The Tax Code of the Republic of Azerbaijan

Article 47. Participation of witnesses
47.1. During the on-site tax inspection witnesses may be invited in cases stipulated by this Code.
47.2. The number of witnesses invited shall not be less than two people.
47.3. Only physical persons who do not have any interests in the outcome of case shall be invited as witnesses.
47.4. Tax authority officials can not be invited as witnesses.
Witnesses shall confirm in protocol the fact, content and results of actions taken in their presence.
If necessary, witnesses can give their explanations to specified actions.
The same person can not be invited by tax authorities as a witness for more than once in a tax year.
Article 48. General requirements to the protocol made during the actions on tax inspection
48.1. In cases stipulated by this Code protocols shall be made during the tax inspection. Protocols are made on azeri language.
48.2. The protocol shall include the following:
48.2.1. name of the protocol;
48.2.2. venue and the date of action;
48.2.2. the time of action start and completion;
48.2.3. position and name of the person who made the protocol;
48.2.4. The name of the person involved in the action or participating during the action, and when necessary- his address, citizenship, information on his knowledge of Azeri language;
48.2.6. the content of action, the order of its execution;
48.2.7. facts and circumstance clarified during the implementation of action;
48.2.8. if samples of goods are withdrawn for sampling purposes in accordance with this Code the protocol shall include the quantity, volume and other specific characteristics of such goods.
48.3. The protocol shall be read by all persons who participated in the action. Specified persons shall have the right to make comments that shall be included in the protocol and attached to the case.
48.4 The protocol shall be signed by the tax authority official who developed it as well as all other persons who participated in the action.