The Tax Code of the Republic of Azerbaijan

Chapter II. Taxpayer. Tax Agent
Article 15. Taxpayer’s rights:
15.1. The taxpayer holds the following rights:
15.1.1. to receive the free of charge written information from on existing taxes and tax regulations, that control the procedures and conditions of tax payments, rights and responsibilities of taxpayers and well as rights of tax authorities and their officials;
15.1.2. to receive from tax authorities clarifications on issues related to the application of tax legislation;
15.1.3. to take advantage of tax privileges in events and in accordance with the procedures specified by this Code;
15.1.4. to require the timely return or crediting of overpaid or overcharged taxes;
15.1.5. directly or via their representatives to participate in tax relations outlined by legislation;
15.1.6. to receive copies of acts (protocols) made in relation with tax inspection and decisions of tax authorities;
15.1.7. to require tax authorities and their officials to follow the terms of tax legislation on taxpayer;
15.1.8. not to follow unlawful acts (decisions) and requirements of tax authorities and their officials that do not correspondent with the Tax Code and other legal acts on taxes;
15.1.9. to appeal administratively and(or) in court in accordance with established procedure the decisions (omission) of tax authorities and their officials;
15.1.10. to require the provision of commercial (tax) confidentiality in accordance with established procedure;
15.1.11. to require in accordance with established procedure the compensation for all losses caused by illegal acts (decisions) of tax authorities or unlawful actions of their officials;
15.1.12. to review the acts and other materials of tax inspections, to express to tax authorities and their officials own opinion on calculation and payment of taxes, as well as on the acts of tax inspections conducted;
15.1.13. to request tax authorities to conduct new check by chronometer method in connection with changes to production volume or sales turnover upon last check, conducted by chronometer method, in compliance with the terms stipulated in the Article 50-1.2 of this Code.
15.1.14. to order the defined model of cash register for registration in established order in tax authorities;
15.1.15. perform cash payment of taxpayer engaged in activities stipulated under Article 16.1.8 of this Code via cash registers.
15.1.15-1. apply to the tax authorities with an application in the form determined by the relevant executive authority to enter into an "Tax Partnership Agreement" in order to minimize tax risks.
15.1.16. to take advantage of other rights established by this Code and legislation;
15.2. Rights and legal interests of taxpayers are guaranteed by legislative regulations.
The procedure on protection of rights and interests of the taxpayer shall be determined by this Code and other legislation.
The rights and legal interests of taxpayer shall be provided by the authority of tax bodies and their officials.
The failure to execute or insufficient execution of duties on protection of rights and legal interests of the taxpayer shall involve the responsibility established by the legislation.
15.3. the taxpayer can participate in tax relations directly or through his authorized representative, unless otherwise stipulated by this Code.