The Tax Code of the Republic of Azerbaijan

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.