The Tax Code of the Republic of Azerbaijan approved according to the law numbered 905-IQ dated 11 July 2000:
The Tax Code includes the tax system and the basis of taxation of Azerbaijani Republic, determines payment of taxes and its collection procedures, sets the rights and obligations of the taxpayers, tax authorities and other participants, determines forms and methods of tax control and liability for tax violation of tax, refer to complaints about activities (inactivities) of the state tax authorities and their officials.
The production sharing agreements and the main pipelines, including oil, gas and export oriented oil and gas activities and special economic zones approved by the legislation, use the regulations of these agreements when they differ from regulations set in the Code and other legislative acts on taxes.
