About Ministry of Taxes of the Republic of Azerbaijan
History of Ministry of Taxes
Roles by tax bodies to implement purposeful and consistent economic policies under transition to market economy and form national budget return, which makes the ground for Azerbaijan’s economic and social development, are continuously growing. With regard to the domestic economic transition to market relations, increasing roles of taxes to regulate such relations and form the national budget return the tax service was established as a part of the National Ministry of Finance in July, 1990 to implement a new tax policy under new economic relations, and provide for full and timely tax and other compulsory payments to the national budget and government control over legal and natural persons’ following tax legislation and state price regime.
In October, 1991, the service was removed from the Ministry of Finance and restarted as the independent Head State Tax Inspection of the Republic of Azerbaijan to improve the system of controlling compliance with tax legislation and state price regime, strengthen the role of the government tax body and provide for its independent activities and fair control.
By the Republic of Azerbaijan's Presidential Decree of February 11, 2000, the Head State Tax Inspection was abolished, and the Ministry of Taxes was established from it as the central executive body providing for the implementation of national tax policies, timely and complete collecting tax payments and other returns and related government control.