President Ilham Aliyev Signs Decree On Amendments To Tax Code

(MENAFN- Trend News Agency) BAKU, Azerbaijan, January 7. President of the Republic of Azerbaijan Ilham Aliyev has signed a decree amending several previous presidential orders in line with the implementation of the law "On Amendments to the Tax Code of the Republic of Azerbaijan," Trend reports.

The document outlines procedures for the refund of value-added tax (VAT) paid by foreigners and stateless individuals for goods not intended for production or commercial purposes when transported by air or sea from the territory of Azerbaijan, per customs legislation. It also covers VAT refunds for medical services provided by healthcare institutions and individuals engaged in private medical practice to foreigners and stateless individuals.

The VAT reimbursement for healthcare services is contingent upon individuals departing the jurisdiction within a 90-day window post-medical intervention and is exclusively valid if the transaction was executed through non-cash modalities.

In the realm of service provision pertaining to theatrical productions, cinematic exhibitions, museum excursions, and orchestral symphonies, the value-added tax reclamation is quantified at 50 percent of the VAT, contingent upon the stipulation that the transaction was executed via electronic payment methods.

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