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of March 27, 2003 No. 13/03-25/291-488

To the minister of taxes of Nakhchivan AR,

to heads of Department on work with large taxpayers under the Ministry of taxes,

Department of taxes of the city of Baku, territorial administrations of taxes

About procedure for submission of declarations by the taxpayer on the VAT

Due to the requests which arrived from places the Ministry of taxes reports:

Documents which shall be attached to the declaration are implied as documents which according to the existing regulations are subject to representation of taxpayers in tax authority together with the tax declaration.

The order on the Ministry of taxes of February 19, 2003 No. A-38 about approval of form of the Declaration on the value added tax provides submission by the taxpayer to tax authority together with the declaration on the VAT as well "The information about the tax invoices and other documents replacing them received for the purchased goods (works, services)", reflecting in itself and data on the amounts paid during month under report, fully or partially via bank transfer on everyone tax to schetufaktura.

No submission by taxpayers to tax authority together with declarations on the VAT as well copies of documents on payment of the compensated VAT is provided in one of the regulating documents existing for this time. At the same time according to article 37.3 of the Tax Code if in the data provided by the taxpayer together with the declaration for conducting cameral check discrepancies or errors will be found, the tax authority can request from additional data, documents, explanations from the taxpayer.

According to the above documents on payment of the VAT shall be requested not from all taxpayers representing the declaration on the VAT. They shall be requested from the taxpayer in the appropriate order only in case of need, in case of lack of representation of documents the tax with its entering into front card of the taxpayer shall be calculated in time, and "The notification on calculation of taxes" is sent to the taxpayer.


Deputy minister N. GASYMOV


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