Article 71. Compiling and maintaining records by taxpayers 71.1. Any person shall be obliged to document any operation that:
71.1.1. entails a tax obligation for that person;
71.1.2. entails an obligation to withhold tax for that person; or
71.1.3. entails an obligation for that person to submit information.
71.2. Taxpayers shall be obliged to maintain records indicated in article 71.1. of this Code in accordance with established procedure.
71.3. If a taxpayer’s documents have been drawn up in a foreign language, tax authorities require the translation of such documents into Azerbaijani.
71.4. Accounting documents, including information in electronic and (or) paper format should be kept for at least 5 years in a readable form within the time prescribed by law.
Article 72. Submission and development of tax reports 72.1. For the purposes of this Code, a tax report shall consist of a tax declaration.
72.2. In accordance with the provisions of this Code and other legal normative acts, taxpayers that are required to submit a tax report shall submit such tax report to the relevant State tax authorities, within the term stipulated in this Code, in accordance with the form and in the place determined by the relevant central executive authorities.
Tax reports can be provided by the taxpayer personally or any other form allowing confirmation of submission of the report (including submission or sending in the form of electronic document in accordance with the respective legislation to the post service).
Submission of tax reports in the form of electronic document shall be performed in an order stipulated by the executive authority. Provisions of articles 72.3, 72.4, 72.6.3 and 72.6.4 of this Code shall not be applied to the taxpayers, filed the documents in the form of electronic document.
72.3. A tax report shall be signed by the taxpayer or his/its duly authorized representative.
72.4. In accordance with legislation an independent auditor providing a taxpayer with the service of preparing a tax report shall sign and seal the tax report and indicate his Taxpayer’s ID. If such report is prepared by more than one person, it shall be signed by the chief person.
72.5. If data in the reports for previous reporting period is varying from data on initial control documents, with exception of cases stipulated under Article 163 of this Code, taxpayers shall submit corrected report for subject reporting period. If the amount of tax to be paid to the budget in accordance with corrected report exceeds the tax amount to be paid in accordance with the report provided earlier, the additional calculated amount shall be paid with interests accrued, and if such amount is less-calculated amounts of tax or interests are decreased. Corrected reports or reports not submitted in timely manner can be furnished by the taxpayer before the date of decision on implementation of on-site tax inspection.
72.6 Stipulating acceptance by a tax authority of a tax report after conducting its office (cameral) inspection or any other actions shall be unallowable and shall entail responsibility as provided by the legislation. Only in the following cases tax report shall not be accepted by a tax authority, if:
72.6.1. Tax ID number of a taxpayer is not mentioned or mentioned incorrectly;
72.6.2. The tax period is not reflected;
72.6.3. the tax report, submitted in the form of paper document is not approved by a taxpayer-legal person with signatures and seal;
72.6.4. the tax report is not signed by a taxpayer-physical person;
72.6.5. if the tax report submitted in the form of electronic document by taxpayers - legal and physical persons is not corresponding to the requirements of respective legislation or regulations.
72.7. In the event that tax report submitted in accordance with this Code or other legislative acts was not accepted in cases mentioned in Articles 72.6.1 -72.6.5 of this Code, the taxpayer shall, within 3 working days from the date of submission of the tax report, be sent a notice of this, as well as of submission of the report to the tax authority after having removed inaccuracies established.
