The Tax Code of the Republic of Azerbaijan

Article 86. Places where taxes are paid
86.0. Taxes shall be paid at the following places:
86.0.1. the place indicated in the notice; or
86.0.2. at place of registration of the taxpayer- unless otherwise stipulated by this Code;
86.0.3. withholding taxes,- by tax agencies at the location of registration;
86.0.4. when no place is indicated in the relevant tax legislation, the place of residence of the physical taxpayer, or the place of activity of a legal taxpayer.
Article 87. Refund of overpaid taxes, interests and financial sanctions
87.1. Where tax, interest or financial sanction is paid in excess of the assessed tax amount, with exception of administrative penalties such overpayments shall be:
87.1.1. shall be accounted at the balance of other taxes, interests, financial sanctions and administrative penalties;
87.1.2. credited, with the taxpayer’s agreement, such excess amount against the taxpayer’s future tax liabilities;
87.2. If an excess tax amount, interest or financial sanctions paid by a taxpayer is credited against his/its other tax liabilities, on their request a taxpayer is issued the extract from the file and revision protocol, as well as once in a quarter within 20 days until the quarter end he is sent the notification. Extract from the personal sheet or verification act shall not be given for the period not covered by tax inspection during preliminary investigation carried out by the respective executive authority on cases related to offences provided by Article 213 and 213-1 of the Criminal Code of the Republic of Azerbaijan in accordance with Criminal Procedure Code of the Republic of Azerbaijan.
87.3. Unless otherwise provided for in this Code, refund such excess amount to the taxpayer, upon the taxpayer submitting a written application, within 45 days.
87.4. Rules for the refund of overpaid taxes, interests and financial sanctions shall be established by relevant executive authority.