Baku / 04.26.19 / Turan: The Appeals Board of the Ministry of Taxes annulled a decision on a fine of 40 manat for changing residence of former journalist Rafik Mammadli. The problem was resolved after numerous appeals of Mammadli to the Constitutional Court and the Ministry. Mammadli told Turan that currently he is not working; his VÖEN is closed, so the decision on the fine surprised him. "After contacting the tax authorities, it became known that two articles (33.3 and 33.4) were included in the Tax Code due to the change of residence and the absence of a notice about it," Mammadli said. He also said that having received a certificate that does not work, he notified the tax authorities about the change of residence. Commenting on the situation, economist Natiq Jafarli said that very often one could face illegal tax penalties. In such cases, citizens must file a complaint directly with the Ministry of Taxes or with a department working with private entrepreneurs. If the result of this complaint is not satisfactory, or it is an intentional fine, and not a system error, then you must go to court. "If there are dozens and hundreds of such cases in the courts, the Ministry of Taxes will be forced to abandon the measures taken," said Jafarli.
The expert noted that in some cases it happens due to a system failure. Deliberately written illegal fines occur for one reason - often the relevant tax departments are established in advance by the relevant departments of the Ministry of Taxes. For example, you need to collect a certain amount from those who work on VÖEN. In some cases, the plan is not executed. In this case, forced measures are taken - the accrual of debts. "And this is very harmful for the business environment," he said.
The lawyer Akram Hasanov believes that private businesspersons and legal entities must change tax authorities by changing their credentials. This is done so that, if necessary, it is possible to conduct administrative actions with entrepreneurs. This does not apply to citizens working on the VÖEN basis. According to Hasanov, there is a certain contradiction in the provision of credentials to the Ministry of Taxes, since the information about the change of residence is provided to the Ministry of Internal Affairs. "All government portals are automated. According to sound logic, this information from the database of the Ministry of Internal Affairs should go to the Ministry of Taxes. The question arises, how correct it is to fine entrepreneurs for this," Hasanov said. -0-
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