DTA-01 form and filling procedure

DTA-02 form and filling procedure

DTA-03 form and filling procedure

DTA-04 form and filling procedure

DTA-05 form and filling procedure  

Approved by Resolution of the Collegium of the Ministry
of Taxes of the Republic of Azerbaijan №1717050000009300,
dated 12 June 2017 (including amendments and additions
introduced by Decision of the Collegium of the
Ministry of Economy of the Republic of Azerbaijan
dated 27 December 2021).

REGULATIONS

for administration of international agreements for the avoidance of double taxation between
the Republic of Azerbaijan and other States

1. General provisions

"Regulations for administration of international agreements for the avoidance of double taxation between the Republic of Azerbaijan and other states" (hereinafter referred to as the Regulations) have been designed with the aim of ensuring implementation of 14th section of "Directions of 2016 tax reforms" approved by Presidential Decree # 2257 on August 22, 2006 on approval of “Directions of 2016 tax reforms” and “Improvement of tax administration" and establish the norms for ensuring the implementation of international agreements on avoidance of double taxation with respect to taxes on income and capital which were signed between the Republic of Azerbaijan and any foreign state, and took effect in accordance with appropriate domestic procedures.

2. Key definitions

2.0. For the purposes of these Regulations:

2.0.1. "International agreement" means an interstate or intergovernmental agreement of the Republic of Azerbaijan for the avoidance of double taxation;

2.0.2. "Other contracting state" means the foreign state which has concluded an international agreement with the Republic of Azerbaijan.

2.0.3. Relevant tax authority:

1. With regard to the non-resident who exercises its activity in the Republic of Azerbaijan through the permanent establishment - the tax authority in which such establishment is registered;

2. With regard to the unregistered non-resident taxpayer in the Azerbaijan Republic - the tax authority in which person paying the income (tax agent) is registered.   

2.0.4. "State of residence" means the state where, in accordance with the provisions of international agreement, the taxpayer is deemed as a resident for the purposes of taxation;

2.0.5. "Person paying the income (tax agent)" means the person who pays income to the non-resident and is obliged to calculate the taxes stipulated in the Tax Code of the Republic of Azerbaijan for that income, withhold it from the non-resident and transfer to its destination;

2.0.6. "Resident" means the person who for tax purposes is deemed as resident of the Republic of Azerbaijan in accordance with the Tax Code and provisions of international agreement;

2.0.7. "Non-resident" means the person who for tax purposes is deemed as resident of the other contracting state in accordance with the provisions of international agreement. 

2.0.8. Other definitions used herein shall have the meanings specified in relevant normative legal acts.

2.0.9. “Certificate of residency” means the document confirming the residency status in the Republic of Azerbaijan or other state for tax purposes.

3. Issuance of certificate of residency

3.1. Certificate of residency shall be issued by tax authority of the Republic of Azerbaijan to the resident of the Republic of Azerbaijan for purposes of implementing the international agreement.

3.1-1. Certificate of residency is not issued for the following year.

3.2. Person who intends to receive the certificate of residency shall apply to the tax authority by filling out the Form on "Certificate of residency" (hereinafter referred to as DTA-01 Form) (Annex 1) in soft or hard copy.

3.3. Person claiming the certificate of residency, by using DTA-01 Form, shall provide with DTA-01 Form the information on the foreign state and a person who will receive that certificate as well as description of works (services). If the certificate of residency is requested for the purpose of tax exemption or application of lower tax rate provided for in an international agreement with respect to any income in the other contracting state, DTA-01 Form shall contain the date and number of the agreement which constitutes the basis for the income, as well as the amount of earned income in a relevant currency (if available).  

3.4. A person, who earns income in a foreign state and apply for the certificate of residency, shall submit DTA-01 Form to the tax authority in which he (she) is registered.

