CABINET OF MINISTERS OF THE REPUBLIC OF AZERBAIJAN
DECREE
Regarding the approval of the “List of equipment, technological devices and machinery, as well as raw and … materials exempt from additional value tax and customs duties for economic activities and product categories exempted from import tax in the liberated territories from occupation”
In order to implement the Law of the Republic of Azerbaijan No. 677-VIQD dated December 9, 2022, “Amendments to the Tax Code of the Republic of Azerbaijan,” the application of the Law of the Republic of Azerbaijan on “Approval, Entry into Force, and Legal Regulation Issues of the Tax Code of the Republic of Azerbaijan,” as well as the application of the Tax Code of the Republic of Azerbaijan approved by this Law, enacted by the Decree of the President of the Republic of Azerbaijan dated August 30, 2000, No. 393, “Approval of the Procedure for the refund of VAT paid for goods (with the exception of oil and gas products, automobiles, alcoholic beverages, and tobacco products) purchased from individuals engaged in retail trade, public catering, and medical activities on the territory of the Republic of Azerbaijan” dated March 21, 2020, No. 969, and the amendment of the Decree of the President of the Republic of Azerbaijan No. 1946 dated December 30, 2022, paragraph 2.2.4 and the amendment of the Law of the Republic of Azerbaijan “On Customs Tariff,” and for the implementation of paragraph 2.1 of the Decree of the President of the Republic of Azerbaijan No. 1999 dated January 26, 2023, “On the application of the Law of the Republic of Azerbaijan No. 755-VIQD dated December 23, 2022,” the Cabinet of Ministers of the Republic of Azerbaijan hereby decrees:
1. The “List of equipment, technological devices and machinery, as well as raw and … materials exempt from additional value tax and customs duties for economic activity sectors and product categories exempted from import tax in the liberated territories from occupation” is approved (attached).
2. This Decree shall enter into force on January 1, 2023, and shall remain in force until January 1, 2033.
Source: gov.az
