| Content of the service | This service covers the tax registration of an individual. |
| Forms of service implementation | Email notification. Notification through the postal service. Telephone notification. Informing through the website. |
| Place of rendering the service | Taxpayer service centers taking into account the territorial principle (except for service centers located in Baku and administrative territorial units where ASAN service centers are located), Declaration verification and registration units of STS structural units of Nakhchivan Autonomous Republic, Taxpayer service of Shusha and Zangilan TTD and accounting departments, ASAN service centers |
| Required for the service | • "Application for registration of an individual" • Copy of identity document (for citizens of the Republic of Azerbaijan - identity card, for foreigners and stateless persons - temporary or permanent residence permit issued by the State Migration Service of the Republic of Azerbaijan, refugee card); • When the application is submitted by an authorized representative, a notarized power of attorney and a copy of the identity document • For persons under 18 years of age (no TIN is issued to persons under 16 years of age), the applicant's identity card, the decision of the guardianship authority with the consent of the parents, adoptive parents or guardian, and in the absence of such consent, the court decision • "Information on the application of the special tax regime" (if operating under the special tax regime) • Copy of the document confirming the right of ownership to the land and "Plan and size of the land plot" (in relation to land owners) • A copy of the certificate of registration issued to the head of the municipality and his family members (in relation to the head of the family farm) |
| Administrative procedures for the implementation of the service | To use the service, service users can apply to the State Tax Service under the Ministry of Economy of the Republic of Azerbaijan with a paper application. After receiving the appeals, they are registered and sent to the relevant structural unit for execution. Relevant investigation is underway in the structural unit. If there are deficiencies in the submitted documents that are grounds for refusal, the application is refused and the user is informed about their elimination. If no cases of refusal to register are detected, including re-application after elimination of deficiencies, the registration data of the individual is entered into the register of taxpayers, he is given a 10-digit taxpayer identification number (TIN) and Control Book. The user can submit the application electronically through the "Online Clerical and e-VHF" section of the Internet Tax Administration portal of the State Tax Service under the Ministry of Economy of the Republic of Azerbaijan (e-taxes.gov.az). In this case, from the moment the information contained in the application is entered into the system and signed using a strengthened electronic signature, the individual is registered for tax and given a 10-digit taxpayer identification number (TIN) and the relevant certificate is sent in real time to a separate e-mail address. In order to obtain a business registration certificate and control book on paper, the taxpayer or his / her authorized representative must apply to the relevant local tax authority of the State Tax Service under the Ministry of Economy of the Republic of Azerbaijan and sign a special book.After receiving the appeals, they are registered and sent to the relevant structural unit for execution. Relevant investigation is underway in the structural unit. If there are deficiencies in the submitted documents that are grounds for refusal, the application is refused and the user is informed about their elimination. If no cases of refusal to register are detected, including re-application after elimination of deficiencies, the registration data of the individual is entered into the register of taxpayers, he is given a 10-digit taxpayer identification number (TIN) and Control Book. |
| Website | https://www.e-gov.az https://www.e-taxes.gov.az |
| Video instructions | https://youtu.be/mMfOxs7bArg |
| Content of the service | This service covers the deregistration of an individual who is a taxpayer. |
| Forms of service implementation | Electronic application and electronic submission of results. Application by postal service and presentation of the result on paper. Apply at the place of service and present the result on paper. |
| Place of rendering the service | Taxpayer service centers taking into account the territorial principle, Declaration verification and registration departments of STS structural divisions of Nakhchivan Autonomous Republic, Taxpayer service and registration organization of Shusha and Zangilan TTD sections |
| Documents required for the service | • "Application for deregistration of an individual" (court decision if an individual is considered dead, missing or incapacitated, death certificate in case of death of an individual) • Original of the tax certificate (if handed over by the tax authority) (if the tax certificate is lost - written information about it (in case of death, death, loss or incapacity of an individual - in case of no heir and if the tax certificate is not found) • In case of alienation of land owners - a document confirming the alienation of land ownership • In case of loss, liquidation or change of the head of the family farm - the relevant document issued by the municipality • Inheritance certificate, if necessary Submitted in addition (together with the application or after the application is submitted): • Original "Application for cancellation of taxpayer's registration for VAT purposes" (if registered for VAT) and "Value-added taxpayer's registration notice" (if taken from the tax authority) - "Taxpayer's branch, representative office or other business entity ( Certificate of closure of the facility "(if it is a business entity) • "Application for registration (deregistration) of cash register" (If there is a cash register) (with deregistration in case of POS-terminal • Information on closing the taxpayer's active bank accounts (except for bank accounts that will be used for settlements during the liquidation procedure) • Final declarations • Unpublished declarations (if any) |
| Administrative procedures for the implementation of the service | Deregistration of an individual is possible in the following cases: 1. In case of termination of the activity of an individual; 2. If an individual is considered dead, missing or incapacitated by a court in accordance with the procedure established by law; 3. When an individual dies. To use the service, the user can apply to the Internet Tax Administration Portal of the State Tax Service under the Ministry of Economy of the Republic of Azerbaijan (www.e-taxes.gov.az) in electronic form instead of providing the service with a paper application. Appeals are registered after receiving in accordance with the "Instruction on conducting clerical work in state executive bodies, departments, organizations and institutions" approved by the Decree of the President of the Republic of Azerbaijan No. 935 dated September 27, 2003 and sent to the relevant structural unit for execution. When applying for deregistration, the tax authority employee shall check whether there are the following cases of deregistration in the taxpayers' registration database on the date of application: 1. Whether the deregistered taxpayer is registered for VAT purposes; 2. Whether the taxpayer is in the tax registration of the economic entity (entity); 3. Whether the taxpayer's cash register is registered in the economic entity (entity); 4. Whether the POS-terminal is registered in the economic entity (entity) of the taxpayer; 5. Whether the taxpayer has active bank accounts; 6. Whether the taxpayer has a tax debt to the state budget; 7. Whether there are undeclared declarations (reports). In case of discovery of the above-mentioned cases, the person applying for deregistration of an individual (authorized representative of the individual, heir, etc.) shall be informed about the need to perform the following actions: 1. Submission of an application for cancellation of a taxpayer's registration for VAT purposes; 2. Submission of an application for deregistration of a business entity (entity) by a taxpayer; 3. Submission of an application on deregistration of the control cash register registered in the economic entity (entity) of the taxpayer; 4. Deregistration of POS-terminals registered at the place of location of the taxpayer in the economic entity (facility); 5. Closing of taxpayer's active bank accounts; 6. Payment of tax debt to the state budget of the taxpayer on the date of application; 7. Submission of undeclared declarations (reports) to the tax authority. An employee of the tax authority who receives the application for deregistration shall sign and submit to the applicant a notice "On the procedures to be followed before the taxpayer's tax registration is canceled." If the above-mentioned circumstances exist, the re-application shall be considered by the individual within 15 days after the elimination of those circumstances and the individual shall be removed from the tax registration. When an individual is deregistered, the TIN issued to him is archived as canceled in the taxpayers' registration database. |
| Website | https://www.e-gov.az https://www.e-taxes.gov.az |
