LAW OF THE AZERBAIJAN REPUBLIC

of May 1, 2012 No. 351-IVQD

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

Being guided by Item 15 of part I of article 94 of the Constitution of the Azerbaijan Republic, Millie decides Majlis of the Azerbaijan Republic:

In 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, No. 7, Articles 588, 603; No. 12, Article 1115) to make the following changes:

1. In Article 16.1.8.17 after the word "legal profession" to add with the word", notariate";

2. In the first part of Article 33.1 after the word of "residence" to add with words ", and private notaries - in the place of implementation of activities";

3. Add Article 96.1 with the second Item of the following content:

"The payment (without the expense accounting) for the notarial actions which are carried out by the private notary within one month and also for the services provided to them in connection with notarial actions is the taxation object.";

4. At the end of Article 99.3.9 to replace point with semicolon and to add with Article

99.3.10 following content:

"99.3.10. payment for the notarial actions which are carried out by the private notary and also for the services provided to them in connection with notarial actions.";

5. Add with Article 101.4 of the following content:

"101.4. From the taxation object established concerning private notaries by the second Item of Article 96.1 of this Code, the tax keeps at the 10 percent rate.";

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