ORDER OF THE MINISTRY OF TAXES OF THE AZERBAIJAN REPUBLIC

of August 18, 2002 No. A-191

About check and reflection in the inspection statement during exit tax audit of correctness of taxes with not expired term of submission of declarations

The analysis of the exit tax audits which are carried out by tax authorities at taxpayers showed that in some cases during such checks forced repetitions were allowed. So, in view of neistechennost during the period of term of submission to tax authority of declarations provided for check on the income taxes (income), property and levied at source of payments, and also the report on deduction of the state fee such taxes and duties by checks were not covered. During them only the VAT, other taxes were checked (excise, trade, etc.) and one-time duty on which the term of submission of declarations (report) expired. As a result of it in case of the subsequent checks for check of the income taxes (income), property and payments levied at source, and also state fee checking was forced to lift again documents for the period checked to it. And it led to repetitions in checks. In pursuance of the tasks following from the Presidential decree of the Azerbaijan Republic "About the prevention of the invasions interfering development of entrepreneurship" of September 28, 2002 and the related order on the Ministry of taxes of October 3, 2002 No. A-155 I order:

1. Appoint exit tax audits, except as specified liquidations (the activities termination) of taxpayers, their merges to other persons and other stipulated by the legislation cases, with scope of the periods of their activities respectively till January 1, on April 1, on July 1 and on October 1 taking into account terms of submission of declarations (reports) represented quarterly.

2. In case of neistechennost during the exit tax audits which are carried out by tax authorities during the period intended for check of term of submission to tax authority of the declaration on the income tax (income) to provide reflection in the drawn-up statements of checks with the established check of actual amount of profit (income) or loss according to the approved declaration form, with indication of accounting method and income types and expenses on the period covered by check.

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