ABSTRACT
The tax violation report and other material will be considered by the head of the tax body in the procedure specified in the Tax Code. Tax violations for which tax law liability may be assessed or a tax law subject sanctioned under the Tax Code include: As tax sanctions, the Tax Code provides for fines in the event of a tax violation, applied individually for each violation separately and not cumulated or integrated. Tax law subjects may also commit actions which are subject to other forms of liability. These persons are not regarded, under the Decree of the Plenum of the Supreme Arbitrazh Court, as subjects of tax law relations, wherefore they are not liable for tax violations sanctioned by the Tax Code. The Tax Code, which consists of two parts, is divided into eleven divisions. Divisions IVII form the first or general part of the Code, while the rest comprises the special part devoted to different taxes.
