Article 6. Obligations of the bodies of the state tax service

The bodies of the state tax service are obliged to:

1) carry out state control over compliance with tax legislation, the accuracy of calculation, the completeness and timeliness of paying taxes to the budget and state trust funds, as well as the correctness and completeness of the calculation and timeliness of making mandatory funded pension contributions to individual accumulative pension accounts of citizens, comply with the requirements of this Law and other legislative acts;

2) protect the rights and legally protected interests of taxpayers;

3) ensure complete and timely accounting of taxpayers, objects of taxation and objects related to taxation, accrued and paid taxes, as well as monitoring compliance with the procedure for entrepreneurship by individuals;

4) inform taxpayers about their rights and obligations when conducting tax audits, as well as comply with the requirements of laws and other regulatory legal acts on streamlining audits;

5) inform taxpayers of the results of inspections;

6) promptly bring to the taxpayers acts of tax legislation;

7) collect, analyze and evaluate facts of violation of tax legislation and submit proposals to the relevant authorities on eliminating the causes and conditions conducive to tax violations;

8) develop and implement, together with law enforcement agencies, long-term and ongoing programs to combat tax violations;

9) carry out checks of statements, messages and other information about violations of tax legislation;

10) keep records, evaluate and control the transfer of treasures and property transferred by right of inheritance to the state or self-government bodies of citizens;

11) monitor the completeness and timeliness of the receipt of funds in state revenue from the sale of property turned into state revenue, as well as accounting for property transferred free of charge to state bodies;

12) transfer materials to the prosecutorʼs office, internal affairs, the State Security Service and the courts on facts of violation of the law in cases where the resolution of the issue falls outside the competence of the state tax service;

13) carry out, within the limits of its competence, control over compliance by taxpayers — legal entities, individual entrepreneurs and individuals with the established procedure for foreign exchange and export-import operations;