The Tax Code of the Republic of Azerbaijan

Article 16. Taxpayer’s responsibilities
16.1. The taxpayer is responsible:
16.1.1. to pay for taxes legally established, as well as interests accrued in accordance with this Code, applied financial sanctions and other obligatory fees;
16.1.2. to receive the taxpayer’s identification number (TIN) from tax authorities;
16.1.3. to keep the record of all incomes (costs) and articles of taxation;
16.1.4. to submit the tax report to tax authorities in events and in accordance with procedures established by the legislation and in events whenaudit is required, to submit the conclusion by auditor;
16.1.5. to follow lawful requirements of tax bodies to remedy indicated violations of tax legislation as well as not to cause any obstructions to the lawful activities of tax authority officials;
16.1.6. to submit to tax authorities and their officials necessary information and documents, and in the case of accounting in an electronic format, to submit such information at the request of the tax authority with the creation of opportunities for direct or remote access to the data on their electronic media or electronic media of their branches, in events and in accordance with procedures established by this Code;
16.1.7. for the period stipulated by the legislation to provide the safekeeping of accounting books and other documents necessary for tax calculation and payment, as well as documents that confirm incomes obtained (for legal persons also costs incurred) and paid (withheld) taxes;
16.1.8. perform cash settlements with use of cash register, with exception of following operations:
16.1.8.1. sells of newspapers and magazines (in the event if these exceed 50 percent of total sells turnover);
16.1.8.2. sells of securities;
16.1.8.3. sells of lottery tickets, activities on bet on sport games, carried out by the operator and the seller;
16.1.8.4. passenger and cargo transportation (by railroad, air, water and automobile transport) (with exception of taxis with less than six seats, on which shall be installed taximeters in accordance with legislation);
16.1.8.5. sells in bazaars, fairs and on carrying of agricultural products;
16.1.8.6. operations of glassware and scratch metal acceptance points;
16.1.8.7. telecommunications services (with exception of Internet-club operations);
16.1.8.8. advertisement services;
16.1.8.9. utility and housing facilities;
16.1.8.10. leasing of resident and non-resident facilities;
16.1.8.11. hotel, camping, motel and dormitory services;
16.1.8.12. operations of the power, gas, water, heated water and central heating suppliers, elevator and security services;
16.1.8.13. sewage and sanitary-cleaning services;
16.1.8.14. excursion and tourist, sanatorium-resort and spa services;
16.1.8.15. fitness and sports services;
16.1.8.16. medical services;
16.1.8.17. attorney, notaries public and other legal services;
16.1.8.18. educational operations of educational institutions and training course activities;
16.1.8.19. motor parking activities;
16.1.8.20. cloth dry-cleaning, painting and laundry;
16.1.8.21. apartments repair and construction;
16.1.8.22. ceremonial services at non-stationary points and related leasing;
16.1.8.23. pawn-shop services;
16.1.8.24. binding services;
16.1.8.25. mobile retail sales from counters, automobiles and trailers on markets and other trading points;
16.1.8.26. banking activities, as well as insurance and insurance mediation services;
16.1.8.27. following activities implemented, provided that number of employees does not exceed 2 people:
16.1.8.27.1. furniture repair and manufacturing;
16.1.8.27.2. photo-, audit-video services;
16.1.8.27.3. repair and private production of footwear, clothing, knit and leather products;
16.1.8.27.4. repair of clocks, TV-sets, refrigerators and other household appliances;
16.1.8.27.5. technical and other services to technical means;
16.1.8.27.6. barber services;
16.1.8.27.7. repair and production of jeweler and metallic items;
16.1.8.27.8. activities of arts studios and restoration facilities.
16.1.9. in implementation of cash payments provide the receipt, cheque, bank statements and other strict reporting forms to the buyer and provide the reflection of information specified under legislation, in these cheques, bank statements or strict reporting forms;
16.1.10. in the event of damages or other disorders incurred to cash register during the operations, tax authorities shall be informed immediately and use of cash register shall be seized temporarily and ensure registration of cash payments within such period of time in an order stipulated by the respective executive authority;
16.1.11.introduction of relevant notes to information sections of duplicate certificates, received from tax authorities for opening of accounts for the purposes of entrepreneur activities in non-resident banking institutions and other non-resident credit organizations, and their submission to tax authority before the term of operations performance on these accounts;
16.1.11-1. in accordance with Article 17 of the Law «On Protection of Consumer Rights» to ensure the installation and use of POS-terminals for cashless payments;
16.1.11-2. to block funds in the amount of 105% of the additional amount charged for debit transactions in current and other accounts in national or foreign currency, in the period of consideration of complaints in the court on charged or overcharged taxes, as well as interest or financial sanctions applied by the tax authorities on the results of a cameral or field tax inspection and the entry into force of the court judgment in connection with the filed complaint (except for cases of the taxpayer's consent to the payment of these funds).
16.1.12. other responsibilities established by this Code and legislation.
16.2. If the taxpayer was not involved in entrepreneurial activities within the reporting period or did not implement any taxable operations, he shall submit the note to the tax authority instead of tax report.
16.3. If the taxpayer has temporarily stopped the entrepreneurial activity or other taxable operations within the tax year, he shall submit to the tax authority the respective note, in the form stipulated by the executive power authority, dated no later than the date of stoppage of entrepreneur activity. The note shall include the time of stoppage of entrepreneurial activities or other taxable operations.
If it was established that the taxpayer actually carried out the activities in the period of temporary suspension of entrepreneurial or other taxable operationsis required, tax authority requires to providereports for periodsof temporary suspensionof business orother taxabletransactions by giving the notification to the taxpayer.
16.4. In accordance with Articles 16.2 and 16.3 of this Code, if the taxpayers submitting the note, have the property and (or) land, tax reports on property and/or land shall be submitted to the tax authority in accordance with procedures and terms, established by this Code.
16.5. Notes stipulated under Articles 16.2 and 16.3 of this Code, shall loss their force from the date appearance of obligation for submission of tax reports.