The Tax Code of the Republic of Azerbaijan



Download 0,61 Mb.
bet4/119
Sana26.04.2022
Hajmi0,61 Mb.
#582117
1   2   3   4   5   6   7   8   9   ...   119
Bog'liq
UNEC 1650526507

Article 6. State taxes
6.1. Following are state taxes:
6.1.1. tax on the income of physical persons;
6.1.2. tax on the profit of legal entities (with the exception of entities and enterprises that are the property of municipalities);
6.1.3. value added tax;
6.1.4. excise tax;
6.1.5. property tax levied from legal persons;
6.1.6. land use tax levied from legal persons;
6.1.7. road taxes;
6.1.8. mineral royalty tax;
6.1.9. simplified tax.
6.2. This code establishes maximum rates for all state taxes.
6.3. State tax rates introduced on yearly basis shall not exceed the rates established by this Code and those shall be reconsidered annually during the approval of state budget legislation of the Republic of Azerbaijan.
Article 7. Taxes of Autonomy Republic
The taxes of autonomy republic are the state taxes levied in the Nakhichevan Autonomy Republic, listed in article 6.1. of this Code (with the exception of Road Tax).
Article 8. Local (municipal) taxes
8.1. Following are the local (municipal) taxes:
8.1.1. land use tax levied from natural persons;
8.1.1. Land tax of physical persons in the cases stipulated in Articles 206.1.1 and 206.3of this Code;
8.1.2. property tax levied from natural persons;
8.1.3. mineral royalty tax on construction materials of local importance;
8.1.4. profit tax of enterprises and organizations that are the property of municipalities.
8.2.Procedures for calculation and payment of local taxes, roles and responsibilities of taxpayers and tax authorities of local municipalities, forms and methods of tax control, liability for violation of tax legislation, complaint procedures for actions (non-actions) of municipal tax authorities and their officers are determined under relevant legislation.
Article 9. Tax calculation and payment currency
On the territory of the Republic of Azerbaijan taxes are calculated and paid in the currency of the Republic of Azerbaijan - manats.

Download 0,61 Mb.

Do'stlaringiz bilan baham:
1   2   3   4   5   6   7   8   9   ...   119




Ma'lumotlar bazasi mualliflik huquqi bilan himoyalangan ©hozir.org 2024
ma'muriyatiga murojaat qiling

kiriting | ro'yxatdan o'tish
    Bosh sahifa
юртда тантана
Боғда битган
Бугун юртда
Эшитганлар жилманглар
Эшитмадим деманглар
битган бодомлар
Yangiariq tumani
qitish marakazi
Raqamli texnologiyalar
ilishida muhokamadan
tasdiqqa tavsiya
tavsiya etilgan
iqtisodiyot kafedrasi
steiermarkischen landesregierung
asarlaringizni yuboring
o'zingizning asarlaringizni
Iltimos faqat
faqat o'zingizning
steierm rkischen
landesregierung fachabteilung
rkischen landesregierung
hamshira loyihasi
loyihasi mavsum
faolyatining oqibatlari
asosiy adabiyotlar
fakulteti ahborot
ahborot havfsizligi
havfsizligi kafedrasi
fanidan bo’yicha
fakulteti iqtisodiyot
boshqaruv fakulteti
chiqarishda boshqaruv
ishlab chiqarishda
iqtisodiyot fakultet
multiservis tarmoqlari
fanidan asosiy
Uzbek fanidan
mavzulari potok
asosidagi multiservis
'aliyyil a'ziym
billahil 'aliyyil
illaa billahil
quvvata illaa
falah' deganida
Kompyuter savodxonligi
bo’yicha mustaqil
'alal falah'
Hayya 'alal
'alas soloh
Hayya 'alas
mavsum boyicha


yuklab olish