LAW OF THE AZERBAIJAN REPUBLIC

of June 27, 2019 No. 1621-VQD

About introduction of amendments to the Tax Code of the Azerbaijan Republic and the Code of the Azerbaijan Republic about administrative offenses

Being guided by Items 17 and 25 of part I of article 94 of the Constitution of the Azerbaijan Republic, in connection with execution of the Law of the Azerbaijan Republic "About Audit Chamber" of June 29, 2018 the Majlis of the Azerbaijan Republic decides Millie's No. 1199-VQ:

Article 1

In the Tax code of the Azerbaijan Republic (Collection of the legislation of the Azerbaijan Republic, 2000, No. 8 (book I), Article 583; 2001, No. 7, Article 454, No. 9, Article 576, No. 12, Article 734; 2002, No. 5, Article 249, No. 12, Article 707; 2003, No. 8, article 425, No. 12 (book I), Article 671; 2004, No. 1, Article 1, No. 11, Article 887, No. 12, Article 980; 2005, No. 2, Article 61, No. 8, Article 688, No. 12, Article 1081; 2006, No. 12, Articles 1005, 1026; 2007, No. 1, Article 4, No. 6, Article 597, No. 8, Article 745, No. 11, Article 1053, No. 12, Article 1192; 2008, No. 7, Article 602, No. 11, Article 960; 2009, No. 7, Article 506; 2011, No. 1, Article 14, No. 7, Articles 588, 603, No. 12, Article 1115; 2012, No. 6, Articles 500, 513, No. 7, Article 652, No. 9, Article 841, No. 12, Article 1226; 2013, No. 2, Article 91, No. 4, Article 366, No. 11, Article 1278, No. 12, Articles 1483, 1486, 1495; 2014, No. 2, Articles 94, 98, No. 6, Article 608, No. 7, Article 770, No. 8, Article 957, No. 10, Article 1158, No. 12, Article 1525; 2015, No. 1, Article 11, No. 12, Article 1433; 2016, No. 2 (book I), Article 207, No. 3, Articles 396, 402, No. 5, Article 848, No. 6, Articles 973, 974, 1015, No. 7, Article 1245, No. 10, Article 1603, No. 11, Articles 1752, 1792, 1793, No. 12, Articles 2001, 2037, 2046; 2017, No. 2, Article 146, No. 5, Articles 695, 723, 737, No. 6, Article 1055, No. 7, Article 1304, No. 8, article 1509, No. 12 (book I), Articles 2219, 2251, 2270; 2018, No. 2, Article 149, No. 5, Article 863, No. 6, article 1193, No. 7 (book I), Articles 1414, 1427, No. 10, Article 1962, No. 11, Articles 2186, 2210, No. 12 (book I), Article 2498, 2509; 2019, No. 1, Article 30; The Laws of the Azerbaijan Republic of March 29, 2019 No. 1542-VQD, point to replace No. 1551-VQD, 9 of April, 2019 No. 1559-VQD, No. 1562-VQD, 3 of May, 2019 No. 1575-VQD, No. 1577-VQD and No. 1584-VQD) at the end of Article 30.6.10-with semicolon and to add the Code with Article 30.6.11 of the following content:

"30.6.11. To Audit Chamber of the Azerbaijan Republic for the purpose of accomplishment of the obligations established by the Law of the Azerbaijan Republic "About Audit Chamber".".

