No. A-204 are approved by the Order of the Ministry of taxes of the Azerbaijan Republic of December 9, 2002

Methodical instructions about rules of carrying out Kommersant of cameral verification of declarations

These Methodical instructions are prepared according to provisions of the Tax code of the Azerbaijan Republic.

The purpose of these Methodical instructions consists in determination of actions of staff of bodies of Tax Service in case of verification of tax declarations.

General provisions

1. Cameral tax audit is form of the tax audit performed by tax authorities.

Cameral tax audit is carried out by tax authority without departure on places, based on the tax reports which are available in tax authority, submitted by the taxpayer and also reflecting in themselves calculation and tax payment of other documents on activities of the taxpayer which are available in tax authority (article 37.1 of the Tax Code).

2. Cameral tax audit is carried out in 30-day time from the date of submission by the taxpayer to tax authority of the documents which are the basis for calculation and tax payment (article 37.2 of the Tax Code).

3. For conducting cameral tax audit the tax authority can request from the additional data or explanations concerning the provided declaration (article 37.3 of the Tax Code) the taxpayer.

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