RESOLUTION OF THE CABINET OF MINISTERS OF THE AZERBAIJAN REPUBLIC

of June 12, 2003 No. 82

About approval of Rules of carrying out inventory count by tax authority during exit tax audit

For the purpose of ensuring execution of the fourth paragraph of Item 1 of the Presidential decree of the Azerbaijan Republic "About introduction of the Law of the Azerbaijan Republic "About modification and amendments in the Tax code of the Azerbaijan Republic" of December 26, 2001 the No. 620 Cabinet of Ministers of the Azerbaijan Republic decides:

1. Approve "Rules of carrying out inventory count by tax authority during exit tax audit" (are applied).

1-1. Changes can be made to this Resolution according to Item 2.6-1 "About approval of "Regulations on procedure for preparation and adoption of regulatory legal acts of executive bodies" of August 24, 2002 No. 772.

2. This resolution becomes effective from the date of signing.

Approved by the Resolution of the Cabinet of Ministers of the Azerbaijan Republic of June 12, 2003 No. 82

Rules of carrying out inventory count by tax authority during exit tax audit

1. General provisions

1.1. This document determines rules of carrying out during exit tax audit of inventory count of the property which is in property or use of the taxpayer (except for living spaces, the organizations financed from the budget, and municipalities).

1.2. The property of the taxpayer according to the Tax code of the Azerbaijan Republic is implied as any personal property and the real estate, including intangible assets and money.

1.3. During exit tax audit inventory count is carried out under the motivated resolution of the State Tax Administration under the Ministry of Economics of the Azerbaijan Republic in the following cases:

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