The Tax Code of the Republic of Azerbaijan

Chapter V. Responsibility for violation of tax legislation
Article 53. General basis of responsibility for violation of tax legislation
53.1. Taxpayers, tax agents and their representatives as well as tax authority officials shall be responsible for violation of tax legislation in accordance with the procedures set by this Code, Code of the Republic of Azerbaijan for Administrative Offences, Criminal Code of the Republic of Azerbaijan and other legislation of the Republic of Azerbaijan.
For the violation of tax legislation financial sanctions and interests, established by this Code shall be applied to the taxpayers and tax authorities.
53.2. No person can be called to account for the same action (lack of action) involving violation of tax legislation twice.
53.3. Every taxpayer shall be deemed innocent in violation of tax legislation until his guilt is proved in accordance with procedures of this Code or the verdict of court entered into force.
The taxpayer is not obliged to prove his innocence in violation of tax legislation.
The obligation for proving the circumstances confirming the fact of the violation of tax legislation by the taxpayer shall be laid on the tax authorities.
Any unproved doubts in taxpayer’s guilt for violation of tax legislation shall be interpreted in taxpayer’s favor.
The taxpayer shall hold the right to remedy mistakes during consideration of taxable base, calculation and payment of tax.
Provisions of this article shall also be applied to tax agents.
53.4. During revision of circumstances of tax violations, factors like deliberate or mistaken misconduct, the age of the person responsible for application of administrative responsibility, presence of mitigating or burdening circumstance shall be established by this Code and provisions of Administrative Violation Code of the Republic of Azerbaijan.
53.5. When violation of tax legislation is connected with transportation of goods through the customs borders of the Republic of Azerbaijan it shall be considered in accordance with the procedure established by Customs Code of the Republic of Azerbaijan.
53.6. If the person has committed several violations of tax legislation, then financial sanctions will be applied separately as per each violation.
53.7. If person to whom financial sanctions are applied for violation of tax legislation did not have similar violations within 1 year from the date the sanction was applied it shall be deemed as not penalized.
53.7 Drawing of the taxpayer or tax agent to liability for violation of tax legislation does not release them from execution of responsibilities on taxes and legal requirements of executives of tax authorities.
53.8. Unless otherwise is stipulated under International Treaties to which the Republic of Azerbaijan is a signatory, agreements on production sharing, main export pipeline and other similar agreements, approved by the legislation, bringing to administrative account of taxpayer official (officials) due to failure to submit on time without valid reasons of tax reporting associated with such activities in implemented in accordance with the Code on Administrative Violations of the Republic of Azerbaijan.