LETTER OF THE MINISTRY OF TAXES OF THE AZERBAIJAN REPUBLIC

of May 23, 2001 No. 08/01-25/949-2273

About obligation of exposure by the refueling Items which are payers of the VAT, tax invoices by provision of fuel products

In the Ministry of taxes the numerous addresses connected with not exposure by refueling Items being taxpayers on value added, tax invoices by provision of fuel products arrived.

As appears from addresses, the refueling Items which are payers of the VAT do not expose to the buyers who are also payers of the VAT upon their purchase of fuel products of tax invoices in spite of the fact that it is required, and as a result of it the last, buying fuel products, cannot compensate the paid (paid) VAT amounts.

According to article 176.3 of the Tax Code of the Azerbaijan Republic the taxpayer shall expose to the buyer of goods, work, service (customer) the tax invoice no later than 5 days after delivery of goods, performance of work, rendering service.

According to article 176.4 of the Tax Code by delivery of goods or rendering services to the buyers who are not payers of the VAT instead of the tax invoice the receipt or the check can be issued.

According to the provisions of the Tax code stated above tax invoices shall be exposed in all when it is required, cases.

At the same time according to article 244.3.2 of the Code about administrative offenses for not drawing of the invoice on the value added tax or its wrong exposure which entailed understating of the amount of this tax or overestimate of the test amount is imposed penalty on physical persons in the amount of twenty to twenty five, on officials - from forty to sixty, on legal entities - from hundred to hundred fifty minimum wages.

Taking into account the above you are entrusted to provide acceptance of the following measures:

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