In Azerbaijan, legal entities may choose to close a branch or division that is no longer active. To complete the process legally, it is necessary to officially remove the branch or division from tax registration. This guide explains the full procedure, required documents, and where to apply, helping you stay compliant with Azerbaijani tax law.
What Does This Service Include?
The service covers the official removal of a registered branch or division of a legal entity from the tax records of the State Tax Service under the Ministry of Economy of Azerbaijan Republic.
Where Is the Service Provided?
You can submit your request at one of the following local tax offices:
- State Tax Service’s Local Income Departments in Baku
- Department for Small Businesses in Baku
- National Revenue Department
- Regional Tax Departments
- Shusha and Zangilan District Tax Departments
- Nakhchivan State Tax Service
Applications can also be submitted via postal service, with results delivered on paper.
📄 Required Documents
- Application Form – Original
- Document proving the liquidation of the branch or division – Copy (electronic or paper)
- Taxpayer Registration Certificate – Original
Procedure: Step-by-Step
The following administrative procedure is applied:
- The legal entity submits a paper application to the State Tax Service.
- The application is registered according to the official filing rules approved by Presidential Decree No. 935 dated 27 September 2003.
- The file is forwarded to the relevant department for review.
- If any deficiencies are found in the submitted documents, the applicant is informed and given 15 business days to fix them.
- If no issues are found, or deficiencies are corrected within the deadline, additional regulatory steps are completed, including:
- VAT deregistration (if applicable)
- Closure of POS terminals and cash registers
- Settlement of any tax debts
- Submission of final declarations and audit results
- After completion of all steps, the branch or division is officially removed from tax registration within 15 working days.
⏱️ Processing Time
The full process is completed within 15 business days from the submission of a complete and accurate application, following the completion of all necessary deregistration procedures.
Why Choose ACON Consulting and What We Offer?
- We assist with preparation and submission of all documents
- Our experts coordinate with local tax offices to avoid delays
- We manage full compliance with Azerbaijani tax laws and regulations
Contact us today to ensure a smooth and legally compliant deregistration of your branch or division.
📞 Get Professional Help
Let ACON Consulting handle your deregistration process professionally. Contact us today to receive guidance and ensure proper closure of your company’s tax records in Azerbaijan.
📞 +994 50 990 15 99 | ✉️ info@acon.az
FAQs
What is the removal of a legal entity’s branch from tax registration?
Where should I submit my application?
How long does the process take?
What documents are required to remove a branch from tax registration?
Can I submit the documents online?
What happens if there are missing documents?
Do I need to close the branch’s bank accounts before applying?
Are there any outstanding tax obligations to be cleared first?
Can ACON Consulting assist with the deregistration process?