| Content of the service | This service involves changing the credentials of an individual. |
| Forms of service implementation | Electronic application and electronic submission of results Application by postal service and presentation of the result on paper Apply on arrival at the place of service and present the result on paper |
| Place of rendering the service | Taxpayer service centers taking into account the territorial principle, Declaration verification and registration units of structural divisions of STD of Nakhchivan Autonomous Republic, Taxpayer service and registration units of Shusha and Zangilan RTD, during targeted service |
| Required for the service | • "Application for registration of an individual" • "Certificate of registration of an individual" (in case of change of surname, name and surrender from the tax authority) • Copy of identity document (for citizens of the Republic of Azerbaijan - ID card, for foreigners and stateless persons - temporary or permanent residence permit issued by the State Migration Service of the Republic of Azerbaijan, refugee card) (if the change is related to the identity document) • A copy of the document confirming the right of ownership of the land and the "Plan and size of the land plot" (when a new plot of land is added or changes are made to the registered land data) • Copies of ID cards of family members of land owners (if family members change) • Copies of certificates issued by the municipality to members of family farms |
| Administrative procedures for the implementation of the service | In the event of a change in the place of residence of the taxpayer, any changes in the information in the application form for registration must be submitted to the tax authority within 40 days from the date of such change. The user can apply to the State Tax Service under the Ministry of Economy of the Republic of Azerbaijan with an application for the use of the service. Appeals are registered after receiving in accordance with the "Instruction on conducting clerical work in state executive authorities, departments, organizations and institutions" approved by the Decree of the President of the Republic of Azerbaijan No. 935 dated September 27, 2003 and sent to the relevant structural unit for execution. Relevant investigation is underway in the structural unit. If there are deficiencies in the submitted documents that are grounds for refusal, the application is refused and the user is informed about their elimination. If the cases of refusal are not revealed, as well as when the cases of refusal are not revealed when the appeal is repeated after the elimination of shortcomings, the registration data of the individual shall be changed and he shall be informed about it. When the name and address of an individual changes, a Certificate is issued to him. Electronic applicants must have a password, password or a strengthened electronic signature issued by the State Tax Service under the Ministry of Economy of the Republic of Azerbaijan. Using them, when logging in, the user has the opportunity to fill out and confirm the proposed application form. From the moment the application information is entered into the system and confirmed by the user, it is registered in the system and is given a 16-digit registration number. The accuracy of the information entered into the system by the user on the application indicators is checked. If there are no grounds for refusal, the registration data of the individual is changed. As a result of the service, changes are made in the registration data of the individual specified in the application. If the application is entered into the system after working hours or on a non-working day, then its execution is carried out at the beginning of the first working day after that day. |
| Website | https://www.e-gov.az https://www.e-taxes.gov.az |
| Content of the service | This service covers the restoration of an individual's activity. |
| Forms of service implementation | Email notification. Notification through the postal service. Telephone notification. Informing through the website. |
| Place of rendering the service | Taking into account the territorial principle, taxpayers service centers, Declaration verification and registration units of structural divisions of STS of Nakhchivan Autonomous Republic, Taxpayer service and accounting units of Shusha and Zangilan TTD Internet Tax Administration (www.e-taxes.gov.az), Call Centre of STS (195-1) |
| Required for the service | • "Certificate on resumption of activity of the taxpayer, its branch, representative office or other economic entity (entity) and other taxable operations" |
| Administrative procedures for the implementation of the service | To use the service, service users may apply to the State Tax Service under the Ministry of Economy of the Republic of Azerbaijan with a certificate of resumption of entrepreneurial activity or other taxable transactions. Appeals are registered after receiving in accordance with the "Instruction on conducting clerical work in state executive authorities, departments, organizations and institutions" approved by the Decree of the President of the Republic of Azerbaijan No. 935 dated September 27, 2003 and sent to the relevant structural unit for execution. Relevant investigation is underway in the structural unit. If there are deficiencies in the submitted documents that are grounds for refusal, the application is refused and the user is informed about their elimination. If the cases of refusal are not revealed, as well as when the cases of refusal are not revealed when the appeal is repeated after the elimination of the shortcomings, the activity of the natural person shall be restored and he shall be informed about it. Users of the e-service must have a Password, key word or enhanced electronic signature issued by the State Tax Service under the Ministry of Economy of the Republic of Azerbaijan. Using them, when logging in, the user has the opportunity to fill out and confirm the proposed application form. From the moment the application information is entered into the system and confirmed by the user, it is registered in the system and is given a 16-digit registration number. The sent e-application falls into its "Sent" folder. From here, he can track the status of the application through the Transaction History. If there are no grounds for refusal, the activity of the individual shall be resumed and he shall be notified. If the application is entered into the system after working hours or on a non-working day, then its execution is carried out at the beginning of the first working day after that day. |
| Website | https://www.e-gov.az https://www.e-taxes.gov.az |
| Video instructions | https://youtu.be/kvniIYW5518 |
| Content of the service | This service covers the registration of the taxpayer at the location of the business entity (entity). |
| Forms of service implementation | Electronic application and electronic submission of results. Application by postal service and presentation of the result on paper. Apply at the place of service and present the result on paper. |
| Place of rendering the service | Taxpayer service centers at the location of the economic entity, Nakhchivan Autonomous Republic STS structural subdivisions of Declaration verification and registration units, during targeted service |
| Required for the service | • "Application for tax registration at the place of location of the taxpayer's branch, representative office or other economic entity (object)" • A copy of the document confirming the address of the business entity (copy of the document confirming the right of ownership, lease agreement or other document provided by law (for objects located (built) in the building, land or yard owned by the taxpayer, if If they do not have a separate technical passport or other document, the documents confirming the ownership of the building, land plot or yard are taken as a basis for registration. documents confirming the address may be taken as a basis for registration) (Except in cases where the rent paid to an individual is taxed at the source of payment) if the applicant is registered in the tax register at the address where the object is located) |
| Administrative procedures for the implementation of the service | The user can apply to the State Tax Service under the Ministry of Economy of the Republic of Azerbaijan with an application for the application. After acceptance in accordance with a, it is registered and sent to the relevant structural unit for execution. Relevant investigation is underway in the structural unit. If there are deficiencies in the submitted documents that are grounds for refusal, the application is refused and the user is informed about their elimination. If no cases of refusal to register are detected, as well as if no cases of refusal are found when re-applying after elimination of deficiencies, the taxpayer uç s business entity registration data shall be entered into the taxpayer register and given a 15-digit code and reference. Electronic applicants must have a password, password or a strengthened electronic signature issued by the State Tax Service under the Ministry of Economy of the Republic of Azerbaijan. Using them, when logging in, the user has the opportunity to fill out and confirm the proposed application form. From the moment the application information is entered into the system and confirmed by the user, it is registered in the system and is given a 16-digit registration number. The accuracy of the information entered into the system by the user on the application indicators is checked. If there are no grounds for refusal, an application for online registration of the taxpayer's business entity (entity) shall be accepted. As a result of the service, the taxpayer's economic entity (entity) is registered for tax purposes and a reference is sent to his / her e-mail address. If the application is entered into the system after working hours or on a non-working day, then its execution is carried out at the beginning of the first working day after that day. |
