Tax administration is a system (set) of measures and methods carried out by tax authorities and other authorized state bodies for the collection of taxes and payments to the budget, including the implementation of tax control, the application of methods to ensure the fulfillment of a tax obligation that has not been fulfilled on time and enforcement measures tax debt, as well as the provision of public services and other forms of tax administration established by this Code.

1-1 In order to modernize and improve tax administration, tax authorities have the right to implement (introduce) pilot projects that provide for a different procedure for tax administration and the fulfillment of tax obligations by taxpayers.

At the same time, the categories of taxpayers to which the pilot project will apply, the rights and obligations of taxpayers, tax and other authorized state bodies, as well as organizations, territory (site) and (or) region of implementation (implementation) of pilot projects, rules and terms of implementation ( implementation) of pilot projects are determined by the authorized body.

2. Tax administration is based on the principles:

1) legality;

2) increasing the efficiency of interaction between the taxpayer and tax authorities;

3) a differentiated approach in the implementation of tax administration, based on risk assessment.