The Tax Code of the Republic of Azerbaijan

Article 91. Liabilities of the Purchaser of Assets with Respect to Unpaid Taxes
If a taxpayer’s tax liabilities remain unpaid after the seizure of property, a person that purchased a taxpayer’s assets in the course of an operation which is not deemed an operation between interrelated persons and was conducted during a three-year period preceding the date that the arrest was implemented, shall be jointly responsible for tax payment in the amount that remains after the deduction of any amounts paid by such person for the purchase of said assets.
Article 92. Responsibility for the withholding of tax at the source of payment
Physical and legal persons that pay income without withholding tax on income (profit) at the source of payment shall bear responsibility, in accordance with the provisions of this Code, for the taxes not withheld or paid to the budget.
Article 93. Writing off bad tax debts
93.1. Bad tax debts shall be written off by the tax authorities, upon a decision of relevant financial authorities, when:
93.1.1. the time to demand tax payment or the term for lodging a claim regarding tax violation has passed;
93.1.2. the tax liability has been annulled pursuant to this Code or other legislative acts;
93.2. In other cases amounts of debts on taxes, interests and financial sanctions recognised as bad debts by the court judgement shall be written off in accordance with existing legislation. (21)
Article 94. Responsibility to prove
94.0. The responsibility to prove the errors in calculation of taxes in cases stipulated by this Code shall be laid upon:
94.0.1. tax authorities- if error is made by the taxpayer,
94.0.2. taxpayer- if error is made by the tax authority.
Special Section
Chapter VIII. Income tax from natural persons
Article 95. Taxpayers
Payers of income tax shall be resident and non-resident natural persons.
Article 96. Taxable Base
96.1. The taxable base with respect to the personal income tax of residents shall be the taxable income determined as the difference between their gross income for tax year and expenses (or deductions) stipulated by this Code for this period.
The payment (excluding expenses) for notarial acts carried out by private notary within one month, as well as for services provided in connection with a notarial acts is subject to taxation.
If tax is withheld at payment source the taxable base shall be the taxable income.
96.2. A non-resident taxpayer engaged in activity in the Republic of Azerbaijan through a permanent establishment should be a payer of income tax with regard to taxable income connected with the permanent establishment.
Taxable income shall be a difference between gross income generated in a specific period from Azerbaijani sources with regard to the permanent establishment and the amount of expenses with respect to the generation of said income during that period.
96.3. Non-resident’s gross income not stipulated in Paragraph 96.2 of this Article, but stipulated in article 125 of this Code, shall be subject to taxation at the source of payment without consideration of amounts deducted from income.
96.4. A non-resident physical person receiving employment income or income from the transfer of property shall be a payer of income tax with regard to gross income for the calendar year from a source in the Republic of Azerbaijan, reduced by the amount that are attributable to the income for that period, stipulated by this Code.