The Tax Code of the Republic of Azerbaijan

Article 23. Rights of State Tax Authorities
23.1. State tax authorities shall have the following rights:
23.1.1. to perform the operative tax control, desktop and on site tax inspections in cases and in accordance with procedures established under this Code;
23.1.2. with respect to legal and physical persons, to examine all financial documents, accounting books, reports, estimates, cash, securities, and other assets on hand, returns, declarations and other documents relating to the calculation and payment of taxes, receive, and also in the case of accounting in an electronic format require information stored on electronic media of the taxpayer or electronic media of its branches, creating the possibility of direct or remote access to such data, from officials and other employees of organizations and individuals information and oral and written explanations on questions arising in the course of such examination;
23.1.3. to examine, in cases and manner, prescribed by Article 50-1 of this Code in order to determine the volume of production or sales, all production, storage, commercial and other premises (on the territories), maintained by organizations and individuals with the purpose of generating income or keeping taxable objects and conduct observation of such premises through chronometrical methods, to obtain documents and objects in cases, stipulated by the present Code, to conduct electronically and(or) in paper form inventory of property, owned or used by it (except for residential areas), or in accordance with the procedure established by respective executive power body;
23.1.4. to require the taxpayers to remedy the cases of violation of tax legislation and also, in cases when taxpayer shall be checked by auditor - auditor conclusion;
23.1.5. to review as stipulated in legislation the cases on violation of tax laws, to add interests for underpaid taxes of legal and natural persons, to apply financial sanctions and administrative penalties to such persons;
23.1.6. to provide in accordance with procedure established by the legislation, payment to the state budget, interests, financial sanctions and administrative penalties that are not paid in due time;
23.1.7. to issue to banks and other credit organizations the instruction, which shall be an executive (payment) document, to arrange for execution of administrative penalties for collection of arrears and tax interests, applied financial sanctions, calculated in accordance with legislation, to the state budget from the settlement, foreign currency and other accounts of taxpayers;
23.1.8. to file claim in the court of law on arresting the payment, current and other accounts of the taxpayer in cases and in accordance with procedure established by the legislation, to take measures on taxpayer’s property inventory in accordance with this Code;
23.1.9. to question citizens on tax issues in cases and in accordance with procedures established by the Law of Azerbaijan Republic on«Investigation activity»;
23.1.10. to enter and conduct the inspection of premises (with the exception of living premises), facilities and lands in cases and in accordance with the Law of Azerbaijan Republic on «Investigation activity»;
23.1.11. to make test purchases of commodities lands in cases and in accordance with the Law of Azerbaijan Republic on «Investigation activity»;
23.1.12. to conduct interrogation in accordance with procedures established by the Criminal Code of the Republic of Azerbaijan;
23.1.13. if unmarked excise commodities, as well asliterature (in paper and electronic formats), audio and video materials,goods and articlesof religious significanceand other informationalmaterials of religiouscontent are found to provide the inventory of such commodities and pass them to the taxpayer for responsible storing or his consent, in locations determined by executive representatives of tax authorities;
23.1.14. to invite specialists, experts, translators and witnesses in accordance with procedures established in this Code;
23.1.15. in accordance with legislation to organize sales of commodities without excise marks or marked by forged excise marks confiscated by the court decision;
23.1.15-1. apply to thecourtfor the recoveryof debtsand accrued interests on calculated taxes, applied financial sanctionsto the state budget;
23.1.15-2. concludewith the taxpayers"TaxPartnershipAgreement" in order to minimizetax risks, in themanner and formdetermined by the relevantexecutivepower authority;
23.1.15-3. apply to the court for temporarily restriction of the right of the natural person or the head of the executive body of the legal entity, being a taxpayer, to leave the country, as a method to ensure the payment of the debt and interest on accrued taxes, applied financial sanctions, if the taxpayer fails to fulfill tax obligation within the term established by this Code;
23.1.15-4. supervise compliance with the rules established by the relevant executive authority in relation to the regulation of the turnover of goods subject to marking with excise stamps, on the territory of the Republic of Azerbaijan;
23.1.16. to use other rights stipulated by this Code and other legislative acts of the Republic of Azerbaijan in accordance with objectives of state authorities.
23.2. Superior tax authorities hold the right to cancel unlawful acts and decisions of subordinate tax authorities and their officials.