TAX LAW

Tax law comprises regulations of formation, establishing  and termination of tax liabilities which natural and legal persons and other operators are charged with. These regulations determine rules of remitting and collecting taxes, as well as duties of tax-payers and collectors.

Tax law is divided into material and non-material. Material tax law comprises regulations of tax rights, duties of tax-payers and tax proceedings. These regulations determine tax amount and are basis for tax decisions. Different tax laws and regulations are foundations of tax law.

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