of August 18, 2002 No. A-191
About check and reflection in the inspection statement during exit tax audit of correctness of taxes with not expired term of submission of declarations
The analysis of the exit tax audits which are carried out by tax authorities at taxpayers showed that in some cases during such checks forced repetitions were allowed. So, in view of neistechennost during the period of term of submission to tax authority of declarations provided for check on the income taxes (income), property and levied at source of payments, and also the report on deduction of the state fee such taxes and duties by checks were not covered. During them only the VAT, other taxes were checked (excise, trade, etc.) and one-time duty on which the term of submission of declarations (report) expired. As a result of it in case of the subsequent checks for check of the income taxes (income), property and payments levied at source, and also state fee checking was forced to lift anew documents for the period checked to it. And it led to repetitions in checks. In pursuance of the tasks following from the Presidential decree of the Azerbaijan Republic "About the prevention of the invasions interfering development of entrepreneurship" of September 28, 2002 and the related order on the Ministry of taxes of October 3, 2002 No. A-155 I order:
1. Appoint exit tax audits, except as specified liquidations (the activities termination) of taxpayers, their merges to other persons and other stipulated by the legislation cases, with scope of the periods of their activities respectively till January 1, on April 1, on July 1 and on October 1 taking into account terms of submission of declarations (reports) represented quarterly.
2. In case of neistechennost during the exit tax audits which are carried out by tax authorities during the period intended for check of term of submission to tax authority of the declaration on the income tax (income) to provide reflection in the drawn-up statements of checks with the established check of actual amount of profit (income) or loss according to the approved declaration form, with indication of accounting method and income types and expenses on the period covered by check.
3. In case of neistechennost during the exit tax audits which are carried out by tax authorities during the period intended for check of the term of submission to tax authority of the declaration on the property tax to provide reflection in the drawn-up statements of verifications of the following data: - availability or absence at the checked face of the privileges provided by Articles 199. 1, 199.3 and 199.6 Tax codes; - names and the actual residual cost tax-exempt according to Articles 199. 2, 199.4 and 199.5 Tax codes of property of the checked face for the beginning of year (for the newly created companies and again registered physical persons - date of creation of property) and the end of the checked period; - the actual residual cost of taxable property (except for vehicles) the checked face for the beginning of year (for the newly created companies and again registered physical persons - date of creation of property) and the end of the checked period; - depreciation amount, added on taxable property (except for vehicles) the checked face since the beginning of year until the end of the checked period; - quantity, amount of engines of the automobile cars consisting on balance of the legal entity (and also cargo vehicles) and the water and air vehicles which are in property of physical person with the engine and without that (separately on everyone), automobile cars, and also cargo vehicles.
4. If the data specified in Items 2 and 3 of this Order are reflected in the act of the previous check, then in case of the subsequent check to check the next period and to count taxes on the tax period established by the Tax code, taking these data as basis.
5. If the data specified in Items 2 and 3 of this Order recheck of any type of tax are reflected in acts of former checks to perform only in the cases provided by the relevant articles of the Tax Code.
6. Charge to heads of structures of the Ministry of the taxes performing exit tax audit, take the measures providing execution specified in this Order.
7. Charge to the office (office) of the minister to bring the copy of this Order to all structural divisions of the Ministry of taxes.
8. To impose control of execution of this Order on the chief of Head department of audit of taxpayers (M. Bayramov).
Minister F. MAMEDOV
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