The Tax Code of the Republic of Azerbaijan

Article 17. Tax agent
17.1. Tax agent- person who in accordance with this Code is authorized to calculate taxes, withhold them from the taxpayer and make the payment to the budget.
17.2. The tax agent shall have the same rights as a taxpayer unless otherwise is stipulated by legislation.
17.3. The tax agent is responsible:
17.3.1. correctly and timely calculate, withhold from the taxpayer and transfer appropriate taxes;
17.3.2. to keep the record of taxes paid by the taxpayer, withheld and transferred appropriately, including those which are personal for each taxpayer;
17.3.3. to submit to state tax authorities documents necessary to control the correctness of tax calculation, withholding and payment;
17.3.4. within 30 days to inform the tax authorities with which registered in writing on impossibility to withhold the tax from the taxpayer and the amount of taxpayer`s debts;
17.3.5. to perform other duties set by this Code.
17.4. For failure to execute or insufficient execution of his duties the tax agent shall hold the responsibility in accordance with procedure stipulated by this Code and other legislation.
17.5. For failure to execute or insufficient execution of his duties by tax agent, due to the fault of person under whose management this tax agent is, the responsibility in accordance with this Code and other legislation shall be laid on person the tax agent reports to.
Article 18. Interrelated persons
18.1. Interrelated persons for the purposes of taxation are natural and/or legal persons, relations between which might have direct effect on economic results of their activities or the activities of persons they represent.
18.2. For the purposes of this Article persons shall be considered as interrelated:
18.2.1. if one person directly or indirectly has a share in other person’s property and his share or vote is not less than 20 percent;
18.2.2. if one person reports to another person due to his ranking or one person is under the direct or indirect control of other person;
18.2.3. if persons are under the direct or indirect control of the third person;
18.2.4. if persons have a direct or indirect control over the third person;
18.2.5. family members indicated in article 13.2.7. of this Code.