Article 2

In the Code of the Azerbaijan Republic about administrative offenses (Collection of the legislation of the Azerbaijan Republic, 2016, No. 2 (the I book), Article 202, No. 3, Articles 397, 403, 429, No. 4, Articles 631, 647, 654, No. 5, Articles 835, 846, No. 6, Articles 997, 1010, No. 7, Articles 1247, 1249, No. 10, Article 1608, No. 11, Articles 1769, 1774, 1781, 1783, 1786, 1788, No. 12, Articles 1984, 2000, 2009, 2024, 2049; 2017, No. 1, Article 21, No. 2, Articles 139, 147, 152, 162, No. 3, Articles 331, 344, No. 5, Articles 698, 701, 734, 749, 754, No. 6, Articles 1020, 1033, 1036, No. 7, Articles 1273, 1296, 1297, 1299, No. 11, Articles 1964, 1966, 1969, 1979, No. 12 (I book), Article 2214, 2217, 2220, 2233, 2237, 2240, 2253, 2256, 2266; 2018, No. 1, Article 19, No. 2, Articles 160, 162, 163, No. 3, Articles 383, 401, 404, No. 4, Article 646, No. 5, Articles 857, 860, 862, 876, 883, No. 6, Articles 1153, 1188, No. 7 (I book), Article 1435, 1437, 1438, No. 10, Article 1963, No. 11, Articles 2188, 2191, 2214, 2217, No. 12 (I book), Article 2473, 2475, 2499, 2507, 2512, 2522; 2019, No. 1, of Article 4, of 6, of 15, of 18, of 23, of 44, the Laws of the Azerbaijan Republic of February 1, 2019 No. 1476-VQD, 19 of February, 2019 No. 1516-VQD, 5 of March, 2019 No. 1520-VQD, 1522-VQD, 29 of March, 2019 No. 1534-VQD, 1538-VQD, 1549-VQD, 9 of April, 2019 No. 1558-VQD, 1561-VQD, 1562-VQD, 3 of May, 2019 No. 1577-VQD) to make the following changes:

2.1. In Article 43.2 of the word "Article 54.2" shall be replaced with words "Articles 43.2-1 and 54.2";

2.2. add with Article 43.2-1 of the following content:

"43.2-1. The protocol on administrative offenses, stipulated in Article the 547th of this Code, is constituted by Audit Chamber of the Azerbaijan Republic.";

2.3. State Article 547 in the following edition:

"Article 547. Violation of the law about Audit Chamber

547.1. Unmotivated evasion from execution of the decisions of Audit Chamber of the Azerbaijan Republic sent to objects of external state financial control and the relevant parties in connection with control measure subject for the purpose of elimination of the revealed defects and shortcomings, compensation of the damage caused to the state and involvement of persons to responsibility -

attracts imposing of penalty on officials in the amount of three hundred to one thousand manats.

547.2. Non-execution by treasurer bodies and authorized banks of idea of Audit Chamber of the Azerbaijan Republic of suspension of transactions for treasurer and bank accounts (except for the protected expense items) object of external state financial control which unreasonably evades from execution of the decision of Audit Chamber of the Azerbaijan Republic -

attracts imposing of penalty on officials in the amount of three hundred to two thousand manats.

547.3. Preventing of activities of Audit Chamber of the Azerbaijan Republic in connection with measures of external state financial control, that is:

547.3.1. preventing to access for staff of Audit Chamber of the Azerbaijan Republic to objects of external state financial control, carrying out measure of external state financial control;

547.3.2. not creation of possibility of exit in electronic information systems or preventing to it;

547.3.3. failure to provide by objects of external state financial control of reply to the requests of Audit Chamber of the Azerbaijan Republic in accordance with the established procedure, non-presentation of necessary data and documents, and also documents and data, the personal data relating to subject of external state financial control in connection with implementation of the obligations established by the Law of the Azerbaijan Republic "About Audit Chamber" and which are trade, tax and bank secret, at the scheduled time and in accordance with the established procedure or their delay, submission of the false or distorted data;

547.3.4. untimely submission of reports and data the, and also financial, accounting, tax reports and the reporting under the statistical recording connected with execution of the State Budget and budgets of off-budget state funds, incomplete or wrong reflection of information and indicators in reports -

attracts imposing of penalty on officials in the amount of four hundred to seven hundred manats, on legal entities at the rate from one thousand to five thousand manats.".

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