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of September 3, 2024 No. 381
About approval "Procedure for determination of capability of the taxpayer to repay tax debt"
Being guided by the paragraph the eighth article 119 of the Constitution of the Azerbaijan Republic, for the purpose of ensuring execution of subitem 2.2.4 of the Presidential decree of the Azerbaijan Republic of December 28, 2023 No. 2439 "About application of the Law of the Azerbaijan Republic of December 5, 2023 No. 1033-VIQD "About modification of the Tax code of the Azerbaijan Republic" and settlement of number of the questions following from this", the Cabinet of Ministers of the Azerbaijan Republic DECIDES:
Approve "Procedure for determination of capability of the taxpayer to repay tax debt" it (is applied).
Prime Minister of the Azerbaijan Republic
Ali Asadov
Approved by the Resolution of the Cabinet of Ministers of the Azerbaijan Republic of September 3, 2024, No. 381
1.1. This Procedure is developed based on the second offer of article 85.6.2 of the Tax Code of the Azerbaijan Republic (further - the Tax code) and regulates the questions connected with determination of capability of the taxpayer who addressed for prolongation of completion date of the tax liability to repay tax debt.
1.2. The concepts used in this Procedure have the values provided by the Tax code and other regulatory legal acts.
2.1. The average monthly income and expenses of the taxpayer are determined by tax authority in the following procedure:
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