BAKU, Azerbaijan, December 29. Changes will be
made to the rules regarding the refund of paid taxes, interest, and
financial sanctions, Trend reports.


This issue is reflected in the law on amendments to the Tax
Code, approved by President of the Republic of Azerbaijan Ilham
Aliyev.


Under current legislation, according to Article 191.5 of the Tax
Code, the amounts paid for taxes, interest, and financial
sanctions, if they exceed the calculated amounts (except for the
portion paid to the mandatory health insurance fund for excise
tax), will be applied to the payment of other tax, interest,
financial sanctions, and administrative penalties or, with the
taxpayer's consent, will be credited towards future
obligations.


The draft law proposes the removal of this exception.


Article 191.5 states that the excise duties applied to excise
goods specified in this Code will be paid to the mandatory health
insurance fund for the portion determined by the "Law on Medical
Insurance." According to the "Law on Medical Insurance," the excise
duties applied to various goods in Azerbaijan include 0.02 manat
($0.01) per liter for gasoline, diesel fuel, and liquefied gas
produced domestically and imported into Azerbaijan; 0.2 manat
($0.12) per liter for vodka, distilled alcoholic beverages, liquor,
and liqueur products; 0.05 manat ($0.03) per liter for beer (except
non-alcoholic beer) and other beverages containing beer; 1.5 manat
($0.88) per 1,000 units of cigarettes, cigars, and tobacco
substitutes; and 0.1 manat ($0.06) per liter for energy drinks.







The draft law proposes the removal of the above provision,
meaning that under the current legislation, excise duties on
alcoholic beverages and tobacco products that are paid to the
mandatory health insurance fund, as specified by the "Law on
Medical Insurance," will be eliminated. The proposal also includes
the shift of these payments to the state budget’s revenues.


The proposed legislation indicates the elimination of the
segment of excise taxes allocated to the health insurance fund,
with a subsequent reallocation of these financial resources to the
state budget, in conjunction with the abrogation of associated
regulatory stipulations in the pertinent statutes.


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