en
Procedure for applying an electronic purchase act for vehicles acquired from individuals
Procedure for applying an electronic purchase act for vehicles acquired from individuals
We inform you that, in accordance with Article 13.2.8 of the Tax Code, any tangible or intangible property (asset) is covered by the concept of goods. According to Article 71-2.1 of the Tax Code, taking into account the provisions of Article 130.1-1 of this Code, when goods are purchased from persons not registered with the tax authorities, purchase acts are drawn up, and an electronic purchase act is prepared within 5 days from the date of purchase of the goods.
At the same time, pursuant to Article 139.2 of the Civil Code, rights to movable property are subject to state registration only in cases предусмотренных by legislation.
According to Article 27 of the Law of the Republic of Azerbaijan “On Road Traffic”, all motor vehicles and their trailers within the territory of the Republic of Azerbaijan must be registered with the state and recorded in accordance with this Law and the Regulation “On the state registration of motor vehicles and their trailers and their registration records” adopted by the relevant executive authority.
Based on the above, in the case indicated in the inquiry, since ownership rights to vehicles purchased from individuals are registered in the state register of movable property, the preparation of an electronic purchase act предусмотренного Article 71-2 of the Tax Code for such vehicles is not предусмотрено by tax legislation.
Basis: Articles 13 and 71-2 of the Tax Code, the Civil Code, and the Law of the Republic of Azerbaijan “On Road Traffic”.
We inform you that, in accordance with Article 13.2.8 of the Tax Code, any tangible or intangible property (asset) is covered by the concept of goods. According to Article 71-2.1 of the Tax Code, taking into account the provisions of Article 130.1-1 of this Code, when goods are purchased from persons not registered with the tax authorities, purchase acts are drawn up, and an electronic purchase act is prepared within 5 days from the date of purchase of the goods.
At the same time, pursuant to Article 139.2 of the Civil Code, rights to movable property are subject to state registration only in cases предусмотренных by legislation.
According to Article 27 of the Law of the Republic of Azerbaijan “On Road Traffic”, all motor vehicles and their trailers within the territory of the Republic of Azerbaijan must be registered with the state and recorded in accordance with this Law and the Regulation “On the state registration of motor vehicles and their trailers and their registration records” adopted by the relevant executive authority.
Based on the above, in the case indicated in the inquiry, since ownership rights to vehicles purchased from individuals are registered in the state register of movable property, the preparation of an electronic purchase act предусмотренного Article 71-2 of the Tax Code for such vehicles is not предусмотрено by tax legislation.
Basis: Articles 13 and 71-2 of the Tax Code, the Civil Code, and the Law of the Republic of Azerbaijan “On Road Traffic”.