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When confirming the electronic purchase act, it will be possible only if the mobile numbers are in the names of those who submitted the goods
When confirming the electronic purchase act, it will be possible only if the mobile numbers are in the names of those who submitted the goods
By the decision of the Cabinet of Ministers of the Republic of Azerbaijan dated November 20, 2024, amendments were made to the “Rules for the Form, Application, Registration and Use of the Electronic Purchase Act”, and the form of the “Electronic Purchase Act” was issued in a new edition.
According to the amendments, it will be possible to protect the rights of individuals who are not registered with the tax authority, prevent the evasion of taxes to be paid to the state budget by creating a tax evasion scheme, and approve or refuse to approve the purchase act by electronically reviewing information on the name, code, amount of tax withheld at the source of payment, etc. of the goods presented by the citizen during the execution of transactions. Thus, individuals who are not registered with the tax authority and who present goods with a purchase act will be able to log in to the Internet tax office (new.e-taxes.gov.az) using the FIN number of their ID card and the SMS code sent to the mobile number registered in their name, familiarize themselves with the information about the goods indicated in the electronic purchase acts prepared by the taxpayers who are the buyers of the goods, and confirm or refuse the document. The date on which the electronic purchase act is prepared and confirmed by the taxpayer who is the buyer of the goods with an enhanced electronic signature will be considered the date of that electronic purchase act.
Citizens with limited access to the Internet, after familiarizing themselves with the purchase act on paper, will present the SMS code sent to the mobile number registered in their name to the taxpayer (buyer of the goods) who prepared the electronic purchase act, and the buyer of the goods will be able to confirm the purchase act and sign it using an enhanced electronic signature.
The State Tax Service under the Ministry of Economy states that the confirmation of the electronic purchase act will be possible only if the mobile numbers used by citizens are in their own names.
By the decision of the Cabinet of Ministers of the Republic of Azerbaijan dated November 20, 2024, amendments were made to the “Rules for the Form, Application, Registration and Use of the Electronic Purchase Act”, and the form of the “Electronic Purchase Act” was issued in a new edition.
According to the amendments, it will be possible to protect the rights of individuals who are not registered with the tax authority, prevent the evasion of taxes to be paid to the state budget by creating a tax evasion scheme, and approve or refuse to approve the purchase act by electronically reviewing information on the name, code, amount of tax withheld at the source of payment, etc. of the goods presented by the citizen during the execution of transactions. Thus, individuals who are not registered with the tax authority and who present goods with a purchase act will be able to log in to the Internet tax office (new.e-taxes.gov.az) using the FIN number of their ID card and the SMS code sent to the mobile number registered in their name, familiarize themselves with the information about the goods indicated in the electronic purchase acts prepared by the taxpayers who are the buyers of the goods, and confirm or refuse the document. The date on which the electronic purchase act is prepared and confirmed by the taxpayer who is the buyer of the goods with an enhanced electronic signature will be considered the date of that electronic purchase act.
Citizens with limited access to the Internet, after familiarizing themselves with the purchase act on paper, will present the SMS code sent to the mobile number registered in their name to the taxpayer (buyer of the goods) who prepared the electronic purchase act, and the buyer of the goods will be able to confirm the purchase act and sign it using an enhanced electronic signature.
The State Tax Service under the Ministry of Economy states that the confirmation of the electronic purchase act will be possible only if the mobile numbers used by citizens are in their own names.