Rights and duties of the tax administrator

Duties of the tax administrator

When performing the functions assigned thereto, the tax administrator (officer) must:

1) promote voluntary payment of taxes;

2) respect the taxpayer's rights;

3) strictly comply with tax legislation;

4) within its sphere of competence, protect legitimate interests of the state;

5) ensure the secrecy of information about the taxpayer;

6) exercise its rights only to the extent related to the functions assigned thereto;

7) when performing its functions, make an effort not to impede the taxpayer's activities;

8) perform other functions set out in the Law on Tax Administration and other laws and subordinate legal acts.

LEGAL INFORMATION

Article 32 of the Law on Tax Administration.

Rights of the tax administrator

When performing the functions assigned thereto, the tax administrator (officer) shall have the right:

1) to obtain from persons, including credit, payment and electronic money institutions, the data required for the performance of its functions, copies of documents, computer file data (copies thereof) concerning the assets, income, expenses and activities of this or another person and to use information from registers and databases administered and managed by itself or other legal persons;

2) to have access to the taxpayer's territory, buildings and premises in accordance with the procedure laid down in the  Law on Tax Administration;

3) to temporarily take away the taxpayer's accounting documents necessary to verify the correctness of calculations made in respect of taxes and transactions and to conduct a tax investigation;

4) to stamp and/or seal areas, premises and installations used for the safekeeping of documents, securities, money and material valuables; to close the territory or parts thereof;

5) to take samples or specimens of products (goods), to make control purchases;

6) to mark the taxpayer's documents to prevent their counterfeiting;

7) to give mandatory instructions to taxpayers and other natural or legal persons (where related to exercising the rights of a tax administrator in respect of the taxpayer) to visit the tax administrator, provided that this is necessary for the latter to perform its functions; to issue instructions concerning the calculation, declaration and payment of taxes, the declaration of property and income, and the keeping of accounts;

8) to enforce the recovery of arrears in payments from persons;

9) within its sphere of its competence, to complete protocols of administrative offences (since 01-04-2016 protocols of administrative misdemeanours) and perform other actions provided for in the Code of Administrative Offenses (since 01-04-2016 Code of Administrative Misdemeanours), to impose other administrative sanctions and penalties prescribed by laws;

10) to carry out personally or require other competent authorities to carry out control measurements, to check computer programmes and their data, to take the inventory of material valuables, and conduct other factual inspections;

11) to install meters and other measuring devices in the taxpayer's storage facilities, warehouses and other facilities used for operations;

12) in the event of a suspicion of violation of legal acts the responsibility for the implementation of which is borne by the tax administrator, to stop and inspect the means of transport as well as to detain and check the goods and documents in accordance with the procedure of operational inspection approved by the central tax administrator;

13) in the event of a reasonable suspicion that the income of a person has not been subject to taxation in accordance with the procedure prescribed by law or that property has been acquired with the funds that were not taxed in accordance with the procedure prescribed by laws, to instruct persons to submit substantiated explanations in the form and subject to the procedure established by the central tax administrator concerning the sources of acquisition of property and receipt of income;

14) to apply to the taxpayer, other natural and legal persons (where related to exercising the rights of the tax administrator in respect of the taxpayer) and to instruct them to eliminate the circumstances and conditions precluding the tax administrator from performing its functions properly;

15) to take enforcement measures in respect of tax obligations;

16) to submit by proxy or transfer claims relating to the recovery of arrears in payments to the manager of the centrally owned state property;

17) within its sphere of competence, to bring legal action to court for the recognition of a transaction or part thereof as invalid; to be an applicant or a respondent in other cases in court;

18) to conduct a tax investigation;

19) to take photos and audio or video records without violating a person's right to privacy guaranteed by laws;

20) to relieve the taxpayer or a third person from the performance of requirements laid down in legislation the implementation whereof falls within the sphere of competence  of the tax administrator, if proper performance of tax obligation of the taxpayer is ensured by equivalent alternative measures recognized as equivalent by the tax administrator;

21) to exercise other rights granted by tax and other laws.

LEGAL INFORMATION

Article 33 of the Law on Tax Administration.