| Website | https://www.e-gov.az https://www.e-taxes.gov.az |
| Video instructions | https://youtu.be/hqhsb1pzN-g |
| Content of the service | This service covers the temporary suspension of the taxpayer's business entity. |
| Forms of service implementation | Electronic application and electronic submission of results. Application by postal service and presentation of the result on paper. Apply at the place of service and present the result on paper. |
| Place of rendering the service | Taxpayer service centers taking into account the territorial principle, Declaration verification and registration departments of STS structural units of Nakhchivan Autonomous Republic, Taxpayer service and registration departments of Shusha and Zangilan TTD, Internet Tax Administration (www.e-taxes.gov.az), Call Center of STS (195-1). |
| Required for the service | • "Certificate on termination of activity and other taxable operations of a taxpayer, its branch, representative office or other economic entity (entity)" |
| Administrative procedures for the implementation of the service | To use the service, service users may apply to the State Tax Service under the Ministry of Economy of the Republic of Azerbaijan with a certificate of temporary suspension of entrepreneurial activity or other taxable operations. The appeals were registered in accordance with the "Instruction on conducting clerical work in state bodies, state-owned and state-owned legal entities and budget organizations" approved by the Decree of the President of the Republic of Azerbaijan No. 935 dated September 27, 2003. is received and sent to the relevant structural unit for execution. Relevant investigation is underway in the structural unit. If there are deficiencies in the submitted documents that are grounds for refusal, the application is refused and the user is informed about their elimination. If the cases of refusal are not revealed, as well as if the cases of refusal are not revealed when re-applying after elimination of shortcomings, the activity of the taxpayer's economic entity shall be suspended for the period specified in the reference and he shall be informed about it. Users of the e-service must have a Password, key word or enhanced electronic signature issued by the State Tax Service under the Ministry of Economy of the Republic of Azerbaijan. Using them, when logging in, the user has the opportunity to fill out and confirm the proposed application form. From the moment the application information is entered into the system and confirmed by the user, it is registered in the system and is given a 16-digit registration number. The sent e-application falls into its "Sent" folder. From here, he can track the status of the application through the Transaction History. If there are no grounds for refusal, the taxpayer's economic entity (entity) shall be suspended and notified. If the application is entered into the system after working hours or on a non-working day, then its execution is carried out at the beginning of the first working day after that day. |
| Website | https://www.e-gov.az https://www.e-taxes.gov.az |
| Content of the service | This service covers the restoration of the activity of the economic entity (entity) of the taxpayer. |
| Forms of service implementation | Electronic application and electronic submission of results. Application by postal service and presentation of the result on paper. Apply at the place of service and present the result on paper. |
| Place of rendering the service | Taking into account the territorial principle, taxpayers service centers, structural subdivisions of STS of Nakhchivan Autonomous Republic Declaration verification and organization of accounting |
| Required for the service | • "Certificate on resumption of activity of the taxpayer, its branch, representative office or other economic entity (entity) and other taxable operations" |
| Administrative procedures for the implementation of the service | To use the service, service users may apply to the State Tax Service under the Ministry of Economy of the Republic of Azerbaijan with a certificate of resumption of entrepreneurial activity or other taxable transactions. The appeals were registered in accordance with the "Instruction on conducting clerical work in state bodies, state-owned and state-owned legal entities and budget organizations" approved by the Decree of the President of the Republic of Azerbaijan No. 935 dated September 27, 2003. is received and sent to the relevant structural unit for execution. Relevant investigation is underway in the structural unit. If the submitted documents contain deficiencies that are the basis for refusal, the application is refused and the user is informed about their elimination. If the cases of refusal are not revealed, as well as if the cases of refusal are not revealed when re-applying after elimination of shortcomings, the activity of the economic entity of the taxpayer shall be restored and he shall be informed about it. Users of the electronic service must have a Password, password or & nbsp; enhanced electronic signature issued by the State Tax Service under the Ministry of Economy of the Republic of Azerbaijan. Using them, when logging in, the user has the opportunity to fill out and confirm the application form & nbsp; Once the application information is entered into the system and confirmed by the user, it is registered in the system and is given a 16-digit registration number. The e-application sent is its & nbsp; It falls into the "Sent" folder. From here, he can track the status of the application through the Transaction History. If there are no grounds for refusal, the activity of the economic entity (entity) of the taxpayer shall be restored and he shall be notified accordingly. If the application is entered into the system after working hours or on a non-working day, then its execution is carried out at the beginning of the first working day after that day. |
| Website | https://www.e-gov.az https://www.e-taxes.gov.az |
| Content of the service | This service involves the registration of a cash register (NCA). |
| Forms of service implementation | Electronic application and electronic submission of results. Application by postal service and presentation of the result on paper. Apply at the place of service and present the result on paper. |
| Place of rendering the service | Taxpayer service centers at the location of the business entity, taking into account the territorial principle, units for checking declarations and registration of structural units of the STS of the Nakhchivan Autonomous Republic, during targeted service. |
| Required for the service | • "Application for registration (deregistration) of the cash register" • Act on installation of NCA of Service Maintenance Center (STXM) • A check showing the NCA's fiscal memory index • The act of the STSC on electronic remote transmission device or electronic control tape installed in the NCA (after changing the fiscal memory of the NKA in use and receiving a report of the new fiscal memory, as an example, a copy of the "Z" report on the turnover credited to the NKA in the amount of up to 10 kopecks was added) • The contract concluded between the taxpayer and STXM in PDF format (when the application on the basis of the contract is sent by STXM) Note: the dates of the documents can be no more than 2 working days before the date of submission of the application. |
| Administrative procedures for the implementation of the service | The user can apply for the service in person or through the postal service to the tax authorities at the place of operation. Appeals are registered after receiving in accordance with the "Instruction on conducting clerical work in state executive bodies, departments, organizations and institutions" approved by the Decree of the President of the Republic of Azerbaijan No. 935 dated September 27, 2003 and sent to the relevant structural unit for execution. Relevant investigation is underway in the structural unit. If there are deficiencies in the submitted documents that are grounds for refusal, the application is refused and the user is informed about their elimination. If no cases of refusal to register are detected, including if no cases of refusal are found when re-applying after elimination of deficiencies, the NCA shall be registered and a registration form shall be issued to the taxpayer. To use the e-service, users must have a Password, Password or Reinforced Electronic Signature issued by the State Tax Service under the Ministry of Economy of the Republic of Azerbaijan. Using them, when logging in, the user has the opportunity to fill out and confirm the proposed application form. The application for registration or deregistration of the NCA is processed through the "Online Clerical" section of the Internet Tax Administration portal. To do this, click the "New Application" button and in the window that opens • From the "To" list - the State Tax Service