ORDER OF THE MINISTRY OF TAXES OF THE AZERBAIJAN REPUBLIC

of July 3, 2001 No. A-103

About approval of Methodical instructions for application of the provisions connected with taxes "Rules of write-off and settlement of debts of the privatized state companies, the business entities liquidated as a result of the agrarian reforms and which are in the occupied areas before the government budget, off-budget state funds, the state companies for consumption of products of works and services with state regulated prices (rates) and unsettled debts of such companies before banks which controlling stocks are owned by the state", approved by the Presidential decree of the Azerbaijan Republic of June 11, 2001

In pursuance of the Law of the Azerbaijan Republic "About debts of the privatized state companies, the business entities liquidated as a result of the agrarian reforms and which are in the occupied areas" of the October 24, 2000 and Rules approved by the Presidential decree of the Azerbaijan Republic of June 11, 2001 in connection with application of the called Law, I order:

1. Approve according to appendix Methodical instructions for application of the provisions connected with taxes "Rules of write-off and settlement of debts of the privatized state companies, the business entities liquidated as a result of the agrarian reforms and which are in the occupied areas before the government budget, off-budget state funds, the state companies for consumption of products of works and services with state regulated prices (rates) and unsettled debts of such companies before banks which controlling stocks are owned by the state", approved by the Presidential decree of the Azerbaijan Republic of June 11, 2001.

2. Determine what powers of the Ministry of taxes of the questions raised in Methodical instructions exercises Control of the organization of work on recovery by enforcement of tax debts.

3. Charge to chiefs of head departments, managements, departments of the Ministry of taxes, to provide to heads of tax authorities on places timely and correct execution of the questions following from the Methodical instructions approved by this order.

4. Charge to the Secretariat of the Ministry of taxes to bring (E. Gadzhiyev) copies of the order to structural divisions of the Ministry.

5. I reserve control of execution of the order.

No. A-103 are approved by the Order on the Ministry of taxes of the Azerbaijan Republic of July 3, 2001

Methodical instructions for application of the provisions connected with taxes "Rules of write-off and settlement of debts of the privatized state companies, the business entities liquidated as a result of the agrarian reforms and which are in the occupied areas before the government budget, off-budget state funds, the state companies for consumption of products of works and services with state regulated prices (rates) and unsettled debts of such companies before banks which controlling stocks are owned by the state", approved by the Presidential decree of the Azerbaijan Republic of June 11, 2001

I. Debt write-off, formed at the state companies before the government budget

1. According to Item 2.2 Governed the Ministry of Economic Development of the Azerbaijan Republic for the purpose of debt write-off, formed before the government budget, represents to the Ministry of taxes of the Azerbaijan Republic the List incomplete privatization of the companies on which privatization the decision within "The state program of privatization of state-owned property in the Azerbaijan Republic for 1995-1998", within one month with indication of date of opening of such companies to privatization and the List of the state companies on which privatization the decision according to "the II State program of privatization of state-owned property in the Azerbaijan Republic", in 10-day time after decision making about their privatizations and sformirovaniye according to the legislation for the purpose of privatization of the companies of their starting (selling) price or the authorized capital is made was made.

2. According to Item 3.1 of the Rules for debt write-off formed before the government budget, the Ministry of taxes together with the specified companies draws up Reconciliation statements about the amount of the written-off debts. For creation of Reconciliation statements such companies in writing address to the Ministry of taxes. In the address the data necessary for creation of the Reconciliation statement, including full name of the taxpayer, its INN, the name of tax authority in which he stays on the registry, date and number of the decision (order) on opening to privatization, the amount of subjects to debt write-off on types of tax and the financial sanction are specified.

