LAW OF THE AZERBAIJAN REPUBLIC

of May 16, 2014 No. 959-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, in connection with application of the Law of the Azerbaijan Republic "About introduction of amendments to the Tax Code of the Azerbaijan Republic" of November 22, 2013 the Majlis of the Azerbaijan Republic decides Millie's No. 824-IVQD:

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, No. 11, Article 1278, No. 12, Articles 1483, 1486, 1495; 2014, No. 2, of Article 94, of 98) to make the following changes:

1. State Article 102.1.18 in the following edition:

"102.1.18. compensation which is subject to payment to physical persons according to the Law of the Azerbaijan Republic "About the redemption of lands under the state needs";".

2. At the end of Article 106.1.13 to replace point with semicolon and to add with Articles 106.1.14-106.1.16 of the following content:

"106.1.14. the income of the legal entities who are engaged in production of agricultural products (including industrial method), received from these activities - for 5-year term since January 1, 2014;

106.1.15. the income of day nursery, day nursery kindergartens, kindergartens, special kindergartens and orphanages received from these activities - for 10-year term since January 1, 2014;

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info