The Tax Code of the Republic of Azerbaijan

Article 63. Revision of appeal by the tax authority
63.1. The appeal on the decision (act) of tax authority, activity or lack of action of its officials shall be reviewed by the supervising tax authority or its official within 30 days from the date of receipt and a written respond should be sent to the person, who submitted the complaint.
The person who submitted the appeal shall be informed on the decision in writing within the period of 10 days.
63.2. When taxpayer does not agree with amount of tax calculated that he has to pay he may without stopping the tax payment submit the lodge to the relevant executive authority performing the tax control or the court.
The taxpayer holds the right not to pay financial sanction during the revision of his lodge.
63.3. The appeal by the taxpayer of other liable person to the tax authority (official) shall not stop the execution of action (decision) being appealed, with exception of cases stipulated by paragraph 2 of article 63.2. of this Code.
If the decision (action) being appealed does not comply with legislation of the Republic of Azerbaijan, the tax authority (official) who reviews the appeal holds the right to stop completely or partially the execution of such decision (action). The decision on stopping the execution of such action (decision) shall be made by the head of tax authority who took such action or by the supervising tax authority.
63.4. When the amounts of tax, interest or financial sanction are being appealed and as a result of satisfaction such appeal the requirement for the payment of tax, interest or financial sanction was completely or partially removed the taxpayer shall be entitled to:
63.4.1. to receive compensation for erroneously charged amount in accordance with article 61.2 of this Code;
63.4.2. to receive interests from these amounts in accordance with this Code.
Article 64. The revision of court appeals
Lodges (appeals) on decisions (actions) of tax authorities, activities or lack of action of their officials, which are submitted in the court, shall be reviewed in accordance with procedure established by the Administrative-Procedural Code of the Republic of Azerbaijan.