President of Azerbaijan has approved the list of officials who are permitted to obtain information considered as tax secret. The list includes:
Minister of Taxes
First Deputy Minister of Taxes
Deputy Ministers of Taxes
Director General of the Tax Policy and Strategic Research Department of the Ministry of Taxes
Director General of the Internal Security Department of the Ministry of Taxes
Director General of the Legal Department of the Ministry of Taxes
Director General of the Department on Analysis and Control over Tax Risks of the Ministry of Taxes
Director General of the Department for Work with local tax authorities of the Ministry of Taxes
Director General of the Department of Taxpayer Service and Transparent Tax Partnership of the Ministry of Taxes
Director General of the Department on International cooperation and Tax Monitoring at Financial Institutions of the Ministry of Taxes
Director General of the Department of Control over Fulfillment of Tax Obligations of the Ministry of Taxes
Director General of Department of Supervision over Compliance with Tax Legislation of the Ministry of Taxes
Directors General of Departments and Regional Tax Departments under the Ministry of Taxes
Directors General of the regional tax offices and local tax offices of the Ministry of Taxes
Head of Department for Combating Organized Crime in Economic sphere at the Preliminary Investigation of Tax Crimes under the Ministry of Taxes