Q: We have registered our employee in the portal "icaze.e-gov.az". Is he still required to send an SMS to 8103 in order to get permission to purchase food and other everyday goods, as well as medicines, use banking and postal services?

A: No, he is not required. The employees who have been registered in the portal icaze.e-gov.az, shall not send an SMS notification.

Q: I have been registered in the portal "icaze.e-gov.az" by the employer. I go to work by my car. Should my car also be registered in the portal? If yes, what is the procedure?

A: No. When you are registered in icaze.e-gov.az  by the employer, the permit is being issued for you. Therefore, you can use your personal vehicle.

Q: Whom can we register through the portal "icaze.e-gov.az" to get permission for their work in the office/on site? Can we register all?

A: The information on the following employees shall be entered into the portal "icaze.e-gov.az" by the employer using an electronic signature:

 - employees of state bodies, state-owned legal entities, as well as public legal entities established on behalf of the state;

- employees of private legal entities authorized to continue their activities in the areas determined by the Decision #120 of the Cabinet of Ministers of the Republic of Azerbaijan dated March 30, 2020, and individuals and their employees carrying out entrepreneurial activities without establishing a legal entity;

- employees required to ensure the protection and technical safety of private legal entities, which are not allowed to continue their activities.

Q: I was summoned to the court by sending an official document. Should I send an SMS in order to go to the court?

A: When summoned to the court or law enforcement agencies, persons leave their place of residence without sending an SMS.

You should present by the request of the police officers a document proving the call of the court or law enforcement agencies.

Q: We applied for TRPs and WPs for our employees and we believe they are ready. “ASAN Service” Centers stopped their work, do we have to physically approach Migration Service and collect permits or should expect to receive them after April 20?

A: The Migration Department of “ASAN Service” Centers is still operating in order to issue the documents and arrange for collection thereof. In order to get the ready documents, you have to pay the state duties, firstly, through www.migration.gov.az. Once the requested state duties are paid, you can approach the “ASAN Service” Centers with the notification, receipt and passport and get the ready documents.

In any case, please contact with “ASAN Service” Centers before leaving your place of residence.

Q: How do we go to “ASAN Service” Centers or other state agencies if even to purchase food and other everyday goods we need to get permission through an SMS?

A: The reception of persons in state bodies and institutions was suspended. The reception should be carried out only by telephone, mobile and Internet. If you do visit state agencies, you should present, upon request of the police officers, any document proving the invitation / call to the relevant authority. Migration Department of ASAN Service is still operating (limited scope: issuing the documents).

Q: We work from home from March 29, 2020 and none of our employees is on annual leave. Do we have to pay overtime for the period from March 29?

A: No, you do not have to.

Upon request of employees, the employer may grant day(s) off for the works on March 29 and March 30. Please note, however, that the employer does not have to do so, as the resolution requiring that was abolished on March 31, 2020 and the period from March 29 to April 3 is considered working days.

Q: We work from home and none of our employees is on annual leave. Do we have to pay overtime for the period from April 1 to April 20, 2020?

A: No, you do not have to.

Q: When will the mandatory medical insurance fees be applied for the company operating in public, oil and gas sectors?

A: The mandatory medical insurance fees for persons employed in public, oil and gas sectors will be deducted starting from January 1, 2021.

Q: When will the mandatory medical insurance fees be applied for the company operating in non-public and non-oil and -gas sectors?

A: The mandatory medical insurance fees for persons employed in non-public, non-oil and -gas sectors will be deducted starting from January 1, 2021.

Q: Do the changes in special work regime affect production schedule and working time norm of 2020?

A: Production schedule and working time norm of 2020 are not changed due to the application of special work (labor) regime.

Q: We missed the deadline of March 31, 2020 to submit CIT declaration for 2019. Will we be fined or exempted from liability due to the special regime and staff not working regularly?

A: For the taxpayers who are allowed to work during the special regime, the deadline for filing CIT declaration has been extended until 06 April 2020.

For the taxpayers who are not allowed to work during the special regime, the deadline for filing CIT declaration has been extended until 21 April 2020. If you miss these deadlines, fines will be applicable.

Q: Is there any liability for failure to comply with requirements of the Task Force under the Cabinet of Ministers?

A: Violation of the quarantine regime may be subject to administrative and criminal liability.

Q: What are administrative liability measures applicable to breach of requirements of the Task Force under the Cabinet of Ministers?

A: For violation of anti-epidemic, sanitary-hygienic and quarantine regimes –

(i) individuals will be fined in the amount from one hundred up to two hundred manats (AZN);

(ii) officials in the amount from one thousand and five hundred up to two thousand manats (AZN), or depending on the circumstances of the case, taking into account the identity of the violator, administrative detention for up to one month may be applied;

(iii) legal entities will be fined in the amount from two thousand up to five thousand manats (AZN).

Q: When and what types of punishment may be applied by the law enforcement agencies under the Criminal law for the failure to comply with restrictions of quarantine regime?

A: If the violation of anti-epidemic, sanitary-hygienic or quarantine regimes causes the spread of diseases or leads to a real threat to the spread of diseases, such violation is punishable by the penalty at the rate from two thousand five hundred up to five thousand manats (AZN) or restriction of freedom for the term up to three years or imprisonment for the term up to five years.