The Tax Code of the Republic of Azerbaijan

Article 37. Off-site tax inspection
37.1. An off-site tax inspection shall be carried out without site visits on the basis of documents in the possession of the tax authorities, provided by taxpayer as well as other documents and information from a known source that reflect the calculation and payment of taxes, and documents on taxpayer’s activity.
37.2. Off-site tax inspection shall be conducted within 30 days from the date when documents providing basis for tax calculation and payment are provided by the taxpayer.
37.3. If unmatched or mistaken information is found in documents submitted to tax authorities for implementation of desktop inspection, tax authority shall be entitled to enquire the taxpayer to submit additional information, documents and explanations.
37.4. If incorrect tax calculation in tax declaration is found during desktop inspection (increased of decreased amount of tax) decision of the tax authority shall be sent by tax authorities to the taxpayer within 5-day period in accordance with form established by the relevant state executive authority. The decision of the tax authority shall include reasons of calculation and taxpayer’s right to appeal in accordance with Article 62 of this Code.
In the cases mentioned in the first part of this article, and (or) if the tax return, the documents and information needed to conduct an off-site tax inspection have not been submitted without a valid reason, the tax authorities may calculate taxes in accordance with Article 67 of this Code.
37.5. Until application from the taxpayer is submitted in accordance with Article 15.1.13 of this Code on implementation of new chronometer inspection, the results of last chronometer inspection can be taken as basis for calculation of taxes (except for the cases of suspension by the taxpayer of its activities in accordance with this Code , implementation of a site tax inspection covering the period of the chronometer inspection).
37.6. If during the off-site tax inspection the tax authority does not follow the rules established in articles 37.3. and 37.4. of this Code, the taxpayer holds the right to remedy mistakes within 30 days (including the incorrect calculation of taxes, reduction of tax amounts and other) that were allowed during the inspection and can be established during desktop inspection, and within this time period the taxpayer does not hold any responsibility (with exception of payment of interests) for violations of tax legislation.