Statement On the Case of the Director of Turan Information Agency Mehman Aliyev

On 25 August 2017 the website of the Ministry of Taxes published a message "Violations of the law disclosed at the LLC Turan Information Agency" (1).
The report indicates that, according to the results of the on-site tax audit conducted by the Ministry of Taxes, the Investigative Section of the Tax Crimes Investigation Department instituted criminal proceedings into the fact of evasion from tax payment to the state budget in a significant amount under Article 213.1 of the Criminal Code.

The Defense of Mehman Aliyev states that this submission is far from the truth, because the criminal case was instituted on 7 August 2017, and the on-site tax audit was appointed within the framework of this case and dated by the same day. The decision to check the Agency was submitted to Turan the next day, on 8 August. In this regard, we bring to the attention of the public that the criminal case could not be initiated on the basis of the results of the audit, which had not even begun by that time. Apparently, the authors of the message, habitually referring to the sequence of actions and decisions provided by law, did not bother to notice the monstrously gross and numerous violations of the law that had already been committed in the case of Mehman Aliyev.

On 24 August, at 16:45 one of the information web portals referring to the law enforcement agencies circulated information that the officials of the Ministry of Taxes Investigation Department had detained Mehman Aliyev, although the latter was detained as a suspect only at 18:20, i.e. 1 hour 35 minutes later.

Refutation of the charges

On 25 August, Mehman Aliyev was brought in as a defendant for committing crimes under Articles 192.2.2 (illegal business), 213.1 (evasion from tax payment) and 308.1 (abuse of official powers) of the Criminal Code.
Liability under Art. 192 (illegal business) of the Criminal Code could be ever spoken about if Turan Agency carried out entrepreneurial activities:

1) without state registration (registration for tax accounting) in accordance with the procedure established by the legislation of the Republic of Azerbaijan;
2) or without special permission (license) in cases when such permission (license) is mandatory, or in violation of the licensing conditions;
3) or using items, whose civil circulation is limited, without special permission.
1. Turan Agency is a commercial organization (limited liability company), which has passed state registration and entered tax registration in accordance with the procedure established by the legislation of the Republic of Azerbaijan.
2. The activities of news agencies are not licensed.
3. Turan Agency did not use objects, whose civil circulation is limited.
• Thus, the commission of a crime under Art. 192 of the Criminal Code cannot be spoken about, as there is none of the listed elements, which are necessary ones of this crime.

Concerning the charges under Art. 213 (evasion from tax payment), the defense once again emphasizes that the on-site tax audit in Turan Agency continues, and the relevant act has not been drawn up. And according to the law, the chronological sequence should be the following: upon completion of the audit, an audit report is drawn up, on the basis of which the tax authority makes a decision; and then the taxpayer (including Turan Agency) has the right to appeal this document in administrative or judicial order.

During this time, it is inadmissible to prosecute any person for tax evasion. Moreover, until there is a final decision on the dispute over taxes, a criminal case on this fact cannot be initiated. It should also be noted that the decision on the profit tax accrual on Turan Agency, made on the basis of the results of the audit in 2016, was canceled by the Ministry itself at Turan Agency"s complaint before the "August events". In addition, the case on Turan Agency"s claim to the tax bodies is in the production of the First Baku Administrative Economic Court.

As for the accusation under Art. 308.1, it is even more ridiculous: here it is stated that M. Aliyev committed this crime (abuse of official powers) by committing two other crimes (Articles 192 and 213 of the Criminal Code). The very fact that the investigation believes that Art. 308.1 derives from Art. 192 and Art. 213 of the Criminal Code, the presence of which was irrefutably negated by us, is sufficient to sweep away this crime, too.

• Thus, the accusation brought against Mehman Aliev is untenable even from a formal legal point of view, in connection with which the criminal case must be terminated, and he must be immediately released.
For information: The defence has already appealed against decisions regarding the detention of Mr Mehman Aliyev.
http://www.taxes.gov.az/modul.php?name=metbuat&bolme=pressreliz&pid=1522&lang=
2https://haqqin.az/news/108863