under the Ministry of Economy of the Republic of Azerbaijan • From the "Type of application" list - Application • From the list of "Document type" - select one of the applications for registration of NCA and deregistration of NCA and click "Accept". If the NCA registration application is selected, the operations are performed in the following sequence on the drop-down screen: • Object code is selected • The brand of NCA is selected • Enter the factory number • The first meter reading is entered • Registration date is entered • The date of the STXM act is entered • The type of electronic device is selected (if installed) • Enter the number of the electronic device (if installed) • Fiscal memory indicator is included • The date of the installation act is entered • STXM NCA installation act is attached in electronic form • NCA Fiscal Memory Check is attached electronically • STXM EMQ installation act is attached in electronic form (if installed) • The contract with STXM is attached in electronic form (if the application is submitted by STXM) Then comes the confirmation screen to check the entered information. When the user is sure that the information is correct, he presses the "Accept" button to confirm it. Otherwise, the "Cancel" button is executed to cancel. After approval, a notification on "NCA registration" is sent to the taxpayer's e-mail address. If the application is entered into the system after working hours or on a non-working day, then its execution is carried out at the beginning of the first working day after that day.. |
| Website | https://www.e-taxes.gov.az |
| Video instructions | https://youtu.be/tfC-Ix8Ty78 |
| Content of the service | This service covers the deregistration of taxpayers' cash registers (NCA) by the tax authorities. |
| Forms of service implementation | Electronic application and electronic submission of results. Application by postal service and presentation of the result on paper. Apply at the place of service and present the result on paper. |
| Place of rendering the service | Tax payers service centers taking into account the territorial principle, inspection of declarations of structural units of the STS of Nakhchivan Autonomous Republic and sections of accounting organization |
| Required for the service | • "Application for registration (deregistration) of cash register" • Act of Service Maintenance Center (STXM) on non-damage of the seal (with indication of fiscal memory) • An act confirming that the EMG or ENL is in working condition • A check with an indication of the fiscal memory of the NCA (if the NCA burns as a result of a fire, the taxpayer together with the application, the certificate of the fire protection department (unit) and STXM on the impossibility of removing the fiscal memory of the NCA, if the NCA is stolen or lost - together with the application, the certificate of the relevant police department (unit) shall be submitted to the tax authority) Note: the dates of the documents can be no more than 2 working days before the date of submission of the application. |
| Administrative procedures for the implementation of the service | The user can apply for the service in person or through the postal service to the tax authorities at the place of operation. The appeals were registered in accordance with the "Instruction on conducting clerical work in state bodies, state-owned and state-owned legal entities and budget organizations" approved by the Decree of the President of the Republic of Azerbaijan No. 935 dated September 27, 2003. is received and sent to the relevant structural unit for execution. Relevant investigation is underway in the structural unit. If the submitted documents contain deficiencies that are the basis for refusal, the application is refused and the user is informed about their elimination. If the cases of refusal are not revealed, as well as if the cases of refusal are not revealed when re-applying after elimination of the deficiencies, the cash register shall be deregistered and the taxpayer shall be notified. To use the e-service, users must have a Password, Key word or Reinforced Electronic Signature issued by the State Tax Service under the Ministry of Economy of the Republic of Azerbaijan. Using them, when logging in, the user has the opportunity to fill out and confirm the proposed application form. The application for registration or deregistration of the cash register is processed through the "Online Clerical" section of the Internet Tax Administration portal. To do this, click the "New Application" button and in the window that opens • From the "To" list - State Tax Service under the Ministry of Economy of the Republic of Azerbaijan • From the "Type of application" list - Application • From the "Document type" list - select one of the applications for registration of NCA and deregistration of NCA and click "Accept". If the application for registration of NCA is selected, the operations are performed in the following sequence on the screen that opens: • Object code is selected • The brand of NCA is selected • Enter the factory number • Enter the date of deregistration • STXM seal damage certificate is attached in electronic form • Fiscal memory check of NCA is attached in electronic form • STXM EMG act is attached in electronic form (if installed) Then comes the confirmation screen to check the entered data. When the user is sure that the information is correct, he presses the "Accept" button to confirm it. Otherwise, the "Cancel" button is executed to cancel. After confirmation, a notification on "Deregistration" of the NCA is sent to the e-mail address of the taxpayer. If the application is entered into the system after working hours or on a non-working day, then its execution is carried out at the beginning of the first working day after that day. |
| Website | https://www.e-taxes.gov.az |
| Content of the service | This service includes the change of registration data of the cash register (NCA). |
| Forms of service implementation | Application by postal service and presentation of the result on paper. Apply at the place of service and present the result on paper. |
| Place of rendering the service | Taking into account the territorial principle, taxpayer service centers, departments of inspection of declarations and accounting of structural units of Nakhchivan AR's STS |
| Required for the service | • Documents confirming the change - a copy of the document (electronic or paper). or • Application for registration (deregistration) of the cash register - the original document. |
| Administrative procedures for the implementation of the service | "Service users may apply to the State Tax Service under the Ministry of Economy of the Republic of Azerbaijan with an application drawn up on paper to use the service. After receiving the appeals, they are recorded and sent to the relevant structural unit for execution. In the Sturktur section, an appropriate investigation is carried out on the appeal. In case of detection of deficiencies which are grounds for refusal in the submitted documents, the application is rejected and the user is informed about their elimination. If the cases of refusal are not detected, as well as when the appeal is repeated after the elimination of the shortcomings, the registration data of cash register is changed. |
| Content of the service | Ensuring the issuance of a new "Control Book" on the basis of requests from service users in case of loss or unusability of the "Control Book" (at the time of initial registration / registration "Control Book" is submitted to the taxpayer together with tax accounting documents). |
| Forms of service implementation | Apply at the place of service and present the result on paper. |
| Place of rendering the service | Tax payers service centers taking into account the territorial principle, Departments of verification of declarations and organization of accounting of structural units of the STS of Nakhchivan Autonomous Republic |
| Required for the service | • Application - the original of the document. • "Control book" (in case of failure) - the original of the document. |
| Administrative procedures for the implementation of the service | Users apply to the service providers together with the required documents. The documents are accepted and examined by the service providers. If there are no deficiencies in the user's application and the application submitted, the user's application is accepted (the application is not submitted in a free form when the application form is prepared in the service center) and the "Control Book" is prepared and submitted to the user within 15 days. When deficiencies are found in the documents that are grounds for rejection, the user can re-apply after eliminating the deficiencies. |
| Content of the service | This service includes the issuance of duplicate certificates to taxpayers to open bank accounts. |
| Forms of service implementation | Electronic application and electronic submission of results. Application by postal service and presentation of the result on paper. Apply at the place of service and present the result on paper. |
| Place of rendering the service | Taxpayer service centers taking into account the territorial principle (at the time of initial registration: Department of State Registration of Commercial Legal Entities of the Nakhchivan Autonomous Republic STS, Department of State Registration of Legal Entities of the Main Department of National Revenues of Baku, Taxpayer Service Centers located in the administrative buildings of TTMD and TTD) ), Departments for checking declarations and organization of accounting of structural units of STS of Nakhchivan Autonomous Republic, Service for taxpayers and organization of accounting of Shusha and Zangilan TTD, targeted service |
