of October 1, 2001 No. A-159
About approval of Rules of creation and functioning of stationary tax Items
According to Item 11.23 of the Provision "About the Ministry of Taxes of the Azerbaijan Republic" approved by the Presidential decree of the Azerbaijan Republic of March 29, 2001 No. 454, creation of stationary Items in the places requiring systematic control is provided. With respect thereto and for the purpose of enhancement of tax control behind activities of fairs, the markets, the large shopping and other facilities requiring systematic control and activities of the legal entities and physical persons which are in the territories of such objects, I order:
1. Approve "Rules of creation and functioning of stationary tax Items" (are applied).
2. Charge to the Ministry of taxes Nakhchivan ARE, to Head department of taxes on the city of Baku, territorial Tax Administrations, managements (departments) of taxes of the cities and areas: - provide creation of stationary tax Items in the places requiring systematic tax control (fair, large shopping facilities, the markets, etc.); - perform necessary actions for normal activities of stationary tax Items and their workers; - exercise strict control of activities of workers of stationary tax Items.
3. To impose control of execution of this Order on Management of operating control (S. Gashimov).
4. Charge to the Secretariat of the Ministry of taxes to bring (E. Gadzhiyev) copies of the order to all structural divisions of the Ministry.
Minister F. MAMEDOV
The Order of the Ministry of taxes of the Azerbaijan Republic of October 1, 2001 No. A-159 are approved
1. Creation of stationary tax Items and providing them with workers is drawn up by the order of tax authority on otnesennost.
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