On approval of Regulations on «Control Book»


Release date: 13.05.2016

On approval of Regulations on «Control Book»

Cabinet of Ministers of the Republic of Azerbaijan

Decree No. 196

On approval of Regulations on «Control Book»

City of Baku, December 13, 2002

With purpose of provision of execution of paragraph 8, article 10 of the Decree No. 790 of President of the Republic of Azerbaijan on «Prevention of interruptions to the development of entrepreneurship» dated September 28, 2002 the Cabinet of Ministers of the Republic of Azerbaijan decides:

1. To approve «Regulations on «Control Book»» approved by the Ministry of Economic Development, Ministry of Justice, Ministry of Finance, Ministry of Taxes and State Committee of Statistics of the Republic of Azerbaijan (attached).

2. To instruct the Ministry of Finance of the Republic of Azerbaijan to provide funds for publishing of the «Control Book».

3. To revoke the Decree No. 31 of the Cabinet of Ministers of the Republic of Azerbaijan on approval of Regulations on «Control Book» from March 2, 1999.

4. This Decree enters into force from the date of signing.

A. RASI-ZADE

Prime Minister of the Republic of Azerbaijan

With amendments No. 180 of 11 August 2008; No. 97 of 16 June 2011; No. 46 of 14 February 2014; No. 40 of 18 February 2015; No. 195 of 13 May 2016(«LegalActs» LLC).


Approved
by Decree of the Cabinet of Ministers
of the Republic of Azerbaijan
No. 196 dated December 13, 2002

Regulations on «Control Book»

1. General provisions

1.1. These Regulations were developed with the purpose of provision of execution of paragraph 9, article 10 and paragraph 2, article 11 of the Decree No. 790 of President of the Republic of Azerbaijan on «Prevention of interruptions to the development of entrepreneurship» dated September 28, 2002.

1.2. «Control Book» indicated in the attachment to this Regulations shall be applied for all subjects of entrepreneur activities performing on the territory of the Republic of Azerbaijan (as well as natural persons engaged in entrepreneur activities without registration of legal entity).

1.3. The provision of Control Book to Subjects of entrepreneur activities and maintenance of registry shall be conducted by the Ministry of Economy and Industry (hereinafter referred to as Ministry) of the Republic of Azerbaijan at the expense of funds provided from the state budget.

1.4. «Control Book» shall have a unique number assigned. The printing of the Control Book shall be organised by the Ministry. The text of Regulations hereof shall be printed on the inner side of cover of book. Pages of Control Book shall be numbered by the publishing house.

1.5. The Ministry provides business entities, their branches and representative offices with the Control Book free of charge on the basis of official applications and through the relevant public authorities.

2. Keeping of control book and its use

2.1. The keeping of the Control Book shall be by the head of the entrepreneur subject or his deputy, and for branches and representatives offices- by the person assigned by management.

2.2. In cases when audits are conducted under existing legislation such audits shall be started only upon the registration in the Control Book of the auditor’s first name, last name, middle name, position, organisation, purpose of audit, date and number of audit authorisation documents, code of audit in a unified data registry of inspections carried out in the field of entrepreneurship, start time of audit.

2.3. The absence of the Control Book shall serve as basis for non-conduction of legal audits stipulated under the existing legislation and in accordance with existing procedures. In such cases, the auditor shall make appropriate note in the document developed on the results of audit, and manager of the audited entrepreneur subject shall obtain a Control Book within short time and in accordance with existing procedures.

2.4. Auditors of entrepreneur subjects shall have audit authorisation documents stipulated under the existing legislation.

2.4-1. Each audit carried out in the field of entrepreneurship can be made after registration in a unified data registry of inspections conducted in the field of entrepreneurship. To carry out the audit, the official of the inspection body must provide the business entity with an extract from a unified data registry of inspections conducted in the field of entrepreneurship.

2.5. All audits performed by state authorities in accordance with provisions of existing legislation shall be registered in the «Control Book».

2.6. With exception of tax authorities, information on the representative of the Ministry participating during the audit performed at the entrepreneur subject in accordance with provisions of existing legislation by other state authorities shall be registered in the Control Book.

2.7. Appropriate notes shall be made into the Control Book on documents developed on results of audit.

2.8. The entrepreneur subject shall keep one copy of the document on results of audit and the representative of the auditor authority shall keep second copy with both copies having an equal legal force. For audits where representative of the Ministry is participating third copy of document shall be developed and submitted to the representative.

2.9. Should entrepreneur subject argue the results of audit he shall be entitled to apply to the Ministry or to the court of law with objection on the decision of auditing authority.

2.10. In the event when Control Book is lost or brought to useless condition, duplicate of Control Book shall be issued to entrepreneur subject upon application to the Ministry with word «DUPLICATE» written on renewed copy.

2.11. When receiving new book, the Control Book filled in by the representatives of auditing authority shall be officially handed over to the Ministry and such books shall be kept at the Ministry within 5 years.

2.12. In the event of non-compliance with provisions of the paragraph 2 of this Regulation the audit conducted shall be considered as invalid.

3. Summarising of information in the control book

3.1. Entrepreneur subjects shall submit the information on audits conducted to the Ministry via its local structures every six months.

3.2. The Ministry shall summarise the input data and twice a year provides information to President of the Republic of Azerbaijan.


Attachment
to Regulation, approved by Decree of the Cabinet of Ministers
of the Republic of Azerbaijan
No. 196 dated December 13, 2002

Control Book

No.

Auditor’s first name, last name, middle name, position, organisation, address, contact telephone

Date and number of the audit authorisation document

Purpose of audit

First name, last name, position of the representative of the Ministry of Economic Development and date and number of audit authorisation document

Content of audit and period covered by audit

Start time of audit (date, hour). Signature of the auditor and in case of presence of representative of the Ministry of Economic Development, signature of representative

Facts discovered, Documents developed on results of audit, activities performed and proposal for remedial of deficiencies

End of audit (date, hour). Signature of the auditor and in case of presence of representative of the Ministry of Economic Development, signature of representative

Notes and signatures of the entrepreneur subject manager (in case of presence of representative of the Ministry of Economic Development, signature of representative) on obtaining of the final documents on results of audit

1

2

3

4

5

6

7

8

9

10


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