No. A-181 are approved by the Order of the Main state tax authorities of the Azerbaijan Republic of October 15, 1999

Methodical instructions for recovery by enforcement of tax debts

1. General provisions

These methodical instructions are prepared and approved on the basis of the Law of the Azerbaijan Republic "About the State Tax Service".

Methodical instructions are developed taking into account requirements of the Law of the Azerbaijan Republic "About insolvency and bankruptcy", the Civil code of the Azerbaijan Republic, the Code of civil procedure of the Azerbaijan Republic and other legal acts of the Azerbaijan Republic.

In methodical instructions it is taken into account:

- registration and attraction to tax payment of the taxpayers performing activities without registration in tax authorities;

- receipt of the accounting reports and balances, tax reports, calculations, declarations, other documents necessary for calculation of taxes and other obligatory payments (further - "tax reports"), from the taxpayers who did not provide them to the state tax authorities;

- recovery by enforcement from taxpayers of the tax debts, to other obligatory payments and penalty fee (further - "tax debts"), and also financial sanctions;

- organization of collection of tax debts judicially;

- taking measures to determination of the location of taxpayers;

- accountability of employees of the tax authorities which are engaged in recovery by enforcement of tax debts.

These Methodical instructions extend to the legal entities who are taxpayers irrespective of pattern of ownership and legal form and physical persons.

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