Representation in Tax Authorities and Courts

You can with confidence file a complaint to the tax authorities, challenge their decisions in court, file a lawsuit, and seek legal representation from our experienced and professional lawyers in this area.

Taxpayers may go to tax authorities and courts with a claim or violation of their rights with the help of legal representation. Taxpayers and other entities making payments to the budget may claim their rights to recover financial losses. Under the law, individuals can exercise these rights out of court and judicial ways.

According to Article 62 of the Tax Code, taxpayers have the right to appeal decisions of tax authorities, as well as actions of officials. They may apply to the higher tax authority and the court in the manner prescribed by law.

Complaint to the tax authorities

Appealing to tax authorities is an administrative way of protecting rights. Citizens have the right to appeal to state authorities and receive a written response within a specified period as a result of the violation of their rights protected by law.

Also, taxpayers should apply to the tax authorities within 3 months from the date they are aware of the violation of their rights. If this period is omitted for a valid reason, the time limit may be renewed by the tax authority.

The same complaint must be reviewed by the tax authority within 30 days and answered in written form within 10 days. Submitting an appeal does not suspend the execution of the act. In some cases, if the taxpayer does not agree with the amount of tax assessed, the execution of the decision may be fully or partially interrupted by the appealing body in cases of non-compliance with the law. However, in the financial sanctions, the taxpayer has the right not to execute the decision until the final decision of the tax authority on the complaint.

The Ministry of Taxes of the Republic of Azerbaijan acts as the tax authority, which protects the rights and interests of taxpayers. To this end, the Minister signed an order dated February 22, 2001 "On the establishment of a commission to review taxpayers' complaints against decisions of tax authorities and actions (inaction) of their officials."

The order states that the Commission consisting of officials of the Ministry of Taxes should review taxpayers' complaints at least twice a month in a timely and objective manner.

Complaint to the court

Article 60 of the Constitution of the Republic of Azerbaijan establishes the right to judicial protection. Thus, judicial protection of the rights and freedoms of all is guaranteed.

In particular, these rights of taxpayers cannot be restricted by any legislative acts and may be exercised irrespective of whether they have been submitted to a higher tax authority. Statute of claims is reviewed by the General Courts and the Economic Court on the disputes.

When a taxpayer is a physical person who is not an individual entrepreneur, the disputes are solved by the courts. If a person is an individual entrepreneur, the dispute does not arise from his or her business activities, the complaints will be considered by the courts.

Complaints to local economic courts about decisions of tax authorities and actions of their officials can be filed by taxpayers, legal persons, and individual entrepreneurs. Taxpayers' complaints are reviewed by the court of the first instance, the economic court or the Economic Court for disputes arising from international treaties.

In case of refusal to consider the application, return of the application or retention of the application or termination of proceedings on the case, the paid state duty shall be refunded.

Providing legal services in tax authorities and courts

Legal Store's tax lawyers will provide you with a high degree of protection by representing your interests in tax authorities, as well as lawsuits, tax law disputes and other cases, litigation in tax disputes, as plaintiffs or defendants' representatives in tax audits.

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