With the restoration of the territorial integrity of the Republic of Azerbaijan by requirements of resolutions, declarations and other documents of the United Nations, OSCE, OIC, ICESCO, Council of Europe, European Union, NATO, CIS, ECO, Turkic Council, GUAM, Non-Aligned Movement and et cetera, the Azerbaijani state and society are faced with the tasks of restoring the 20% of the internationally recognised territories of the Republic of Azerbaijan liberated from 30-year occupation from the consequences of total ethnic cleansing, urbicide, ecocide and culturicide, the return of internally displaced persons, ensuring their social conditions and implementing employment programs.
It must be mentioned that during the occupation period, laws of the Republic of Azerbaijan On the status of refugees and internally displaced persons (IDPs) (No.668-IQ of May 21, 1999) and On social protection of internally displaced persons and persons treated as such (No.669-IQ of May 21, 1999) were in force and continue to be in force at present, The State Program “On Resolving the Problems of Refugees and Internally Displaced Persons” (No.895 of September 17, 1998) was implemented, etc.
The First State Program on the Great Return to the Liberated Territories of the Republic of Azerbaijan, approved by Order of the President of the Republic of Azerbaijan (No.3587 of November 16, 2022), is planned to revive 100 settlements, including all liberated cities and gradually resettle 140 thousand forcibly displaced persons (34,500 families) to Karabakh and Eastern Zangezur by the end of 2026.
To revitalise business activity, attract investment to the liberated territories, and promote self-employment, residents of these areas and shareholders of legal entities based there have been granted several tax exemptions for a period of 10 years, commencing from January 1, 2023. In general, with the amendments made to the Tax Code (No.905-IQ of July 11, 2000), all areas of the real sector in the liberated territories, including trade, services, production, the construction sector, the extractive industry, and other relevant entities, are covered by tax incentives. Furthermore, the Migration Code (No. 713-IVQ of July 2, 2013) and the Labour Code (No.618-IQ of February 1, 1999) provide relevant benefits and incentive measures through applicable amendments.
Recognising its historical and cultural significance and exceptional spiritual value for the Azerbaijani people, the City of Shusha has been declared the Cultural Capital of Azerbaijan by Order of the President of the Republic of Azerbaijan No. 2632, dated May 7, 2021. The Law on the Cultural Capital of Azerbaijan – the city of Shusha (No. 338-VIQ of May 31, 2021) establishes the legal and organisational foundations for the protection, restoration, study, development, and promotion of the city of Shusha, including the establishment of the Shusha City State Reserve within the administrative borders of the City of Shusha, the cultural capital of Azerbaijan.
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