Commercial (tax) confidentiality
Tax authorities and their officials in the course of performing official duties (for the period of their work in tax authorities or after they were dismissed from their duties) shall maintain secrecy regarding all information on taxpayers.
- Any information received by tax authority and its officials from taxpayer shall be considered as commercial (tax) secret and information about private life with the exception of following:
- disclosed by the taxpayer's consent;
- on taxpayer's tax identification;
- on statutory fund (statutory capital) of enterprise;
- on tax violation and responsibility for such violations;
- tax payments arrears;
- information in the state register of legal entities.
- Commercial (tax) confidentiality shall not be disclosed by tax authorities and their officials, with exception of cases stipulated by legislation.
The disclosure of commercial (tax) confidentiality shall include, but shall not be limited to, mainly use or transfer to another person of commercial (tax) confidential information of the taxpayer that became open to the tax authority official, invited expert or specialist during application of their duties in tax inspection.
- Information received by tax authorities that contain sensitive commercial (tax) information shall be under the special access and storing regime.
The access to information comprising the commercial (tax) confidentiality shall be available to officials by the lists approved by relevant body of executive power.
- The loss of information comprising the commercial (tax) confidentiality or disclosure of such information stipulates the legal responsibility by the legislation.
- Tax authorities and their officials indicated in article 30.1 of this Code, may in the order established by the legislation provide to other agencies information on taxpayer only in following cases:
- to tax authorities and their officials for the purpose of carrying out their duties;
- relevant body of executive power for the purpose of prevention and investigation of tax law violations with criminal case;
- courts in the course of proceedings for establishing taxpayer's tax liability or responsibility for tax violations or offences, as well as other criminal liability;
- relevant government authorities of other states in accordance with international treaties to which the Azerbaijan Republic is the party;
- State social security and medical insurance funds - to the extent necessary for the implementation of laws concerning social security;
- customs authorities - for the purpose of administering customs legislation.
- Government authorities and their officials shall return the documents that contain commercial (tax) confidentiality to the tax authorities that provided them with such documents.
- Information concerning taxpayer may not be disclosed to another person without taxpayer's written consent.