The Tax Code of the Republic of Azerbaijan

Article 4. The tax system of Azerbaijan Republic
4.1. The taxes levied in the Republic of Azerbaijan pursuant to this Code shall be as follows:
4.1.1. state taxes;
4.1.2. taxes of autonomy republic;
4.1.3. local (municipal) taxes.
4.2. State taxes are those taxes that are stipulated by this Code and are obligatory for payment on the entire territory of Azerbaijan Republic.
4.3. The taxes of Autonomy Republic are those taxes that are stipulated by the laws of Nakhichevan Autonomy Republic in accordance with this Code and obligatory for payment in the Nakhichevan Autonomy Republic.
4.4. Local (municipal) taxes are those taxes stipulated by this Code and applicable legislation, applied by the resolution of municipalities and obligatory for payment on the territory of municipalities. Other obligatory payments applied by municipalities shall be stipulated by the appropriate legislation.
Local (municipal) taxes rates shall be established within limits stipulated by tax legislation. In accordance with tax legislation municipalities shall be entitled to make decisions on complete or partial tax release or decrease of tax levels for certain categories of taxes paid by taxpayer in their areas.
4.5. In accordance with this Code special tax regime can be applied on the territory of Azerbaijan Republic.
The special tax regime stipulates the special procedure for tax calculation and payment for the specified period of time.
4.6. It is not allowed to levy taxes that are not stipulated by this code.
Article 5. Forms of taxation
5.0. Amounts of tax shall be collected in following forms:
5.0.1. directly from the source (tax collection before obtaining income or profit);
5.0.2. by declaration (tax collection after obtaining income or profit);
5.03. by notice (payment of the tax by taxpayer on the basis of payment notice, issued for the sum, calculated by taxation authority or municipality on the basis of cost of the taxation object and area).