The Tax Code of the Republic of Azerbaijan

Article 43. Withdrawal of documents and belongings for sampling purposes
43.1. The withdrawal of documents and belongings for sampling purposes shall be allowed only during the on-site tax inspection.
43.2. If during the on-site tax inspection revision of documents presented for the purposes of taxation by the taxpayer shall require more time as well as if any violations to the tax legislation are determined in submitted documents or if specified violations are connected with belongings the tax authority official performing the on-site inspection shall have the right to withdraw documents and belongings provided to him in accordance with Article 42 of this Code. The withdrawal of documents and belongings for sampling purposes by the tax authority official performing the on-site tax inspection shall be based on the motivated decision of the head of tax authority (his deputy).
The volume, quantity, timing of withdrawal and procedure for revision shall be established in accordance with this Article.
43.2.1. During the on-site inspection items are taken as samples for following purposes:
43.2.1.1. inspections for compliance of the value of goods (works and services), assigned for costs, deducted from income, its physical and quality indicators, origin and other indicators;
43.2.1.2. inspection of compliance of profits obtained from provision of goods (works, services) and registered physical and quality indicators of these goods (works, services), type, origin and other indicators;
43.2.1.3. determination of market values of these goods (works, services);
43.2.1.4. evidences of violation of tax legislation, including storage, sell and imports of excise goods, not marked by excise labels or marked by forged excise labels;
43.2.1.5. other cases required for taking of items as samples for evidencing the violations of tax legislation.
43.2.2. In cases and under purposes stipulated by Article 43.2 of this Code, the tax authority representatives conducting the inspection, shall inform in writing the head of the tax authority or his deputy on taking of sample items at the same day.
43.2.3. The information of the officer of tax authority, implementing on-site tax inspection, motivating the inventory of items for sampling, shall be reviewed by the head (deputy) of the tax authority and only after this decision on inventory of items for sampling can be taken.
43.2.4. The form of decision on taking of items for sampling during the on-site tax inspection shall be approved by the relevant executive authority.
43.2.5. Items, confiscated as samples during on-site tax inspection, dependent of their properties shall be packed by the tax offices and if required they shall be locked by the inspector.
43.2.6. Size, volume of inventory of items for sampling during implementation of on-site tax inspection as well as other conditions in connection with inventories shall be defined by codes and standards, existing on the territory of the Republic of Azerbaijan.
43.2.7. Items confiscated as samples can be taken for the period of no more than 30 days, considering the time required for studies of these items.
43.2.8. Storage of items taken as samples and their preservation, their study by organizations established and performing in accordance with legislation at the expense of the tax authority.
43.2.9. In cases when items confiscated as samples did not lost their consumer properties, they shall be returned to the taxpayer. But if products confiscated as samples have lost the consumer properties they shall be compensated by the tax authority.
43.3. Copies of documents verified by the taxpayer to be taken.
43.4. It is not allowed to withdraw documents at nighttime (from 20:00 P.M. to 8:00 A.M.).
43.5. It is not allowed to withdraw the documents and belongings that are not necessary for tax calculation during the on-site inspection.
43.6. The withdraw of documents and belongings as samples shall be done in the presence of persons and/or their representatives from whom documents and belongings are being withdrawn and witnesses. When necessary, expert can be invited to participate during the withdrawal of documents and belongings.
43.7. The tax authority official before withdrawal of documents shall present the motivated decision of the head tax authority (his deputy) on withdraw, as well explains to participating persons their rights and responsibilities.
43.8. The protocol shall be made on withdraw of documents and belongings for sampling purposes with consideration of requirements of article 48 of this Code.
43.9. The copy of the protocol on withdrawal of documents and belongings for sampling purposes shall be issued to the person from whom the documents and belongings were withdrawn for sampling purposes. It shall be mentioned in the protocol and confirmed by the signature of person from whom documents and belongings were withdrawn.
43.10. In cases, when the taxpayer during the on-site tax inspection does not provide documents and items for sampling, the refusal acts is made in accordance with the form, approved by relevant executive authority, which is signed by the tax officer, other persons participating in inspection (witnesses, experts, specialists) as well as the taxpayer or his representative.
43.11. Should the taxpayer fail to provide documents and belongings for sampling purposes in accordance with procedure established in this Code the withdrawn shall be made by the court order based on the motivated appeal of the tax authority performing the on-site tax inspection.