3.5. Unregistered individual, applying for a certificate of residency, may submit DTA-01 Form to the tax authority at his/her place of residence or location. According to the Tax Code, if that person is required to be registered for tax purposes, the certificate of residency is issued after such registration. 

3.6. If applicant’s residency is approved in the Republic of Azerbaijan after the tax authority reviews his/her application, a coded certificate of residency is drawn up under the Form (Annex 2) attached hereto in the electronic information system of the State Tax Service under the Ministry of Economy of the Republic of Azerbaijn (hereinafter referred to as State Tax Service) and it is electronically signed and emailed by the tax authority to applicant's address upon approval by authorised person of relevant structural unit under the Regulation of the State Tax Service (hereinafter referred to as the “relevant structural unit”).  

3.7. An applicant may request issuance of signed and sealed hard copy of certificate from the tax authority. In this case, at applicant’s choice, signed and sealed hard copy of certificate shall be posted to applicant’s address or collected from the tax authority in person.

3.8. Where the other contracting state requires the approval of residency only in a form as prescribed by the guidelines of that State, the tax authority shall approve the residency in a form acceptable to that State. For this purpose, the applicant shall specifically point this out in DTA-01 Form and enclose the form of the foreign state together with its notarized translation into Azerbaijani language. In this case, the tax authority confirms the residency of applicant both in the original copy approved by that other state and in its translated copy to Azerbaijani language.

3.9. In the event of an agreement on recognition of electronic signatures between the other contracting state and the Republic of Azerbaijan, the certificate of residency electronically signed by the authorized person of the tax authority shall be sent directly to the relevant person or state authority of other contracting state.

3.10. Tax authority denies the issuance of a certificate of residency in the following cases:

3.10.1. If the person is not deemed as resident according to Article 13.2.5 of the Tax Code and provisions of the international agreement;

3.10.2. If DTA-01 Form contains distorted information or does not comply with the requirements of paragraph 3.3 of the Regulations.

3.11. If the issuance of certificate of residency is denied in accordance with paragraph 3.10 of the Regulations, notification of refusal that indicates the grounds for such refusal, is issued under the form, attached to the Requlations (Annex 11), in the electronic information system of the State Tax Service and sent to the applicant in soft or hard copies. If the issuance of certificate of residency is denied in accordance with subparagraph 3.10.2 of the Regulations, applicant may reapply to the tax authority after eliminating the reasons indicated in this notification.  

4. Confirmation of tax amount paid in the other contracting state and deducted from the tax calculated in the Republic of Azerbaijan

4.1. With a view to deducting the taxes paid in the other contracting state from the tax calculated in the Republic of Azerbaijan in accordance with Article 127 of the Tax Code of the Republic of Azerbaijan and provisions of international agreement, the resident shall submit the filled out soft or hard copy of the Form for “Deduction of the tax paid in the foreign state from the tax calculated in the Republic of Azerbaijan” (hereinafter referred to as DTA-02 Form) (Annex 3) to the tax authority with which the resident is registered.

4.2. DTA-02 Form shall be submitted by enclosing the copies of the documents certifying the income derived in the foreign state and taxes paid (withheld) on that income (contracts, documents proving the payment of taxes in a foreign state, confirming participation, debentures, copyright etc.) which are duly legalized in accordance with paragraphs 8.9 – 8.13 of the Regulations.

4.2-1. If setting off the tax is considered to be in accordance with the provisions of the Tax Code as well as the international agreements, a letter of consent is issued under the form, attached to the Requlations (Annex 4), in the electronic information system of the State Tax Service and sent to the applicant in soft or hard copies upon approval by authorised person of relevant structural unit under the Regulation of the State Tax Service. The applicant may request signed and sealed hard copy of the letter of consent from the tax authority. In this case, at applicant’s choice, signed and sealed hard copy of the letter of consent shall be posted to applicant’s address or collected from the tax authority in person.

4.2-2. The letter of consent mentioned in paragraph 4.2-1 of the Regulations should be submitted to the relevant tax authority for setting off taxes paid abroad along with income tax return in case of rezident individuals, and profit tax return in case of resident legal entities.

