PRESIDENTIAL DECREE OF THE AZERBAIJAN REPUBLIC

of March 29, 2001 No. 454

About approval of the Regulations on the Ministry of taxes of the Azerbaijan Republic

1. Approve "Provision on the Ministry of taxes of the Azerbaijan Republic" it (is applied).

2. This Decree becomes effective from the date of publication.

Approved by the Presidential decree of the Azerbaijan Republic of March 29, 2001 No. 454

Regulations on the Ministry of taxes of the Azerbaijan Republic

I. General provisions

1. The ministry of taxes of the Azerbaijan Republic (further – "Ministry") is created by the Presidential decree of the Azerbaijan Republic of February 11, 2000 No. 281.

2. The ministry in the activities is guided by the Constitution of the Azerbaijan Republic, the Tax code and other laws of the Azerbaijan Republic, decrees and orders of the President of the Azerbaijan Republic, resolutions and orders of the Cabinet of Ministers of the Azerbaijan Republic, and also this Provision.

3. The ministry is the central executive body providing implementation of the state tax policy within the single financial and budget policy pursued in the Azerbaijan Republic, timely and complete collecting in the government budget of taxes and other receipts and exercising the state control in this sphere.

4. The ministry performs the tasks assigned to it independently or through the territorial tax authorities which are directly subordinated to it.

5. The ministry is legal entity, it has separate balance, seal with the image of the State Emblem of the Azerbaijan Republic and the name, the corresponding stamps, forms, bank accounts.

6. The ministry is financed by means of the government budget and by other sources, stipulated by the legislation the Azerbaijan Republic.

7. The ministry is in the city of Baku.

II. Tasks of the Ministry

8. The ministry has the following tasks:

8.1. implementation within the powers of control of correctness of calculation of the national taxes and other budget receipts of the Azerbaijan Republic, timeliness and completeness of their transfer in the government budget, observance of the tax legislation;

8.1-1. exercise the state control in the sphere of financial accounting in the cases established by the Law of the Azerbaijan Republic "About financial accounting";

8.1-2. represent to the Ministry of Finance of the Azerbaijan Republic the list of the commercial organizations according to the procedure, established by the Law of the Azerbaijan Republic "About financial accounting"

8.2. ensuring provision to taxpayers of the data connected with the tax legislation, non-paid provision of explanations by it about calculation and tax payment;

8.3. clarification of the reasons causing offenses in the tax sphere and implementation within the powers of the relevant activities for their elimination;

8.3-1. in case of receipt from persons of information on evasion of taxpayers from tax payment and the facts of violation of the tax legislation to investigate the facts specified in the address during the next operating tax control or the next exit tax audit at this taxpayer and upon termination of tax control to inform applicants on results;

8.4. ensuring protection of the rights and legitimate interests of taxpayers;

8.4-1. provide informing the population on the activities, creation of the website, placement on this website to the available and subject publicity of public information which list is established by the legislation, and permanent updating of this information;

8.5. accomplishment of other tasks established by the legislation of the Azerbaijan Republic.

III. Functions of the Ministry

9. The ministry according to the tasks established by this Provision performs the following functions:

9.1. prepares offers on enhancement of tax policy of the Azerbaijan Republic;

9.2. takes part in preparation of drafts of the legal acts governing the tax relations;

9.3. will organize work of the state tax authorities in connection with observance of the tax legislation of the Azerbaijan Republic, the correct calculation, timeliness and completeness of transfer in the government budget of the national taxes and other receipts assigned to it;

9.4. takes part in preparation of the forecast of receipts of the government budget of the Azerbaijan Republic for taxes;

9.5. prepares and performs the actions providing observance of the tax legislation of the Azerbaijan Republic;

9.6. takes part in preparation of development programs of the state tax authorities of the Azerbaijan Republic and performs these programs;

9.7. records the taxes counted and arrived to destination and reports on it on the President of the Azerbaijan Republic, the Cabinet of Ministers of the Azerbaijan Republic and the Ministry of Finance of the Azerbaijan Republic;

9.8. collects, analyzes, estimates data on circumstances of violation of the tax legislation and makes offers on elimination of the reasons and conditions causing such circumstances in the relevant state bodies;

9.9. records taxpayers, their branches, representations or other divisions (objects), and also control cash registers;

9.9-1. performs state registration and keeps the state register of commercial legal entities, legal entities of the public law, branches and representations of foreign commercial legal entities and data connected with it (except for the information about founders (participants) of commercial legal entities and their shares in the authorized capital) sends to the terms established by the legislation and procedure in competent state bodies;

9.9-2. According to article 77-1 of the Tax Code of the Azerbaijan Republic makes the decision on preliminary determination of tax responsibility of the taxpayers who submitted the application in connection with the transaction specified in the statement;

9.9-3. According to article 165.4 of the Tax Code of the Azerbaijan Republic registers taxpayers for sale on condition of VAT return during the trade festivals, provides to them corresponding program and the hardware based on statements of the taxpayers registered as sellers;

9.9-4. Questions "The Receipt on Payment of Fixed Amount on the Simplified Tax" to physical persons, stipulated in Article 218.4.4 Tax codes of the Azerbaijan Republic;

9.10. according to the procedure, stipulated by the legislation, follows rules about taxpayers, including about preserving tax, trade and bank secrecy, and provides their accomplishment;

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