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Financial sanctions and interests

  1. According to the Article 57.1 of the Tax Code, conducting taxable or tax-exempt (non-taxable) transactions for the reporting period, a financial sanction in the amount of 40 manats is applied to the tax payer based on the decision of the head of the tax authority (his deputy) for failure to submit the tax report within the specified period by the taxpayer who is the subject of taxation.
  2. In case of failure to pay taxes or current tax payments in the stipulated period in accordance with Articles 59.1 and 59.2 of the Tax Code, the interest rate at 0,1 % of the amount of tax or current tax payment shall be withheld from the taxpayer or tax agent for each day of delay. This interest rate shall be applied to the entire overdue period in respect to tax payments, but not more than one year. This interest shall be applied to delayed tax amounts that are discovered as a result of field audits, as of the date the tax amounts are calculated to the taxpayer.

Administrative charges

  1. If failed to submit the tax reports on activities carried out within the framework of international agreements that the Republic of Azerbaijan is a party to, production sharing agreements approved by the legislation, major export pipelines and other such agreements to the Ministry of Taxes without a valid reason within the period specified in Article 461.1 of the Code of Administrative Offenses, taxpayers shall be subject to a penalty of 50 manats (except as otherwise provided in those agreements).
  2. According to Article 461.2 of the Code of Administrative Offenses, the officials shall be subject to a penalty of 50 manats in case of failure to declare the state duty collection to the Ministry of Taxes in the cases and in the manner specified by the Law of the Republic of Azerbaijan "On State Duty".
  3. According to Article 467 of the Code of Administrative Offenses, the officials shall be subject to a penalty from 500 to 700 manats for infringement of the state duty regulation, namely, for improper deduction of the state duty by the official responsible for collection of state duty or untimely or incomplete payment to the state budget.
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