The National Assembly of the Republic of Azerbaijan is an authority carrying out the legislative power. The governmental agreements of the Republic of Azerbaijan which provide for rules different from the laws of Azerbaijan.
The National Assembly of Azerbaijan Republic is regulated by the articles on Legislative power outlined in section V of the Third part of the Constitution of the Republic of Azerbaijan. 20 Ministry of Taxes of the Republic of Azerbaijan
The Ministry of Taxes is a central executive authority ensuring the implementation of state tax policy, timely and full collection of taxes and other revenues to state budget and fulfilling state control in this regard within the framework of integrated financial and budget policy carried out in Azerbaijan.
Tax liabilities of local subcontractor organizations functioning according to the Production Sharing Agreements are regulated by the Tax Code of Azerbaijan Republic.
The Ministry of Taxes of Azerbaijan Republic functions in accordance with the Regulation approved by the President Decree No. 454 on 29 March 2001. 21
