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PRESIDENTIAL DECREE OF THE AZERBAIJAN REPUBLIC

of December 13, 2012 No. 762

About approval "Rules of determination of the conditions of tax exemption provided in Articles 106.1. 9, 106.1.10 and 122.3 Tax codes of the Azerbaijan Republic"

(as amended of the Presidential decree of the Azerbaijan Republic of 25.12.2019 No. 902)

Being guided by Item 32 of article 109 of the Constitution of the Azerbaijan Republic, for the purpose of ensuring execution of Item 1.4 of the Presidential decree of the Azerbaijan Republic of July 5, 2011 "About application of the Law of the Azerbaijan Republic "About introduction of amendments to the Tax Code of the Azerbaijan Republic" of June 10, 2011 No. 161-IVQD and about modification of the Presidential decree of the Azerbaijan Republic "About application of the Law of the Azerbaijan Republic on approval, entry into force of the Tax code of the Azerbaijan Republic and the questions of the legal regulation and the Tax code of the Azerbaijan Republic approved by the specified Law" of August 30, 2000 No. 393" connected with it I decide No. 468:

1. Approve "Rules of determination of the conditions of tax exemption provided in Articles 106.1. 9, 106.1.10 and 122.3 Tax codes of the Azerbaijan Republic" (are attached).

2. To the ministry of taxes of the Azerbaijan Republic to resolve the issues following from this Decree.

President of the Azerbaijan Republic

Ilham Aliyev

Approved by the Presidential decree of the Azerbaijan Republic of December 13, 2012 No. 762

Rules of determination of the conditions of tax exemption provided in Articles 106.1. 9, 106.1.10 and 122.3 Tax codes of the Azerbaijan Republic

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