Tax Code Of The Russian Federation

PART ONE NO. 146-FZ OF JULY 31, 1998
(with the Amendments and Additions of March 30, July 9, 1999, January 2, 2000, December 29, 2000, May 30, August 6, 7, 8, November 27, 29, December 28, 29, 30, 31, 2001, May 29, July 24, 25, December 24, 27, 31, 2002, May 6, 22, 28, June 6, 23, 30, July 7, November 11, December 8, 23, 2003)
Passed by the State Duma on July 16, 1998
Approved by the Council of Federation on July 17, 1998

Part I
Section 3
Chapter 5
Tax Authorities. Tax Police. Liability of Tax Authorities, Customs Authorities, TaxPolice Bodies and Their Officials
Chapter 6
Tax Police Bodies

Chapter 6. Tax Police Bodies


Article 36. Powers of Internal Affairs Bodies


 1. Internal affairs bodies at the request of tax bodies shall participate, jointly with tax bodies, in visiting tax inspections held by tax bodies.
 2. In the event of detecting the circumstances requiring the commitment of actions, attributed by this Code to the authority of tax bodies, internal affairs bodies shall be obliged within ten-day term, as of the date of detecting said circumstances, to direct materials to an appropriate tax body for deciding on them.

Article 37. Liabilities of the Internal Affairs Bodies and Their Officials


 1. Internal affairs bodies shall be held liable for any losses inflicted on taxpayers as a result of their (tax police bodies) unlawful actions (decisions) or absence thereof, likewise unlawful actions (decisions) or the absence of actions on part of the officials and other employees of those bodies in performance of their official duties.
 The losses incurred by the taxpayers when taking measures provided for by Item 1 of Article 36 of this Code, shall be reimbursed at the expense of the federal budget in the procedure envisaged by this Code and other applicable federal laws.
 2. The internal affairs officials and other employees guilty of unlawful actions or the absence thereof shall bear responsibility as per the legislation of the Russian Federation.

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