The Tax Code of the Republic of Azerbaijan

Article 39. Documenting the results of on-site tax inspection
39.1. An inspection report shall be prepared on the results of an inspection, such report being signed by a responsible official of the tax agency and the manager (person in charge) of the taxpayer. The taxpayer may include his comments in the report, refuse to sign the report and these shall be registered in the report.
39.2. Inspection report shall include all violations of tax legislation and specific articles of this Code as well as other legislative acts determined during the inspection and proved by documents or absence of any violations.
39.3. The form of tax inspection report and requirements for its filling shall be determined by the relevant executive authority.
39.4 One copy of the Tax inspection act shall be transferred or sent to the taxpayer (his authorized representative) in the manner allowing to confirm the date of submission no later than within 5 days from the date of act.
39.5. The taxpayer holds the right, if he is not in agreement with the report of tax inspection or any part thereof, within 30 days from the date of receipt of tax inspection report to submit to relevant tax authority in writing the reasons for the refusal to sign such report or his comments for the report or any of its parts. The taxpayer holds the right to enclose to his written comments (objections) the copies of documents that confirm the reasonability of such objections or motives for not signing the inspection report and pass them to the tax authority.
39.6. No later than in 15 days upon the expiration of time specified in article 39.5. of this Code the head of tax authority (his deputy) shall review the documents provided by the taxpayer or collected from the taxpayer in accordance with procedures stipulated by this Code, the tax inspection report, issues of non-compliance with tax legislation and remedial activity on violation determined as well as application of relevant sanctions (penalties).
39.7. If taxpayer provides written explanations or objections on the tax inspection report the materials of inspection shall be reviewed in the presence of taxpayer’s officials or individual entrepreneur and/or their representatives.
The tax authority shall inform the taxpayer on the venue and time of the tax inspection materials revision. If taxpayer, regardless of the advance notification did not show up without excuse, then materials of inspection, including the objections by the taxpayer, explanations, other documents and materials shall be reviewed in his absence.