The Tax Code of the Republic of Azerbaijan

Article 36. Tax inspections
36.1. Inspections conducted by tax authorities can be on-site and off-site inspections.
36.2. During tax inspections tax authorities and their officials shall clarify all circumstances that can be important for making of right decision including the circumstances in taxpayer’s favor.
36.3. On site tax inspection shall cover the period of no more than 3 calendar years in taxpayer activities for taxes on profit, income, property, road and land. On other taxes - the taxpayer activities for the period of no more than 3 years, including the year of inspection.
If during the performance of tax inspection tax authorities have documented evidences in the necessity of receiving the information on the taxpayer which is connected with third persons and is relevant to the inspection, tax authorities may require such persons to provide documents related with inspected taxpayer’s activity. For such actions the motivated decision of tax authority is necessary.
The person, to which was sent the request or his authorized representative must approve the relevant documents or information and submit them to the tax authority within 10 working days of receiving the request.
36.4. It is not allowed to tax authorities to have on-site inspections on the same taxes, paid or to be paid by the taxpayer for already checked tax period with exception of cases when such inspection is conducted in connection with liquidation of legal taxpayer person or application of physical entity, carrying out business activity without establishment of the legal entity concerning termination of entrepreneur activity, and in cases stipulated by Article 38.3. of this Code.
36.5. Taxpayers who disagree with the results of tax inspection may ask for the out of turn inspection. In such case the additional tax inspection shall not be conducted by the officials of tax authority who had conducted the previous inspection.
36.6. Taxpayers hold the right to apply to courts for the reasons of inspections conducted by tax authorities.