RESOLUTION OF THE CABINET OF MINISTERS OF THE AZERBAIJAN REPUBLIC

of October 21, 2004 No. 155

About approval of criteria of determination of large taxpayers and the companies with special tax regime

For the purpose of ensuring execution of Item 1.3 of the Presidential decree of the Azerbaijan Republic "About approval of the Law of the Azerbaijan Republic "About entering of amendments and changes into the Tax code of the Azerbaijan Republic" of February 12, 2004 30, the Cabinet of Ministers of the Azerbaijan Republic decides No.:

1. Approve "Criteria of determination of large taxpayers and the companies with special tax regime" (are applied).

2. This resolution becomes effective from the date of signing.

Prime Minister of the Azerbaijan Republic

A.Rasi-Rade

Approved by the Resolution of the Cabinet of Ministers of the Azerbaijan Republic of October 21, 2004 No. 155

Criteria of determination of large taxpayers and the companies with special tax regime

1. General provisions

These criteria are determined for the purpose of centralized accounting of large taxpayers and the companies with special tax regime according to article 33.7 of the Tax Code of the Azerbaijan Republic. Based on the following criteria the Ministry of taxes of the Azerbaijan Republic determines the taxpayers carried to large taxpayers and the companies with special tax regime.

2. Criteria of determination of large taxpayers

Reference of taxpayers (except for state-financed organizations) to large taxpayers is determined based on the following criteria:

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