Article 23. Obligations of Taxpayers (Payers of Fees)

1. Taxpayers shall be required to:

1) pay taxes and fees imposed in a lawful, way;

2) register with the tax bodies if this Code provides for such an obligation;

3) keep records of their income (expenses) and taxable items in accordance with the established procedure if legislation on taxes and dues provides for such an obligation;

4) file tax returns for taxes they are required to pay with the tax authority at the place of registration in accordance with the established procedure if legislation on taxes and fees provides for such an obligation, as well as accounting in accordance with the Federal Law on Accounting;

5) provide documents required to calculate and pay taxes to the tax authorities and their officials in cases provided for by this Code;

6) comply with lawful demands of the tax authority to eliminate revealed violations of tax and fee legislation, and also not to hinder the lawful activity of tax officials when they discharge their official duties;

7) provide to the tax authority the necessary information and documents in cases and in accordance with the procedure provided by this Code;

8) ensure safety, in the course of four years, of bookkeeping data and other documents required for the calculation and payment of taxes and fees, and of documents confirming income earned (for organisations, also expenses incurred) and paid (withheld) taxes;

9) fulfill other obligations provided by tax and fee legislation.

2. Taxpayer organisations and individual entrepreneurs, apart from obligations set forth in Item 1 of this Article, shall be required to inform in writing the tax authority at the place of registration of the following:

opening or closure of accounts - within ten days;

all instances of holding an interest in Russian and foreign organisations - not later than within one month of commencement of such an interest;

all separate divisions set up within the Russian Federation - not later than within one month of their establishment, reorganisation or liquidation;

declaring them insolvent (bankrupt), liquidation or reorganisation - not later than within three days of adopting such a decision;

changes in their location or the place of residence - not later than 10 days since the time of such change.

3. Payers of fees shall be obligated to pay the legally established fees, and also meet other obligations as established by the legislation relevant to taxes and fees.

4. For failure to fulfill or improper fulfillment of obligations imposed on him, the taxpayer (payer of fees) shall be liable under the legislation of the Russian Federation.

5. In connection with the shifting of goods across the customs border of the Russian Federation the taxpayers or the payers of dues who pay their taxes and dues shall also bear the duties provided for by the customs legislation of the Russian Federation",