4.3. In the case of electronic application, originals of supporting documents submitted in soft copy shall be kept by the taxpayer and presented to the tax authorities during tax control procedures for relevant reporting period.

4.4. If setting off the tax is not considered by the tax authorities to be in accordance with the provisions of the Tax Code as well as the international agreements, notification of refusal that indicates the grounds for such refusal, is issued under the attached to the Requlations form (Annex 11) in the electronic information system of the State Tax Service and sent to the applicant in soft or hard copies upon approval by authorised person of relevant structural unit under the Regulation of the State Tax Service.

5. Application of exemption or lower tax rate provided for in the international agreement with respect to a non-resident

5.1. Where the international agreement provides for tax exemption of non-resident from any income derived from a source in Azerbaijan or imposition of lower tax rate, the non-resident may benefit from this by submitting the filled out soft or hard copy of the Form on “Applying withholding tax exemption or lower tax rate under international agreements with respect to income derived by non-resident in the Republic of Azerbaijan” (hereinafter referred to as DTA-03 Form) (Annex 5) to the tax authority at which the person paying income to non-resident is registered.

5.2. Non-resident shall fill out and submit the DTA-03 Form for each person paying the income (tax agent) separately.

5.3. DTA-03 Form shall be submitted by the date of income payment and the form shall be accompanied, along with certificate of residency which certifies residency of non-resident in other contracting state, by the copies of all supporting documents (contracts, invoices, documents proving participation share, debentures, copyrights, report from the person paid income on the work (services) performed or shall be performed etc.) which are duly legalized according to paragraphs 8.9 – 8.13 hereof.

5.3-1. If application is related to works (services) performed or to be performed, the following information should be added to the report obtained from the person paying the income:

5.3-1.1. information about the content of each work (service) performed or to be performed;

5.3-1.2. the place (country) and period where works (services) are performed or to be performed;

5.3-1.3. if foreign and local employees are involved for the performance of works (services) (if it is known beforehand that they will be involved), information about each employee (passport or identity document data).

5.3-2. If under the provisions of international agreement the condition (one of the conditions) to use the benefit is obtaining income by the beneficial owner, taking into account the provisions of paragraph 5.3-3 of the Regulations, documents indicated in paragraph 7-1 of the Regulations should be submitted along with DTA-03.

5.3-3. If there is information that can prove the beneficial ownership exicsting in the databases of international specialized agencies or in official databases, the documents indicated in paragraph 7-1 of the Regulations shall not be submitted for the purposes of applying paragraph 5.3-1 of the Regulations.

5.3-4. If the non-resident should establish a permanent establishment due to the characteristics of the works (services) to be performed, the actual performance period and (or) the duration of the relevant contract concluded between the person paying the income and the non-resident, prior exemption is not applied.

5.4. When the application is made electronically, supporting documents can be uploaded via the Internet Tax Office portal of State Tax Service (hereinafter referred to as internet tax office) only if the applicant has appropriate authentication tools (login, password, user name and enhanced electronic signature).

5.5. If claimed exemption or lower tax rate is applied with respect to the non-resident, the tax authority, to which such claim is made, fills out the letter of consent under the form (Annex 6) attached hereto in the electronic information system of State Tax Service and upon approval by authorized person of relevant structural unit of State Tax Service, electronically signs and sends the letter to both the applicant and the person paying the income (tax agent) at the same time. The applicant may request signed and sealed hard copy of the letter of consent from the tax authority. In such case, such letter of consent shall, at applicant’s choice, be either posted to or collected by applicant from the tax authority in person.   

5.6. A person paying income (tax agent) may apply the exemption or lower tax rate provided for in the international agreement only after receiving the letter of consent mentioned in paragraph 5.5 of the Regulations from the tax authority in which he is registered.

