The Tax Code of the Republic of Azerbaijan

Article 49. Making the decision based on the results of tax inspection materials revision
49.1. Based on the revision of tax inspection materials the head of the tax authority (deputy head) shall make one of the following decisions within 10 days:
49.1.1. on calling the taxpayer to account for violation of tax legislation;
49.1.2. on refusal to call the taxpayer to account for violation of tax legislation;
49.1.3. on additional measures for inspection.
49.2. The decision on calling the taxpayer to account for violation of tax legislation shall contain the circumstances of the taxpayer’s violation of tax legislation, documents and other information that confirm the indicated circumstances, explanations of the taxpayer and results of revision of such explanations, with indication of articles of relevant laws that stipulate the applied measures of responsibility for tax legislation violation. The specific violations of tax legislation for which the taxpayer is being called to account shall be explained to the taxpayer.
49.3. On the basis of decision on calling the taxpayer to account for violation of tax legislation no later than 10 days the taxpayer shall be sent the request on payment underpaid taxes, interests, amounts of financial sanctions, administrative penalties as well as the remedial of indicated violations.
49.4. The copy of the decision of tax authority and requirement shall be issued to the taxpayer or his representative with registration of the date of receive. When due to the deliberate actions of the taxpayer or his representative the copy of the tax authority decision and/or request can not be issued, documents shall be deemed issued from the moment from the date they are received by registered mail.
49.5. The failure of tax authority officials to comply with requirements of this article may provide the basis for cancellation of the tax authority’s decision by the supervising tax authority or the court.
49.6. On tax violations determined for which the taxpayer to be called to administrative account the authorized tax official, who conducts the inspection shall create a separate protocol on administrative violation. The revision of cases on such violations and application of administrative sanctions to taxpayer’s officials and individual entrepreneurs shall be conducted by tax authorities pursuant with the Code of the Republic of Azerbaijan for Administrative Offences.
49.7. The provisions of this article shall also be applicable to tax agents.