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RESOLUTION OF THE CABINET OF MINISTERS OF THE AZERBAIJAN REPUBLIC

of December 21, 2015 No. 394

About modification of the "Rules of carrying out inventory count by tax authorities in case of conducting mobile tax audits" approved by the resolution of the Cabinet of Ministers of the Azerbaijan Republic of June 12, 2003 No. 82

For the purpose of ensuring accomplishment of Item 1.3 of the Presidential decree of the Azerbaijan Republic of December 29, 2012 "About application of the Law of the Azerbaijan Republic of December 21, 2012 No. 509-IVQD "About introduction of amendments to the Tax Code of the Azerbaijan Republic" the Cabinet of Ministers decides No. 802:

82, to make the following changes to Item 1.3 of "Rules of carrying out inventory count by tax authorities in case of conducting mobile tax audit", No. approved by the resolution of the Cabinet of Ministers of the Azerbaijan Republic of June 12, 2003:

1. Remove the word "last" from the second paragraph.

2. In the fourth paragraph the point of stop is replaced with semicolon, and the fifth paragraph is added as follows:

"When the taxpayer is checked for correctness of calculation and tax discharge on property".

Prime Minister of the Azerbaijan Republic

Artur Rasi-Zade

 

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