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Part 1  >  Section 5  >  Chapter 14. TAX CONTROL

ARTICLE 88. (2)  [Continuation]

5. The person conducting a cameral tax check [one] shall be obliged to consider the explanations and documents [two] presented by a taxpayer. If after consideration of presented explanations [three] and documents or in the absence of explanations of a taxpayer the tax authority [four] establishes the fact of committing a tax offence or of other [five] violation of the legislation on taxes and fees, officials of the tax [six] authority shall be obliged to draw up [seven] the report of the check in the procedure provided for by Article 100 [eight] of this Code.

6. While holding a cameral [nine] tax check, the tax authorities shall be [ten] likewise entitled to obtain on demand in the established procedure [one] from taxpayers who enjoy tax privileges the documents [two] proving the right of these taxpayers to these tax [three] privileges.

7. While holding a cameral tax [four] check, the tax authority shall not be [five] entitled to obtain on demand from the taxpayer additional data [six] and information, if not otherwise provided for by this Article [seven] or if the submission of such documents together with the tax [eight] return (calculation) is not provided for by this [nine] Code.

8. In the event of filing the tax return [ten] in respect of value-added tax claiming a tax refund, [one] a cameral tax check shall be conducted [two] subject to the specifics provided for by this Article on the basis [three] of the tax returns and documents submitted by a taxpayer in compliance [four] with this Code.

A tax authority shall [five] be entitled to obtain on demand from a taxpayer the documents [six] proving in compliance with Article 172 of this [seven] Code the rightfulness of applying tax deductions.

9. [eight] When conducting a cameral tax check concerning [nine] the taxes connected with the use of natural resources, [ten] the tax authorities shall entitled, in addition to the documents [one] specified in Item 1 of this Article, to obtain [two] on demand from a taxpayer other documents serving as a basis [three] for calculation and payment of such taxes.

10. The rules [four] provided for by this Article shall likewise extend [five] to payers of fees and tax agents, if not otherwise [six] provided for by this Code.

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