LAW OF THE AZERBAIJAN REPUBLIC

of May 17, 2011 No. 117-IVQD

About introduction of amendments to the Tax Code of the Azerbaijan Republic

According to Item 15 of part I of article 94 of the Constitution of the Azerbaijan Republic, according to the Law of the Azerbaijan Republic "About modification and amendments in the Laws "About Judicial Supervisors and Legal Executives", "About Execution of Judgments", the Criminal code of the Azerbaijan Republic, the Code of the Azerbaijan Republic on administrative offenses and the Code of the Azerbaijan Republic on execution of punishments" Millie the Majlis of the Azerbaijan Republic decides:

In article 90 of the Tax Code of the Azerbaijan Republic (Collection of the legislation of the Azerbaijan Republic, 2000, No. 8, I book, Article 583; 2001, No. 7, Article 454, No. 9, Article 576, No. 12, Article 734; 2002, No. 5, Article 249, No. 12, Article 707; 2003, No. 8, Article 425, No. 12, I book, Article 671; 2004, No. 1, Article 1, No. 11, Article 887, No. 12, Article 980; 2005, No. 2, Article 61, No. 8, Article 688, No. 12, Article 1081; 2006, No. 12, Articles 1005, 1026; 2007, No. 1, Article 4, No. 6, Article 597, No. 12, Article 1192; 2008, No. 7, Article 602, No. 11, Article 960; 2009, No. 7, Article 506; 2011, No. 1, Article 14) to make the following changes:

1. in Article 90.3:

1.1. in the text of the word "legal executive" in the corresponding cases shall be replaced with words "the executive official" in the corresponding cases;

1.2. to exclude the words "at auction" from the second paragraph;

1.3. in Article 90.3.24 of the word to "legal executives" shall be replaced with words to "executive officials".

2. add with Article 90.3-1 of the following content:

"90.3-1. In the cases and procedure provided by the Law of the Azerbaijan Republic "About execution" the described property the tax bearer can be sold in the retail chain stores established by service of execution.".

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