The Tax Code of the Republic of Azerbaijan

Article 3. Basis for establishment of taxes and their collection
3.1. Legislation on taxes is based on the universality, equality and fairness of taxation
3.2. Taxes shall have an economic base.
3.3. It is not allowed to establish taxes that will limit everybody’s constitutional rights and freedom.
3.4. It is not allowed to establish taxes that will break the single economic system of Azerbaijan Republic (in particular those that will directly or indirectly limit the free movement on the territory of Azerbaijan Republic (of goods and services) and monetary means, or otherwise limiting the legal activities of taxpayers).
3.5. Nobody can be forced to pay the tax of one nature from the profit (income) for more than one time.
3.6. The taxes shall not be of discriminatory nature and shall not be established based on the political, ideological, ethnic, confessional or other existing differences between taxpayers.
It is prohibited to establish different tax rates based on the form of ownership, citizenship of physical persons or origin of capital.
It is allowed to establish different rates of customs duties for commodities imported into the territory of Azerbaijan Republic, dependant on commodity’s country of origin in accordance with this Code and customs legislation.
3.7. Taxes in the Republic of Azerbaijan shall be established only by this Code; changes or cancellations shall be implemented by making the changes in this Code.
3.8. No person can be obliged to pay taxes, that have indications of taxes established by this Code but not established by it or taxes that were established in the order different to that specified by this Code.
3.9. The tax legislation shall be formulated in the order that will allow everyone to know what taxes, in which order, when and how much he shall pay.
3.10. The tax system shall stimulate the activities of entrepreneurs and investors.
3.11. All contradictions and obscurities and uncertainties in the tax legislation shall be interpreted for taxpayer’s advantage.
3.12. Natural and legal persons shall have a free access to regulating legislative acts on taxes.