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RESOLUTION OF THE CABINET OF MINISTERS OF THE AZERBAIJAN REPUBLIC

of February 23, 2001 No. 48

About approval of Rules of return of excessively paid taxes, fees on compulsory national social insurance and unemployment insurance, percent and financial sanctions

(as amended on 05-03-2021)

For the purpose of ensuring execution of the Presidential decree of the Azerbaijan Republic "About application of the Law of the Azerbaijan Republic "About approval, entry into force of the Tax code of the Azerbaijan Republic and the questions of legal regulation connected with it" and the Tax code of the Azerbaijan Republic approved by this Law" of August 30, 2000 the No. 393 Cabinet of Ministers of the Azerbaijan Republic decides:

1. Approve "Rules of return of excessively paid taxes, fees on compulsory national social insurance and unemployment insurance, percent and financial sanctions" (are applied).

2. This resolution becomes effective from the date of signing.

Prime Minister of the Azerbaijan Republic

A. Rasi-Zade

Approved by the Resolution of the Cabinet of Ministers of the Azerbaijan Republic of February 23, 2001 No. 48

Rules of return of excessively paid taxes, fees on compulsory national social insurance and unemployment insurance, percent and financial sanctions

1. General provisions

1.1. These rules are developed according to article 87.4 of the Tax Code of the Azerbaijan Republic (further - the Tax Code), article 9-1.2 of the Law of the Azerbaijan Republic "About social insurance" and article 7-1 of the Law of the Azerbaijan Republic "About unemployment insurance" and determine rules of return of the amounts of the taxes which are incorrectly collected from the taxpayer or the insurer or excessively paid to them, fees on compulsory national social insurance and unemployment insurance, the added percent, and also financial sanctions applied for violation of the tax legislation and legislation on compulsory national social insurance, at the same time, according to article 199.12 of the Tax Code of the Azerbaijan Republic - the property tax paid for property which privatization is complete (further - overpayments in the budget).

1.2. The concepts used in these rules designate the following:

1.2.1. the bodies providing receipt of funds in the budget - customs authorities in relation to road tax, the VAT and excises which collection is referred to powers of customs authorities, tax authorities - in relation to other taxes, fees on compulsory national social insurance and unemployment insurance, the added percent, and also the financial sanctions applied for violation of the tax legislation and legislation on compulsory national social insurance;

1.2.2. the budget - the government budget of the Azerbaijan Republic in relation to taxes, the accrued percent and the applied financial sanctions, the budget of the State Social Security Fund in subordination of the Ministry of Labour and Social Protection of the population of the Azerbaijan Republic performing social security and protection - in relation to the contributions on compulsory national social insurance assessed to percent and the applied financial sanctions, and the budget of Fund of Insurance for Unemployment - in relation to fees on unemployment insurance and to the added percent.

2. The rights of the taxpayer or the insurer on rebate in the budget

2.1. The taxpayer has the right within 3 (three) years after the reporting period on tax to require return of the amount of incorrectly collected from it or excessively paid amount of tax, percent and financial sanction or their reference on account of payment of other taxes, percent of financial sanctions and debts on administrative penalties or reference with the consent of the taxpayer on account of payments according to the subsequent obligations within 5 (five) years after the reporting period on tax.

2.2. The insurer has the right within 5 (five) years after the reporting period to require return of the amount of incorrectly collected from it or excessively paid amount of fees on insurance on unemployment and the added percent or their reference on account of payment of debts on the administrative penalties applied for evasion from payment of fees on unemployment insurance and violation of the law on unemployment insurance or reference with the consent of the insurer on account of payments according to the subsequent obligations in connection with unemployment insurance.

2.3. The restriction set in Items 2.1 and 2.2 of these rules in connection with term is not applied to fee on compulsory national social insurance, the added percent and financial sanctions established for violation of the law on compulsory national social insurance.

2.4. If the taxpayer or the insurer filed a lawsuit the claim to the taxes accrued by tax authority, contributions on insurance on unemployment, the assessed percent and financial sanctions applied for violation of the tax legislation, then the term which passed from the date of submission of this claim before acceptance date of the judgment which took legal effect and also the terms established in Articles 38.7. 1, 38.7. 2, 38.7.4 and 38.7.5 Tax Codes, do not join in time, established for the requirement in Items 2.1 and 2.2 of these rules.

2.5. The property tax paid for state-owned property which privatization came to the end from January 1, 2019 to January 1, 2022 is subject to return within the conditions specified in article 199.12 of the Tax Code and taking into account article 199.13 of the Tax Code based on the statement of the taxpayer or from its consent belongs on account of execution of the subsequent tax liabilities.

2.6. The simplified tax paid by persons performing passenger and freight transportation by road transport irrespective of, they functioned in this month or not, and also the tax paid by the physical persons who are engaged in the types of activity specified in article 218.4.4 of the Tax Code irrespective of, they functioned during action of "The receipt on payment of fixed amount on the simplified tax" do not return and do not compensate taxes of the next periods (month, quarter, half-year and year).

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