No. A-42 are approved by the Order of the Ministry of taxes of the Azerbaijan Republic of February 24, 2003

Requirements to destination exit tax audit

1. The next and extraordinary exit tax audit is appointed based on the resolution of tax authority.

2. Exit tax audit can cover on the income taxes, on the income, on property and on the earth activities of the taxpayer no more than in 3 last calendar years, on other taxes - its activities no more than for the last 3 years, including year of conducting this check.

3. It is forbidden to carry out exit tax audit on taxes which the taxpayer paid or shall pay for the tax period checked by tax authority, except as specified, connected with liquidation of the taxpayer - the legal entity or with the termination of business activity of the taxpayer - the physical person performing business activity without formation of legal entity, and extraordinary tax audit. In such cases recheck of the checked period is carried out under the motivated resolution of the head (deputy manager) of tax authority, with the consent of higher tax authority with the reference in the resolution to the circumstances which were the basis for purpose of check.

4. The next exit inspection is carried out no more once a year and more than 1 month cannot proceed. According to the procedure of exception the term of conducting exit tax audit according to the resolution of higher tax authority can be prolonged up to 3 months. The exception can be made only in cases when completion of exit tax audit is impossible. For conducting the next exit tax audit the tax authority no later than 15 days before tax audit sends to the taxpayer the written notice.

5. The next exit tax audit can be appointed with its motivation in the following cases:

5.1. with the discrepancies attracting evasion from tax between official data of customs authorities and other sources and the data containing in the reports submitted by the taxpayer;

5.2. in the presence in accounting reports, declarations, calculations for tax or other documents submitted to the tax authorities attracting evasion from tax of discrepancies and impossibility of clearing of these discrepancies without conducting exit tax audit;

5.3. according to data, materials of other tax and state bodies;

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