The Cabinet of Ministers adopted a Resolution on Amendments to the Resolution of the Cabinet of Ministers of the Republic of Azerbaijan No. 265 dated July 28, 2020 “On Approval of the Criteria for Risky Taxpayers, Including Risky Transactions”.
According to the Resolution, a number of amendments were made to the Resolution of the Cabinet of Ministers of the Republic of Azerbaijan “On Approval of the Criteria for Risky Taxpayers, Including Risky Transactions” and the title was changed to the following wording: “On Approval of the Risk Criteria for Taxpayers and the Rules and Conditions for Including and Removing Taxpayers from the List of Risky Taxpayers”.
The amendment states that the document was prepared in accordance with Article 13.2.82 of the Tax Code of the Republic of Azerbaijan and determines the risk criteria for taxpayers and the procedure and conditions for including and removing taxpayers from the list of risky taxpayers.
Decisions on the taxpayer's status as a risky taxpayer are posted on the official website of the State Tax Service under the Ministry of Economy of the Republic of Azerbaijan on the day of their adoption.
Click the link for more information about the revision.