| Documents required for the service | • "Application for obtaining a duplicate certificate to open a bank account" |
| Administrative procedures for the implementation of the service | Legal entities registered by the tax authorities, as well as representative offices and branches of a foreign commercial legal entity shall apply to the tax authority together with the application for state registration or at any time after registration, and other taxpayers to open a bank account after receiving the registration certificate. . On the basis of this application, the tax authority shall issue a duplicate certificate to the taxpayer not later than 2 days. The number of duplicate certificates issued to a taxpayer is not limited and each of them is numbered. Within 1 day after issuing the duplicate certificate to the taxpayer, the tax authority shall send the information to the banks via electronic and (or) paper carriers. Electronic applicants must have a password, password or a strengthened electronic signature issued by the State Tax Service under the Ministry of Economy of the Republic of Azerbaijan. Using them, when logging in, the user has the opportunity to fill out and confirm the proposed application form. Application data is entered into the system and registered in the system from the moment of user approval and is given a 16-digit registration number. The taxpayer's application is processed within a few minutes and the duplicate certificate for opening an account is sent to the bank office within 2 working days at the latest, depending on the mode of operation of the Small Clearing Settlement Clearing System (XÖHKS). A notice of acceptance of the application to open an account in the bank office shall be displayed on the taxpayer's screen. The notice shall indicate the date on which the taxpayer must apply to the bank office and it may be printed. If the bank office where the account is opened is not connected to the electronic exchange with the State Tax Service under the Ministry of Economy of the Azerbaijan Republic, the taxpayer must take a duplicate certificate from the tax authority and submit it to the bank office. If the application is entered into the system after working hours or on a non-working day, then its execution is carried out at the beginning of the first working day after that day. |
| Website | https://e-taxes.gov.az |
| Video instructions | https://youtu.be/t8IvFmO9wiU |
| Content of the service | This service covers the operations of the value-added taxpayer, such as compiling, canceling, clarifying electronic tax invoices, entering information on offset tax invoices into the system. |
| Forms of service implementation | Electronic application and electronic submission of results. |
| Place of rendering the service | Internet Tax Administration (www.e-taxes.gov.az) |
| Required for the service | • Reinforced electronic signature |
| Administrative procedures for the implementation of the service | The natural person who is a taxpayer himself or the head of a legal entity or other person (persons) authorized to approve payment documents shall be assigned to the Internet Tax Administration by using the user code, password and password issued by the tax authority, or through an enhanced electronic signature (https://www.e-taxes.gov.az) Enter and select the subsystem e-tax invoice, prepare an e-tax invoice and send it by verifying it through an enhanced e-signature. When providing an electronic service, the user is offered two modes (online and offline) to draw up an electronic tax invoice. Internet Tax Administration portal of the State Tax Service under the Ministry of Economy of the Republic of Azerbaijan (https://www.e-taxes.gov.az) to draw up an electronic tax invoice online, cancel it, clarify it, include information on the offsetting tax invoice, send it to the counterparty without package using enhanced electronic signature, etc. perform operations such as. The electronic tax invoices (VHF) in the form of a package, prepared in offline mode, can be downloaded to the system via electronic invoice Design (E-FP) and sent using enhanced electronic signature. All taxpayers, identified by the State Tax Service under the Ministry of Economy of the Republic of Azerbaijan, who are payers of Value Added Tax and have an electronic document exchange agreement, must have a user code, password and key word or enhanced electronic signature of the taxpayer to access the invoice Development Program. |
| Website | https://e-taxes.gov.az |
| Content of the service | This service covers the payment of taxes and duties by taxpayers in electronic form using modern payment mechanisms. |
| Forms of service implementation | Electronic application and electronic submission of results. |
| Place of rendering the service | Internet Tax Administration (www.e-taxes.gov.az) |
| Required for the service | • User code, password and key word or enhanced electronic signature provided by STS |
| Administrative procedures for the implementation of the service | To make payment transactions via the Internet, the user performs the following operations: Logs to the e-government portal or the Internet Tax Administration website (www.e-taxes.gov.az) and presses the "Login" button. In the window that opens, enter the User code, password, password (you can also use the "e-Signature" card to access the system). Selects the section "Online clerical and e-VHF". Then press the "Login" button. The user selects the "Online Payment" button in the newly opened window. The system displays information about his debt to the budget on that date. Enter the amount to be paid in the field and press the "Pay" button. In this case, the Central Bank's KOMIS environment is opened and a new screen opens. Dial the first 6 digits of the payment card number and press the "Pay" button. The new screen includes the following information: • The next numbers of the payment card are added to the card number field (the first 6 digits of the card number are entered in the window above) • The expiration date of the card (month, year) is selected from the relevant lists • The 3-digit CVV2 / CVC2 code of the card is entered • The card type is selected from the list. The "Confirm" button is pressed to confirm the operation. If there is no deviation in the entered information, a "Payment completed successfully" warning message is issued. In the last stage, a receipt for the payment made is displayed on the screen. The user can print the receipt or send it to the e-mail address. Upon completion of the payment and the completion of the process in the infrastructure of KÖMİS, the payer automatically accesses the Internet Tax Administration portal again. Receipt of receipt is issued for the payment made. |
| Website | https://gpp.az |
| Video instructions | https://youtu.be/4XShjRbDLFY |
| Content of the service | This service covers the issuance of a user code, password and password by the State Tax Service under the Ministry of Economy of the Republic of Azerbaijan for the exchange of electronic documents between the taxpayer and the State Tax Service on the basis of user requests. |
| Forms of service implementation | Application by postal service and presentation of the result on paper. Apply at the place of service and present the result on paper. |
| Place of rendering the service | • Taxpayer service centers of the Main Department of National Revenues of the State Tax Service under the Ministry of Economy of the Republic of Azerbaijan, the Main Department of Local Revenues of the State Tax Service of Baku, the Main Department of Small Business of the State Tax Service, the Main Taxes of the Territorial Taxes and the Nakhchivan Autonomous Republic Administrative buildings of local tax bodies of the State Tax Service of the Republic of Azerbaijan, District Tax Departments; • Administrative buildings of the State Registration Service of the Nakhchivan Autonomous Republic, the Department of State Registration of Commercial Legal Entities, the structural units of the State Tax Service of the Nakhchivan Autonomous Republic, the Department of State Registration of Legal Entities, the ASAN service centers time). |
| Required for the service | • Application - the original of the document. • Electronic Document Exchange Agreement - the original of the document. |
| Administrative procedures for the implementation of the service | Users apply to the service providers together with the required documents. The documents are accepted and examined by the service providers. If no defects are found in the documents that are grounds for refusal, a contract is signed with the user and a user code, password and key word are prepared within 2 days and users are provided with an "Electronic Document Exchange Agreement" and a user code, password and key word for electronic document exchange. When deficiencies are found in the documents that are grounds for rejection, the user can re-apply after eliminating the deficiencies. |
| Content of the service | This service covers the cancellation of the user code, password and key word for the exchange of electronic documents belonging to the taxpayer by the State Tax Service under the Ministry of Economy of the Republic of Azerbaijan on the basis of user requests. |
