Article 32. Duties of the Tax Bodies

1. Tax bodies and their officials shall be obliged to:

1) strictly comply with the legislation on taxes and fees;

2) monitor the observation of the legislation on taxes and fees as well as other normative legal acts in compliance therewith;

3) keep records of taxpayers in the established procedure;

4) explain the application of legislative and other normative legal acts on taxes as well as normative acts in compliance therewith, inform taxpayers free of charge of the effective taxes, provide them with established accounting forms and explain the procedure of their processing, the procedure of calculation and payment of taxes and fees;

5) refund or credit excessive amounts of taxes, interests and fines paid or collected in the manner as per this Code;

6) keep tax secrets;

7) forward to the taxpayer or another tax agent copies of tax audit acts and decisions of a tax body as well as in cases provided for by this Code, the tax notice and the demand to pay a tax and a fee.

2. Tax bodies shall perform other duties provided for in this Code and other federal laws.

3. In case of revealing the circumstances giving reason to suspect that violation of legislation on taxes and fees has been committed with the signs of a crime, the tax bodies shall within ten days submit the materials to a respective body of the tax police to decide on a criminal case initiation.