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The Tax Code of the Republic of Azerbaijan

The Tax Code of the Republic of Azerbaijan

(Approved by Law No 905-IG of the Republic of Azerbaijan of 11 July, 2000)

General Part

Chapter 1. General Provisions

Article 1. Relations Regulated by the Tax Code of the Republic of Azerbaijan

1.1. This Code shall establish the tax system of the Republic of Azerbaijan, general principles of taxation in the Republic of Azerbaijan, rules of determination, payment and collection of taxes, the rights and responsibilities of taxpayers and State tax authorities, as well as other parties to taxation procedures, tax control forms and methods, liability for tax law violations and the procedures for lodging complaints against unlawful actions (inactions) committed by tax agencies and officials thereof.

1.2. This Code establishes the general principles of taxation and taxes for Nakhchivan Autonomous Republic and municipalities.

1.3. Definitions and rules determined in this Code shall be established for the purposes of tax payment and used only within the scope of taxation and tax control regulated by this Code and other legislative acts established on its basis.

Article 2. Tax Legislation of the Republic of Azerbaijan

2.1. The Constitution of the Republic of Azerbaijan, this Code, and those legal acts adopted in compliance herewith, shall comprise the tax legislation of the Republic of Azerbaijan.

2.2. Any article of law adopted on the basis of this Code or for the purposes of its execution shall not contradict with the provisions of this Code.

2.3. Whenever there is conflicts on matters of taxation and tax control between legal acts on taxes and legislative acts in other areas, except for cases stipulated by Article 2.7. of this Code, the provisions of tax legislation shall apply.

2.4. Taxation and tax control issues can not be included into the legislative acts, other than tax legislation, with the following exceptions:

2.4.1. provisions concerning administrative offences in relation to tax issues, stipulated by the Code of the Republic of Azerbaijan for Administrative Offences;

2.4.2. provisions concerning tax crimes envisaged by the Criminal Code of the Republic of Azerbaijan;

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