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RESOLUTION OF THE CABINET OF MINISTERS OF THE AZERBAIJAN REPUBLIC

of January 28, 1992 No. 66

About approval of the Provision "About Procedure for Application Economic and Penalties for Violation of the State Discipline of the Prices"

The Cabinet of Ministers of the Azerbaijan Republic decides:

1. Approve the Provision "About Procedure for Application Economic and Penalties for Violation of the State Discipline, the Prices" it (is applied).

2. The main state tax authorities of the Azerbaijan Republic and other monitoring bodies having the right of control of the prices to be guided by the specified Provision in practical activities.

3. Enact the specified Provision since January 28, 1992.

Prime Minister of the Azerbaijan Republic

G. Gasanov

Deputy manager Delami of the Cabinet of Ministers of the Azerbaijan Republic

I. Gadzhiyev

Approved by the Resolution of the Cabinet of Ministers of the Azerbaijan Republic of January 28, 1992 No. 66

Regulations on procedure for application economic and penalties for violation of the state discipline of the prices

I. General provisions

1.1. This Provision is developed and approved according to the Presidential decree of the Azerbaijan Republic of January 2, 1992. "About measures for liberalization of the prices".

1.2. The provision extends on physical, legal entities and their branches, irrespective of patterns of ownership, including the companies with foreign investments performing productive, trading and other business activity in the territory of the Azerbaijan Republic.

1.3. Economic sanctions and penalties are applied to the physical persons and legal entities which allowed violations of the state discipline of the prices and received at the same time illegal revenue (income).

Illegal revenue (income) is understood as difference from result of sales of products (works, services) on the prices (rates) applied with violation of the current legislation and cost of goods sold at the prices (rates) determined according to directive and the regulations published by the President of the Azerbaijan Republic, the Cabinet of Ministers of the Azerbaijan Republic, the Nakhchivan Autonomous Republic, the ministries, departments and local authorities of management concerning pricing.

1.3.1. All amount illegally of the received revenue (income) as a result of violations of the state discipline of the prices for the entire period of violation, but no more than in two years is subject to withdrawal in the budget.

Along with withdrawal of the amount illegally of the received revenue (income) physical persons and legal entities pay to the budget penalty in the same size, and in case of further violation within year - in double size with its reference into the account of the self-supporting income of collective, irrespective of financial condition and their relations with the budget in indisputable procedure.

1.3.2. In cases of impossibility of determination of the amount of illegal receipt of proceeds from sales of specific type of products (works, services), the penalty in the amount of excessively received amount (on established fact) per unit of products (works, services) is applied to the legal entities and physical persons which allowed violations of the state discipline of the prices and increased by sales amount for the last three months, in case of further violation within year the penalty is applied in triple size.

1.3.3. For failure to provide or provision to employees of tax authorities of obviously doubtful (false) materials, and also failure to meet requirements on elimination of the opened violations of the prices inadequate maintaining documentation on the prices and lack of necessary information on the applied tsepa, for violation of procedure for declaring of the prices, data presentations about the amount of application of allowances, markups, physical persons and legal entities pay penalty in the amount of 10 percent from the amount of sales amount of these products for the last three months.

1.3.4. Application of economic sanctions does not exempt from the personal liability of officials, guilty of it.

1.4. Economic sanctions are applied to the physical persons and legal entities which allowed violations of procedure for use of free (market) prices for products (work, service) technological appointment and consumer goods; forming and use of regulated prices for industrial goods, consumer goods and services; price regulations on products, services of enterprise monopolists.

1.4.1. The basis for application of economic sanctions is receipt of illegal revenue (income) by the company as a result of violation of procedure for establishment and application of all price types, and also surcharges, allowances, discounts, markups to them, procedure of payments, leave of products (works, services).

1.4.2. The main misconduct of the prices on which economic sanctions are applied are:

* overestimate of level of the regulated prices against the limits provided in directive documents;

* use of free prices in the presence of regulated;

* violation of procedure for inclusion of separate costs in product cost (works, services);

* unreasonable overestimate (lowering) of the wholesale (vacation pay) prices of import products (goods);

* failure to provide or provision in the reduced size of discounts, charge of unforeseen markups (capes) to the prices (rates) or their charge in the sizes exceeding limiting;

* use of the prices, rates (markups) established by catering establishments, consumer services of the population and municipal services which product quality and the service level does not correspond to the characteristics provided in case of price fixation and rates;

* overestimate of free wholesale prices in case of production of different execution (modifications) of homogeneous products when because of constructive or technology shortcomings the requirements provided by the specifications and technical documentation, accepted in case of determination of the prices are not reached;

* unreasonable overestimate of trade allowances and supplying and sales markups against limits;

* receipt of additional resources by the company supplier in own funds from consumers over the cost of the received products;

* absence and violation of execution of the protocol of approval of free prices and register;

* overestimate of level of the free prices registered in the register;

* inadequate maintaining documentation on the prices, and also lack of necessary evident information on the applied prices in the field of servicing of the population;

* failure to meet requirements of control facilities of the prices on elimination of the opened violations of the prices;

* withdrawal of products (goods, services) from the address with demand for it, including by intentional labor productivity decline and (or) concealment of production volumes for the purpose of creation of artificial deficit or its maintenance;

* unreasonable increase (lowering) in current prices on products (goods, services), best-selling;

* violation of procedure for declaring of the prices;

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