The Tax Code of the Republic of Azerbaijan

Article 34. Procedure for registration, re-registration and cancellation of registration
34.1. The taxpayer (except for commercial legal entities and also representations and branches of the foreign commercial legal entities) shall submit the application to register with tax authority.
During the submission of application on registration taxpayers- legal persons, their branches and establishments (except for commercial legal entities and also representations and branches of the foreign commercial legal entities) along with application shall submit the copies andinformation on location (address) and charter (statues), documents, verifying the appointment of the director and address of the legal entity, as well as document verifying the identity of the director confirmed in accordance with established procedures.
Legal entities subject to taxation (except for commercial legal entities and also representations and branches of the foreign commercial legal entities) shall be registered upon the assignment of TIN to their superior organizations.
The application is fulfilled by the taxpayer of its authorized representative. The taxpayer (its management) shall bear responsibility for accuracy of information in their application.
During the submission of application for the registration the taxpayer- individual entrepreneur along with application shall submit the copy of document that confirms his personality and information on his address.
During the registration of taxpayers who are natural persons following shall be included in their personal details: last name, first name, middle name, date and place of birth, sex, address, the details of document that confirms the personality, information on citizenship.
The application for registration shall be confirmed by relevant executive authority.
Registration of natural persons with the tax authorities shall be conducted in electronic and (or) in paper format. The rules for their registration, re-registration and de-registration are established by the relevant executive authority.
34.2. The tax authority shall register the taxpayer within 2 days from the date when application on registration was submitted along with other documents specified in this article and at the same time to issue the relevant certificate (except for the tax registration of individualsin electronic format) to the taxpayer. Tax registration of individualsin electronic formatis made immediatelyandrespective certificateis sentto them inreal time to email address, specially formed for them. The Certificate, which is the main verification of the registration of taxpayer, shall be issued to the taxpayer only once and retained by him. If the Certificate is lost or became useless, new copy of certificate shall be issued by the application of the taxpayer. In this there is a record made on the issued copy, that it is the new copy of the certificate.
The form of taxpayer’s registration certificate shall be approved by the relevant authority of executive power.
34.3. In the case of change of the place of residence of the taxpayer he shall submit the application to the tax authority within 40 days from the date of such change. The re-registration (cancellation of registration with one tax authority and registration with other) of the taxpayer shall be performed by the tax authority with which the taxpayer was registered, within 15 days from the submission of application by taxpayer on change of his residence.
In the event of any change in information in the application form, submitted by the taxpayer for registration in the tax authority, or in foundation documents, he shall be submit within 15 days from the date of such change information to tax authority.
34.4. In the case of liquidation or re-organization of the legal person, the decision by legal person on liquidation of its branch or permanent establishment, seizure of activity through establishment, the seizure of activity by individual entrepreneur, the cancellation of registration shall be performed on the basis of taxpayer’s application with consideration of time limits established in Article 34.3. of this Code.
In cases stipulated under Article 33.2. of this Code, during registration of legal entity at the place of location, as well as place of location of branch, representation or other production facility (facility), its branch, representation or other production facility (facility) can be assigned with Taxpayer Identification Number (TIN)
34.5. Registration, re-registration and cancellation of registration shall be performed free of charge.
34.6. Each taxpayer shall be given a taxpayer’s identification number (TIN) for all types of taxes including payments connected with movement of commodities through customs borders of the Republic of Azerbaijan. This number shall be universal on the entire territory of the Republic of Azerbaijan.
The tax authority shall indicate the taxpayer’s identification number in all notices sent to the taxpayer.
34.7. Taxpayers shall indicate TIN in accounting, statistical reports, tax calculations, contracts, invoices, receipts, cashier checks, letters, as well as in customs, bank and other payment documents.
34.7.1. If TIN is not indicated in any payments, bank and customs documents of the taxpayer, acceptance of these documents for execution by relevant bank entities, tax and customs authorities is not allowed.
34.7.2. Changes in registration data of taxpayers shall be implemented on the basis of applications, submitted by them under the form, approved by relevant executive authority.
34.7.3. Removal from registration of the natural person, who is the taxpayer, is possible in following cases:
34.7.3.1. removal from activities;
34.7.3.2. if found by the court to be missing,deceased or incapable in accordance with procedures defined under legislation;
34.7.3.3. death.
34.7.4. In the event of removal of the taxpayer from the registration, the certificate of its registration shall be submitted to the tax authority. The tax authority informs the bank office on recognition of the duplicate of certificate as invalid.
34.8. Relevant executive authority on the basis of registration data shall maintain the uniform state registry of taxpayers in accordance with this Code.
34.8.1. Taxpayers, when included in the uniform state registry, shall use the data of registration application submitted to the tax authority. Uniform state registry is maintained in paper and (or) electronic format.
34.8.2. Maintenance of the uniform state registry of the taxpayers contains the following:
34.8.2.1. maintenance of the taxpayers registry log in chronological order;
34.8.2.2. maintenance of the liquidated taxpayers registry log;
34.8.2.3. maintenance of amendments in relation to changes in the registry data of registered taxpayers;
34.8.2.4. issuance of relevant information to registered taxpayers.
34.8.3. The relevant executive authority provides the maintenance of the databank of the uniform state registry of taxpayers, its safeguard and security, provides extracts (except for the data on the founders (participants) of commercial legal entities and their shares in the share capital) from the uniform state registry of the taxpayers as a response to official enquiries in the order, established under this Code.
34.9. Unless otherwise stipulated by legislation, information on taxpayer from the moment of its registration shall be confidential tax information.
34.10. Organizations- tax agents, not registered as taxpayers, shall be registered with tax authorities at the place of residence in accordance with procedure stipulated by this article.