Theory of tax procedural law, basic principles of the tax process, subject and purpose of the tax procedural code. Tax administration, tax procedure, basic principles of tax administration. Tax administration entities, representation. Tax procedure details, documentation, protection and providing information. Tax administration methods, tax inspection. Tax procedure deadlines. Decision requisites, legal force, enforceability, nullity of a decision, serving. Remedial and supervisory measures. Court rulings in administrative justice concerning actions against the decisions of a tax administrator. Registration procedure. Binding determination. First instance trials, regular and additional tax returns, tax assessment and additional assessment, tax deadlines. Tax determination methods, proving, aids. Tax payment, tax collection, tax safeguarding, tax enforcing and tax execution. Several administration, pay-as-you-earn tax administration. Winding up, legal succession, relationship to insolvency. Consequences of a breach of tax administration duties, fines, contractual penalties, interest. Administration fees for filing requests with a tax administrator. Rules of administrative procedure - plaintiff, defendant, administrative action, ruling, cassation complaints.