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Material conditions of the procedure for considering the act and other materials of tax control activities


Substantial conditions of the procedure for considering the act and other materials of tax inspection activities - such substantial conditions include ensuring the possibility for the person in respect of whom the act was drawn to participate in the process of considering the materials personally and/or through their representative, as well as ensuring the possibility for this person to present explanations (ceased to be in force from 2019-05-01)1.

  1. Tax Code of the Russian Federation. Part one from 31.07.1998, amended on 2006-07-27, article 101-4, paragraph 12, ceased to be in force from 2019-05-01 // RSZ RF. 1998. No. 31. Art. 3824. ↩

Laws with commentary

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