Legislation Reference
General tax regime
State taxes
Tax Code, Article 6
Tax Code, Part VIII
Profit tax of legal entities (except from enterprises and organizations owned by municipalities)
Tax Code, Part IX
Value added tax
Tax Code, Part XI
Excise tax
Tax Code, Part XII
Property tax, except property tax paid by municipalities
Tax Code, Part XIV
Road tax
Tax Code, Part XV
Mining tax
Tax Code, Part XVI
Simplified tax
Tax Code, Part XVII
Taxes of autonomous republic
Tax Code, Article 7
Taxes of autonomous republic include all state taxes collected in Nakhchivan Autonomous Republic
Local taxes (municipality taxes)
Tax Code, Article 8
Land tax
Tax Code, Articles 206.1-1, 206.3
Property tax of physical persons on buildings and water and air transport
Tax Code, Article 198.1
Profit tax of enterprises and organizations owned by municipalities
Tax Code, Article 8.1