of November 15, 2002 No. 13/13-25/2288-2984
To the minister of taxes of the Nakhchivan Autonomous Republic,
to heads of the department of work with large taxpayers and the companies with special tax regime,
To head department of taxes of the city of Baku and territorial administrations of taxes
About taxation on value added of the one-time duty withheld for sales of goods, products and agricultural products in the markets, fairs and in places, specially allotted for realization
Due to the numerous oral requests which arrived from places concerning whether the one-time duty withheld for sales of goods, products and agricultural products in the markets, fairs and in places, specially allotted for realization, is assessed with the value added tax, the Ministry of taxes reports the following:
According to article 6 of the Law of the Azerbaijan Republic "About one-time duty" half of the means which arrived on one-time duty remains at the disposal of person having right to use the corresponding market, fair, and also the place specially allotted for sales of goods, products and agricultural products.
From the state fee, the rent, charges withheld by public authorities, local self-government and other competent authorities within the amounts levied based on article 164.1.6 of the Tax Code of the Azerbaijan Republic and from the services rendered against their collection, the value added tax is not levied.
Because persons receiving one-time duty from persons enabling sales of goods, products and agricultural products in the markets, fairs and in places, specially allotted for realization, are not public authority, local self-government and other competent authority, part of one-time duty, being at the command person receiving this duty, shall be assessed with the value added tax.
Stated is reported for management and execution.
Chief adviser of Tax Service N. GASYMOV
(c) VneshExpertService
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