Extract from the Tax Code

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Extract from the Tax Code

Link: https://www.taxes.gov.az/az/page/ar-vergi-mecellesi

Article 6. State Taxes. (Tax Code)

6.1. State taxes include the following:

6.1.1. Income tax for individuals;

6.1.2. Corporate income tax (except for enterprises and organizations owned by municipalities);

6.1.3. Value-added tax;

6.1.4. Excise taxes;

6.1.5. Property tax for legal entities and, except as provided in Article 198.1 of this Code, for individuals;

6.1.6. Land tax for legal entities and, in cases specified under Article 206.1 of this Code, for individuals;

6.1.7. Road tax;

6.1.8. Mining tax;

6.1.9. Simplified tax.

Article 8. Local Taxes (Municipal Taxes)

8.1. Local taxes (municipal taxes) are as follows: 8.1.1. The land tax of individuals in cases specified in Articles 206.1-1 and 206.3 of this Code; 8.1.2. The property tax of individuals in cases specified in Article 198.1 of this Code; 8.1.4. The profit tax of enterprises and organizations owned by the municipality.