62. What other institutions have a formal role in political finance oversight?

18.4. The tax authorities shall supervise the sources of income of political parties, the amount of the gained resources and payment of the taxes as provided for in the tax legislation.

Source: Article 18.4., Law on Political Parties, 1992 (amended 2018).

Source: Articles 13.2.27., 106.1.2.,  and 109.2. ,The Tax Code of the Republic of Azerbaijan, 2000.

Source: COE/GRECO (2010) Third Evaluation Round Evaluation Report on Azerbaijan Transparency of Party Funding (Theme II) 27 September - 1 October 2010, GRECO Secretariat, Strasbourg.

Other: Tax authority.

However, parties are not obliged to submit their annual accounts to the tax authorities or to any other State body. The tax authorities only receive quarterly income tax declarations of the parties. They have access only to documents concerning the tax collection. Tax authorities may conduct research and inquiries at the headquarters and local organisations of political parties only if there are sufficient elements indicating a violation of tax legislation.

Source: COE/GRECO (2010) Third Evaluation Round Evaluation Report on Azerbaijan Transparency of Party Funding (Theme II) 27 September - 1 October 2010, GRECO Secretariat, Strasbourg.