Tax Code of Azerbaijan

Tax Code of Azerbaijan (Azerbaijani: Azərbaycan Respublikasının Vergi Məcəlləsi) is the primary tax law in Azerbaijan. The Code establishes general principles of taxation In Azerbaijan, sets the rules for determining, payment and collection of taxes, identifies the rights and responsibilities of taxpayers and tax authorities, as well as the liabilities for violation of tax legislation.

The Code was adopted by former President of Azerbaijan Heydar Aliyev on July 11, 2000, and entered into force in January 2001.^[1]