Single duty is paid by physical persons selling products, commodities and agricultural products in the markets, fairs and in other places especially allotted for trade. The Law consists of 8 Articles Article 1 specifies payers of single duty. Article 2 specifies objects liable to single duty. Article 3 regards procedure of withdrawal of single duty. Article 4 classifies categories of single duties. Article 5 establishes obligations and responsibility of payers and persons taking single duties. Article 6 establishes Procedure of use of money obtained in the form of single duties. Article 7 establishes control over withdrawal of single duties. Article 8 gives instruction on application of the present Law.
Azerbaijan · 1995-03-28