BAKU, Azerbaijan, December 2. President of the Republic of Azerbaijan Ilham Aliyev signed a decree on the application of the law “On Amendments to the Tax Code of the Republic of Azerbaijan” and implementation of the law “On Approval, Entry into Force of the Tax Code of the Republic of Azerbaijan and related legal regulation issues," Trend reports.
According to the information, paragraph 164.1.20 has been added to the document.
Under this paragraph, humanitarian organizations registered in the territory of the Republic of Azerbaijan following the established procedure, as well as goods imported as humanitarian aid by other legal entities and individuals with the consent of the relevant executive authority, are exempt from value-added tax.
The document stipulates that the Cabinet of Ministers has the authority to adopt the above decision.
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