The Tax Code of the Republic of Azerbaijan

Article 54. Circumstances that exclude the calling to account for violation of tax legislation
54.0. Person can not be called to account for violation of tax legislation if one of the following is involved:
54.0.1. the absence of the event of violation related to the tax legislation;
54.0.2. the absence of the fault of the person in the violation related to the tax legislation;
54.0.3. the natural person had conducted the violation related to the tax legislation at the age that do not allow his attraction to account.
54.0.4. expiration of the date for calling to account for violation of tax legislation.
Article 55. Circumstances that exclude the guilt of the person for violation of tax legislation
55.1. Following circumstance shall exclude the guilt of the person for violation of tax legislation:
55.1.1. The violation of tax legislation as the result of natural disaster or other emergency or force majeure circumstances;
55.1.2. The violation of tax legislation by the taxpayer (natural person) who at the moment of misconduct was not conscious (was not controlling his actions) or did not manage his actions due to the ill condition;
55.1.3. execution by the taxpayer or tax agent of written instructions and explanations provide by the tax authority or other authorized state authority or their officials within their level of competence;
55.1.4. finding of lawful basis in taxpayer’s actions during re-consideration of decisions of tax authorities;
55.1.5. the credit of overpaid amounts, including overpaid amount by tax agents, for any taxes to balance the underpayments on other taxes;
55.1.6. the remedial by the taxpayer of any tax violations connected with the erroneous calculation of taxes and failure to comply with tax liabilities before the tax inspection.
55.2. In presence of circumstances established in article 55.1. of this Code the person shall not hold the responsibility for violation connected with tax legislation with exception of payment of interest in cases stipulated by article 55.1.6. of this Code.