If you disagree with a decision, action or inaction of the tax authority, the law gives you the right to appeal. The most important thing here is not to miss the deadline and to file the complaint with the right body. Below we explain the main rules in plain language based on the relevant articles of the Tax Code.
Where can a tax decision be appealed?
Under the Tax Code, there are two routes for appealing a tax authority decision: to a higher tax authority and (or) to court (Tax Code, Article 62.2). This means the taxpayer can first apply to the higher tax authority, go to court, or use both routes.
Which route to choose depends on the specific situation: the type of decision, the amount in dispute, the volume of evidence and timing. Before choosing, it is advisable to carefully analyse the decision and the documents it is based on.
What is the deadline for appealing to a higher tax authority?
A complaint to a higher tax authority is filed within 3 months from the day the taxpayer learned or should have learned that their rights were violated (Tax Code, Article 62.3).
Note: the deadline may run not only from the day you "learned" but also from the day you "should have learned". For example, if the decision was served on you in the legally established manner, not reading it does not stop the deadline from running.
How long does the review take?
The higher tax authority reviews the complaint within 30 working days (Tax Code, Article 63.1). These are working days, not calendar days — weekends and non-working days are not counted.
Does a complaint suspend enforcement of the decision?
As a rule, no. Under the Tax Code, filing a complaint does not, as a rule, suspend the enforcement of the tax authority's decision (Tax Code, Article 63.3). This means the consequences of the decision may remain in force while the complaint is under review. This risk should therefore be taken into account when filing.
What to pay attention to when preparing a complaint?
- Keep a copy of the decision and the date it was served — this matters for calculating the deadline.
- State the grounds clearly: specify which decision, which part of it and why you disagree.
- Attach evidence: contracts, invoices, payment documents, tax returns and correspondence.
- Cite the legal basis: refer to the Tax Code articles relevant to the disputed issue.
- Monitor the deadline: keep a document confirming the date the complaint was filed.
Summary
- A tax authority decision can be appealed to a higher tax authority and (or) to court (Article 62.2).
- A complaint to a higher tax authority is filed within 3 months from the day you learned or should have learned of the violation of your rights (Article 62.3).
- The complaint is reviewed within 30 working days (Article 63.1).
- As a rule, a complaint does not suspend enforcement of the decision (Article 63.3).
- A well-reasoned text and a complete evidence package improve the quality of the complaint.
If you have questions about preparing an appeal against a tax decision, message Estavor Law on WhatsApp: +994 77 739 10 12.
📚 Sources
🌐 The original article is in Azerbaijani; the official sources are available in Azerbaijani.
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