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Steps that taxpayers should take when changes occur in documents
Steps that taxpayers should take when changes occur in documents
Pursuant to Article 9.1 of the Law of the Republic of Azerbaijan “On State Registration and the State Register of Legal Entities,” any changes made to the constituent (founding) documents of legal entities, as well as of representative offices or branches of foreign legal entities, and any subsequent changes to facts already registered, must be subject to state registration. Article 9.2 of the same Law stipulates that, for the registration of such changes, an application must be submitted to the relevant executive authority of the Republic of Azerbaijan no later than 40 days from the moment the change occurs. The application must specify the changes that have taken place and include documents confirming those changes. Provided that the changes do not contradict the requirements of Article 11.3 of this Law, the relevant executive authority registers the changes within 5 days. The issue is commented on by expert Mahmud Abasquliyev.
For the state registration of any changes made to the constituent documents of commercial and public legal entities, as well as any subsequent changes to facts registered in the state register of legal entities, an application must be submitted no later than 40 working days from the date the change occurs, in accordance with the laws “On State Registration of Commercial Legal Entities” or “On Registration of Public Legal Entities.” The application must indicate the changes that have occurred and include documents confirming those changes. When registering changes to the information contained in the charter of a commercial or public legal entity, the following documents must be submitted:
- Application;
- Decision of the founder (founders);
- Amendments to the charter;
- In the event of a change of founder, a document confirming the identity of the new founder(s);
- In the event of a change of legal address, a document confirming the new legal address;
If the application is submitted by an authorized person, a document confirming their authority.
- When registering subsequent changes to facts recorded in the state register, the following documents must be submitted:
- Application;
- Decision of the founder (founders);
- In the event of changes in the composition of the management bodies (head, members of the management board and the supervisory board), documents confirming the identity of those persons;
If the application is submitted by an authorized person, a document confirming their authority.
Many of these applications can be submitted electronically via the website “e-taxes.gov.az.” Failure to apply to the registration authority within 40 working days regarding the change gives rise to liability предусмотренную by Article 405 of the Code of Administrative Offences. In addition, pursuant to Article 58.2 of the Tax Code, a fine of 40 manats is imposed.
When registering the change of name of commercial and public legal entities with the state authorities, in addition to the above-mentioned documents, the seal and registration certificate of the respective legal entity must be submitted to the registration authority. In the event that the seal is lost, a notice published in the mass media regarding the loss, as well as a certificate issued by the Ministry of Internal Affairs confirming that the seal has not been found, must be submitted.
Pursuant to Article 9.1 of the Law of the Republic of Azerbaijan “On State Registration and the State Register of Legal Entities,” any changes made to the constituent (founding) documents of legal entities, as well as of representative offices or branches of foreign legal entities, and any subsequent changes to facts already registered, must be subject to state registration. Article 9.2 of the same Law stipulates that, for the registration of such changes, an application must be submitted to the relevant executive authority of the Republic of Azerbaijan no later than 40 days from the moment the change occurs. The application must specify the changes that have taken place and include documents confirming those changes. Provided that the changes do not contradict the requirements of Article 11.3 of this Law, the relevant executive authority registers the changes within 5 days. The issue is commented on by expert Mahmud Abasquliyev.
For the state registration of any changes made to the constituent documents of commercial and public legal entities, as well as any subsequent changes to facts registered in the state register of legal entities, an application must be submitted no later than 40 working days from the date the change occurs, in accordance with the laws “On State Registration of Commercial Legal Entities” or “On Registration of Public Legal Entities.” The application must indicate the changes that have occurred and include documents confirming those changes. When registering changes to the information contained in the charter of a commercial or public legal entity, the following documents must be submitted:
- Application;
- Decision of the founder (founders);
- Amendments to the charter;
- In the event of a change of founder, a document confirming the identity of the new founder(s);
- In the event of a change of legal address, a document confirming the new legal address;
If the application is submitted by an authorized person, a document confirming their authority.
- When registering subsequent changes to facts recorded in the state register, the following documents must be submitted:
- Application;
- Decision of the founder (founders);
- In the event of changes in the composition of the management bodies (head, members of the management board and the supervisory board), documents confirming the identity of those persons;
If the application is submitted by an authorized person, a document confirming their authority.
Many of these applications can be submitted electronically via the website “e-taxes.gov.az.” Failure to apply to the registration authority within 40 working days regarding the change gives rise to liability предусмотренную by Article 405 of the Code of Administrative Offences. In addition, pursuant to Article 58.2 of the Tax Code, a fine of 40 manats is imposed.
When registering the change of name of commercial and public legal entities with the state authorities, in addition to the above-mentioned documents, the seal and registration certificate of the respective legal entity must be submitted to the registration authority. In the event that the seal is lost, a notice published in the mass media regarding the loss, as well as a certificate issued by the Ministry of Internal Affairs confirming that the seal has not been found, must be submitted.