Normative documents:
Tax Code of the Republic of Azerbaijan, "Rules for tax registration, re-registration and deregistration of individuals", "Rules for cancellation of state registration of commercial entities and registration of taxpayers in state tax authorities".
Application form:
Paper (of course or by mail) or electronic.
The form of the submitted application is determined by the Ministry of Taxes of the Republic of Azerbaijan.
Applications submitted to the tax authority may be submitted only by an individual, his authorized representative (a person authorized on the basis of a notarized power of attorney) or his successor (guardian or trustee).
- On paper, the application is submitted directly to the tax authority where it is registered (to the service structures of the tax authorities) or by mail.
- In electronic form, it can be sent to the tax authority through the website of the Internet Tax Administration (www.taxes.gov.az).
Deregistration cases:
According to Article 34.7.3 of the Tax Code, deregistration of an individual is possible in the following cases:
- In case of termination of the activity of an individual;
- When an individual is considered dead, missing or incapacitated by a court in accordance with the procedure established by law;
- When an individual dies.
Submitted documents:
- In case of termination of the activity of an individual - the form of "Application for deregistration of an individual" and the original of the certificate of registration of a taxpayer (in case of transfer from the tax authority);
- If an individual is considered dead, missing or incapacitated - the original court decision and the taxpayer's registration certificate (if handed over from the tax authority);
- In case of death of an individual - the original death certificate and taxpayer registration certificate (if handed over from the tax authority).
If the application is submitted in electronic form, the tax registration certificate of the individual must be submitted to the tax authority before the individual is removed from the tax registration.
If a business registration certificate of a natural person excluded from tax registration is lost, the natural person or his / her authorized representative shall notify the tax authority. In case an individual is considered dead, missing or incapacitated or dies, if the individual has no heir (guardian or trustee) and the individual's certificate of business registration is not found, the certificate shall be submitted to the tax authority for deregistration. not required.
Issues to be checked and informed when receiving the application:
The presence of the following cases (active accounting units) in the taxpayer registration database should be checked and reported as a result of the inspection:
- Submission of an application for cancellation of registration of an individual for VAT purposes;
- Submission of an application for deregistration of an economic entity (entity) by an individual;
- Submission of an application for deregistration of cash registers registered in an economic entity (entity) of an individual;
- Deregistration of POS-terminals registered at the place of location of the individual in the economic entity (object);
- Closing of active bank accounts of an individual;
- Payment of tax debt to the state budget of the individual on the date of application;
- Submission of undeclared declarations (reports) to the tax authority.
V Procedures performed by the taxpayer in connection with the application for deregistration:
In one of the cases specified in clauses 5.1.-5.7, the natural person must take necessary measures to eliminate such cases (submission of applications and documents related to the closure of active accounting units, undelivered declarations, payment of tax debt to the state budget).
Result:
Relevant procedures in the tax authority (closing of active bank accounts, deregistration of the taxpayer's cash register, economic entity (object), payment of the taxpayer's tax debt to the state budget, submission of undelivered declarations, final mobile after the completion of the tax audit, etc.) the individual is removed from the tax register and a letter is sent to him.
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