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What awaits employees who disclose a company’s tax debt? – New legal requirements
What awaits employees who disclose a company’s tax debt? – New legal requirements
A new rule regarding the relationship between employees and the enterprises or organizations they work for will be introduced in Azerbaijan. This is provided for in the proposed amendments to the Labor Code.
According to the new rule, employees are prohibited from disclosing the tax secrets of their workplace.
In this regard, several articles of the Labor Code will be amended.
According to the amendment to Article 10 of the Code (Main duties of the employee under the employment contract), employees will henceforth be required to keep not only the employer’s commercial secrets but also tax secrets confidential, in accordance with established procedures and conditions.
The same rule has been added to Article 26 of the Code (Procedure for conducting collective negotiations). It states that during collective negotiations between employees and the employer, participants are held legally responsible for disclosing not only state or commercial secrets but also tax secrets.
According to Article 72 of the Code (Cases considered gross violations of labor duties), employees’ deliberate disclosure of production, commercial, or state secrets, as well as tax secrets, or failure to fulfill obligations to maintain their confidentiality, will be considered a gross violation of labor duties.
Finally, according to the amendment to Article 199 of the Code (Full material liability of the employee), an employee who discloses the employer’s commercial secrets as well as tax secrets will bear material liability.
A new rule regarding the relationship between employees and the enterprises or organizations they work for will be introduced in Azerbaijan. This is provided for in the proposed amendments to the Labor Code.
According to the new rule, employees are prohibited from disclosing the tax secrets of their workplace.
In this regard, several articles of the Labor Code will be amended.
According to the amendment to Article 10 of the Code (Main duties of the employee under the employment contract), employees will henceforth be required to keep not only the employer’s commercial secrets but also tax secrets confidential, in accordance with established procedures and conditions.
The same rule has been added to Article 26 of the Code (Procedure for conducting collective negotiations). It states that during collective negotiations between employees and the employer, participants are held legally responsible for disclosing not only state or commercial secrets but also tax secrets.
According to Article 72 of the Code (Cases considered gross violations of labor duties), employees’ deliberate disclosure of production, commercial, or state secrets, as well as tax secrets, or failure to fulfill obligations to maintain their confidentiality, will be considered a gross violation of labor duties.
Finally, according to the amendment to Article 199 of the Code (Full material liability of the employee), an employee who discloses the employer’s commercial secrets as well as tax secrets will bear material liability.