5.7. Where DTA-03 Form is not submitted to the tax authority or not submitted in a timely manner or the letter of consent is not received by the time of payment due to any other reasons, the person paying the income (tax agent) shall, as provided by the Tax Code of the Republic of Azerbaijan, levy the withholding tax on payment to non-resident. This being the case, the overpaid withholding tax shall be refunded to non-resident in the manner specified in paragraph 7 herein.

5.8. Original copies of documents submitted by non-resident shall be kept by the person paying the income (tax agent) and submitted to tax officials for corresponding period of tax control procedures.

5.9. If, upon revision of the form, the tax authority does not consider the application of exemption or lower tax rate legally acceptable in accordance with the provisions of the Tax Code, the relevant notification of refusal (Annex 11) by indicating the grounds for such refusal, is sent to the applicant in soft and hard copy upon approval by authorized person of relevant structural unit of State Tax Service.   

6. Confirmation of taxes paid by the non-resident in the Republic of Azerbaijan

6.1. When the non-resident pays taxes in the other contracting state, for the purpose of consideration of taxes paid in the Republic of Azerbaijan, the non-resident may apply for confirmation of tax amounts paid in the Republic of Azerbaijan by filling out and submitting the soft or hard copy of the Form on “Confirmation of taxes paid by the non-resident in the Republic of Azerbaijan” (hereinafter referred to as DTA-04 Form) (Annex 7) to the relevant tax authority of the Republic of Azerbaijan.

6.2. DTA-04 Form is submitted to the relevant tax authority after the income and tax amount related to the requested non-resident has been declared in the tax return on withheld at the source of payment submitted by the person paying the income (tax agent) for the relevant period.

6.3. The DTA-04 Form may be submitted to the tax authority with which the employer is registered by both the employer (separately for each non-resident employee) and the non-resident employee himself/herself. In this case, authorised copies of all supporting documents related to non-resident's salary and other similar payments, also related to withholding the taxes from these payments and their transfer, shall be enclosed to the form in accordance with paragraph 8 hereof.    

6.4. The applicant may apply in the electronic form if he/she has appropriate means of authentication (code, password, username and enhanced electronic signature).

6.5. If, after reviewing, the tax authority approves the information provided in DTA-04 Form on the basis of information indicated in the tax return on withheld at the source of payment submitted, "Paid taxes" certificate is issued in the Electronic Information System of State Tax Service under the form attached to the Regulations (Annex 8) and is sent to the applicant in soft or hard copies upon approval by authorised person of relevant structural unit under the Regulation of the State Tax Service. For the purposes of the Regulations, tax amount credited at the expense of payments from taxpayer's personal account shall also be deemed as the tax paid and shall be included in the certificate on taxes paid by the non-resident.  

6.6. Applicant may request the signed and sealed hard copy of the certificate from tax authority. In this case, at applicant’s choice, the signed and sealed hard copy of the letter of consent shall either be posted to or collected by the applicant from tax authority in person.

6.7. In case of the agreement on recognition of electronic signatures between the other contracting state and the Republic of Azerbaijan, the authorized person of the tax authority may also send the electronically signed reference on paid taxes directly to the competent authority of the other contracting state.   

6.8. As a result of consideration of the application by the tax authority, approval of taxes paid by a non-resident in the Republic of Azerbaijan is denied in the following cases:

6.8.1. if the individual is considered as a resident according to Article 13.2.5 of the Tax Code and the requirements of the international agreement;

6.8.2. in case of violation of the requirements of paragraph 6.2 of the Regulations.

6.9. If approval of taxes paid in the Republic of Azerbaijan by a non-resident is denied, the relevant notification of refusal (Annex 11) by indicating the grounds for such refusal, is sent to the applicant in soft and hard copy upon approval by authorized person of relevant structural unit of State Tax Service.   

