13:36 - 30.12.2022

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December 30, Fineko/abc.az. The amendments have been made to the Tax Code of Azerbaijan.

ABC.AZ reports that President Ilham Aliyev signed the relevant law in this regard.

Under the amendments, the list of goods subject to mandatory labeling produced in Azerbaijan or imported into the country, the procedure for regulating their turnover on the territory of Azerbaijan, the procedure for issuing an order for production of mandatory labeling, its application, implementation and record keeping are determined by the body (organization) determined by the relevant executive authority.

Besides, according to the amendments, the list of goods subject to marking with an excise stamp produced in Azerbaijan or imported into the country, the procedure for regulating their turnover on the territory of Azerbaijan, issuing an order for the manufacture of excise stamps, the procedure for their application, sale and accounting are determined by the body (structure) determined by the relevant executive authority.

The production of excise stamps, their issuance to taxpayers and their accounting are organized by a body (institution) determined by the relevant executive authority.

It is prohibited to import, store (except for personal purposes) or sell such excisable goods without labeling.