of May 7, 2012 No. 96
About approval of the Procedure for calculation of customs debt on the value added tax
For the purpose of ensuring execution of subitem 1.3.13 of the Presidential decree of the Azerbaijan Republic "About application of the Law of the Azerbaijan Republic "About approval of the Customs code of the Azerbaijan Republic" of September 15, 2011 the No. 499 Cabinet of Ministers of the Azerbaijan Republic decides:
1. Approve "Procedure for calculation of the amount of customs debt on the value added tax" it (is applied).
Prime Minister of the Azerbaijan Republic Artur RASI-ZADE
Approved by the Resolution of the Cabinet of Ministers of the Azerbaijan Republic of May 7, 2012, No. 96
1.1. These rules are prepared according to Article 242.5 of the Customs code of the Azerbaijan Republic (further - the Customs code) and determine procedure for calculation of the amount of customs debt on the value added tax (further - the VAT).
1.2. The VAT for the goods imported on customs area of the Azerbaijan Republic and exported from this territory it is applied according to the Customs code and the Tax code.
1.3. Any interested person has the right to pay customs debt on the VAT.
1.4. The customs debt on the VAT is paid in national currency of the Azerbaijan Republic.
1.5. Recalculation of foreign currency in national currency of the Azerbaijan Republic is made at the Central Bank rate of the Azerbaijan Republic operating on the date of adoption of the declaration.
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