The Tax Code of the Republic of Azerbaijan

Article 73. Submission of information on payments
A person who pays for any work performed or services rendered, or who makes any other payments shall, if so required by legislation, submit information to State tax authorities on such payments, as well as to the person that receives the income.
Article 74. Extension of the term for submitting tax reports
74.1. If, before the end of the term for submitting reports, a taxpayer places a request for the extension of the term for submitting a profit or income tax report and pays the due tax in full amount, the term for submitting reports shall be deemed to have been extended for up to three months. The extension of the term pursuant to this Article shall not change the term for the payment of tax.
74.2. If the amount of tax as per the report exceeds the amount paid, the relevant difference shall be paid to the budget along with interest calculated from the last day of the tax payment term.
Article 75. Responsibilities of Banks and other credit organizations, managing various types of banking activities for taxpayers
75.0. Banks and institutions managing various banking accounts shall be obliged to:
75.0.1. open a current or other accounts in national or foreign currencyfor legal entities and physical persons carrying out business activity without establishment of legal entity, only upon the presentation of a document proving that a taxpayer’s identification number has been issued to such person by the relevant State tax authorities; advise State tax authorities of such accounts opened by a taxpayer; and not carry out operations on accounts unless bank documents reflect the taxpayer’s identification number;
75.0.2. execute a request of legal entities and physical persons carrying out business activity without establishment of legal entity for payment of taxes from the resources available in such taxpayer’s current or other accounts in national or foreign currency;
75.0.3. to execute the instructions of tax authorities on freezing in accordance with procedures established by the legislation of operations of bank accounts oflegal entities and physical persons carrying out business activity without establishment of legal entity;
75.0.3. transfer tax amounts to the relevant budget (to another banking institution providing a cash service to the bank or to the budget) on the date that resources are written off from a current or other accounts in national or foreign currency of legal entities and physical persons carrying out business activity without establishment of legal entity.