RESOLUTION OF THE CABINET OF MINISTERS OF THE AZERBAIJAN REPUBLIC

of August 27, 2004 No. 118

About approval of Rules of creation and application of forms of the strict reporting according to features of activities of the companies and organizations, and also the physical persons carrying on business

For the purpose of ensuring execution of the paragraph of the 7th Item 6 of the Presidential decree of the Azerbaijan Republic "About application of the Law of the Azerbaijan Republic "About the government budget of the Azerbaijan Republic for 2004" of December 27, 2003 the No. 9 Cabinet of Ministers of the Azerbaijan Republic decides:

1. Approve "Rules of creation and application of forms of the strict reporting according to features of activities of the companies and organizations, and also the physical persons carrying on business" it (is applied).

2. This resolution becomes effective from the moment of signing.

Approved by the Resolution of the Cabinet of Ministers of the Azerbaijan Republic of August 27, 2004 No. 118

Rules of creation and application of forms of the strict reporting according to features of activities of the companies and organizations, and also the physical persons carrying on business

I. General provisions

1.1. These rules are prepared according to the Presidential decree of the Azerbaijan Republic "About application of the Law of the Azerbaijan Republic "About the government budget of the Azerbaijan Republic for 2004" of December 27, 2003 No. 9 and determine rules of creation and application of the forms of the strict reporting used in the Azerbaijan Republic by the companies and the organizations, and also the physical persons carrying on business (further - the organizations and individual entrepreneurs).

1.1-1. The requirements established by these rules do not extend on electronic invoices.

1.2. Forms of the strict reporting (except for statements of the created Centralized information system on various charges of Private company "Azerbaijan Hava Yollary, the Automated control system for passenger traffic of the Azerbaijani railroad of Azerbaydzhanskiye zheleznye dorogi Ltd, the Central bank of the Azerbaijan Republic of the Centralized information system on mass payments and the Automated Enterprise Information System of "Post and financial services" applied by Azerpocht limited liability company of the Ministry of digital development and transport of the Azerbaijan Republic) are printed for customer account by legal entities and physical persons, performing activities for production of forms of the strict reporting.

1.3. Persons performing activities for production of forms of the strict reporting shall make print of the special series received in the Ministry of Finance of the Azerbaijan Republic on these forms.

1.4. Forms of the strict reporting regardless of form of business are source accounting document with the form supported in certain procedure and details having special series and number, and displaying commodity-money turnover in economic economic activity of the companies and individual entrepreneurs.

1.5. Rules of accounting of statements of the Centralized information system on various charges of Private company "Azerbaijan Hava Yollary, the Centralized information system on mass payments, the Automated enterprise information system "Post and Financial Services" and closed joint stock company "The Azerbaijani railroads are determined by the Central bank, the State services agency to citizens and social innovations in case of the President of the Azerbaijan Republic and the Ministry of digital development and transport of the Azerbaijan Republic respectively in coordination with the Ministry of Finance of the Azerbaijan Republic.

1.6. Provisions of Items 2.1. 1, 2.1.2, 2.1.3, 2.3, 3.5, 3.6, 3.7, 3.8, 3.9 and 3.10 Azerbaijan Hava Yollary, the Central bank of the Azerbaijan Republic, the Centralized information system on various charges, Private company "Azerbaijan Hava Yollary, the Automated control system for passenger traffic of the Azerbaijani railroad of Azerbaydzhanskiye zheleznye dorogi Ltd, the Centralized information system on mass payments Automated by the Enterprise Information System of "Post and financial services" applied by Azerpocht limited liability company of the Ministry of digital development and transport of the Azerbaijan Republic do not extend to statements of the created Centralized information system on various charges of Private company ".

II. Creation of forms of the strict reporting

2.1. Forms of the strict reporting according to features of activities shall reflect in themselves the following obligatory details:

2.1.1. customer of forms of the strict reporting;

surname, name, middle name and INN if the customer is physical person;

the name and INN if the customer is legal entity;

2.1.2. the name and INN of person printing the form of the strict reporting, the hidden signs for the purpose of prevention from repeated printing (special emblem, grid, the hologram, watermarks, the name and INN of person in various places of forms with use of the special hidden signs);

2.1.3. name, series and number of forms of the strict reporting;

2.1.4. the information graphs reflecting content and the amount of economic activities;

2.2. Depending on features of activities of the companies and individual entrepreneurs, nature of economic activities additional details can be added to forms of the strict reporting.

2.3. All details of forms of the strict reporting intended for filling by hand shall be filled with readable and legible handwriting, figures shall be read accurately, blots and corrections are not allowed. The forms of the strict reporting with blots and corrections which were past repair are considered as invalid.

When filling forms the lines which remained blank and columns are crossed out.

2.4. The prices in forms of the strict reporting shall be specified in manats.

III. Application of forms of the strict reporting

3.1. The form and details of forms of the strict reporting according to features of activities of the companies and individual entrepreneurs acting in the territory of the Azerbaijan Republic, except as specified, stipulated by the legislation, affirm the Ministry of Finance of the Azerbaijan Republic.

3.2. Replacement of forms of the strict reporting with other source accounting documents with similar details but which are not forms of the strict reporting is not allowed.

3.3. Repeated printing of forms of the strict reporting of identical series and identical numbers for each customer is forbidden.

3.4. Over use of forms of the strict reporting within the powers it is controlled from the Ministry of Finance of the Azerbaijan Republic and the State Tax Administration under the Ministry of Economics of the Azerbaijan Republic.

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