The taxpayer and the official have the right to complain about the decisions and acts of the tax authorities, actions and inaction of their officials. This complaint is submitted to a higher official, a higher tax authority or a court in accordance with the law.
Complaint procedure
Filing a complaint to a senior official or a tax authority does not exclude the same or subsequent filing of that complaint with the court. The complaint shall be made by the taxpayer to a higher official or tax authority from the date on which he knew or should have known that his rights were violated. for a period of 3 months is given. If that period is missed by the taxpayer or the debtor for valid reasons, that period can be restored by the higher tax authority and their official based on the application of the person who filed the complaint.
Consideration of the complaint in the tax authority
Complaints of the tax payer or the debtor against the decisions and acts of the tax authority, as well as the action or inaction of the officials of the tax authority, from the date of receipt of such complaint 30 working days reviewed by the higher tax authority or its official. A written response is sent to the person who complained about it. Complaint about Determine the circumstances of importance for the purpose of From 30 working days more overtime requirement can be This caseand the time period for considering the appeal by the tax authority once 30 working days can be extended. Extension of time about the person who filed the complainta 3 working days during information is sent.
A taxpayer may not be satisfied with the amount of tax assessed to him. At this time, without stopping the payment of the tax, he can file a complaint directly with the relevant executive authority or the court, which carries out tax control.
The taxpayer has the right not to pay the financial penalty during the period when the complaint is considered.
A complaint filed by a taxpayer or a debtor to a tax authority or an official does not stop the execution of the action or decision complained of, unless the taxpayer disagrees with the amount of tax assessed to him.
If the action or decision complained about is not in accordance with the law, the tax authority or the official who hears the complaint partially or completely suspends its implementation. The decision to partially or completely suspend the execution of the decision is taken by the tax authority that adopted the act or the head of the tax authority.
If the amount of the interest, tax or financial sanction, the calculation or application of which is complained about, has been paid in accordance with the application, and if the interest, tax or financial sanction is partially or completely canceled as a result of the satisfaction of this appeal, the taxpayer has the right to the following:
- receive interest on those amounts;
- if there are no tax debts, it must be returned within 45 days based on the taxpayer's request, or it is attributed to the account of future payments. (amounts of interest, tax, financial sanctions or administrative fines incorrectly charged by tax authorities)
Consideration of complaints submitted to the court
Lawsuits and complaints submitted to the court regarding decisions and acts of tax authorities, actions or inaction of officials of tax authorities Administrative Procedure Code of the Republic of Azerbaijan is considered in accordance with the rules established by
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