Organs, carrying out tax control, carry out the tasks laid on them in co-operation between itself and with other public organs.

Tax organs are provided with the followings rights:

• to require from a taxpayer documents being for a calculation and payments of taxes, confirmative the rightness of calculation and timeliness of payment;

• to conduct verifications of observance of tax discipline;

• to halt an operation on the accounts of persons in jars and arrest on property of taxpayers;

• to examine production, ware-house, point-of-sale and other apartments and territories, to conduct belonging a property taxpayer, by a taxpayer for extraction of profit or the taxations related to maintenance of objects regardless of place of their finding;

• to determine the sums of taxes, subject bringing taxpayers in a budget, by a calculation a way on the basis of information on analogical taxpayers at the refuse of taxpayer to examination of apartments and territories, in-use for extraction of profits, related to maintenance of objects of taxation, unpresentation to the tax organs of necessary for a calculation taxes of , absence of accounting of incomes and charges, account of taxation or conduct of account with violations, not allowing it is correct to calculate taxes;

• to require from taxpayers the removal of violations of legislation and to control of such requirements;

• to exact arrears on taxes and fine;

• to give the taxpayers of postponement and arranging on the installment system on payment of approvals for tax offences;

• to require documents from credit organizations, execution of payments of and encashment commissions of tax about writing from the accounts of taxpayers of sums of and approvals for tax offences;

• to cause witnesses, prepossessing information about offences;

• to declare solicitors about cancellation or actions of licenses to a right to be engaged in the types of activity;

• to put actions in courts about the penalty of tax approvals, about confession invalid state of legal entity or physical person — businessman, about liquidation of enterprise, about confession of transactions invalid and penalty in the states of the property purchased on such transactions, and also about a penalty in the profit of the state of property, purchased as a result of illegal actions, about dissolution of agreements about a tax credit and about an investment tax credit etc.