of October 14, 2016 No. 350-VQD
About introduction of amendments to the Law of the Azerbaijan Republic "About local (municipal) taxes and payments"
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 "About introduction of amendments to the Tax Code of the Azerbaijan Republic" of May 6, 2016 No. 227-VQD, Millie decides Majlis of the Azerbaijan Republic:
Make the following changes to the Law of the Azerbaijan Republic "About local (municipal) taxes and payments" (Collection of the legislation of the Azerbaijan Republic, 2002, No. 4, the I book, Article 155; 2008, No. 6, Article 462; 2014, No. 8, Article 955):
1.1. in Article 5.1 after the word "and also" to add with the words "in the cases provided by articles 206.1-1 and 206.3 of the Tax Code of the Azerbaijan Republic";
1.2. give Article 8.0.1 in the following edition:
"8.0.1. 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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