Article 9. Parties to Relations Regulated by Legislation on Taxes and Fees

Parties to relations regulated by tax and fee legislation shall be as follows:

1) organisations and individuals recognized as taxpayers and pay­ers of fees under this Code;

2) organisations and individuals recognized as tax agents under this Code;

3) the Ministry of Taxes and Dues of the Russian Federation and its subdivisions in the Russian Federation (hereinafter referred to as the tax bodies);

4) the State Customs Committee of the Russian Federation and its offices (hereinafter referred to as customs authorities);

5) State executive bodies and local self-government executive bodies, other bodies and officials authorized by them that receive and collect taxes and/or fees and also control their pay­ment by taxpayers and payers of fees apart from tax and cus­toms authorities in accordance with the established procedure (hereinafter referred to as collectors of taxes and fees);

6) the Ministry of Finance of the Russian Federation, finance min­istries of the republics, finance departments (boards, divisions) of administrations of krais [territories], oblasts [regions], the cities of Moscow and St. Petersburg, the autonomous oblast, autonomous okrugs [areas], raions [districts] and cities (hereinafter referred to as financial bodies), other authorized bodies when making decisions on deferral and payment by installments of taxes and fees and on other issues provided by this Code.

7) agencies of governmental extra-budgetary funds;

8) the Federal Tax Police Service of the Russian Federation and its territorial agencies (hereinafter referred to as the tax police agencies) - upon the solution of questions referred to their jurisdiction by the present Code.