Ministry Of Taxes Of The Republic Of Azerbaijan

Ministry of Taxes of the Republic of Azerbaijan is the central executive body implementing the state tax policy within the framework of unified financial and budgetary policy.

The Ministry of Taxes had been established to ensure state control on state price discipline and the tax legislation in July 1990 within the Ministry of Finance.

By Decree of President of the Republic of Azerbaijan dated February 11, 2000 the State Tax Inspectorate was liquidated and the Ministry of Taxes was established on its base.

In order to provide objectivity of controlling works and improvement of tax legislation and state price discipline, increasing of role of state tax system in this field, its independent activity this service was separated from structure of Ministry of Taxes in October 1991 and  began acting as Main State Tax Inspection of Republic of Azerbaijan.

The Ministry controls the accurate calculation of the state taxes and other budget revenues of Republic of Azerbaijan, on time and full transfer to the state budget, supervises the observance of tax legislation, and provides provision of information to taxpayers on tax legislation, explanations regarding calculation and payment of taxes. Furthermore, in accordance with tax legislation, taking into account market prices the Ministry ensures registration of the market prices and establishment of database of market prices in order to provide calculation of taxes. The Ministry carries out the activity for determination of volume of taxation base, registration of goods to be marked with excise stamps but not stamped or marked with fake stamps, registration of juridical and natural persons engaged in business, operative control and special control in order to verify compliance of cash calculations with the population with the legislation. 

It participates in working out of development programs of Republic of Azerbaijan and implements it, as well as in preparation of proposals in regulation of relations between Republic of Azerbaijan and other countries in respect of finance, taxation and investment attraction, provides unified automated information system of state tax bodies of Republic of Azerbaijan.