The Tax Code of the Republic of Azerbaijan

Chapter VII. General provisions on tax payments
Article 65. The procedure on collection of tax debts
65.1. If the taxpayer did not implement the tax obligation within timeframe specified by this Code, the tax authority shall send to the taxpayer the notification on payment within 5 days of taxes, interests and applied financial sanctions, calculated or re-calculated in accordance with this Code.
65.2. Except as provided for in Articles 65.2.1.1 and 65.2.1.4 of this Code, in other cases on the charged or overcharged taxes, interests and applied financial sanctions, tax authority gives to the credit organization or person engaged in banking operations, the order, being the executive (payment) document to freeze the funds at the current or other accounts of the taxpayer in national or foreign currency in the amount of 105% of the debt and covering debit operations.
65.2.1. The tax authority issues to the credit organization or person engaged in banking operations the order, being the executive (payment) document to recover debts for taxes, interest and financial penalties to the state budget from the current and other accounts of the taxpayer in the national or foreign currency:
65.2.1.1. in case of taxpayer's failure to effect payment of calculated and declared tax by the due date, subject to Article 65.1 of this Code;
65.2.1.2. if after receipt of the notice referred to in Article 65.1 of this Code, the taxpayer within 30 calendar days shall not apply to the court with complaint as per the taxes, interests and financial sanctions applied by the tax authority;
65.2.1.3. according to the relevant court judgment, if any;
65.2.1.4. in case of availability of the written consent of the taxpayer.
65.2.2. If after receipt of the notice referred to in Article 65.1 of this Code, the taxpayer within 30 calendar days applies with a complaint to the court in connection with calculations of tax authorities, a credit institution or a person engaged in banking operations, according to the valid court order and in accordance with Article 65.2.1.3 of this Code provides for execution of issued order.
65.2.3. Tax authority ensures the collection of VAT tax arrears only from VAT deposit account of the taxpayer to the state budget . In the absence of the taxpayer funds on the VAT deposit account, sufficient for the payment of VAT tax arrears, in order to recover VAT tax arrears to the state budget in the manner prescribed by this Code may be issued an order for the other accounts of this entity.
65.3. Should the taxpayer have monetary means on current or other accounts in national or foreign currency the instruction of the tax authority shall be fulfilled by the bank or other crediting organization at the date when such instruction is obtained.
65.4. Should the taxpayer not have any monetary means on current or other accounts in national or foreign currency or monetary means are not sufficient to cover tax debts and interests, payment of applied financial sanctions orfreeze the fundsin the amount prescribedby this Code, the instruction of the tax authority shall be kept by the bank or other crediting organization and is fulfilled as monetary means are deposited on taxpayer’s account.
65.5. Should the debts not be paid within 90 days from the date of obtaining of instruction by the bank or other crediting organization and in the event when no information on registration of property for coverage of debts is issued within next 5 banking days in accordance with this Code, the instruction is returned and can not be applied again for the same debt.
In the event when bank or crediting organization have received notification from the tax authority on issuance of decision to conduct the property inventory or on refusal of the relevant executive authority to conduct the property inventory, as stipulated in Article 89.15 of this Code, the instruction is left at force until the taxpayer has fulfilled his tax obligations on this debt.
65.6. Instruction of tax authorities on payment to the state budget of tax debts and interests, applied financial sanctions shall be implemented by the bank or other crediting organization in accordance with order on payments stipulated by the Civil Code of the Republic of Azerbaijan.
65.7. If the instruction of tax authorities on deduction to the state budget of tax debts and interests, applied financial sanctions is directed at taxpayer’s currency bank account, the bank or crediting entity shall freeze funds in the account in accordance with procedures stipulated in Article 60.1.2. of this Code, providing the immediate notification to the taxpayer on this. Upon implementation by the taxpayer of conversion operation, bank or crediting entity shall fulfill the instruction of the tax authority.
65.8. If instruction of the tax authority on payment to the state budget of tax debts, interests and financial sanctions is issued to a number of banks or crediting entities, and tax debts, interests and financial sanctions are paid to the state budget from any current or other accounts in national or foreign currency of the taxpayer or frozen, tax authority shall provide the immediate recall of instructions issued to other banks or crediting entities.
Before recall of the order of the tax authority, credit organizations or persons engaged in banking operations, shall suspend execution of the order on such funds with freezing funds in the amounts charged (paid) to the state budget in the account of the taxpayer on the basis of the document confirming the charging (payment) to the state budget of taxes arrears, interests and financial sanctions.
65.9. Returning of exceeding funds paid to the state budget from current or other accounts in national or foreign currency of the taxpayer shall be implemented in accordance with procedure established by Article 87 of this Code.