of November 22, 2013 No. 824-IVQD
About introduction of amendments to the Tax Code of the Azerbaijan Republic
Being guided by Item 15 of part I of article 94 of the Constitution of the Azerbaijan Republic, Millie decides Majlis of the Azerbaijan Republic:
In the Tax code of the Azerbaijan Republic (Collection of the legislation of the Azerbaijan Republic, 2000, No. 8, I book, Article 583; 2001, No. 7, Article 454, No. 9, Article 576, No. 12, Article 734; 2002, No. 5, Article 249, No. 12, Article 707; 2003, No. 8, Article 425, No. 12, I book, Article 671; 2004, No. 1, Article 1, No. 11, Article 887, No. 12, Article 980; 2005, No. 2, Article 61, No. 8, Article 688, No. 12, Article 1081; 2006, No. 12, Articles 1005, 1026; 2007, No. 1, Article 4, No. 6, Article 597, No. 8, Article 745, No. 11, Article 1053, No. 12, Article 1192; 2008, No. 7, Article 602, No. 11, Article 960; 2009, No. 7, Article 506; 2011, No. 1, Article 14, No. 7, Articles 588, 603, No. 12, Article 1115;2012, No. 6, Articles 500, 513, 652, No. 9, Article 841; 2013, No. 2, Article 91, No. 4, Article 366; The Law of the Azerbaijan Republic of October 22, 2013 No. 762-IVQD) to make the following changes:
1. To exclude the words "and urgent privileges" from Article 2.4.5.
2. Add with Article 2.4-1 of the following content:
"2.4-1. Provisions in connection with provision of tax releases and privileges are established only by this Code. Other regulatory legal acts, except of this Code, including the regulatory legal acts specified in Article 2.4 of this Code cannot provide provisions in connection with tax releases and privileges.".
3. In Article 15.1.3 of the word "the laws on taxes" shall be replaced with words "this Code".
4. In Article 36.4 to exclude the words "in connection with liquidation of nalogoplatelshchikayuridichesky person or the address about the termination of business activity of the physical person performing business activity without formation of legal entity and".
5. Exclude Article 36.5.
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