As the “Spektr” Center for Socio-Economic Research and Development, we are continuing our efforts towards the socialization of the problems facing entrepreneurs in Azerbaijan and the formation of a healthy business environment in the country. One of the problems that domestic companies are facing is connected with the implementation of restrictions in participation in tenders by the Ministry of Taxes.

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Recently, the Ministry of Taxes creates difficulties in issuing a reference to taxpayers who are willing to participate in tenders as bidders. The Ministry of Taxes refuses to issue such evidence, based on the low number of employees and the average salary of the companies without any legal basis. However, according to the Law of the Republic of Azerbaijan "On Public Procurement" the competence of the tenderers on the procurement contract, their professionalism, experience, technical and financial capabilities, workforce, management competence, reliability and other criteria in the relevant field whether or not they meet the criteria is evaluated by the tender commission. Investigating and evaluating the compliance of the claimant with the criteria set out to meet the procurement contract are not subject to the competence of the Ministry of Taxes and no any rules on it is determined in the national procurement legislation and tax legislation.

At the same time, no any requirement has been set in the legislation regarding the minimum number of employees or average monthly wage. In this case, this step of the Ministry of Taxes is regrettable and surprising.

Imagine, the company has been acquainted with the tender announcement, decides to participate in the tender, and starts to prepare the required documents by paying the required amount of participation. At a certain point, it is clear that the Ministry of Taxes refuses to issue a reference without any legal basis.

<strong>Rashad Hasanov</strong>