On 10 March 2026, the Cabinet of Ministers of the Republic of Azerbaijan adopted Decision No. 74 approving the Rules on the Refund of Administrative Fines. The new rules establish a clear procedure for the return of administrative fines that have been overpaid, incorrectly applied, or mistakenly paid.
Under the Rules, an overpaid administrative fine refers to funds paid to the state budget or the accounts of the competent authority in an amount exceeding that specified in a decision on the imposition of an administrative fine, including electronic decisions and electronic protocols. A wrongly applied administrative fine is defined as a fine that must be refunded following the cancellation or amendment of a decision based on a complaint or protest. Additionally, a mistakenly paid administrative fine refers to funds that were not intended as a fine but were transferred to the state budget or to the accounts of authorized bodies due to incorrect beneficiary or budget classification details, as well as fines paid on behalf of a person who is not subject to administrative proceedings.
The Rules specify several situations in which paid administrative fines may be partially or fully refunded: the paid amount exceeds the amount specified in the relevant decision or electronic protocol; a decision imposing a fine is cancelled or amended upon review ; funds are mistakenly transferred to the state budget due to incorrect payment details; where the payment is made on behalf of a person who is not subject to administrative proceedings. In cases where a decision imposing an administrative fine is amended to a lower amount or where the amount paid exceeds the fine specified in the decision, only the excess portion of the payment will be refunded.
To initiate the refund process, the applicant must submit an application to the authority that issued the administrative offence protocol or the decision imposing the fine. In cases where the funds were transferred to the state budget, the application must be submitted to the relevant financial authority. The application must contain detailed information, including the applicant’s identification details, the details of the administrative offence protocol or decision (if applicable), the legal provision under which the fine was imposed, the amount of the overpayment, the reasons for the overpayment, and the bank details for the refund.
Refunds are processed based on a written or electronic application submitted either by the person subject to administrative proceedings or by another individual who made the payment. The refund must be completed within 20 days from the date the application is submitted. Individuals have the right to request a refund within five years from the date the fine was paid.
The authority receiving the application is required to review it within 10 days and determine whether the conditions for refunding the overpayment are met. If confirmed, the authority prepares a formal opinion and forwards it, together with the application, to the treasury authority responsible for processing the refund. If no grounds for refund are found, the applicant must be provided with a reasoned written response within five days, and the decision may be challenged through administrative or judicial procedures.
Upon receiving the relevant documents, treasury authorities must review them within 10 days. If discrepancies are identified, the documents are returned to the issuing authority for correction. If the documents comply with the requirements, the treasury ensures that the refund is made through non-cash payment to the applicant’s bank account.