| Forms of service implementation | Application by postal service and presentation of the result on paper. Apply at the place of service and present the result on paper. |
| Place of rendering the service | Taxpayer Service Centers of the Main Department of National Revenues of the State Tax Service under the Ministry of Economy of the Republic of Azerbaijan, Baku Main Department of Local Revenues of the State Tax Service, Main Department for Small Business of the Ministry of Taxes, Territorial Taxes and Territorial Tax Departments, Nakhchivan Autonomous Republic Administrative buildings of local tax bodies of the State Tax Service, District Tax Departments. |
| Required for the service | • Application - the original of the document. |
| Administrative procedures for the implementation of the service | Users apply to the institutions they serve. Application is accepted and investigated by the service providers. If the grounds for refusal are not found, the user's application is accepted and the user code, password and password are canceled within 2 days and he is provided with information (notice) "On cancellation of user code, password and key word for electronic document exchange". If deficiencies are found in the documents that are grounds for rejection, the user can re-apply after eliminating the deficiencies. |
| Content of the service | This service covers the re-issuance of the user code, password and key word by the State Tax Service under the Ministry of Economy of the Republic of Azerbaijan to the taxpayer for the exchange of electronic documents with the State Tax Service on the basis of user requests. |
| Forms of service implementation | Application by postal service and presentation of the result on paper. Apply at the place of service and present the result on paper. |
| Place of rendering the service | • Taxpayer Service Centers of the Main Department of National Revenues of the State Tax Service under the Ministry of Economy of the Republic of Azerbaijan, the Main Department of Local Revenues of the State Tax Service of Baku, the Main Department of Small Business of the State Tax Service of Baku, the Main Taxes Departments and the Nakhchivan Autonomous Republic Administrative buildings of local tax authorities of the State Tax Service of the Republic, District Tax Departments; • During the targeted service provided at the legal or actual address of the taxpayer. |
| Required for the service | • Application - the original of the document. |
| Administrative procedures for the implementation of the service | Users apply to the service providers together with the required documents. The documents are accepted and examined by the service providers. If there are no deficiencies in the user's application and submission, the user's application is accepted and within 2 days the user code, password and key word are rewritten and submitted to users for electronic document exchange in a sealed envelope with the contract. When deficiencies are found in the documents that are grounds for rejection, the user can re-apply after eliminating the deficiencies. |
| Content of the service | This service covers the issuance of certificates on the "ASAN imza" SIM-card. |
| Forms of service implementation | Application by postal service and presentation of the result on paper. Apply at the place of service and present the result on paper. |
| Place of rendering the service | Taxpayer Service Centers, local tax authorities of the State Tax Service of the Nakhchivan Autonomous Republic, Main Department of National Revenues of the Ministry of Taxes, Baku Main Department of Local Revenues of the Ministry of Taxes, Baku Main Department of Small Business, Territorial Taxes and Territorial Taxes Administrative buildings of offices, District Tax Departments and ASAN service centers. |
| Required for the service | • Application - the original of the document. • Identity document - the original of the document. • Notarized power of attorney (if the application is submitted by another person) - the original of the document. • Application for recognition as an "e-representative" (for persons who are foreign citizens and do not have an identity document (temporary or permanent residence permit) - the original of the document • ASAN imza SIM card - the original of the document. • Power of attorney notarized or stamped by the state or local self-government body on the letterhead of the legal entity, as well as the power of attorney issued by them to the employee of the individual or in the form prescribed by the Center (head of state or local self-government body, legal entity) when authorized to use electronic signatures in the performance of service functions by employees) - the original of the document. • Power of attorney issued by an individual or legal entity who is a foreign citizen or legal entity, certified by the seal of the legal entity (legalized in a foreign country), notarized or on the form of the legal entity (foreign citizen and identity) for persons who do not have a document (temporary or permanent residence permit) - the original of the document. |
| Administrative procedures for the implementation of the service | Users of the service may apply for the service with a paper application and documents required by law. An appropriate investigation is underway into the appeal. If there are deficiencies in the submitted documents that are grounds for refusal, the application is refused and the user is informed about their elimination. If no cases of refusal are revealed, as well as cases of refusal are not detected when re-applying after elimination of shortcomings, a certificate on "ASAN imza" SIM-card is issued. The list of documents required for the provision of the service is not defined in the normative legal acts. |
| Content of the service | This service is available on "Whether the taxpayer is registered with the tax authority", "On registered taxpayers", "On the activities of the taxpayer", "On the suspension of the taxpayer", "On the turnover of the taxpayer", "On the obligations of the taxpayer". "," On VAT registration of the taxpayer "," On the type (types) of activity of the taxpayer "," On taxes paid by the taxpayer "," On whether the taxpayer has an employee "," On the tax debt of the taxpayer "and" State funds The issuance of "certificates of tax debt" to the taxpayer for participation in tenders for the purchase of goods (works, services) at the expense of |
| Forms of service implementation | Electronic application and electronic submission of results. Application by postal service and presentation of the result on paper. Apply at the place of service and present the result on paper. |
| Place of rendering the service | Tax payers service centers taking into account the territorial principle, Departments of verification of declarations and organization of accounting of structural units of the STS of Nakhchivan Autonomous Republic |
| Required for the service | • Application - in electronic form (when applied through the Internet information resource) or original (when applied in person or through the postal service). |
| Administrative procedures for the implementation of the service | To use the service, the user can apply to the Internet Tax Administration Portal of the State Tax Service under the Ministry of Economy of the Republic of Azerbaijan (www.e-taxes.gov.az) in electronic form instead of providing the service on paper. Appeals are registered after receiving in accordance with the "Instruction on conducting clerical work in state executive bodies, departments, organizations and institutions" approved by the Decree of the President of the Republic of Azerbaijan No. 935 dated September 27, 2003 and sent to the relevant structural unit for execution. Relevant investigation is underway in the structural unit. If there are deficiencies in the submitted documents that are grounds for refusal, the application is refused and the user is notified to eliminate them within 15 working days. If the cases of refusal to register are not revealed, as well as if the cases of refusal are not detected when re-applying after elimination of shortcomings, a certificate shall be prepared and submitted to the taxpayer. |
| Website | https://www.e-taxes.gov.az/ |
| Content of the service | This service covers the submission of tax returns by taxpayers to the tax authority in electronic form or on paper using the Declaration Preparation Program (BTP). |
| Forms of service implementation | Electronic application and electronic submission of results. Application by postal service and presentation of the result on paper. Apply at the place of service and present the result on paper. |
| Place of rendering the service | Tax payers service centers taking into account the territorial principle, Departments of verification of declarations and organization of accounting of structural units of the STS of Nakhchivan Autonomous Republic |
| Required for the service | • Tax returns - in electronic form (downloaded from the Internet address where the service is provided) or original (in person or by mail). |
