RESOLUTION OF THE CABINET OF MINISTERS OF THE AZERBAIJAN REPUBLIC

of July 27, 2007 No. 120

About approval of the Procedure for departure of tax statements in electronic form

For the purpose of ensuring execution of Item 1.3 of the Presidential decree of the Azerbaijan Republic of June 29, 2007 "About application of the Law of the Azerbaijan Republic of June 16, 2007 No. 392-IIIGD "About modification and amendments in the Tax code of the Azerbaijan Republic" the Cabinet of Ministers of the Azerbaijan Republic decides No. 604:

1. Approve "Procedure for departure of tax statements in electronic form" it (is applied).

2. This resolution becomes effective from the date of signing.

Approved by the Resolution of the Cabinet of Ministers of the Azerbaijan Republic of July 27, 2007, No. 120

Procedure for departure of tax statements in electronic form

1. General provisions

1.1. "The procedure for departure of tax statements in electronic form" is prepared according to the Tax code and other regulatory legal acts of the Azerbaijan Republic.

1.2. The purpose of this Procedure consists in achievement according to legal acts of the Azerbaijan Republic within the Electronic Government project of improvement of service quality, rendered by state bodies to citizens and the organizations, and reductions of their rendering in compliance with international standards by regulation of submission of tax declarations (reporting) by the taxpayer in electronic form, work on their acceptance by tax authorities and idea of it to the taxpayer of the electronic notice.

1.3. This Procedure uses the following terms:

- the electronic declaration (reporting) - the document in which information is provided in electronic and digital form;

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