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No. A-181 are approved by the Order of the Main state tax authorities of the Azerbaijan Republic of October 15, 1999

Methodical instructions for recovery by enforcement of tax debts

1. General provisions

These methodical instructions are prepared and approved on the basis of the Law of the Azerbaijan Republic "About the State Tax Service".

Methodical instructions are developed taking into account requirements of the Law of the Azerbaijan Republic "About insolvency and bankruptcy", the Civil code of the Azerbaijan Republic, the Code of civil procedure of the Azerbaijan Republic and other legal acts of the Azerbaijan Republic.

In methodical instructions it is taken into account:

- registration and attraction to tax payment of the taxpayers performing activities without registration in tax authorities;

- receipt of the accounting reports and balances, tax reports, calculations, declarations, other documents necessary for calculation of taxes and other obligatory payments (further - "tax reports"), from the taxpayers who did not provide them to the state tax authorities;

- recovery by enforcement from taxpayers of the tax debts, to other obligatory payments and penalty fee (further - "tax debts"), and also financial sanctions;

- organization of collection of tax debts judicially;

- taking measures to determination of the location of taxpayers;

- accountability of employees of the tax authorities which are engaged in recovery by enforcement of tax debts.

These Methodical instructions extend to the legal entities who are taxpayers irrespective of pattern of ownership and legal form and physical persons.

2. Registration and attraction to tax payment of the taxpayers performing activities without registration in tax authorities

2.1. Tax authorities shall compare systematically the data arriving from the bodies performing state registration of legal entities with lists of the legal entities staying on the registry in tax authorities to establish the legal entities evading from accounting and to take measures for statement them on accounting. Besides, data on the legal entities and physical persons which are engaged in the types of activity requiring special permission (license) shall be received from licensing authorities it is established whether they are involved in tax payment, and adequate measures are taken.

2.2. It is necessary to organize performances in mass media, to publish Articles and announcements. At the same time along with legislation explanation information on the measures of responsibility for its violation provided by the legislation shall be brought to the population.

2.3. For the purpose of identification of the legal entities and physical persons which are engaged in business activity without registration in tax authorities in all territory of the area (city) raids and inspections shall be carried out.

Carrying out raids and checks shall have systematic character and cover all population, over their carrying out strict control shall be organized.

2.4. Data on the amounts paid to citizens for purchase of goods, performance of works and rendering services shall be received from organizations, the companies and the organizations, and also physical persons performing business activity.

The specified data shall be received from all taxpayers in the end of the year irrespective of whether payments were made.

2.5. Data on the advertisements of business activity placed by citizens in mass media and different ways shall be received, these data shall be grouped in types of activity, is established whether these persons stay on the registry in tax authorities and whether pay taxes, and necessary measures are taken.

2.6. It is necessary to receive from notarial bodies of the data on the employment and lease agreements certified by them, alienation of real estate and to use them for the purposes of identification of taxpayers, calculation and tax payment.

2.7. For the purpose of the complete taxpayer registration it is necessary to provide acceptance of other measures within the powers conferred to bodies of Tax Service by the legislation.

3. Receipt of tax reports from the taxpayers who did not provide them to the state tax authorities

3.1. The relevant structural division of tax authorities during the working day following the established legislation for submissions of tax reports shall be found out what reports were not submitted by taxpayers and to constitute the corresponding list. The list shall be approved by the chief of tax authority.

3.2. According to Item 7 of article 5 of the Law of the Azerbaijan Republic "About state the Tax Service" needs to transfer to the relevant bank institutions of the order about suspension in banks and other financial credit institutes of the Azerbaijan Republic of account transactions of the taxpayers who did not submit tax reports.


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