Law No.995 of 1995 on royalties. Country/Territory Azerbaijan Document type Legislation Date 1995 Source FAO, FAOLEX Subject Mineral resources Keyword Royalties/fees Tax/levy Minerals Geographical area Asia, Caspian Sea, CIS (Commonwealth of Independent States), Europe and Central Asia, Landlocked Developing Nations, Western Asia Entry into force notes Entry into force from the date of its official publication. Abstract The document consists of 8 Articles dealing with the following matters: Taxpayers (art. 1); Object of taxation (art. 2); Tax rates (art. 3); Procedure for the estimation of tax and terms of payment (art. 4); Procedure for the submission of reports (art. 5); Procedure for the presentation of reports on mineral reserves (art. 6); Responsibility of taxpayers (art. 7); Instruction on use of the present Law (art. 8). Full text Russian/English References - Legislation Implemented by Decree No. 1056 of 1995 of National Assembly of the Azerbaijan Republic regarding approval of list of natural resources liable to royalty tax. Legislation | Azerbaijan | 1995 Keyword: Royalties/fees, Mineral water, Tax/levy, Minerals, Oil Source: FAO, FAOLEX