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The document ceased to be valid since  August 1, 2024 according to Item 10 of the Resolution of the Cabinet of Ministers of the Azerbaijan Republic of July 30, 2024 No. 369

RESOLUTION OF THE CABINET OF MINISTERS OF THE AZERBAIJAN REPUBLIC

of March 1, 2001 No. 55

About approval of Rules of calculation of profit (income) in case of impossibility of direct determination of profit (income) of the taxpayer

(as amended on 24-09-2024)

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 profit (income) in case of impossibility of direct determination of profit (income) of the taxpayer, including the taxpayer (The operator of the sports totalizator) performing sports totalizator, and the agent (the seller of the totalizator) which is the intermediary in carrying out this totalizator" (are applied).

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

Prime Minister of the Azerbaijan Republic

Artur Rasi-Zade

Approved by the Resolution of the Cabinet of Ministers of the Azerbaijan Republic of March 1, 2001 No. 55

Rules of calculation of profit (income) in case of impossibility of direct determination of profit (income) of the taxpayer

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