of October 14, 2016 No. 351-VQD
About modification of the Law of the Azerbaijan Republic "About bases of finance of municipalities"
Being guided by Item 15 of part I of article 94 of the Constitution of the Azerbaijan Republic, in connection with application of the Law of the Azerbaijan Republic of May 6, 2016 No. 227-VQD "About introduction of amendments to the Tax Code of the Azerbaijan Republic, Millie decides Majlis of the Azerbaijan Republic:
Item 1.1 of article 7 of the Law of the Azerbaijan Republic "About bases of finance of municipalities" (Collection of the legislation of the Azerbaijan Republic, 1999, No. 12, Article 690; 2001, No. 12, Article 736; 2002, No. 5, Article 242; 2004, No. 4, Article 202; 2005, No. 2, Article 62; 2007, No. 11, Article 1082; 2010, No. 3, Article 173; 2011, No. 12, Article 1075; 2015, No. 2, Article 86):
"1.1. Land tax of physical persons in the cases provided by articles 206.1-1 and 206.3 of the Tax Code of the Azerbaijan Republic;".
This Law becomes effective since January 1, 2017.
President of the Azerbaijan Republic
Ilham Aliyev
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