The Tax Code of the Republic of Azerbaijan

Article 45. Invitation of specialist to provide assistance in tax inspection
45.1. The specialist can be invited by the decision of the head of tax authority (his deputy) when the performance of on-site tax inspection will require special knowledge and experience in areas that are not linked with the area of expertise of the tax authority.
45.2. The specialist shall have special knowledge and experience and shall not have any interests in the results of case. The conclusion of specialist that does not comply with these requirements shall not be used by tax authority.
45.3. Specialist shall be invited on contractual basis. The contract may stipulate rights and responsibilities of parties, issues laid upon the specialist, specialist’s responsibility for erroneous or false conclusion and other issues stipulated by civil legislation.
45.4. Specialist invited in accordance with article 45.1. of this Code shall provide the conclusion on issues laid upon him. The specialist conclusion shall be made in writing, signed by him and attached to the on-site tax inspection report.
45.5. If taxpayer does not agree with the conclusion of specialist attached to the inspection report he may make relevant comments in the report.
45.6. The compensation for losses caused to the tax authority or the taxpayer as the result of wrong or false conclusion shall be considered in accordance with civil legislation.
Article 46. Participation of translator
46.1. When necessary the translator may be invited for on-site tax inspection. The invitation of translator shall be done based on the decision of the head of tax authority (his deputy).
46.2. Translator shall be the person who doe not have any interest in the outcome of the case and knows languages he needs to translate from and into. This provision shall also be true for person who understands the deaf and dumb signs of physical persons.
46.3. Translator shall be invited on contractual basis. The contract may stipulate rights and responsibilities of parties, translator’s responsibility for erroneous or false conclusion and other issues stipulated by civil legislation.