| Administrative procedures for the implementation of the service | Users of the service must have a Declaration Program, a password, a password or a strengthened electronic signature issued by the State Tax Service under the Ministry of Economy of the Republic of Azerbaijan. Using them, the user prepares a declaration in electronic form, and when entering the system, it is possible to submit the declaration to the tax authority. The user downloads the Declaration Design Program (BTP) to the computer from the following e-mail address: • https://www.e-taxes.gov.az/dispatcher?menu=ebyn&submenu=1&nav=ebyn • The downloaded BTP program is launched and the "New" button is pressed from the "File" line. In the window that opens, select the declaration, report or reference to be compiled and click "Accept". The declaration, report or reference form opened on the screen is entered into the relevant information and the declaration, report or reference opened by clicking the "Save" button in the "File" line is saved again. • Then press the "Package" button from the "Package" line of the BTP program • In the window that opens, select the appropriate declaration, report or reference (one or more) and click the "Add declaration to the package" button • After entering the name of the package file, the package file is created by pressing the "Package" button • Then from the window that opens through the E-declaration, VAT-DH and SHHV section of the Internet Tax Administration portal • "Send Package" is selected from the "e-Declaration" list • In the window that opens, select the package to be sent via the "Review" button and press the "Send" button • To automatically check the downloaded declaration, report or reference by the system - click "Check". Pressing the flashing message button displays the details of the error. Once the detected error is corrected, the process is repeated • If no error is found in the declaration, the "Confirm" button is pressed • After confirmation, a "Notice" appears on the screen stating that the tax return has been sent to the tax authority. "Notification" is printed with the print button. From the moment the declaration is entered into the system and approved by the user, it is registered in the system and is notified with a 16-digit registration number. The tax return must be signed by the taxpayer or his duly authorized representative. If an independent auditor participates in the preparation of a taxpayer's tax return in accordance with the legislation, he / she must sign the tax report, stamp it and indicate his / her taxpayer identification number. If the report is prepared by more than one compiler, it shall be signed only by the chief compiler. If the declaration meets the requirements of the relevant legislation or regulations, the declaration shall be registered by the coordination department (section) and the date and registration number of the declaration shall be indicated in the line of notes on the acceptance of the declaration by the tax authority. After the registration of the declaration submitted by the taxpayer, if the taxpayer requests that the speed of the declaration be stamped with the date of its receipt, the inspector of the coordination department (unit) must affix a stamp indicating the date of its receipt. If a taxpayer has a question about the preparation of the declaration or an additional request for additional explanation on the correct completion, it is sent to the Taxpayer Service Department. If the declaration is sent by mail by the taxpayer, the date of submission of the declaration to the tax authority shall be considered the day of its submission to the post office (communication organization). At the time of receipt of the declaration, the date and registration number of the declaration shall be indicated in the line of notes on the acceptance of the declaration by the tax authority after it is stamped with the relevant date. All declarations received by mail must be registered on the same day. |
| Website | https://www.e-taxes.gov.az https://www.e-gov.az |
| Content of the service | This service involves the submission of a simplified tax return by taxpayers online to the tax authority in electronic or paper form. |
| Forms of service implementation | Electronic application and electronic submission of results. Application by postal service and presentation of the result on paper. Apply at the place of service and present the result on paper. |
| Place of rendering the service | Taking into account the territorial principle, taxpayer service centers, departments of inspection of declarations and accounting of structural units of Nakhchivan AR's STS |
| Required for the service | • Simplified Tax Return - in electronic form (downloaded from the website where the service is provided) or original (when applied in person or by mail). |
| Administrative procedures for the implementation of the service | Users of the service must have a password, password or a strengthened electronic signature issued by the State Tax Service under the Ministry of Economy of the Republic of Azerbaijan. Using them, the user logs into the system, prepares a simplified tax return online in electronic form and submits the simplified tax return to the tax authority. If the application is entered into the system after working hours or on a non-working day, then its execution is carried out at the beginning of the first working day after that day.. Submission of the simplified tax return of the taxpayer to the tax authority is carried out through the Declaration, VAT-DH and SHHV section of the Internet Tax Administration portal. From the window that opens: • Select "Online Simplified Declaration" from the "e-Declaration" list and open the declaration form • Data is entered into the opened online simplified application form • After entering the data, click the "Send" button to download the declaration • To automatically check the downloaded declarations by the system - press the "Check" button • If an error is found in the declaration, an appropriate message is displayed. Pressing the flashing message button displays the details of the error. Once the detected error is corrected, the process continues • If no error is found in the declaration, the "Confirm" button is pressed • After approval, a Notification on sending the Simplified Tax Return to the tax authority is displayed. Notification is printed with the Print button. From the moment the declaration is entered into the system and approved by the user, it is registered in the system and is notified with a 16-digit registration number. Simplified taxpayers shall submit a declaration to the tax authorities on the amount of tax to be paid no later than the 20th day of the month following the reporting period and pay the tax to the state budget within that period. The taxpayer must come to the tax authority, enter the coordination department (unit) that receives the declaration, approach the inspector who received the declaration and submit the declaration. If the declaration meets the requirements of the relevant legislation or regulations, the declaration shall be registered by the coordination department (section) and the date and registration number of the declaration shall be indicated in the line of notes on the acceptance of the declaration by the tax authority. After the registration of the declaration submitted by the taxpayer, if the taxpayer requests that the speed of the declaration be stamped with the date of its receipt, the inspector of the coordination department (unit) must affix a stamp indicating the date of its receipt. If a taxpayer has a question about the preparation of the return or an additional request for additional explanation on the correct completion, it is sent to the Taxpayer Services Department. If the declaration was sent by mail by the taxpayers, the date of receipt of the declaration by the tax authority and the registration number shall be indicated in the line of notes on the acceptance of the declaration after it is stamped with the relevant date at the time of receipt of the declaration. If the declaration is sent by mail by the taxpayer, the date of submission of the declaration to the tax authority shall be considered the day of its submission to the post office (communication organization). All declarations received by mail must be registered on the same day. |
| Website | https://www.e-taxes.gov.az https://www.e-gov.az |
| Content of the service | As a result of the service, at the request of the taxpayer, he is provided with an extract from his personal account. |
| Forms of service implementation | Electronic application and electronic submission of results. Application by postal service and presentation of the result on paper. Apply at the place of service and present the result on paper. |
| Place of rendering the service | Taxpayer service centers taking into account the territorial principle, control structures for fulfillment of tax obligations of local tax authorities of Nakhchivan AR DVX, structures for control over fulfillment of legal and tax obligations of RVS, Coordination departments / coordination specialists of structural units of Nakhchivan AR's STS, Baku Documentation Department of the Main Department of National Revenues of the city, Baku Main Department of Local Revenues, General Department of Small Business of Baku, Department of Documentation and Citizen Appeals of the TDMD and TTD, Chief Specialists for Office and Archive Affairs of the DTD or clerks
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| Required for the service | • Free application form (not required when filing an application form at the taxpayer service center) |
