Information on the possibility of filing a complaint in the manner specified in the Chapter VII of the Law of the Republic of Azerbaijan "On Administrative Proceedings" about refusal of adopted administrative act or adoption of administrative act or about the action-inaction of the administrative authority

According to the Article 2.0.5 of the Law of the Republic of Azerbaijan "On Administrative Proceedings", administrative complaint is a written appeal filed by the interested person to the higher administrative authority (in terms of subordination) about the administrative act, refusal to adopt an administrative act or the action or inaction of the administrative authority in order to protect his/her rights and interests protected by law.

Pursuant to the article 71 of this Law, interested persons shall have the right to file a complaint about an administrative act or refusal to adopt an administrative act in order to protect their rights or interests protected by law. In cases where the purpose of the person's appeal is not related to the adoption of an administrative act, a complaint may also be filed against the action or inaction of the administrative authority.

According to the Article 74 of this Law, an administrative complaint shall be composed in writing. The administrative complaint shall contain the following information:

• Name and address of the administrative body to which the complaint filed;
• Full name, registered residential address or place of residence of the complainant (name and legal address of legal entity), his/her procedural status in administrative proceedings;
• Administrative act or action (inaction) to which the complaint relates;
• The claim of the complainant and the grounds for the claim;
• Date the complaint is drawn up;
• Signature of the complainant.

Please be informed that according to the Articles 15.1.9 and 62 of the Tax Code, a taxpayer or any official shall hold the right to file an appeal against the decisions (acts) of tax authorities and actions (inaction) of tax officials. Complaints against decisions (acts) of tax authorities, as well as actions (inaction) of tax officials shall be submitted to the supervising tax authority (supervising official) and/or to the court in the manner prescribed by law. The submission of complaint to the supervising tax authority (supervising official) shall not exclude the right of simultaneous or subsequent submission of similar appeal to the court. The complaint to the supervising tax authority (supervising tax official) against decisions (acts) of tax authorities, as well as actions (inaction) of tax officials shall be submitted within 3 months from the date when the taxpayer or any other liable person had determined or was to determine the violation of his rights. Should the taxpayer or other liable person miss the time period indicated for justifiable reasons, this time period can be re-established by supervising tax authority or supervising official of the tax authority, at the request of the complainant.

According to the foregoing, the taxpayer or other official shall have the right to appeal to the Ministry of Taxes for refusal of decisions (acts) of tax authorities or adoption thereof, as well as the actions (inaction) of the tax authorities. The above-mentioned appeals (with the exception of complaints on corruption-related offenses) shall be reviewed by the Main Department of work with documents and consideration of appeals (Secretariat). The complainant shall have the right to appeal the decisions of the Main Department of work with documents and consideration of appeals (Secretariat) to the Board of Appeals of the Ministry of Taxes (and to appeal the decisions of the latter to the Board of Appeals under the President of the Republic of Azerbaijan) or to appeal any of these decisions directly to any judicial authority.