LAW OF THE AZERBAIJAN REPUBLIC

of June 24, 2016 No. 298-VQD

About introduction of amendments to the Tax Code of the Azerbaijan Republic

Millie Majlis of the Azerbaijan Republic, being guided by Item 15 of part 1 of article 94 of the Constitution of the Azerbaijan Republic, decides:

Article 1

Bring in the Tax code of the Azerbaijan Republic (Collection of the legislation of the Azerbaijan Republic, 2000, No. 8, the 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, No. 7, Article 652, No. 9, Article 841, No. 12, Article 1226; 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. 12, Article 1433; 2016, No. 2, the I book, Article 207, No. 3, Articles 396, 402, the Laws of the Azerbaijan Republic of May 6, 2016 No. 226-VQD and 227-VQD, of May No. 256-VQD) 17 the following changes:

1.1. add Article 15.1.15-2 of the following content:

"15.1.15-2. file in tax authority petition in the form established by relevant organ of the executive authority for implementation of sale with VAT return condition according to Article 165.3 of this Code;";

1.2. add Article 24.0.7-1 of the following content:

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