Azerbaijan President Signs Decree Approving Amendments Regarding VAT Refunds for Specified Goods, Services

The Azerbaijani President’s Office Jan. 7 signed a decree approving Tax Code amendments regarding VAT refunds for specified goods and services. The decree includes measures to: 1) clarify that the specified regulation governs the procedure for refunding VAT paid by nonresidents and stateless persons on goods not intended for production or commercial purposes, and for medical services provided by medical institutions and private medical providers, when such goods are transported by air or water, or when such persons leave by air or water; 2) specify that VAT refunds for medical services provided to nonresidents and stateless persons are subject to ...