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To the attention of the taxpayers!

We want to say that respective articles have been added to the Tax Code in order to make “Tax partnership contract” between tax body and taxpayers and by the decision number 190 of the Cabinet of Ministers on 19.07.2013 “The form of the tax partnership contract" and "Rules on making tax partnership contract" was confirmed. “Tax partnership contract”, based on transparency and mutual understanding, is an intended contract made voluntarily in order to minimize tax risks.

The aims of the contract are the following:

-  to stimulate the improvement of entrepreneurship by eliminating unnecessary interventions to it;

-  to provide joint activity based on corporation, mutual reliance and transparent relations;

- to involve business entities to the activity of the tax authorities implementing modern management tools;

- to cooperate for increasing the level of volunteer compliance to taxes;

- to create fair, flexible, effective and efficient tax control;

- to minimize tax risks.

While making the contract taxpayers executing the tax obligations appeared during the tax year completely and in time and implementing purchase and sale transactions in cashless form are preferable.

For making a contract a taxpayer should apply to a tax authority with “Application form for signing a tax partnership contract” confirmed by an order of the Ministry of Taxes on 02.07.2013; submitted appeal is addressed during 15 days, a decision is made on making a contract and written information is given to the taxpayer. 

Making a contract is rejected by a tax authority giving written information when a taxpayer has tax obligations to the state budget, when it is revealed that a taxpayer hided (decreased) hisher income or the object of taxation.

The contract is directed to share the challenge of the state tax authorities with business society for the payment of the taxes fairly and completely and building the relations within mutual corporation and responsibility terms.

During the validity period of the contract, the tax authority will inform a taxpayer operatively on changed made in tax administration and tax legislation by the tax authority and will help himher properly in compliance of the tax obligations.

We invite you to make a tax partnership contract.

 For additional information, you can apply to the tax authority you are registered in or to the Call Center (195-1) under the Ministry of Taxes.

The Ministry of Taxes






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Azərbaycan Respublikası Vergilər Nazirliyi
2002 - 2017

* Diqqət! Elektron müraciətlərinizi (təklif, ərizə, şikayət) səhifəmizin "Onlayn müraciətlər" bölməsi vasitəsilə təqdim etməyiniz xahiş olunur.