On taxes and other obligatory payments to the budget (Tax Code)

Article 133. The procedure for horizontal monitoring

Horizontal monitoring shall be carried out by means of expanded information interaction between the tax authority and a taxpayer, including the provision for officials of the tax authority to provide access to information systems for accounting and tax accounting and taxpayer records at its location.

In this case, the procedure for the horizontal monitoring shall be determined by the authorized agency.
Chapter 16. PRELIMINARY CLARIFICATION
Article 134. General provisions

1. Preliminary clarification shall be the clarification of the authorized agency on creation of tax obligation in relation to planned transactions (operations).

A preliminary clarification shall be provided by the authorized agency upon the request of:

a taxpayer that is in the horizontal monitoring;

organization implementing an investment priority project.

2. A request for a preliminary clarification shall be submitted by a taxpayer (tax agent) to the authorized agency in written form and must contain the following information:

1) the date of signing the request by the taxpayer (tax agent);

2) details of the taxpayer;

3) business identification number (BIN);

4) the description of the purpose and conditions of the transaction (operation), including the rights and obligations of the parties to the planned transaction (operation);

5) the position of the taxpayer (tax agent) regarding the calculation of taxes and payments to the budget in relation to the planned transaction (operation);

6) the list of attached documents.

3. The request for a preliminary clarification may also contain other information relevant to the preparation of such a clarification.

4. The request for preliminary clarification shall be signed by the head of the legal entity or by a person who shall be entrusted with the duties of the head of such a legal entity (with the attachment of supporting documents).

5. The request for preliminary clarification shall be accompanied by documents confirming the information specified in such a request.

6. A taxpayer (tax agent) shall has the right to withdraw a request for a preliminary clarification from the date of sending such a request to the authorized agency before the date the authorized agency provides a preliminary clarification.

7. The authorized agency shall has the right to refuse for considering the request of the taxpayer (tax agent) for provision of preliminary clarification in case of non-compliance of such a request with the requirements established by Paragraphs 2, 4 and 5 of this Article.