The Tax Code of the Republic of Azerbaijan

Article 25. Rights and responsibilities of state customs authorities in the area of taxation
State Customs Authorities shall hold the rights and take responsibilities in the area of taxation during the movement of goods through the customs boundary of the Republic of Azerbaijan in accordance with this Code, Customs code and other legislation of the Republic of Azerbaijan.
Article 26. Relations between Tax Agencies and other Governmental Bodies
26.1. Tax agencies shall exercise their duties shall interact with central and local executive bodies and law enforcement, financial and other State authorities;
26.2. State governmental bodies shall be obliged to assist State tax authorities in application of their duties and in some cases provide, upon request, necessary information.
26.3. Customs bodies shall be obliged to furnish, on a regular basis, information at their disposal to appropriate body of executive power, stipulated by article 20.1 of this Code.
Article 27. State Tax Officials
27.1. Officials of tax authorities are at the state service.
27.2. Officials of tax authorities are appointed and removed from their position in accordance with procedure established by the appropriate body of executive power.
27.3. Officials of tax authorities shall not have the right to be involved in any entrepreneurial activity or any other type of paid activity, with the exception of scientific, pedagogical and creative activity.
Article 28. Special Ranks of Officials of State Tax Authorities
28.1. The officials of tax authorities are given the special ranks in accordance with their position, qualifications and duration of services.
28.2. The procedure for giving and removing of special ranking as well as other issues related with special ranking shall be established by legislation.
28.3. The officials of State Tax Authorities shall have the right to wear the special uniform and decorations in accordance with their special ranks. The sample of mentioned uniform and decorations shall be approved by relevant authority of executive power.