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Azerbaijan has changed the rules for closing the representative offices and branches of foreign non-governmental organizations.
According to the rules on state registration of non-profit organizations and educational institutions, local NGOs and representative offices and branches of foreign NGOs can appeal to the Ministry of Justice for their temporary closure.
An application, signed and stamped by a legal representative of any local NGO or representative office and branch of foreign NGO, and a decision on closure (the decision shall reflect the period and causes of closure) shall be submitted. An organization shall appeal to the Ministry of Taxes in connection with its temporary closure.
If the Ministry of Taxes was not appealed by the organization, it should be notified in writing of the provisions of the legislation. So far, in case that data were received about the taxpayer – local NGOs and representative offices and branches of foreign NGOs which suspended their activities under the Tax Code, as well as the NGOs and representative offices and branches of foreign NGOs which suspended and recovered their activities according to the financial statements submitted by the Ministry of Finance, those data were included in the state register of the non-profit organizations and educational institutions with reference to the authorities. No particular period of time is available on the current Rule for the state register of those data.
Under the amendments made by the Collegium of the Justice Ministry to the rules on state registration of non-profit organizations and educational institutions, particular period of time has been specified in this regard. Upon submission of the application signed and sealed by the legal representatives of NGOs and representative offices and branches of foreign NGOs for suspension of their activities on the request of the organization, and the decision on suspension of the organization (it shall included the period and reason for suspension), the Justice Ministry shall include the data about the suspension of the organization to the state register of non-profit organizations and educational institutions within three days.
Apa.az
