The Tax Code of the Republic of Azerbaijan

Article 81. Fulfillment of the tax obligations of deceased, incompetent or missing physical persons
80.1. The tax obligations of a deceased, incompetent or missing physical person, as well as related interests and sanctions, shall be fulfilled by his heir (heirs) or successor (successors) within the limits of the value of the property and in accordance with such heir’s (heirs’) or successor’s (successors’) share in that property as of the day that the inheritance was received.
80.2. Where there is no heir (heirs) or successor (successors), the deceased person’s tax liabilities and related interests and sanctions shall be written off (annulled).
80.3. The tax liabilities of a physical person who is deemed, by a court decision, incompetent or missing shall be paid for by the guardian of that person at the expense of the relevant property.
80.4. If the property of a physical person who is duly considered incompetent or missing is not sufficient to pay for all his tax liabilities, as well as interest and fines, such interest and fines shall be debited by the relevant central executive authorities in the manner stipulated in Article 190 of this Code.
81.5. If the status of being incompetent or missing is terminated, by a decision, with respect to a physical person, such person’s tax liabilities that were written off before shall be re-established; no interest or fine shall, however, be assessed for the period starting from the date that the person began to be considered incompetent or missing up to the date that the status of being incompetent or missing was terminated.
Article 82. Procedure for calculation and payment of tax by the taxpayer
82.1. Unless otherwise provided for in tax legislation, a taxpayer shall independently calculate the tax amount payable during a tax accounting period on the basis of the taxable base, the tax rate and tax exemptions.
82.2. The calculation of taxes payable in certain cases stipulated in this Code or other normative acts of tax legislation may be vested in a State tax agency or tax agent.
82.3. Taxes shall be calculated in the manner established in this Code or other normative acts of tax legislation with respect to the relevant tax.
82.4. A tax amount which is payable within an established term shall be paid (transferred) by the taxpayer or person who is legally liable in cases established by legislation.