The Azerbaijan Republic’s State Tax Service is the central executive body responsible for ensuring the implementation of state tax policy, collecting taxes and other revenues for the state budget on a timely and complete basis, and exercising state control within the framework of a single financial and fiscal policy implemented in the Republic of Azerbaijan. The ministry’s functions include the following:

• Developing recommendations for enhancing the Republic of Azerbaijan’s tax policy
• Contributing to the tax legislation’s development
• Organizing the activities of state tax authorities under Azerbaijani tax legislation, ensuring accurate calculation and timely and complete transfer to the state budget of state taxes and other revenue that has been entrusted to it by law.
• Contributing to the development of tax revenue predictions for the Republic of Azerbaijan’s state budget
• Developing and implementing procedures to ensure that the Republic of Azerbaijan’s tax legislation is adhered to
• Contribute to the creation and implementation of projects for the Republic of Azerbaijan’s state tax authority
• Conducting tax accounting (ensuring that funds are calculated and received for the intended purpose) and preparing reports for the President of the Republic of Azerbaijan, the Cabinet of Ministers of the Republic of Azerbaijan, and the Ministry of Finance of the Republic of Azerbaijan
• Collecting, analyzing, and assessing information in cases of tax evasion, as well as making recommendations to appropriate authorities for resolving the case and the situations that result in tax evasion.
• Keeping a register of taxpayers, their subsidiaries, representative offices, and other units
• Conducting criminal tax investigations and conducting operational and investigative actions as required by law.
• Creating tax returns, reports, and other papers on the computation and payment of taxes and other revenues
• Assuring the efficient operation of the state tax authorities’ unified automated information system                       

Registering Business Entities

For state registration of legal entities and procedures for submitting registration forms to the appropriate tax body, as outlined by the Azerbaijan Republic’s Ministry of Taxes “Present state” “legal entity should be subjected to “registration for commercial purposes.” The application is signed by the founder (founders of the founders) and is notarized. The application shall include the following:

• The founder(s) of an association as a legal entity (s) or it is (their) authorized representative;
• Establishment and approval of the legal entity of the founder (s) by the decision;
• “-Addendum to “On state registration of legal entities for commercial purposes.” The founders of the organization as a legal entity, as well as individuals filled out two forms separately. Along with the physical appearance of the co-founders of the passport, the Ministry of Internal Affairs does not confirm the contents of a person’s passport registration data. Matching photocopies of the applicant’s identification may be required to accompany the application;
• The supervisory board of the “Application for State Registration of Commercial Legal Person” s has determined the date of submission of the registration application. with the appropriate attachment. The Interior Ministry has not checked the information contained in Annex passport registration details, which may be required if the identification of the supervisory board members is to be confirmed. to attach a copy of the document;
• The founders’ exercise of executive and administrative authority or the appointment of a legal representative, as well as a copy of the decision. If the legal representative’s passport details as indicated in the application are not confirmed by the Ministry of Internal Affairs’ passport registration data, he must attach a copy of his passport. An identity card may be required;
• A legal entity is defined as a document that verifies an organization’s legal address;
• A limited liability business or a joint-stock corporation, as well as a bank or an insurance company, verifies the payment of approved capital (cashier’s check, real estate, or mortgage, for example). – The charter of the company’s share capital for a fixed period (not to exceed three months) makes no provision for payment;
• To obtain the status of a legal entity entitled to act under the special tax regime, an “Application for State Registration of Commercial Legal Person” is submitted with the necessary attachments;
• Along with the application, the founder(s) must submit an application signed by a person lawfully authorized by power of attorney.
• Banks and insurance firms, as well as the construction of higher education institutions and the necessary authority to conduct the aforementioned operations, require the permission document.

ADDITIONAL INFO

Office Locations & Contacts

1. The Ministry of Economy and Industry

84, U.Hajibekov Street, Baku (Government House)

Phone: (+99412) 4938867

Fax: (+99412) 4925895

E-mail: office@economy.gov.az

Web page: http://www.economy.gov.az/eng

2. Azerbaijan’s Ministry of Taxes

AZ1073, 16, Landau Str., Baku,

Azerbaijan Republic

Phones: (99412) 4038970

Fax: (99412) 4038971

Email: office@taxes.gov.az

3. Headquarters

16 Landau Street, Baku, Azerbaijan Republic AZ1073

4. Website: www.taxes.gov.az