of January 13, 2001 No. 13
About approval of Rules of carrying out observation by time method
For the purpose of ensuring execution of the Presidential decree of the Azerbaijan Republic "About application of the Law of the Azerbaijan Republic "About approval, entry into force of the Tax code of the Azerbaijan Republic and the questions of legal regulation connected with it" and the Tax code of the Azerbaijan Republic approved by this Law" of August 30, 2000 the No. 393 Cabinet of Ministers of the Azerbaijan Republic decides:
1. Approve "Rules of carrying out observation by time method" (are applied).
2. This resolution becomes effective since January 1, 2001.
Prime Minister of the Azerbaijan Republic
A. Rasi-Zade
Approved by the Resolution of the Cabinet of Ministers of the Azerbaijan Republic of January 13, 2001 No. 13
1.1. These rules according to the Tax code of the Azerbaijan Republic determine rules of carrying out observation by Tax authorities by time method according to the procedure, established by the legislation, in the production, storage, trade and other facilities (further - objects) used by taxpayers for income acquisition or connected with content of taxable objects.
1.2. The purpose of carrying out observation is determinations production volume and realizable turnover of goods (works, services) on objects of the taxpayer.
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The document ceased to be valid according to the Resolution of the Cabinet of Ministers of the Azerbaijan Republic of June 12, 2013 No. 136