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LAW OF THE AZERBAIJAN REPUBLIC

of June 12, 2001 No. 141-IIG

About approval of the Regulations on service in the state tax authorities

(as amended on 03-12-2021)

Millie decides Majlis of the Azerbaijan Republic:

1. Approve Regulations on service in the state tax authorities it (is applied).

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

President of the Azerbaijan Republic

Heydar Aliyev

Approved by the Law of the Azerbaijan Republic of June 12, 2001 No. 141-IIG

Regulations on service in the state tax authorities

This Provision establishes rules of service in the state tax authorities of the Azerbaijan Republic (further – tax authorities) and bases of legal status of officials of tax authorities.

Section I. General provisions

1. Service in tax authorities – special type of public service of citizens of the Azerbaijan Republic (further – citizens), performing professional activity of function and the purpose of the tax authorities which are a part of the system of executive bodies of the Azerbaijan Republic.

2. The legislation on service in tax authorities consists of the Constitution of the Azerbaijan Republic, the Tax code of the Azerbaijan Republic, the Law of the Azerbaijan Republic on public service, this provision and other regulatory legal acts of the Azerbaijan Republic regulating rules of service in tax authorities.

3. Tax authorities within the competence perform powers of law enforcement agencies.

4. In this Provision it is necessary to understand the citizens holding positions in the tax authorities of the Azerbaijan Republic constituting single system which in the procedure provided by this Provision gives the special ranks as the words "officials of tax authorities".

5. According to special ranks of officials of tax authorities the special dress code and signs of distinction are established.

The relevant organ of the executive authority of the Azerbaijan Republic establishes sample of uniform and signs of distinction, regulation of providing with them and use terms. The special uniform is issued free of charge.

5-1. The procedure for maintaining the personal record of officials of tax authorities is established by relevant organ of the executive authority taking into account article 15-1 of the Law of the Azerbaijan Republic "About public service".

6. The relevant organ of the executive authority issues to officials of tax authorities on the basis of the established sample official IDs.

Section II. Acceptance on service in tax authorities

7. Citizens of the Azerbaijan Republic, irrespective of race, nationality, language, floor, social origin, property status, the residence, religious affiliation, beliefs, the belongings to public and other associations having professional training according to requirements of the corresponding position and which are fluent in state language of the Azerbaijan Republic have the right to serve in tax authorities.

8. Acceptance on service in tax authorities is conducted according to the Law "About Public Service" and this Provision.

In tax authorities citizens with the higher education aged to 35 years are, as a rule, employed in the procedure established by relevant organ of the executive authority.

9. The citizen cannot be employed in tax authorities in the following cases:

1) in case of recognition by the judgment which took legal effect it is limited capable or incapacitated;

2) if it is not removed or the criminal record is not extinguished.

The citizens of military age who did not undergo the urgent active duty established by the law (except for having the right of draft deferment to urgent active duty or exempted from appeal on urgent active duty on legal causes), are not employed to the positions of the state tax authorities providing special ranks.

10. Officials of tax authorities have no right:

1) to be representatives of the third parties for tax questions;

2) to perform the works of civil nature connected with the tax case on the agreement;

3) to participate directly or through the representative in management of business entities;

4) to participate in the strikes and other actions breaking work of state bodies;

5) to be engaged in business activity (including by means of intermediaries), to render to the third parties this or that not stipulated by the legislation help and to receive for it payment, privileges and services, to carry out in combination this or that paid work (except scientific and pedagogical and creative activities).

11. For the purpose of check of professional level of persons employed in tax authorities, their abilities to perform the corresponding labor function for them the probation period up to 3 months can be established.

12. The probation period joins in service length of the official of tax authority in tax authorities, is considered in case of payment of length-of-service allowances and award of pension.

If in the period of probation period results of testing will be unsatisfactory, the service of the official of tax authority stops according to this Provision.

13. For the persons appointed to positions of the senior commanding structure above, and also having academic degree, the probation period during acceptance on service in tax authorities is not established.

13-1. The probation period is not established to the government employee employed in tax authorities or person which was earlier working at public service in case of advanced training to special ranks.

14. Professional training, retraining and advanced training of officials of tax authorities, and also training of specialists for tax authorities can be performed in training center of relevant organ of the executive authority, other educational institutions of the Azerbaijan Republic, and also on contractual basis in educational institutions of foreign states.

Section III. Special ranks of officials of tax authorities and rule of their assignment

15. To officials of tax authorities the special ranks according to post, specialty and length of service are given.

The special ranks given to officials of tax authorities are subdivided on initial and next.

16. To the citizens employed in tax authorities, and officials of tax authorities the following special ranks are given (further – special rank):

1) inspector 3 ranks;

2) inspector 2 ranks;

3) inspector of 1 rank;

4) junior adviser of Tax Service;

5) adviser of Tax Service;

6) senior adviser of Tax Service;

7) counselor of state of Tax Service 3 ranks;

8) counselor of state of Tax Service 2 ranks;

9) counselor of state of Tax Service of 1 rank;

10) valid counselor of state of Tax Service of the Azerbaijan Republic.

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