7. Refund of taxes overpaid by the non-resident in the Republic of Azerbaijan

7.1. Notwithstanding the fact that the international agreement provides for the tax exemption of non-resident's any income derived from the source in the Republic of Azerbaijan or non-resident's taxation at a lower rate, when DTA-03 Form referred to in paragraph 5 hereof is not submitted in a timely manner and when the tax paid by the non-resident exceeds that of stipulated in the international agreement, the non-resident may claim the refund of overpaid (overcharged) tax amounts no later than 5 years after the end of the tax reporting period by submitting the soft or hard copy of the Form on “Refund of taxes overpaid by non-resident in the Republic of Azerbaijan” (hereinafter referred to as the DTA-05 Form)(Annex 9).  

7.2. Non-resident shall fill out and submit the DTA-05 Form for each person paying the income (tax agent) in separate manner.   

7.3. For the purposes of the refund of overpaid taxes to non-resident, DTA-05 Form shall be accompanied with the certificate of residency which confirms the residency of non-resident in the other contracting state, along with the copies of all supporting documents (contracts, invoices, documents proving participation share, debentures, payment documents, report from the person paid income on the work (services) performed or shall be performed etc.) which are the basis for tax payment and confirm actual payment (charging) of relevant taxes, legalized in a manner stipulated in paragraph 8.9-8.13 of the Regulations herein.

7.3-1. If the application is related to the performed works (services), the following information should be added to the report obtained from the person paying the income:

7.3-1.1. information about the content of each work (service) performed;

7.3-1.2. place (country) and period of works (services) performed;

7.3-1.3. if foreign and local employees are involved for the performance of works (services), information about each employee (passport or identity document data).

7.3-2. If under the provisions of international agreement the condition (one of the conditions) to use the benefit is obtaining income by the beneficial owner, taking into account the provisions of paragraph 7.3-3 of the Regulations, documents indicated in paragraph 7-1 of the Regulations should be submitted along with DTA-05.

7.3-3. If there is information that can prove the beneficial ownership exicsting in the databases of international specialized agencies or in official databases, the documents indicated in paragraph 7-1 of the Regulations shall not be submitted for the purposes of applying paragraph 7.3-1 of the Regulations.

7.3-4. If the non-resident applies with DTA-05 Form for the period in which the taxes have already been paid and received a certificate from the relevant tax authority on the approval of the previously paid taxes for that period, a confirmation letter from the relevant competent authority stating that the taxes paid are not taken into account in the other Contracting State should be added to DTA-05 Form.

7.4. If the form is submitted electronically, the applicant shall have relevant authentication tools (login, password, user name and enhanced electronic signature) in order to access and upload supporting documents to the Internet Tax Office portal.

7.5. If, after reviewing the Form, tax authority confirms the refund of claimed tax amounts to non-resident, certificate “On confirmation of DTA-05 Form”, upon approval by authorised person of relevant structural unit under the Regulation of the State Tax Service, is issued in the Electronic Information System of State Tax Service under the Form attached to the Regulations (Annex 10), sent to the applicant signed electronically and, pursuant to procedures established by Decision # 48 of the Cabinet of Ministers of the Republic of Azerbaijan dated to February 23, 2001 on "Regulations about the refund of overpaid taxes, interest rates, and financial sanctions to the taxpayer", the tax authority composes the “Opinion letter on the refund of overpaid taxes” and sends it to the applicant and local branches of the Ministry of Finance of the Republic of Azerbaijan (hereinafter referred to as the financial authority).

7.6. If, after reviewing the Form, the tax authority deems the refund of claimed tax amounts to the non-resident is not in accordance with the provisions of International agreements and (or) the Tax Code, the notification of refusal under the form attached to the Regulations (Annex 11) is issued by indicating the grounds for such refusal in the Electronic Information System of State Tax Service and is sent to the applicant in soft or hard copies upon approval by authorised person of relevant structural unit under the Regulation of the State Tax Service. to applicant in soft and hard copies.

