of July 12, 2016 No. 985
About approval of "Procedure for value added tax return for the goods acquired by foreigners and stateless persons in the territory of the Azerbaijan Republic not intended for production or commercial purposes"
In development of the not oil sector which is one of the main priorities of national economy number of important achievements is in recent years reached. Diversification of economy as a result of the undertaken economic reforms, together with ensuring development of this area, was the reason of essential growth of its special weight in gross domestic product.
As continuation of these measures, further decrease to minimum of dependence of economy on oil revenues and its transformation into the competitive national economy which is based on development of not oil sector are determined as one of fundamental obligations.
For achievement of the specified purposes regular works based on the advanced international practice in the direction tourism development, not oil sector which is one of important areas and transformation of this sector into one of the leading industries of economy are carried out with the most effective use of favorable tourist capacity of the country.
As a result of the purposeful measures taken in the tourist sector during last period for development of this sector in Azerbaijan favorable conditions are created, integration into the international market of tourism is provided and resistance to the competition of national tourist complex is increased.
Reduction of tourist infrastructure in the country in compliance with the international requirements, expansion of its opportunities on entry into the traditional and new markets does necessary enhancement of state regulation in the direction of increase in competitiveness of the tourist sector, providing the price offer steady against the competition in this area.
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