- According to Article 57.1 of the Tax Code, a financial sanction of 40 AZN is imposed on taxpayers who do not submit their tax report or, if there was no entrepreneurial activity or other taxable transactions during the reporting period, do not submit a certificate instead of the tax report to the tax authority within the established timeframe without valid reasons, based on the decision of the head (or deputy) of the tax authority.
- According to Articles 59.1 and 59.2 of the Tax Code, if the tax or current tax payment is not paid within the period established by the Tax Code, an interest of 0.1% of the unpaid tax or current tax payment amount is charged for each overdue day after the payment deadline from the taxpayer or tax agent. This interest is applied to all overdue periods regarding tax payments but not exceeding one year. This interest is applied to tax amounts unpaid on time identified as a result of field tax audits from the day these tax amounts are charged to the taxpayer.
- According to Article 461.1 of the Code of Administrative Offenses, failure to submit tax reports related to activities carried out under international agreements ratified by the Republic of Azerbaijan, production sharing agreements approved by law, the main export pipeline agreement, and other similar agreements to the State Tax Service within the established timeframe without valid reasons (except where other rules are stipulated in those agreements) results in a fine of 50 AZN imposed on the responsible officials.
- According to Article 461.2 of the Code of Administrative Offenses, failure to submit a report on the collection of state fees in cases and procedures determined by the Law of the Republic of Azerbaijan “On State Fees” to the State Tax Service results in a fine of 50 AZN imposed on responsible officials.
- According to Article 467 of the Code of Administrative Offenses, for violation of the rules for payment of state fees, i.e., improper collection of state fees by authorized officials or failure to pay the state fee to the state budget on time or in full, responsible officials are fined between 500 AZN and 700 AZN.
