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Accounting Chamber reveals shortcomings at Territorial Tax Office #3 of Taxes Ministry

15 April 2011 12:16 (UTC +04:00)

Baku. Nijat Mustafayev â€“ APA-Economics. According to Azerbaijani Accounting Chamberâ€™s Working Plan for 2010, an audit was held on obeyance of tax legislation at Territorial Tax Office #3 of the Ministry of Taxes.

According to APA, as in the previous reporting periods, presentation of information, record, tax declarations of taxpayers on system of Taxes Ministry in centralized rule, as well as on Territorial Tax Office #3, as well as application of information technologies in other related spheres has been continued and it served to increase of transparency in tax system by increasing volume of e-document turnover.

â€œAlong with obeyance to demands of normative-legal acts by taking into account the constant works done in direction of formation of tax system meeting the modern standards, several shortcomings have been revealed during the audit as well. That is, compiling of income indicators to the state budget on some payment types without determination of taxation base completely, not providing the payment of calculated means to the state budget, low level of voluntary payment of taxes on registered taxpayers, not investigating cases of possible creation of additional turnovers on several taxpayers, creation of need on taxpayers functioning lossy, as well as control measures over reasons of obtaining low income of taxpayers having great turnovers during the reporting period, not expecting the demands of the Tax Code and other normative-legal acts in some cases during conducting of field tax audit and officialization of its results, wrong determination of turnover rents, impact of not fulfillment of obligations on VAT by several taxpayers on significant growth of loan amounts to the state budget, not investigation of state of fulfillment of court decisions passed on sale of property listed for the purpose of providence of loan amountsâ€™ payment at specialized open-auctionâ€, the Chamber told.

In general, AZN 33.379 loan amount has been calculated as a result of additional control measures carried out on several taxpayers calculating small taxes to the state budget by taking the volume of expenses from gross income, AZN 13.062 of this mean has been paid to the state budget.

The Department of Preliminary Investigation of Tax Crimes at Ministry of Taxes has launched 5 criminal cases on 5 taxpayers, who have great sum of debt to the state budget.