| Administrative procedures for the implementation of the service | To use the service, the user can apply to the Internet Tax Administration Portal of the State Tax Service under the Ministry of Economy of the Republic of Azerbaijan (www.e-taxes.gov.az) in electronic form instead of providing the service on paper. Appeals are registered after receiving in accordance with the "Instruction on conducting clerical work in state executive bodies, departments, organizations and institutions" approved by the Decree of the President of the Republic of Azerbaijan No. 935 dated September 27, 2003 and sent to the relevant structural unit for execution. Relevant investigation is underway in the structural unit. If no refusal is found, the statement from the personal account shall be sent to the taxpayer either at his / her e-mail address or, in person or by postal service. |
| Website | https://www.e-taxes.gov.az https://www.e-gov.az |
| Content of the service | This service covers the registration of a taxpayer for VAT purposes. |
| Forms of service implementation | Electronic application and electronic submission of results. Application by postal service and presentation of the result on paper. Apply at the place of service and present the result on paper. |
| Place of rendering the service | Taxpayer Service Centers Taking into account the Territorial Principle (during initial registration: Taxpayer Service Centers located in the Office of State Registration of Commercial Legal Entities of the State Tax Service of the Nakhchivan Autonomous Republic, State Registration Office of Legal Entities of the National Revenue Department, Territorial Tax Department and Territorial Tax Office) , Departments for checking declarations and organization of accounting of structural units of the State Tax Service of the Nakhchivan Autonomous Republic, Service for taxpayers and organization of accounting of Shusha and Zangilan District Tax Department, targeted service |
| Required for the service | • "Application for registration of a taxpayer for VAT purposes" |
| Administrative procedures for the implementation of the service | Persons engaged in entrepreneurial activity and taxable transactions in any month (months) of a consecutive 12-month period exceeding 200,000 manat (persons engaged in housing construction activities (owned or leased, as well as in the purposefully allocated area (land)) (legal entities or individuals who build a building for their own or for commercial purposes at their own expense or with the involvement of a qualified professional customer or contractor, as well as the owner of the construction or completed facility) and sports (except for persons who are operators and sellers of betting games) are obliged to submit an application for registration for VAT purposes within 10 days from the first day of the following month. The user can apply to the State Tax Service under the Ministry of Economy of the Republic of Azerbaijan with an application for the use of the service. Appeals are registered after receiving in accordance with the "Instruction on conducting clerical work in state executive bodies, departments, organizations and institutions" approved by the Decree of the President of the Republic of Azerbaijan No. 935 dated September 27, 2003 and sent to the relevant structural unit for execution. Relevant investigation is underway in the structural unit. If there are deficiencies in the submitted documents that are grounds for refusal, the application is refused and the user is informed about their elimination. If no cases of refusal to register are detected, including re-application after elimination of deficiencies, the taxpayer is registered for VAT purposes and included in the register of VAT payers and the VAT Notice is issued to the taxpayer. Users who apply electronically must have a Password, password or enhanced electronic signature issued by the State Tax Service under the Ministry of Economy of the Republic of Azerbaijan. Using them, when logging in, the user has the opportunity to fill out and confirm the proposed application form. Application data is entered into the system and registered in the system from the moment of user approval and is given a 16-digit registration number. The appeal is investigated and if there are no grounds for refusal, the application is accepted. Information is sent to the taxpayer's e-mail address that the application for registration for VAT purposes has been accepted for execution and that the Notice has been withdrawn from the tax authority for VAT purposes. For the purposes of value added tax, in order to receive the Notice on paper, the head of the taxpayer or his authorized representative must apply to the relevant local tax authority of the State Tax Service under the Ministry of Economy of the Azerbaijan Republic with an identity document and sign a special book. If the application is entered into the system after working hours or on a non-working day, then its execution is carried out at the beginning of the first working day after that day. |
| Website | https://www.e-taxes.gov.az https://www.e-gov.az |
| Content of the service | This service covers the elimination of inaccuracies in the declarations of taxpayers. |
| Forms of service implementation | Application by postal service and presentation of the result on paper. Apply at the place of service and present the result on paper. |
| Place of rendering the service | Tax payers service centers taking into account the territorial principle, Departments of verification of declarations and organization of accounting of structural units of the STS of Nakhchivan Autonomous Republic |
| Required for the service | • Tax returns - the original of the document. • Application - the original of the document. |
| Administrative procedures for the implementation of the service | If the tax report submitted to the tax authority is not accepted in the following cases, the taxpayer shall be notified within 3 working days from the date of receipt of the report, as well as notification of the identified inaccuracies and submission to the tax authority: 1. If the taxpayer identification number is not specified or is incorrect; 2. If the tax period is not reflected; 3. If the tax report submitted by the legal entity that is a taxpayer on paper is not signed and stamped; 4. If the tax report is not signed by the natural person who is a taxpayer. 5. If the tax report sent in the form of an electronic document by legal entities and individuals who are taxpayers does not comply with the traps of the relevant legislation or regulations. Upon receipt of the notification, taxpayers may re-apply to the State Tax Service under the Ministry of Economy of the Republic of Azerbaijan with appropriate amendments. The appeals were registered in accordance with the "Instruction on conducting clerical work in state bodies, state-owned and state-owned legal entities and budget organizations" approved by the Decree of the President of the Republic of Azerbaijan No. 935 dated September 27, 2003. is received and sent to the relevant structural unit for execution. Relevant investigation is underway in the structural unit. If there are deficiencies in the submitted documents that are grounds for refusal, the application is refused and the user is informed about their elimination. In case of non-disclosure of refusals, including re-application after elimination of deficiencies, inaccuracies in the declarations of taxpayers shall be eliminated and they shall be informed about it. |
| Website | https://www.e-taxes.gov.az https://www.e-gov.az |
| Content of the service | This service covers the process of obtaining relevant information by the user through the search system for the details of bank accounts to which taxes and other budget payments will be transferred to the state treasury. |
| Forms of service implementation | Electronic application and electronic submission of results. Application by postal service and presentation of the result on paper. Apply at the place of service and present the result on paper. |
| Place of rendering the service | STS's official website (www.taxes.gov.az) |
| Required for the service | • Document not required (access to the section "Provision of information on budget details" in the "E-services" section of the STS website www.taxes.gov.az) |
| Administrative procedures for the implementation of the service | To use the service, service users may apply to the State Tax Service under the Ministry of Economy of the Republic of Azerbaijan with a paper application. After receiving the appeals, they are registered and sent to the relevant structural unit for execution. Relevant investigation is underway in the structural unit. If the submitted documents contain deficiencies that are the basis for refusal, the application is refused and the user is informed about their elimination. If no cases of refusal are detected, including re-application after elimination of deficiencies, the user is informed about the bank accounts to which taxes and other budget payments in the state treasury will be transferred. By entering the taxpayer's TIN in the column "TIN" on the screen "Accounts for transfer of taxes and other budget payments in the treasury bodies" on the front of the "Search system for bank account details to which taxes and other budget payments will be transferred in the state treasury" The "Check" button automatically obtains relevant information about the taxpayer's bank accounts to which taxes and other budget payments will be transferred in the state treasury. |
| Website | https://www.taxes.gov.az/az/page/budce-rekvizitleri-barede-melumatin-verilmesi |
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