Legal assistance to taxpayers
Legal assistance to taxpayers on their rights and obligations, application to the court and tax payments is provided in accordance by the laws of the Republic of Azerbaijan by Legal Store. Providing quality legal services in tax law is one of the leading qualities of our company!
Providing legal advice to taxpayers is a common practice, especially when it comes to tax inspections, tax refunds, the conduct of tax officers during mobile and cameral inspections, and their illegal actions.
Thus, the Regulations of the Cabinet of Ministers on "Reimbursement of overpaid taxes, compulsory state social insurance and unemployment insurance, interest and financial sanctions" indicate that the taxpayer was not properly charged or paid over 3 years after the end of the tax period have the right to demand the repayment of financial sanctions or other taxes, interest due to financial sanctions and administrative penalties, or to pay the subsequent tax payments with the taxpayer's consent within 5 years after the end of the tax period.
Taxpayers are any persons who are required to pay the tax from the taxable objects defined by the Tax Code. "Person" refers to individuals and legal entities, including resident and non-resident.
The rights of taxpayers are set out in Article 15 of the Tax Code. The article requires timely repayment or replacement of overpaid taxes, participate in tax relations, either directly or through their representative, to obtain a copy of the tax inspection protocols and decisions of the tax authorities, as provided by law as well as the right to request the protection of secrecy.
Also, taxpayers have a right to file complaints against tax inspectors and their administrators in the prescribed manner administratively and in court, familiarize with acts and other materials of tax inspections, calculation and payment of taxes to tax authorities and their officials, as well as acts of tax audits. Their right to express their opinion on this matter has also been established.
Responsibilities of taxpayers
The list of duties of taxpayers includes:
- pay taxes established by law, as well as interest accrued in the manner prescribed by the Tax Code, applicable financial sanctions and other compulsory payments.
- to receive a taxpayer identification number (TIN) from tax authorities.
- to comply with the lawful requests of tax authorities to eliminate violations of tax legislation
- to provide keeping of accounting documents and other documents necessary for calculation and payment of taxes, as well as documents confirming income (including expenses for legal entities) and paid (withheld) taxes within the period established by the legislation.
Registration with tax authorities
A taxpayer (except for commercial legal entities, public legal entities, as well as representative offices and branches of a foreign commercial legal entity) can apply for registration with the tax authority.
When applying for tax registration for their branches and representative offices, taxpayers have to provide documents, charters or statutes of their state registration approved in the prescribed manner and documents confirming the address of the legal entity, as well as documents confirming the identity of the manager and other documents.
Taxpayers may pay tax at the place of their residence, at the place of their registration, at the place of their tax registration, at the place of residence of the natural person, or at the place where the taxpayer is governed unless otherwise provided by the Tax Code.
Provision of legal services to taxpayers
Taxpayers, what are your rights during tax audits? Our company briefly informs you of this and is ready to assist you in this area. For example, our company provides legal services regarding tax refunds, the authority of tax officers during mobile and cameral inspections, and to sue their wrongful actions in court.