Starting from January 1 next year, allocations from excise rates to the compulsory health insurance fund will be stopped, APA-Economics reports.
This is reflected in the proposed amendments to the Tax Code and the “Law on Compulsory Health Insurance,” discussed today at the meeting of the Economic Policy, Industry, and Entrepreneurship Committee of the Milli Majlis (Azerbaijani Parliament).
Accordingly, it is proposed to abolish Articles 191.5 of the Tax Code and 15-10.1.6 and 15-10.1.7 of the “Law on Compulsory Health Insurance.”
According to Article 191.5 of the Tax Code, the portion of excise rates applied to excisable goods determined by the “Law on Compulsory Health Insurance” is paid to the compulsory health insurance fund.
According to Article 15-10.1.6 of the Law “On Medical Insurance”, 0.02 manat per liter of gasoline, diesel fuel and liquefied gas produced in the territory of the Republic of Azerbaijan and intended for domestic consumption (wholesale) and imported into the territory of the Republic of Azerbaijan, and Article 15-10.1.7, 0.2 manat of the excise rate applied by taxpayers per liter of vodka, fortified beverages and fortified beverage materials, liqueurs and liqueur products, 0.05 manat of the excise rate applied per liter of beer (except for non-alcoholic beer) and other beer-containing beverages, 1.5 manat of the excise rate applied per 1000 cigarillos (thin cigars) and cigarettes made of tobacco and its substitutes, and 0.1 manat of the excise rate applied per liter of energy drinks are directed to the Compulsory Insurance Fund.
