Unofficial transfer

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

Methodical instructions for elimination of the ambiguities found in tax declarations

General provisions

These Methodical instructions provide appearance of taxpayers in Department of servicing of taxpayers in case of detection of ambiguities in tax declarations and elimination with their participation of ambiguities in the declarations or the reasons preventing complete processing of declarations.

Article 1. Appearance of taxpayers in Department of servicing of taxpayers

If the taxpayer has questions concerning the Notification sent him concerning introduction of corrections by result of cameral tax audit, the Department of servicing of taxpayers clears up these questions.

Besides in case of detection during cameral tax audit of one of stated below cases to the taxpayer the letter on appearance goes to Department of servicing of taxpayers for elimination of these gaps:

1. declaration nepodpisannost taxpayer;

2. absence on the declaration of seal of the taxpayer;

3. lack of representation of the copy of audit opinion in case the taxpayer is subject to check from the auditor, and in the absence of such conclusion - the copy of the signed agreement on carrying out audit;

4. lack of representation of documents which shall be attached to the declaration (the information about the invoice on the VAT, the copy of documents on payment of cost of the purchased goods, etc.).

For elimination of ambiguity in the declaration the taxpayer in the time specified in the letter is in Department of servicing of taxpayers.

Article 2. Withdrawal of the declaration from the file of expectation

If during cameral tax audit in declarations ambiguities are found, these declarations are stored in Department of servicing of taxpayers in the file of expectation. The inspector of Department of servicing of taxpayers withdraws the declaration of the taxpayer from the file of expectation.

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