of March 19, 2014 No. 84
About modification of the "Rules of application, accounting and use of electronic tax invoices" approved by the Resolution of the Cabinet of Ministers of the Azerbaijan Republic of September 28, 2009 No. 156
Being guided by the eighth paragraph of article 119 of the Constitution of the Azerbaijan Republic, the Cabinet of Ministers of the Azerbaijan Republic decides:
Make the following changes to the "Rules of application, accounting and use of electronic tax invoices" approved by the resolution of the Cabinet of Ministers of the Azerbaijan Republic of September 28, 2009 No. 156 (Collection of the legislation of the Azerbaijan Republic, 2009, No. 9, Article 760):
1. exclude the second paragraph of Item 4.1.
2. Add with Items 4-1, 4-2 and 4-3 of the following content:
"4-1. The seller prepares the electronic tax invoice by means of code, the password and the code of the user received from tax authority, according to "Procedure for sending tax statements in electronic form", the Cabinet of Ministers of the Azerbaijan Republic approved by the resolution of July 27, 2007 No. 120, or the strengthened digital signature received according to the Law of the Azerbaijan Republic "About the digital signature and the electronic document" and the resolution of the Cabinet of Ministers of the Azerbaijan Republic of January 28, 2006 No. 27, having performed entrance to Tax Internet management (www.e-taxes.gov.az) which is the official Internet page of the Ministry of taxes of the Azerbaijan Republic. Rules of carrying out transactions on creation, cancellation, refining of the electronic tax invoice, inclusion in system of information on mutually test electronic tax invoices are established by the administrative regulations approved by board of the Ministry of taxes of the Azerbaijan Republic.".
"4-2. Approved the electronic tax invoice prepared according to Item 4-1 of these rules the following persons can perform sending by means of the strengthened digital signature as the seller:
4-2.1. the physical person who is the taxpayer or the head of the legal entity;
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