of February 23, 2001 No. 48
About approval of Rules of return of excessively paid taxes, fees on compulsory national social insurance, insurance on unemployment and compulsory medical insurance, percent and financial sanctions
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 return of excessively paid taxes, fees on compulsory national social insurance, insurance on unemployment and compulsory medical insurance, percent and financial sanctions" (are applied).
2. This resolution becomes effective from the date of signing.
3. Change can be made to this Resolution according to the Item 2.6-1 "Regulations on Procedure for Development and Acceptance of Regulatory Legal Acts of Executive Bodies", No. 772 approved by the Presidential decree of the Azerbaijan Republic of August 24, 2002.
Prime Minister of the Azerbaijan Republic
A. Rasi-Zade
Approved by the Resolution of the Cabinet of Ministers of the Azerbaijan Republic of February 23, 2001 No. 48
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