The Tax Code of the Republic of Azerbaijan

Article 191. Accounting period and payment of excise
191.1. The accounting period for excise shall be determined on the basis of calendar month. With respect to the production of goods - when carrying out taxable operations during each accounting period excise shall be paid no later than 20^th of the month following the accounting month.
191.2. If a taxpayer has fallen into arrears on excise tax for any period, the excise tax shall, starting from the time that the arrears started until the time of settlement, be paid when carrying out the taxable transaction. Moreover, the taxpayer shall not have the right to remove the goods out of the building where the goods are produced before said excise tax is paid on such goods.
191.3. When excise goods are imported excise shall be collected under the procedure established for the collection of customs duties.
191.4. Excise shall be paid to the state budget.
Article 192. Filing of returns
192.1. In the cases stipulated in Article 191.1. of this Code, taxpayer shall be required to file a tax return according to the procedure established by the relevant central executive authorities within the term determined for the payment of the tax, such return indicating taxable operation during each accounting period.
In case of liquidation of a legal person-taxpayer or if activity of a physical person engaged in business undertakings without having established a legal person is terminated, an excise tax declaration should be submitted to the tax authority within 30 days provided that it is not later than the term provided by this Code. In this case, tax period shall cover the period from the beginning of a term considered as accounting period till the date when the taxpayer stopped his activity.
192.2. Excise taxpayer shall submit an application for a credit mentioned in Article 189 of this Code together with the tax return.
Article 193. Refund of excise during re-export
193.1. With respect to imported goods intended for further re-export, excise shall be paid upon the import of the goods and be subsequently refunded, in the amount corresponding to the actual quantity of the re-export, from the customs authorities collecting that excise within 15 days.
193.2. Article 193.1. of this Code shall not apply to the import goods that are exempted from the collection under Article 188.1.4. of this Code.