of February 23, 2001 No. 46
About approval of Rules of calculation of the property tax on buildings
For the purpose of ensuring execution of the Presidential decree of the Azerbaijan Republic "About application of the Law of the Azerbaijan Republic "About approval, entry into force of the Tax code of the Azerbaijan Republic and the questions of legal regulation connected with it" and the Tax code of the Azerbaijan Republic approved by this Law" of August 30, 2000 the No. 393 Cabinet of Ministers of the Azerbaijan Republic decides:
1. Approve "Rules of calculation of the property tax on buildings" (are applied).
2. This resolution becomes effective from the date of signing.
Prime Minister
Azerbaijan Republic A. RASI-ZADE
Approved by the resolution of the Cabinet of Ministers of the Azerbaijan Republic of February 23, 2001 No. 46
These rules according to article 200.1 of the Tax Code of the Azerbaijan Republic regulate procedure for calculation of the property tax of physical persons on the structures or their parts which are in their property (further - to buildings).
1. Object and rates of the taxation
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The document is cancelled since January 1, 2015 according to Item 1 of the Resolution of the Cabinet of Ministers of the Azerbaijan Republic of October 16, 2014 No. 333