Tax administration is a system (set) of measures and methods implemented by tax authorities and other authorized state bodies to collect taxes and payments to the budget, including the implementation of tax control, the use of methods to ensure the fulfillment of a tax obligation not fulfilled on time and measures of compulsory collection of tax debts, as well as the provision of public services and other forms of tax administration established by this Code.
1. In order to modernize and improve tax administration, tax authorities have the right to implement (implement) pilot projects providing for a different procedure for tax administration and fulfillment of tax obligations by taxpayers.
At the same time, the categories of taxpayers to whom the pilot project will apply, the rights and obligations of taxpayers, tax and other authorized state bodies, as well as organizations, the territory (site) and (or) the region of implementation of the implementation (implementation) of pilot projects, the rules and deadlines for the implementation (implementation) of pilot projects are determined by the authorized body.
2. Tax administration is based on the principles of:
1) legality;
2) improving the efficiency of interaction between the taxpayer and tax authorities;
3) a differentiated approach in the implementation of tax administration based on risk assessment.