LAW OF THE AZERBAIJAN REPUBLIC

of October 20, 2015 No. 1384-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:

Article 1

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, Articles 94, 98, No. 7, Article 770, No. 8, Article 957, No. 10, Article 1158, No. 12, Article 1525; 2015, No. 1, Article 11) to make the following changes:

1.1. At the end of Article 13.2.53 to replace point with semicolon and to add with Articles 13.2.54 - 13.2.57 of the following content:

"13.2.54. the building - the construction object with the closed volume and space structure provided for accommodation, activities of people, their protection against impact of the nature, provision by it of social, cultural and household services, placement of floor spaces, storage of material values;

13.2.55. trading activity - business activity in connection with provision of goods, except for provisions of self-produced goods by producers;

13.2.56. activities for public catering - business activity in connection with provision to the buyer of the food (food) products made (prepared) with consumption purpose in the territory of object of servicing in which these activities, or in exit procedure are performed;

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