The Tax Code of the Republic of Azerbaijan

Article 77. Tax obligation
77.1. A taxpayer’s obligation to pay tax when circumstances stipulated in this Code (including current tax payments) arise shall be deemed its tax obligation.
77.2. Bases for the emergence, alteration and annulment of a tax obligation, as well as rules and conditions for the fulfillment of a tax obligation shall be determined exclusively under this Code.
77.3. Taxpayers shall be responsible for relevant tax obligations from the moment that obligations to pay tax arise in accordance with the provisions of tax legislation.
77.4. The tax obligation shall be completed in following cases:
77.4.1. with payment of taxes;
77.4.2. with appearance of circumstance connected completion of tax obligation pursuant to tax legislation;
77.4.3. with death of the taxpayer or his recognition as dead in accordance with civil legislation of the Republic of Azerbaijan. The property tax debts of the person who died or recognized as dead shall be compensated from and within the amount of his property.
77.4.4. with liquidation of legal person- upon the calculation of budget payments (payments to non-budgetary funds) by the liquidation commission in accordance with this Code.
77.4.5. if the requirements of the taxpayer-debtor, liquidated due to bankruptcy as established by the legislation of the Republic of Azerbaijan, the repayment of which is refused according to court judgment, are considered annulled.
Article 78. Fulfillment of tax obligations
78.1. Fulfillment of tax obligations shall be the payment of payable tax amounts within the established term. The fulfillment of tax liabilities is obligatory regardless of the existence of funds on taxpayer’s accounts or any property.
78.2. Fulfillment of tax obligations shall be implemented in the order established by this Code.
78.3. Fulfillment of tax obligations shall be effected directly by the taxpayer, unless otherwise provided for in this Code
78.4. Fulfillment of tax obligations shall not be assigned to other persons.