LAW OF THE AZERBAIJAN REPUBLIC

of May 6, 2016 No. 227-VQD

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, No. 10, Article 1433; The Law of the Azerbaijan Republic of January 19, 2016 No. 102-VQD and 107-VQD; On March 4, 2016 No. 136-VQD) to make the following changes:

1.1. State Article 6.1.6 in the following edition:

"6.1.6. the land tax from legal entities and, in case, stipulated in Article 206.1 of this Code, from physical persons;";

1.2. State Article 8.1.1 in the following edition:

"8.1.1. the land tax from physical persons in the cases provided by Articles 206.1-1 and 206.3 of this Code;";

1.3. In Article 159.10 of the word "and 164.1.20-164.1.25" shall be replaced with words ", 164.1.20 - 164.1.25, 164.1.33 and 164.1.35";

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