- To demand from taxpayers and other obligated persons presentation of documents that can be used as a reference for the computation and payment of taxes
- Suspend operations with taxpayers' bank accounts and seize their property
- To conduct an examination (inspection) of any premises and grounds used by the taxpayer for generating taxable income or for keeping objects of taxation, regardless of their location; to conduct inventory of the taxpayer’s property
- To determine amounts of taxes owed by taxpayers, on the basis of
available information on the taxpayer or by analogy with other
similar taxpayers, in case the taxpayer denies tax body officials
admittance to his/her premises and areas for examination
(inspection), or fails to present the documents needed for
computation of the taxes due for over two months
- To conduct an audit of taxpayers and seize the documents
confirming the fact of tax offences, providing there are sufficient
reasons to believe that the documents will be destroyed, concealed
or falsified
- To collect taxes in arrears and penalising interest accrued
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- To register taxpayers and keep
all related data
- To inform taxpayers of the
effective taxes, provide them
with established accounting forms
and explain the procedure of their
processing, as well as the procedure
of tax calculation and payment
- To refund or offset excessively
paid (levied) taxes and penalties
according to the procedure set
by the Tax Code
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