Commercial secret

Commercial secret- that is the data that is connected to the productional,technological, management, financial and other activities of the legal and physical persons and can damage their interests if revealed.

Tax authorities and their authoritative members (during their working period in tax authorities or when they leave the job) are obliged to maintain the confidentiality of any data they got about taxpayers or they are given to while rendering a service.

Any data tax authorities and their authoritative members got about taxpayers is regarded as a commercial secret and private data excluding the following ones:

-the data revealed with taxpayer’s consent;

-the data about the identification number of the taxayer;

-the data about the regulations’ fund (regulations’ capital) of the institution;

-violation of the tax legislation and liability measures for these violation cases;

-debts on tax payments;

-legal entities’ data in state register (excluding the data about the founders (participants) of the commercial legal entities and their share in regulations’ capital).

Commercial (tax) secret should not be revealed excluding the disclosure cases by tax authorities, their authoritative members within the legal terms. The disclosure of the commercial (tax) secret includes, but doesn’t get limited with the authoritative members of the tax authority, an involved specialist or an expert to use the commercial (tax) secret of the taxpayer and to give it to the other person during the tax control imlementing their duties.

There is a special regime for maintaining the data that is entered to the tax authority and constitutes the commercial (tax) secret. The authoritative people can also get the data consituting the commercial (tax) secret according to the list fixed by respective executive body.

Losing or revealing the data constituting the commercial (tax) secret causes the accountability as prescribed by law.

Tax authorities and their authoritative members prescribed in the 30.1 article of the Tax Code can only give the information about the taxpayers to the other bodies on the following occasions:


- to tax authorities and their authoritative members for implementing the duties of the tax authorities;

- to the respective executive body for the elimination of tax legislation’s violation cases leading to crime accountability and leading an investigation;

-to the respective courts in order to address the issues related to administrartive mistakes and the violation of the tax legislation leading to crime accountability;

-to the respective governments of the other states regarding with the international agreements the Republic of Azerbaijan has underpinned;

-to the state social security and medical insurance funds if it is necessary for the laws related to social security to be implemented;

- To the customs authorities in order the customs legislation to be implemented.

- To the financial monitoring body in order to prevent financing the terrorism and legalizing the money funds and other properties gained through the crime .

State agencies and their authoritative members should give the papers with the information holding the commercial secret within it back to the tax authorities that had submitted the papers to them.

The data about a taxpayer can be given to another person with the written approval of him\her.

The data of the physical persons in state register are the following:


-the name of the institution (firm);

-legal address of the institution;

-Organizational-legal form of the institution;

 -financial year;

-identification number of the taxpayer (for commercial bodies), registration number of the non-commercial body;

-The name, last name, father name, citizenship and the address of the each founder of the institution. If the founder is the legal entity, the data about his\her name, legal address and registration is necessary, as well.

-the data about the place, organizational-legal form and register of the institutions the legal entity established within the territory of the Republic of Azerbaijan or out of the borders of it.

In addition to the data considered for the legal entities, the branches or the departments of the foreign legal entities, the following should also be indicated depending on the organizational-legal form of the legal entity:

-the quantity of the main capital for each partner within the Kommandite partnership (limited partnership)

-the data about the quantity of the regulations’ capital in a limited liability company (LLC) or in joint-stock company and main capital of each founder, if the board of managers (observation board) is established, the name, last name, father name and the address of each member (the data about the founders (participants) of the commercial physical persons and about their shares in the regulations’ capital is considered commercial secret);

-the data about activity subject and goals, activity place in non-commercial organizations and the data about the members, regulations’ capital and the property share of the founders of the board of protectors in funds.


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Mükafatlar və nailiyyətlər

Azərbaycan Respublikası Vergilər Nazirliyi
2002 - 2017

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