LAW OF THE AZERBAIJAN REPUBLIC

of June 17, 2003 No. 478-IIQ

About approval of the Regulations on bodies of Tax Service of municipalities

According to the Law of the Azerbaijan Republic "About local (municipal) taxes and fees" Millie the Majlis of the Azerbaijan Republic decides:

I. Approve Regulations on bodies of Tax Service of municipalities it (is applied).

II. This Law becomes effective from the date of publication.

Approved by the Law of the Azerbaijan Republic of June 17, 2003 No. 478-IIQ

Regulations on bodies of Tax Service of municipalities

I. General provisions

1.1. This Provision determines general bases of activities of bodies of Tax Service of municipalities, relations between them and payers of local (municipal) taxes and fees.

1.2. Bodies of Tax Service of municipalities are guided in the activities by the Constitution of the Azerbaijan Republic, the Tax code of the Azerbaijan Republic, the Laws of the Azerbaijan Republic "About the budget system", "About bases of finance of municipalities", "About local (municipal) taxes and fees", "About the status of municipalities", "About municipal service", other regulatory legal acts of the Azerbaijan Republic, decisions of municipalities and this Provision.

1.3. The concepts used in this Provision are interpreted in the value accepted in the Tax code of the Azerbaijan Republic.

II. Organization of bodies of Tax Service of municipalities

2.1. The body of Tax Service of municipality is created based on the decision of municipality in structure of executive office of municipality.

2.2. Depending on the population, financial opportunities, the number of payers of local (municipal) taxes and fees and other criteria several municipalities can based on the agreement create the body of Tax Service serving them. In the agreement names of the municipalities served by body of Tax Service, the duration of the agreement, conditions of exit of municipalities from the agreement, procedure for distribution between municipalities of maintenance costs of body of Tax Service are specified.

2.3. The methodical management of municipalities in the correct calculation (municipal) taxes and fees, their complete and timely payment, and also observance of the tax legislation performs relevant organ of the executive authority.

III. Rights and obligations of bodies of Tax Service of municipalities

3.1. Bodies of Tax Service of municipalities have the following obligations:

3.1.1. exercise control over calculation of local (municipal) taxes and fees according to the procedure, corresponding to the Tax code of the Azerbaijan Republic and other laws, their timely and complete payment in local budgets by means of banks, the national operator of mail service, and also by means of the available non-cash means of payment;

3.1.2. provide according to the procedure, established by the Tax code of the Azerbaijan Republic and other laws, receipt of the debts on local (municipal) taxes and fees added on these debts of percent and the applied financial sanctions;

3.1.3. protect the rights and legitimate interests of payers of local (municipal) taxes and fees, provide consideration of their claims and acceptance of adequate measures according to the legislation;

3.1.4. in the procedure established by the legislation to provide offsetting or return of the amounts which are excessively paid by payers of local (municipal) taxes and fees;

3.1.5. in the procedures and cases established by the law to record payers of the corresponding local (municipal) taxes and fees;

3.1.6. at the scheduled time to provide to municipalities the information and reports on collection of local (municipal) taxes and fees;

3.1.7. record the requests, addresses and offers arriving from payers of local (municipal) taxes and fees to group and analyze them;

3.1.8. make offers on the questions relating to their powers in municipalities;

3.1.9. inform payers of local (municipal) taxes and fees on regulatory legal acts and decisions of the municipalities concerning the local taxes;

3.1.10. store tax, commercial and bank payers of local (municipal) taxes and fees;

3.1.11. issue to payers of local (municipal) taxes and fees of the reference (including certificates of debts in connection with the local taxes and payments of legal entities and physical persons) and explanations on the questions relating to their powers;

3.1.12. perform decisions of municipalities;

3.1.13. carry out other stipulated by the legislation obligations.

3.2. Bodies of Tax Service of municipalities have the following rights:

3.2.1. in the procedure established by the Tax code of the Azerbaijan Republic to estimate the land tax and the property tax of physical persons and to send them payment advices for payment of the added amounts;

3.2.2. in the procedure established by the Tax code of the Azerbaijan Republic to perform cameral tax audits of the legal entities who are in municipal property;

3.2.3. in the procedures and cases established by the Tax code of the Azerbaijan Republic and other laws to address to municipalities for initiation of the petition in court for receipt of the overdue debts on local (municipal) taxes and fees added on local (municipal) taxes of percent and application to payers of local (municipal) taxes of financial sanctions;

3.2.4. make offers in municipalities on release according to the legislation of separate categories of payers of local (municipal) taxes and fees from payment of these taxes and fees or about application of privileges to them;

3.3. The body of Tax Service of municipality can take part in the exit tax audits which are carried out by the state tax authorities for the purpose of check of correctness of calculation and the tax discharge on profit of the legal entities who are in municipal property, the tax of trade on construction materials of local value, the local payments levied from the hotels which are in the territory of municipality and sanatorium organizations. With respect thereto the municipality shall address to the state tax authority about participation of body of Tax Service of municipality in the exit tax audits specified in this Item.

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