The Tax Code of the Republic of Azerbaijan

Article 44. Expert analysis
44.1. When necessary expert may be invited to participate in on-site tax inspection.
The expert analysis shall be appointed if necessary skills are required, to clarify issues.
44.2. Issues laid upon the expert and his conclusions shall not exceed the expert’s special skills.
Expert shall be invited on contractual basis. The contract may stipulate rights and responsibilities of parties, issues laid upon the expert, expert’s responsibility for erroneous or false conclusion and other issues stipulated by civil legislation.
44.3. The expert analysis shall be appointed by the decision of tax authority performing the tax inspection.
The decision shall include the reasons for the appointment of expert analysis, last name, name and middle name of the expert or name of organization that conducts the expert analysis, issues laid upon the expert and materials to be provided to the expert.
44.4. The expert holds the right to review inspection materials provided to him and apply for the provision of additional materials.
44.5. The expert may refuse to provide the expert conclusion if materials provided to him are not sufficient and if he does not hold special skills to conduct the expert analysis.
44.6. The authorized representative of the tax authority who made the decision on appointment of the expert analysis shall advice about such decision the taxpayer who is going to be checked and explain to him his rights stipulated in article 44.7. of this Code.
44.7. During the appointment and conduct of expert analysis the inspected person holds the right:
44.7.1. to cancel the appointment of certain expert;
44.7.2. apply for the appointment of experts from the persons he indicates;
44.7.3. to provide additional issues to get expert opinion of the expert on such issues;
44.7.4. to participate directly or via authorized representative during the expert analysis by providing the advance notice to the tax authority official performing the tax inspection;
44.7.5. to review the expert conclusion.
44.8. The expert shall provide conclusion on his behalf and sign this conclusion. In the conclusion the expert describes surveys that he had conducted, his opinion and answers to the questions that were laid. If during the expert analysis the expert will determine circumstances that were not laid upon him he shall have the right to include his opinion on such circumstances into his expert conclusion.
44.9. Copy of conclusion or his notification on the impossibility to provide such conclusion shall be issued to the person inspected who holds the right to give his explanations and state his objections, as well as to ask to raise additional issues to the expert and appointment of additional analysis.
44.10. The additional expertise shall be appointed in the case if the expert conclusion is not clear enough or complete and this expert analysis shall be assigned to the same or other expert.
The expert analysis shall be repeated if the conclusion of expert is not reasonable and there are some suspicion for its accuracy. The analysis in such case shall be assigned to another expert.
The additional and repeated expert analysis shall be assigned in the order established by this article.
44.11. Should claim of the inspected party on rights stipulated under Articles 44.7 and 44.9 of this Code be declined, head (deputy) of the tax authority shall make the motivated decision indicating reasons for declining the claim and submits the copy of decision to inspected party.