Rights and obligations of taxpayers and tax authorities are enshrined in the relevant legislation.All provisions in the Tax Code are determined on the basis of the constitutional norms of the state.
Rights and obligations of the tax authorities include tax audits in accordance with the procedure established by law, the implementation of the seizure of documents, evidence of tax offenses.Seizure of documents is carried out in the presence of suspicions that they may be destroyed, replaced, changed or hidden.
The rights and obligations of the tax authorities included a call citizens are obliged to pay taxes, the tax offices on the basis of a written notice.The relevant institutions of the citizens give explanations on the payment, transfer, retention payments or other cases that are linked to the performance requirements of the relevant legislation.
The rights and obligations of the tax authorities included the suspension of transactions on accounts associated with tax deductions, charges and fees.This operation shall be suspended in accordance with the procedure provided for the Tax Code.
Rights and obligations of the tax authorities provide examination of any trade, warehouses and other facilities used by payers for profit or related to the content of the object of taxation.At the same time it ordered an inventory of the property.
tax authorities in the framework of implementation of the legislation determine the amount of payments that are subject to the budget and extra-budgetary funds by taxpayers.This calculation method is used, providing the use of information on the payer or other similar taxpayers.The latter is used when officials denied the inspection of trading, warehouse, industrial areas used for profit, at the failure to provide for more than two months, the necessary data for the calculation, in the absence of accounting of costs and revenues, or the conduct of accounting violations that ledthe inability to calculate payouts.
tax authorities may demand the elimination of violations that have been identified in connection with the payment of taxes and fees.At the same time they can exercise control over the fulfillment of these requirements.
The competence of the tax authorities included the recovery of arrears of dues and taxes, supervision to ensure that the major costs of an individual match his income reclaim bank documents confirming the execution of payment orders of the write-off by the legislation of the amounts of fees and charges.
As part of the tax control relevant authorities may engage experts, interpreters and other Commissioners in those or other matters of persons to call citizens who have information about any circumstances relevant to supervision.
Their responsibilities also include the application requests for suspension or revocation of the license to carry out specific activities, issued by legal entities or citizens.
tax authorities are empowered to build tax positions in accordance with the procedure established by law.Their responsibilities include filing lawsuits in courts to collect penalties from persons who have been admitted violation of the provisions for the implementation of requirements related to payments and fees deduction.Requirements may be entered and the invalidation of state registration of physical persons as the individual entrepreneurs.
the Tax Code also establishes the rights and obligations of tax agents who are directly accountable to the relevant institutions.