7.7. Procedures, terms, and other relevant matters with regard to refund of overpaid taxes to non-residents by financial authorities, shall be governed by regulations provided for in paragraph 7.5 hereof.

7.8. If the full payment of the amount due to the non-resident is confirmed during the examination of DTA-05 Form by the tax authority and already paid (withheld) taxes are not taken into account by the tax authority as expenses in the profit (income) tax return submitted by the payer (tax agent) for the relevant period, that tax amount is replaced by other tax liabilities of the person paying the income. In this case, the letter of consent signed electronically in the Electronic Information System of State Tax Service under the Form attached to the Regulations (Annex 12) shall be sent to the person paying income (tax agent) and information about it will be provided to the non-resident under the form attached to the Regulations (Annex 13). Thus, the tax authority makes the necessary corrections in the returns of the relevant period.

7-1. Special conditions for determining beneficial ownership

7-1.1. If the condition (one of the conditions) for the application of the exemption in accordance with the provisions of the international agreement is obtaining income by its beneficial owner, the tax authority determines the beneficial ownership status of the non-resident's income from the Azerbaijani source.

7-1.2. The beneficial ownership of a non-resident is proven based on the following documents:

7-1.2.1. Documents confirming the right of the non-resident to use and (or) dispose of the income (official documents received from foreign tax authorities about shareholders and last beneficial owner, statements, Charter etc.);

7-1.2.2. Documents stating that there are no obligations to third parties (residents of a foreign country that has not signed an international agreement with the Republic of Azerbaijan) to use and (or) dispose of such income for the purpose of carrying out entrepreneurial activities (documents confirming the participation share, debentures, copyright, etc.);

7-1.2.3. Documents confirming that the non-resident carries out business activity and (or) other activities in the state where he is a tax resident (financial and tax reports, official documents, received from the relevant authority of a foreign state, confirming activities, employees and property, tax returns, registration certificate, etc. ).

7-1.3. In addition to the documents indicated in paragraph 7-1.2 of the Regulations, tax authority has the right to demand a document about the beneficial owner of the income, certified by the foreign tax authority, as well as other documents (information) to justify the right to receive by the beneficial owner of the income the exemption provided for in the international agreement.

7-1.4.The copies of the documents indicated in paragraphs 7-1.2. and 7-1.3. of the Regulations should be added duly certified in accordance with paragraphs 8.9-8.13 of the Regulations.

8. General provisions for submitting the application forms on implementation of international agreement to tax authorities and the revision

8.1. When application forms set forth in subparagraphs 3.2, 4.1, 5.1, 6.1, and 7.1 hereof are received in soft or hard copy, relevant notification is sent to the applicant (Annex 14).

8.1-1. DTA-03, DTA-04 and DTA-05 Forms should be filled and submitted by a non-resident separately for each person (tax agent) paying the income.

8.2. Except for applications received according to part 7 of the Regulations, the applications submitted are reviewed by the tax authority within 30 days. Applications received according to part 7 of the Regulations are investigated pursuant to procedures established by Decision # 48 of the Cabinet of Ministers of the Republic of Azerbaijan dated to February 23, 2001 on "Regulations about the refund of overpaid taxes, interest rates, and financial sanctions to the taxpayer".

8.3. Except for applications received according to part 7 of the Regulations, if additional time is required for investigating the application submitted, the tax authority has the right to extend the period of application investigation twice, each time by 30 days, stating the grounds for such extension. In this case, the applicant should be informed about this no later than the date of extension.

8.4. The tax authority may send requests regarding the information or supporting documents submitted in the application to foreign persons and to competent authorities of other states, as well as within the country. Where this is the case, the investigation period of the application shall be extended by the time of response to request and the applicant shall be duly notified about the extension no later than 5 (five) business days.

8.5. If documents or information was not submitted by the applicant during the investigation of the application, taking into account the requirements of Article 30.5 of the Law of the Republic of Azerbaijan "On Administrative Proceedings", the tax authority has the right to demand documents or information by sending a letter under the form (Annex 15) attached to the Regulations.

