Azerbaijan, Baku, Oct. 2 / Trend A.Akhundov /
Azerbaijani Taxes Minister Fazil Mammadov signed a decree to establish a Tax Appeals Board under the ministry.
Based on the document, the Tax Appeals Board is a collegial body of the Taxes Ministry examining issues related to complaints and allegations by taxpayers in connection with the acts adopted by the tax authorities, as well as repeated complaints about the decision taken after the consideration of those complaints and allegations, the ministry reported.
The Appeals Board also deals with issues concerning the contestation of the writing assignments of the ministry's functional departments by the local tax authorities.
The Board does not consider the appeals of offenses related to corruption.
The Tax Appeal Board operates in conjunction with the Cabinet of Ministers, local tax authorities and non-governmental bodies. The Board comprises the chairman and ten members.
The Board's staff is approved by the taxes minister.
The Board adopts decision in an open voting by majority votes. In case of equality of votes, the chairman is entitled to a casting vote.
The Appeals Board may be reorganized or liquidated upon the taxes minister's appropriate order.
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