Ministry of Taxes (Azerbaijan)

Ministry of Taxes of Azerbaijan Republic
Azərbaycan Respublikasının Vergilər Nazirliyi
Coat of arms of Azerbaijan
Agency overview
Formed February 11, 2000
Headquarters 16 Landau Street, Baku, Azerbaijan Republic AZ1073
Agency executives
  • Mikayil Jabbarov, Minister of Taxes
  • Natig Amirov, First Deputy Minister
  • Namig Aliyev, Deputy Minister
  • Sahir Mammadkhanov, Deputy Minister
  • Sahib Alakbarov, Deputy Minister
Website www.taxes.gov.az

The Ministry of Taxes of Azerbaijan Republic (Azerbaijani: Azərbaycan Respublikasının Vergilər Nazirliyi) is a governmental agency within the Cabinet of Azerbaijan in charge of regulating taxes and tax collection activities in all sectors of the economy of Azerbaijan Republic. The ministry is headed by Mikayil Jabbarov.[1]

History

With the breakup of the Soviet Union and gradual transition from command to market economy, tax collection was assigned to the newly established Tax Inspection Department within the Ministry of Finance of Azerbaijan Republic in July 1990. The department was in charge of implentation of new tax policies, collection of taxes and timely tax payments to the national budget. In October 1991, the department was closed within the Ministry of Finance and reopened as the Main State Tax Inspection. On February 11, 2000 by the Presidential Decree, the Main State Tax Inspection was abolished and Ministry of Taxes established on its basis.[2]

Structure

The ministry is headed by the minister aided by one first deputy and three deputy ministers.[3] The First Deputy oversees Tax Policy and Strategic Research Department.[4] Main functions of the ministry include improvement of economy regulation structure, increasing efficiency in collection of taxes and their proper use, accounting of the financial means being transferred to the national vudget; investigation and inspection of irregularities in collection of taxes; implementation of audits in taxpaying enterprises; protection of rights of the taxpaying entities and individuals.[5] In 2007, the ministry introduced its online collection page under State Tax Administration Improvement Program due to high economic growth with number of businesses growing rapidly for the last few years.[6]

Single Window System

Taking into account the difficulties faced by entrepreneurs during the registration process and the low rating of Azerbaijan in the Doing Business 2007 report,[7] the government of Azerbaijan started to implement reform in this process. For this purpose, in 2007 two presidential decrees (30 April 2007 Decree on Certain Measures Regarding the Development of Entrepreneurship in the Republic of Azerbaijan, and 25 October 2007 Decree on Measures to Ensure Organization of Entrepreneurship Activities on the Principle of Single Window) were signed. As a result, the Ministry of Taxes was designated as the principal responsible organization for registering through "single window" system. This government agency started to register business entities through its AVIS software. A number of legal acts were amended before applying "single window" principle. In consequence, new registration system does not need additional support of professional lawyers[8] and is mainly regulated by the following legislative acts:

  • "Law on State Registration and State Registry of Legal Entities ";
  • Civil Code of the Republic of Azerbaijan;
  • The Tax Code of the Republic of Azerbaijan;
  • Methodological Guidelines of the Ministry of Taxes.[8]

In the registration process of legal entities, single application is used in order to apply "single window" principle effectively. All the required information is provided in this application form to register at tax authorities, State Social Protection Fund and State Statistics Committee. As a result of simplified procedures, entrepreneurs apply to the local registering bodies instead of various authorities.[8]

Mobile ID - Asan Imza

As of September 2013, the Ministry of Taxes commenced the system of Asan Imza. Asan Imza is a service provided by the Ministry and mobile operators that ensures authentication of the user through the SIM card of the mobile phone. It is a form of secure electronic ID, which is given to the representatives of state institutions and organizations and juridical persons. Asan Imza gives an opportunity to verify one's identity and sign documents in electronic form. The company B.EST Solutions has developed the digital signature platform. The project was based on the "PPP" model (Public-Private Partnership). The process of issuing a mobile digital signature has begun from July 2013. For this purpose, the ASAN Certification Service Center (ASXM) was established in the Ministry of Taxes, which is integrated with the Automated Tax Information System (AVIS) and with the platforms of all cellular communication operators of Azerbaijan. This service is used in banks, insurance companies, online payment portals and many other institutions.[9]

See also

References

  1. ↑ "CIA. Chiefs of State and Cabinet Members of Foreign Governments". Archived from the original on 2010-05-28. Retrieved 2010-11-17.
  2. ↑ "The Ministry of Taxes of the Republic of Azerbaijan. History of Ministry of Taxes". Retrieved 2010-11-17.
  3. ↑ "The Ministry of Taxes of the Republic of Azerbaijan. Head of Ministry of Taxes". Retrieved 2010-11-17.
  4. ↑ "Structure of the Ministry of Taxes". Archived from the original on 2011-07-08. Retrieved 2010-11-17.
  5. ↑ "Vergilər Nazirliyi" [Ministry of Taxes]. Retrieved 2010-11-17.
  6. ↑ "High Economic Growth in Azerbaijan Positively Affects Tax Payments: Ministry of Taxes". Trend News Agency. 2008-01-02. Retrieved 2010-11-17.
  7. ↑ IBRD/World Bank (2006). Doing Business 2007: How to reform (PDF). ISBN 0-8213-6489-8. Archived from the original (PDF) on 2017-10-06.
  8. 1 2 3 International Finance Corporation (2009). Study of Small and Medium Enterprises in Azerbaijan (PDF). pp. 45–53. Archived from the original (PDF) on 2017-10-06.
  9. ↑ "Asan İmza – your identification".
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