ORDER OF THE MINISTRY OF TAXES OF THE AZERBAIJAN REPUBLIC

of March 25, 2002 No. A-56

About approval of Methodical instructions to issue by tax authorities to "Contractor" or "Third party" of the certificate of tax accounting for the purpose of registration of purchase by large taxpayers and other state companies and organizations, including the organizations financed from the government budget, goods, works and services, barter (on exchange of goods, works, services) transactions and operations performed with participation of the third party for ensuring tax accounting of persons providing goods (works, services)

For the purpose of enhancement of works on issue by tax authorities of certificates of tax accounting according to "Rules of registration of purchase by large taxpayers and other state companies and the organizations, including the organizations financed from the government budget, goods, works and services, barter (on exchange of goods, works, services) transactions and operations performed with participation of the third party, for ensuring tax accounting of persons providing goods (works, services)", approved by the Ministry of taxes of the Azerbaijan Republic and registered on March 07, 2002 for No. 2747 in the Ministry of Justice of the Azerbaijan Republic, I order:

1. Approve "Methodical instructions to issue by tax authorities to "Contractor" or "Third party" of the certificate of tax accounting for the purpose of registration of purchase by large taxpayers and other state companies and organizations, including the organizations financed from the government budget, goods, works and services, barter (on exchange of goods, works, services) transactions and operations performed with participation of the third party for ensuring tax accounting of persons providing goods (works, services)" (are applied).

2. To charge "References on tax accounting" to provide to all structural divisions of the Ministry of taxes in case of issue observance of requirements of these Methodical instructions, development of the database their representation in form and in the terms established by Methodical instructions in Management of the economic analysis and organization of accounting agrees the appropriate program of data for accounting of "References on tax accounting", and.

3. Declare invalid the order of the Ministry of taxes of January 18, 2002 No. A-17.

4. Charge to the Secretariat of the ministry (E. Gadzhiyev) the direction of copies of the order in all structural divisions of the Ministry of taxes.

5. I reserve control of execution of the order.

No. A-56 are approved by the Order on the Ministry of taxes of the Azerbaijan Republic of March 25, 2002

Methodical instructions to issue by tax authorities to "Contractor" or "Third party" of the certificate of tax accounting for the purpose of registration of purchase by large taxpayers and other state companies and organizations, including the organizations financed from the government budget, goods, works and services, barter (on exchange of goods, works, services) transactions and operations performed with participation of the third party for ensuring tax accounting of persons providing goods (works, services)

1. These Methodical Instructions regulate rules of issue by tax authorities "Certificates of Tax Accounting" to the "Contractor" or "Third party" provided "By rules of registration of purchase by large taxpayers and other state companies and the organizations, including the organizations financed from the government budget, goods, works and services, barter (on exchange of goods, works, services) transactions and operations performed with participation of the third party, for ensuring tax accounting of persons providing goods (works, services)", approved by the Ministry of taxes of the Azerbaijan Republic and registered on March 07, 2002 for No. 2747 in the Ministry of Justice of the Azerbaijan Republic.

2. The state companies "are implied as large taxpayers - State oil company, the Ministry of Communications, Azerkimya State-owned company, Azerbaijan Hava Yollary State concern, Azerigaz Closed joint stock company, Management of the Azerbaijani state railroad, the Azerbaijani state Caspian sea shipping company, Absheronsky regionalnoaktsionerny water society and the companies and the organizations, other state companies and the organizations entering into their structure, with the property right to them belonging to the state the controlling stake of their shares, the Ministries of Defence staying as taxpayers on the centralized registry in Department on work with large taxpayers and the companies with particular tax regime under the ministry of taxes of the Azerbaijan Republic, and also financed from the budget in centralized procedure, health cares, educations and cultures (except for the district departments entering into structure of the Ministries of Health, educations and cultures), Head department on execution of court decrees of the Ministry of Justice, head department of border troops of the Ministry of homeland security and Head department of internal troops of the Ministry of Internal Affairs. Further in these Methodical instructions the named companies will hereinafter be referred to as as "The state companies".

3. "Other State companies" are implied as other state companies and the organizations with the property right to them belonging to the state or the controlling stake of their shares (the company entering into their structure and the organizations) of 2 presents of Methodical instructions which are not named in Item, including the companies and the organizations financed from the budget. Further in these Methodical instructions such companies will hereinafter be referred to as as "other State companies".

4. "Contractor" is implied as the legal entities and physical persons providing goods (works, services) to "The state companies" or "other State companies", including the "other State companies" providing goods (works, services) to "The state companies" or "other state companies". Further in these Methodical instructions such legal entities or physical persons will hereinafter be referred to as as "Contractor".

5. "Third party" is meant as legal entity or physical person which with the consent of "The state companies" or "other State companies" held the means which are due to them (or instead of them goods, works, services) from these zadolzhnik of "The state companies" or "other State companies". Further in these Methodical instructions such legal entity and physical person will hereinafter be referred to as as "Third party".

6. For the companies which have tax matters and tax control are regulated on the basis of agreements or the law on the equity Section of production, the main oil pipeline and others, by provision of goods (works, services) by "The state company" and "State the company" presentation of the certificate of tax accounting is not required to others.

7. In case of payment of cost by the purchased "State companies" and "other State companies" of the electric power, gas, water, heat energy, services in the sewerage, garbage removal, communication, protection, fire-proof protection and preventive disinfection of presentation of the certificate of tax accounting it is not required.

8. "The state companies" before payment to "Contractor" ("other State companies" or other legal entities and physical persons) of cost of the purchased goods (works, services) in each agreement demand from it presentation of the certificate of tax accounting.

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