The Tax Code of the Republic of Azerbaijan

Chapter III. State Tax Authorities (Agencies)
Article 20. State Tax Authorities and their purpose
20.1. State Tax Authorities in the Republic of Azerbaijan are the appropriate body of executive power and tax bodies under its direct management.
Within their level of competence tax authorities are holding the authority of law enforcement agencies.
20.2. State authorities are conducting their activities independent from local authorities of executive power.
Decisions made by tax authorities within their level of competence shall be obliging for all legal and natural persons.
20.3. Tax authorities shall be relieved from the payment of state fee for court applications proceedings.
20.4. The tax authorities shall exercise control over timely payment of taxes, with the exception of local taxes (municipal taxes), as well as road tax, VAT and excise tax, deduction of which is the responsibility of customs authorities.
20.5. When it is stipulated by this Code, authorities of tax bodies on road tax and in the area of import and export operations shall be conducted by customs in events and in accordance with procedures established by the legislation.
20.6. Authorities indicated in article 20.5. of this Code shall act within their level of competence on the basis of this Code, Customs Code, other laws of the Republic of Azerbaijan and legislative acts approved in accordance with thereof.
Article 21. Legal bases for the activity of State Tax Authorities
The Constitution of the Republic of Azerbaijan, this Code and other legal normative acts of the Republic of Azerbaijan shall be the legal bases for the activity of the State tax authorities.
Article 22. Social Protection of State Tax Employees
22.1. Social protection of State tax employees shall be guaranteed by the State, they shall be insured, on a compulsory basis, at the expense of the state budget. The procedure and conditions of compulsory insurance shall be established by the legislation.
Where a serious bodily injury is caused to a State tax employee, which prevents him from engaging in his professional activity, such employee shall receive from the budget the difference between official salary and pension.
Damage caused to the property of a State tax employee and his family members in relation with his professional duty shall be fully compensated from the state budget, the relevant amount further being collected from the person in fault.
22.2. For the purposes of social security of employees of tax authorities, as well as strengthening the material-technical base of the tax authorities, increasing the scientific and technical capacity in the field of taxation at the account of 50 percent from the amount of financial sanctions, applied by tax authorities and paid to state budget, the non-budgetary fund of these authorities shall be established. The rule of establishment of extra-budgetary fund of tax authorities and use of its funds is determined by the relevant executive authority.