The Tax Code of the Republic of Azerbaijan

Article 61. The responsibility of tax authorities and their officials
61.1. Tax authorities and their officials shall hold the responsibility in accordance with provisions of existing legislation for any losses caused to the taxpayers as the result of their unlawful activities (decisions) or lack of action, as well as unlawful activities (decisions) or lack of action of officials and other employees of indicated authorities during execution of their duties.
61.2. Losses caused to the taxpayers as a result of activities (decisions) or lack of action indicated in article 61.1. of this Code shall be compensated on the basis of court verdict.
Unless otherwise is stipulated by this Code, the amounts of overcharged tax sanctions, interests and administrative penalties in the cases of absence of tax debts shall be refunded or credited to future payments within 45 days from the date of submission of relevant application by the taxpayer.
61.3. For any unlawful activities (decisions) or lack of action, as well as not execution or inappropriate execution of their duties, officials and other employees of tax authorities shall be called to account in accordance with existing legislation.
Chapter VI. Appealing of decisions (acts) of tax authorities and actions or lack of action of their officials
Article 62. Procedure for appealing
62.1. Each taxpayer or any liable person shall have the right to object the decisions (acts) of tax authorities, activities of lack of action of there officials.
62.2. Decisions (acts) of tax authorities, activities or lack of action of their officials can be appealed at the supervising tax authority (supervising official) and/or in court.
The submission of appeal to the supervising tax authority (supervising official) does not exclude the right of simultaneous or subsequent submission of similar appeal to the court.
62.3. The appeal to the supervising tax authority (supervising tax official) 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 in paragraph 1 of this article for good reasons, this time period can be re-established by supervising tax authority or supervising official of the tax authority.