The Tax Code of the Republic of Azerbaijan

Article 42. Document inquiry
42.1. The tax authority official, who performs the on-site tax inspection shall be entitled in accordance with the procedure established by this Code, together with the notice sent to the taxpayer in accordance with Article 38.1 of this Code, to require from the taxpayer to provide documents, necessary for inspection, as well as electronic files.
The person, who was required to provide documents or electronic files, shall be obliged to submit such documents to the tax authority within a period of 15 business days.
The documents are presentedin the formof dulycertified copies.
42.2. Should the taxpayer fail to provide the tax inspection official with documents required within timeframes specified in article 42.1. of this Code or inform the tax official on the absence of such documents or electronic files that act shall be made who will be signed by the tax authority officials performing the inspection and the taxpayer. Should the taxpayer refuse to sign this act the relevant note shall be made thereof. The copy of this document shall be submitted to the taxpayer. If it is not possible to receive required documents or their copies during the on-site inspection from other sources, on the basis of above act the tax authority shall be entitled to determine the amounts of taxes that shall be paid in accordance with the procedure stipulated under Article 67 of this Code.
42.3. The refusal of the taxpayer to provide the documents or electronic files required by the tax officials performing the on-site inspection within timeframes stipulated in article 42.1. of this Code shall involve the responsibility established by the legislation. If there is a refusal to provide documents or electronic files in accordance with provisions of this Article, the tax authority official performing the on-site tax inspection shall collect the necessary documents in accordance with article 43 of this Code.
42.4 Documents required for performance of tax control and implementation of enquiries made under international treaties to which the Republic of Azerbaijan is a signatory, or their appropriately approved copies on the basis of enquiry of the tax authority shall be submitted by the taxpayer within 20 days period.