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November 4, 2005) (hereinafter - the RF Tax Code), tax audits conducted by officials of the tax authorities within their competence through tax audits, obtain an explanation of taxpayers, tax agents and payers, validation of accounting and reporting, inspection of premises and areas used for deriving income (profit). The tax authorities, customs authorities, the bodies of state budget funds and the bodies of internal affairs in the manner determined by agreement between them, inform each other about their materials on violations of legislation on taxes and fees, and tax crimes, the measures taken to counter them, the conducted their tax checks, and perform other necessary information exchange for the performance of their tasks. In the exercise of tax control is not permitted to collect, store, use and dissemination of information about the taxpayer (fee payer or tax agent), obtained in violation of the Constitution, the Tax Code, federal laws, as well as in violation of the principle of conservation of homebridge mortgage bankers information constituting a trade secret of other persons In particular lawyer-client confidentiality, audit secret. During the audit, tax authorities and guided by the Federal Law of August 8, 2001 № 134-FZ "On protection of rights of legal entities and individual entrepreneurs during state control (supervision)" (with amendments. On July 2, 2005 .) The event monitoring - a set of actions by officials of state control (supervision), related to the verification of legal entity or individual entrepreneur to the mandatory requirements, implementation of the necessary investigations (tests), examination, registration of test results and action on the results of the monitoring activities. 3 of the federal law, the basic principles of protection of the rights of legal entities and individual entrepreneurs during state control (supervision) are: 1) The presumption of good faith legal entity or individual entrepreneur; 2) compliance with international treaties of the Russian Federation; 3) the openness and accessibility to legal entities and individual entrepreneurs regulations that establish mandatory requirements, implementation of which is checked during the state control (supervision); 4) establishment of mandatory requirements and federal laws adopted in accordance with normative legal acts; 5) implementation of measures to control the authorized officials of state control (supervision); 6) compliance with the subject of ongoing measures to control the competence of state control (supervision); 7) the frequency and timeliness of monitoring activities, providing for full and as quickly as holding it for a specified period; 8) accounting control activities conducted by the state control (supervision); 9) the possibility of appeal against actions (inaction) of officials of state control (supervision), violating the order of the control measures established by the said Federal Law, other federal laws and in accordance with normative legal acts; 10) recognition in the manner prescribed by federal law, the invalid (in whole or in part) regulations that establish mandatory requirements, compliance with which is subject to verification, if they do not comply with federal laws; 11) elimination of the full bodies of state control (supervision) of the violations, if found by a court appeal of a legal entity or individual entrepreneur founded; 12) the responsibility of state control (supervision), and their officials during the state control (supervision) for violation of legislation of the Russian Federation and the inadmissibility of the collection by state control (supervision) fees for legal entities and individual entrepreneurs conducting monitoring activities, built in appliance center houston tx except reimbursement of state control (supervision) to conduct investigations (tests) and examination, which resulted in infringements of mandatory requirements; 13) the inadmissibility of direct receiving bodies of state control (supervision), deductions from the amounts collected from legal entities and (or) individual entrepreneurs as a result of control activities.

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