Article 50 Operative tax control 50.1. The operative tax control is the form of tax control implemented in stores used for generation of incomes for legal entities and natural persons engaged in entrepreneur activities, in trading and similar premises (territories) (with exception of residential premises (areas) and transportation means (with exception of personal transportation not used for entrepreneur activities), having the following purposes:
50.1.1. Recognition of taxpayers, not registered by tax authorities, in cases and in accordance with procedures defined by this Code or taxpayers who did not receive the «Dot Mark» in accordance with Article 221.4.7 of this Code;
50.1.2. Recognition of facts of sale, storage for sale or transportation from the manufacturing facility of goods, as well asliterature (in paper and electronic formats), audio and video materials,goods and articlesof religious significanceand other informationalmaterials of religiouscontent not marked by excise labels or marked with forged excise labels.
50.1.3. Compliance of rules on payments with population;
50.1.4. Recognition of facts of acceptance of foreign currency as means of payment and purchase and sale or exchange of currency values at commercial, catering and service establishments with violation of rules established by legislation;
50.1.5. Compliance with the rules on collection of once paid duties; 50.1.6. Recognition of persons engaged in activities requiring special permit (license) without such permit (license);
50.1.7. Reveal of attraction of natural persons to any work (services) by the employer without entering of the employment contract into legal force in accordance with procedures stipulated under the Labor Code of the Republic of Azerbaijan;
50.1.8. Definition and precise specification of production scope or sales turnover;
50.1.9. Supervise compliance with the rules established by the relevant executive authority in relation to the regulation of the turnover of goods, subject to marking with excise stamps on the territory of the Republic of Azerbaijan.
50.2. Following shall serve as basis for operative tax control:
50.2.1. facts, established during the on-site tax inspection implemented by the tax authority;
50.2.2. information obtained from sources known by tax authorities;
50.2.3. if the taxpayer did not follow the requirements of the tax authority on prevention of violations of tax legislation within the timeframe established by this Code;
50.2.4. If tax authorities had sufficient facts on violation of legislation on issues stipulated under Article 50.1 of this Code by legal entities and natural persons.
50.3. Operative tax control is implemented on the basis of motivated decision of the tax authority. Such decision shall indicate the territory of taxpayer location, as well as issue (issues) covered by the operative tax control, term of operative tax control and officer (officers) of the tax authority performing the operative tax control.
50.4. The operative tax control starts without preliminary notification to the taxpayer and implemented in actual business hours. The officer of the tax authority, implementing operative tax control, upon the start of control shall immediately submit the decision of the tax authority to the taxpayers, as per Article 50.3 of this Code.
50.5.Officers of the tax authority implementing operative tax control within their competence shall implement the access to the territory or premises of the taxpayer (with exception of living premises (areas), inspection of territories and premises (with exception of living premises), as well as review of the documents and items, require the submission of documents, inventory of documents and items for sampling, attraction of experts, specialists, translators and observers as well as enlistment of excise goods, not marked by excise label or marked by forged excise label, in accordance with procedures stipulated by this Code.
50.6. By the results of operative tax control, tax authority officers shall make the act in accordance with the form defined by the relevant executive authority. During theoperative tax controlmeasures apply the provisions of Articles39-43and46-49of this Code.
50.7. If by the results of the operative x control the taxpayer is attracted to administrative liability in accordance with Code of the Republic of Azerbaijan on administrative violations, separate protocol shall be made on administrative violation. Review of cases on violations and application of administrative punishments towards the responsible taxpayer- its officer and the taxpayer- individual entrepreneur shall be made in accordance with Code of the Republic of Azerbaijan on Administrative Violations.
50.7. Taxpayers performing cash operations on the territory of the Republic of Azerbaijan shall perform such payments with use of cash registers in accordance with procedures established by relevant executive authority.
50.8. Cash register receipts shall contain the following information:
50.8.1. Taxpayer name;
50.8.2. TIN;
50.8.3. date and time of receipt printing;
50.8.4. name and address of facility location;
50.8.5. name, unit of measurement, quantities of goods or services (works), price per unit and total amount (including the amount of VAT or simplified tax);
50.8.6. quantities and number of receipts printed over the day;
50.8.7 type and manufacturer’s number of cash register;
50.8.8 sign(indication)of the fiscal regimeof cash register.
