The Tax Code of the Republic of Azerbaijan


Published in «Azerbaijan» newspaper (1 September, 2000, - 199)



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Published in «Azerbaijan» newspaper (1 September, 2000, - 199)
Published in «Compiled Laws of Azerbaijan Republic» (31 August, 2000, - 8, book 1, article 583)

The list of documents that affect changes and updates to this Code
1. Law of the Republic of Azerbaijan / No 157-IIGD; 22 June, 2001
2. Law of the Republic of Azerbaijan / No 171-IIGD; 2 July, 2001
3. Law of the Republic of Azerbaijan / No 217-IIGD; 16 November, 2001
4. In compliance with the Decree of the Constitutional Court of the Republic of Azerbaijan as of 8 April, 2002
"The period of limitation for calling to account for offence, connected with tax legislation, envisaged by the Tax Code of the Republic of Azerbaijan shall be applied in an order stipulated by the Article 56 of the Tax Code and period of limitation to institute criminal proceedings for corpus delicti stipulated by the Article 213 of the Criminal Code of the Republic of Azerbaijan respectively - in an order stipulated by the Article 75 of the Criminal Code of the Republic of Azerbaijan" - "Azerbaijan" newspaper, 10 April, 2002, - 80.
5. In compliance with the Decree of the Constitutional Court of the Republic of Azerbaijan as of 6 August, 2002
«When applying provisions of Articles 49.3 and 49.6 of Tax Code of the Republic of Azerbaijan in connection with violation of tax legislation, calling to account for similar act (action or inaction), stipulated by Tax Code or Code for Administrative Violations shall be performed only once. Provisions of the Article 49.6 of Tax Code shall be applied in cases when Tax Code stipulates responsibility for tax violations" - "Azerbaijan" newspaper, 9 August, 2002, - 180.
6. Law of the Republic of Azerbaijan / - 383-IIGD, dated 26 November, 2002 - «Azerbaijan» newspaper, 28 December, 2002, - 299.
7. Law of the Republic of Azerbaijan / - 485-IIGD, dated 30 June, 2003 - «Azerbaijan» newspaper, 6 August, 2003, - 178.
8. Law of the Republic of Azerbaijan / - 506-IIGD, dated 4 November, 2003 - «Azerbaijan» newspaper, 2 December, 2003, - 276.
9. Law of the Republic of Azerbaijan / - 519-IIGD, dated 28 November, 2003 - «Azerbaijan» newspaper, 31 January, 2004, - 24.
10. Law of the Republic of Azerbaijan / - 766-IIGD, dated 28 September, 2004 - «Azerbaijan» newspaper, 10 November, 2004, - 262.
11. Law of the Republic of Azerbaijan / - 792-IIGD, dated 3 December, 2004 - «Azerbaijan» newspaper, 5 January, 2005, - 2.
12. Law of the Republic of Azerbaijan / - 815-IIGD, dated 24 December, 2004 - «Azerbaijan» newspaper, 10 February, 2005, - 31.
13. Law of the Republic of Azerbaijan / - 943-IIGD, dated 24 June, 2005 - «Azerbaijan» newspaper, 11 August, 2005, - 184
14. Law of the Republic of Azerbaijan / - 1028-IIGD dated 21 October, 2005 - «Azerbaijan» newspaper, 17 December, 2005, - 292.
15. Law of the Republic of Azerbaijan / - 167-IIIGD dated 20 October, 2006 - «Azerbaijan» newspaper, 30 December, 2006, - 294.
16. Law of the Republic of Azerbaijan / - 196-IIIGD dated 15 December, 2006 - «Azerbaijan» newspaper, 30 December, 2006, - 294.
17. Law of the Republic of Azerbaijan / - 220-IIIGD dated 29 December, 2006 - «Azerbaijan» newspaper, 15 January, 2007, - 15.
18. Law of the Republic of Azerbaijan / - 392-IIIGD dated 16 June, 2007 - «Azerbaijan» newspaper, 30 June, 2007, - 141.
19. Law of the Republic of Azerbaijan / - 315-IIIGD dated 17 April, 2007 - «Azerbaijan» newspaper, 19 August, 2007, - 184.
20. Law of the Republic of Azerbaijan / - 430-IIIGD dated 9 October, 2007 - «Respublika» newspaper, 27 November, 2007, - 267
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