Azerbaijan.US
A well-known Azerbaijani lawyer has publicly criticized the handling of tax disputes by local authorities, warning that current practices are effectively paralyzing small and medium-sized businesses.
In a post shared on social media, lawyer Akram Hasanov said he is currently representing multiple clients in cases against the Third Territorial Tax Administration at the Sumgayit Administrative Court. According to Hasanov, the disputes stem from what he describes as inflated tax assessments imposed on entrepreneurs, followed by the freezing of bank accounts.
He said such measures often leave businesses unable to operate, forcing owners to seek legal recourse. However, court proceedings, he added, can drag on for years.
Hasanov argues that delays are frequently caused by the tax authority itself. He claims representatives of the agency regularly fail to attend court hearings or submit requests for postponement, citing staffing shortages and heavy workloads.
As an example, Hasanov referenced a recent written request sent by a tax official to the court, stating that due to insufficient personnel and the volume of ongoing cases, it is not possible to attend all scheduled hearings, and asking for the proceedings to be postponed.
According to the lawyer, such explanations are repeatedly used and contribute to prolonged litigation. He said that while entrepreneurs are required to comply strictly with tax demands, they face significant obstacles when attempting to challenge those decisions through the courts.
Hasanov also suggested that this pattern reflects a broader imbalance between tax enforcement and judicial process, adding that the practice undermines respect for the courts and weakens legal protections for businesses.
The tax authority has not publicly commented on the claims.
