Article 21. Rights of Taxpayers (Payers of Fees)

1. Taxpayers shall have the right to

1) receive from the tax authorities at the place of registration free information on current taxes and fees, laws on taxes and fees and other acts containing rules of tax and fee legislation, and also on the rights and duties of taxpayers, and powers of the tax authorities and their officials;

2) receive written explanations from the tax authorities and other authorized state bodies about application of legislation relevant to taxes and fees;

3) use tax benefits provided there are grounds for it and in accordance with the procedure established by tax and fee legislation;

4) receive deferral, the right to pay by installments, a tax loan or an investment tax credit in accordance with the procedure and on conditions set by this Code;

5) the timely credit or refund of tax, penalty interest, fines amounts paid or collected over and above the correct amount;

6) represent their interests in tax legal relations in person or via their representative;

7) provide explanations to the tax authorities and their officials on the calculation and payment of taxes and fees, and also on protocols of audits conducted;

8) be present at a field tax audit;

9) receive copies of a tax audit protocol and decisions of the tax authorities, and also of tax notices and requirements for tax payment;

10) require compliance with tax and other legislation from tax officials while the latter perform actions with respect to taxpayers;

11) not to comply with unlawful acts and demands of the tax authorities and their officials which are at variance with this Code or other federal laws;

12) appeal against acts of the tax authorities and actions (inaction) of their officials in accordance with the established procedure;

13) require keeping a tax secret;

14) claim full compensation for losses caused by unlawful decisions of the tax authorities or unlawful actions (inaction) of their officials in accordance with the established procedure.

2. Taxpayers shall also have other rights under this Code and other acts of tax and fee legislation.

3. Payers of fees shall have the same rights as taxpayers.