Chapter 6. Tax Police Bodies

Article 36. The Authorities of the Federal Tax Police Service Bodies

1. The bodies of the Federal Tax Police Service (hereinafter - Tax Police bodies) perform the functions to prevent, identify, terminate and investigate violation of laws on taxes and fees which are criminal or administrative law abuses, as well as other functions imposed on them according to the Federal Law on the Federal Tax Police Bodies.

2. The Tax Police bodies shall have the following authorities:

1) pursue, according to the procedural criminal law of the Russian Federation, investigation of criminal cases the procedure of investigation of which falls under their jurisdiction;

2) perform, according to the procedural criminal law of the Russian Federation, preliminary inquiry of cases on crimes under their competence;

3) conduct investigations in accordance with the federal legislation;

4) participate in tax audits upon requests from the tax bodies;

5) in the presence of sufficient data significative of some indicia of a crime, checks shall be carried out in accordance with the legislation of the Russian Federation. By the results of a check a report shall be drawn up on the check of the taxpayer by the bodies of the tax police, on the basis of which the tax police bodies shall take one of the following decisions:

in the case of discovery of tax infractions containing certain indicia of formal components of a crime - on initiating criminal proceedings;

in the case of discovery of a tax infraction not containing any indicia of formal components of a crime - on refusing to initiate criminal proceedings and on sending the materials to the relevant tax body;

in the absence of a tax infraction - on refusing to initiate criminal proceedings;

6) any other authority stipulated in the Federal Law on the Federal Tax Police Bodies.

3. When the tax police bodies reveal the circumstances requiring the actions referred by this Code to the powers of the tax bodies, they shall be obliged to send relevant materials to the corresponding tax body during 10 days since the day of disclosing such circumstances for the adoption of a decision.

Article 37. Liabilities of the Tax Police Bodies and Their Officials

1. Tax police bodies shall be held liable for any losses inflicted to the taxpayers as a result of their (tax police bodies) unlawful actions (decisions) or absence thereof likewise unlawful actions (decisions) or the absence of actions on part of the officials and other employees of those bodies in performance of their office duties.

The incurred losses by the taxpayers shall be reimbursed at the expense of the federal budget in the procedure envisaged by this Code and other applicable federal laws.

2. The tax police officials and other employees guilty of unlawful actions or the absence thereof shall bear responsibility as per the legislation of the Russian Federation.