The Tax Code of the Republic of Azerbaijan

Article 40. The access of officials of tax authorities to the areas and premises for the performance of on-site tax inspection
40.1. The access of tax authority officials performing the on-site tax inspection on the territory or premises (with exception of living premises) used by the taxpayer for the performance of entrepreneurial activity shall be provided via submission by such officials of their office identification documents, decision of the head of tax authority (his deputy) on performance of on-site inspection or the court order.
40.2. The tax authority officials who perform the inspection shall not be entitled to enter living accommodations (premises) without the consent of natural persons who live there.
40.3. Should any obstruction be caused to the official of tax authority on getting the access to the territory or premises (with exception of living accommodations/premises) specified in article 40.1 of this Code the report shall be made which shall be signed by officials conducting the survey and the taxpayer. On the basis of this act the tax authority shall be entitled to define the payable tax amounts in accordance with the procedures stipulated under Article 67 of this Code.
Should the taxpayer refuse to sign the report the relevant note shall be included thereof. The copy of the report shall be submitted to the taxpayer.
40.4. Unlawful obstructions to the access of tax authority officials who perform the on-site tax inspection to the territory of premises (with exception of living buildings (areas)) used by the taxpayer for entrepreneurial activity shall be considered as violation of tax legislation and involves the responsibility established by legislation.
Article 41. Revision
41.1. The tax authority official, who performs the on-site tax inspection for the purposes on findings of all circumstances necessary for the integrity and fairness of inspection, holds the right to revise the territories, premises as well as documents of the taxpayer inspected.
41.2. The revision of territories, premises, documents and belongings without performance of on-site tax inspection is not allowed except for the following cases:
41.2.1. if documents or belongings were received by the tax official during the previous inspection, or;
41.2.2. there is a consent of the owner of documents or belongings.
41.3. The revision shall be performed in the presence of witnesses.
41.1. During the revision the person inspected and/or his representatives as well as experts may participate at the revision site.
41.5. Protocol shall be made upon the completion of the revision.