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RESOLUTION OF THE CABINET OF MINISTERS OF THE AZERBAIJAN REPUBLIC

of June 12, 2013 No. 137

About modification of the Resolution of the Cabinet of Ministers of the Azerbaijan Republic "About approval of 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" of March 1, 2001 No. 55

For the purpose of ensuring execution of Item 1.3 of the Presidential decree of the Azerbaijan Republic "About application of the Law of the Azerbaijan Republic "About introduction of amendments to the Tax Code of the Azerbaijan Republic" of December 21, 2012" of December 29, 2012 the No. 802 Cabinet of Ministers of the Azerbaijan Republic decides No. 509-IVQD:

Make the following changes to the Resolution of the Cabinet of Ministers of the Azerbaijan Republic "About approval of 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" of March 1, 2001 No. 55 (Collection of the legislation of the Azerbaijan Republic, 2001, No. 3, Article 211; 2003, No. 4, Article 214; 2010, No. 12, Article 1126):

1. Exclude from the name of the word "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";

2. In "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" approved by the specified resolution:

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