of March 27, 2003 No. 13/03-25/291-488
To the minister of taxes Nakhchivan ARE,
to heads of Department on work with large taxpayers under the Ministry of taxes,
Department of taxes of the city of Baku, territorial administrations of taxes
About procedure for submission of declarations by the taxpayer on the VAT
Due to the requests which arrived from places the Ministry of taxes reports:
According to Article 5 of "Methodical instructions about rules of conducting cameral verification of the declarations" approved by the order on the Ministry of taxes of December 9, 2002 No. A-204, if in case of preliminary verification of the declaration lack of representation of documents which shall be attached to it will be revealed, the letter "About discrepancies in the provided declaration" shall be sent to the taxpayer, and he shall be invited in Department of servicing of taxpayers for elimination of these discrepancies, in case of absence of the taxpayer in tax authority in the required time or non-presentations it the requested documents shall calculate in time the corresponding taxes with their entering into front card of the taxpayer.
Documents which shall be attached to the declaration are implied as documents which according to the existing regulations are subject to representation of taxpayers in tax authority together with the tax declaration.
The order on the Ministry of taxes of February 19, 2003 No. A-38 about approval of form of the Declaration on the value added tax provides submission by the taxpayer to tax authority together with the declaration on the VAT as well "The information about the tax invoices and other documents replacing them received for the purchased goods (works, services)", reflecting in itself and data on the amounts paid during month under report, fully or partially via bank transfer on everyone tax to schetufaktura.
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