of June 14, 2016 No. 292-VQD
About modification of 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 22.2 of 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; 2, the book I, Article 207, No. 3, Articles 396, of 402) to state 2016, to No. in the following edition:
"22.2. For the purpose of strengthening of social protection of employees of tax authorities, including strengthening of material and technical resources of tax authorities, increase in scientific and technical potential in the tax sphere, at the expense of 50 percent from the amount of the financial sanctions applied by tax authorities and arriving in the government budget the off-budget fund of data of bodies is created. The procedure for forming of off-budget fund of tax authorities and use of its means is established by relevant organ of the executive authority.".
President of the Azerbaijan Republic
Ilham Aliyev
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