Basic Changes in Terms of Non-Normative Acts of Tax Authority Appeal, Actions or Inactions of their Officials
Regulations of RF Tax Code concerning the rules of appeal and terms of written objection to tax (or other) control forms submission were changed by Federal Laws No.153-ФЗ dd. 02.07.2013 and No.248-ФЗ dd. 23.07.2013. These changes are made for advance of the pre-trial dispute resolution between tax authorities and tax payers to create favorable conditions for dispute resolution without going to court. And also to reduce the load on court system and to provide sequence pre-trial and trial stages of these dispute resolution. This article considers the basic changes in pre-trial appeal terms.