3. It is necessary to consider that the debts (including the amount of principal debt, percent and financial sanctions for these debts which are available on the date of execution of the decision on their write-off) formed before the government budget are written off (except for credit debts, provided on guarantee of the Cabinet of Ministers of the Azerbaijan Republic) for date of opening to privatization - for the companies privatized within "The state program of privatization of state-owned property in the Azerbaijan Republic for 1995-1998" and for October 1, 2000 - for the companies privatized according to the II State program. The law of the Azerbaijan Republic "About debts of the privatized state companies, the business entities liquidated as a result of the agrarian reforms and which are in the occupied areas" of October 24, 2000 was published in the Azerbaijan newspaper on December 5, 2000 and became effective from the same date. With respect thereto the amounts paid to the government budget incomplete by privatization by the companies on which privatization the decision within "The state program of privatization of state-owned property in the Azerbaijan Republic for 1995-1998" was made from date of their opening to privatization till December 5, 2000 belong on tax payment, the financial sanctions counted for the same period, the percent added on these taxes, and applied. If the amounts paid to the government budget for the specified period above the amounts of the taxes counted for the same period, the percent added on these taxes, and the applied financial sanctions, then amount of debt, the opening which is available for the company for date to privatization, is written off in the amount of, remained after its decrease on difference amount. In case of debt write-off, formed for October 1, 2000 at the state companies on which privatization the decision according to "the II State program of privatization of state-owned property in the Azerbaijan Republic" is made, in the same procedure the amounts paid to the government budget from October 1, 2000 till December 5, 2000 are considered.

4. After submission by the Ministry of Economic Development of the Azerbaijan Republic of the List of the privatized companies and receipt from such companies of written appeals to the Ministry of taxes for specifying of the last management (departments) of taxes of the area (city) in which data of the company stay on the registry together with the companies in 5-day time draw up Reconciliation statements about the amounts of the debts formed before the government budget in 4 copies in the forms given in Appendices No. No. 1 and 2 to these Methodical instructions depending on the State program according to which the company is privatized. In the Reconciliation statements which are drawn up together with the companies privatized within "The state program of privatization of state-owned property in the Azerbaijan Republic for 1995-1998" the name, INN of the company, date and number of the decision on its opening to privatization, the amount of the debts formed before the government budget for this date, the amounts of the taxes counted from date of opening of the company to privatization till December 5, 2000, the percent added on these taxes, and the applied financial sanctions, the amounts paid to the government budget and also the amount of debts for which write-off the decision shall be published are specified. For the companies privatized according to "the II State program of privatization of state-owned property in the Azerbaijan Republic", the specified Reconciliation statement is drawn up in similar procedure. However in it the counted and paid amounts are specified from October 1, 2000 till December 5, 2000. The reconciliation statement is signed with sealing by the head of department (department) of taxes of the area (city) and the head of the privatized company and no later than 2 working days it is submitted in the Ministry of taxes. Responsibility for reliability and timeliness of submission to the Ministry of taxes of the figures specified in the Reconciliation statement is born by the head of department (department) of taxes of the area (city). It is necessary to consider that line of the Reconciliation statement "The head of department of the Ministry of taxes of the Azerbaijan Republic ________________________________ (the signature, surname, name, middle name)", the "Amount of Principal Debts (Tax and the Financial Sanction) for Which Write-off the Decision Shall Be Published" column, the line "We Consider Expedient the Edition of the Decision for Write-off of the Amount of Debt Specified in This Act in ______________________________ One Thousand Manats" are filled in the Ministry of taxes.

5. The ministry of taxes checks correctness of the Reconciliation statement provided to it; the amount of debts to the government budget for which write-off the Decision shall be published is specified in the corresponding column of the Reconciliation statement in figure, and in the line "We Consider Expedient the Edition of the Decision on Write-off of the Amount of Debt Specified in This Act in _______________________________ One Thousand Manats" - figure and copy-book. At the same time the Reconciliation statement is signed by the chief of the relevant management of the Ministry in the place allocated for it and affirms seal of the Ministry. Based on the specified Reconciliation statement on behalf of the Ministry of taxes the Decision on write-off of the amount of debts to the government budget is published. In the Decision are dated also number and full name, INN of the company, date of its opening to privatization (in appropriate cases for October 1, 2000) and the amount of debts on types of tax and the financial sanction are specified the same date, and also the fact that the percent on principal debts which are available on the date of execution of the decision on their write-off are subject to write-off. The copy of the Decision and the Reconciliation statement attached to it go for data to the Ministries of Finance and Economic Development, and for execution - on corresponding pre6dpriyatiya and in management (department) of taxes of the area (city) in which the company stays on the registry.

6. Management (department) of taxes of the area (city) no later than 5 working days from the date of receipt of the Decision on debt write-off performs write-off of the amount of principal debt specified in the Decision and percent on these debts which are available for completion date of the decision on their write-off.

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