8.5-1. If additional documents or information is not submitted, taking into account the requirements of paragraph 8.5 of the Regulations, the period of application investigation is suspended.

8.5-2. The period is resumed from the moment of submitting additional documents or information to the tax authority.

8.6. The certificate of residency received for the period of payment under DTA-03 Form, taking into account the year in which residency was validated, is considered to be valid until the end of the next year. The certificate of residency under DTA-03 and DTA-05 Forms should cover the period in which works are performed (services are rendered) and payments are effected (to be effected).

8.7. Once the application is approved, depending on the nature of the case, the applicant shall be provided with certificate of residency, letters of consent, or the reference stipulated herein, but if refused, the applicant shall be sent a letter of response which comprehensively explains the reasons for such refusal.

8.8. Applicant shall not be required to provide information or documents irrelevant to the nature of the application.

8.9. Supporting documents issued by competent authority of the other contracting state in accordance with national legislation and administration of that State and enclosed to the application form, shall be submitted upon being legalized by the Ministry of Foreign Affairs of the Republic of Azerbaijan or the consulates of the Republic of Azerbaijan abroad.

8.10. Regardless of the paragraph 8.9 of the Regulations hereof, when the other contracting state accedes to 1961 Hague Convention on "Abolishing the requirement of legalization for foreign public documents” and when this Convention applies to the Republic of Azerbaijan and such other state, legalization of supporting documents shall not be required. In this case, documents shall be apostillized by such State’s competent authority under Hague Convention.

8.11. Irrespective of subparagraphs 8.9 and 8.10 of the Regulations hereof, when the other contracting state joins Minsk Convention on “Legal relations and legal assistance in civil, family and criminal cases” signed on January 22, 1993 and (or) Chisinau Convention on "Legal assistance and legal relations in civil, family and criminal matters" signed on October 7, 2002 by member states of Commonwealth of Independent Countries (CIS) and Conventions are applied between the Republic of Azerbaijan and such other state, the documents duly issued and sealed (by using the seal with the image of state emblem) by the competent authority or person of such State shall be accepted without legalization and apostille.

8.12. If other international agreements, to which both the Republic of Azerbaijan and other contracting state are parties, prescribe provisions which are different from those stated in subparagraphs 8.9, 8.10, and 8.11 of the Regulations hereof, the formalization of documents shall comply with those provisions.

8.12-1. If it is possible to verify the authenticity of the confirmation documents indicated in paragraphs 4.2, 5.3 and 7.3 of the Regulations using QR code and (or) an identification number on the official website of the relevant institution of the foreign state, those documents are submitted to the relevant tax authority without legalization according to paragraphs 8.9-8.12 of the Regulations.

8.13. If documents attached to application form are in foreign language, then their notarized translation into Azerbaijani language shall also be enclosed.

8.14. If, according to the requirements of the Regulations, the application form submitted to the tax authority is signed and presented by the authorized agent of the applicant, then the copy of the power of attorney notarized in the Republic of Azerbaijan for attesting the power of authorized agent to represent the applicant, shall also be attached to the form.   

8.14-1. A tax paying the income (tax agent) may apply with DTA-03, DTA-04 and DTA-05 Forms to the relevant tax authority on behalf of a non-resident.

8.15. During the application of the Regulations, peculiarities of agreements on production sharing, main pipelines, and other similar agreements, also the documents relative to application thereof, shall be taken into account.

8.16. Soft copies of all certificates of residency submitted according to paragraph 3.6 of the Regulations, letters of consent given according to paragraph 5.5 and statements issued by the tax authority acording to paragraph 6.5 hereof, respectively, shall be kept in electronic database of State Tax Service for subsequent applications and future tax control procedures.

8.17. The applicant has the right not to resubmit with a new application the documents that were submitted before, were not expired or canceled during a new application.