5. Resolution of cases unjudicially and judicially. VAT collection.

1. Appeal of non-normative statements of the rating authority, namely:

• Appeal of the rating authority’s decision on refusal of compensation from VAT budget because of performance of export operations;
• Appeal of the rating authority’s decision on tax collection (appeal of a decision on the tax inspection performed);
• Appeal of the rating authority’s decision on tax collection at the expense of taxpayer’s property;
• Appeal of the rating authority’s decision on suspension of taxpayer’s balance operations;
• Appeal of the rating authority’s decision on bringing taxpayer to account for tax violation.

2. Appeal of activities of rating authority’s official, namely:

• Appeal of the rating authority’s activities dealing with breach of tax secrecy;
• Appeal of the rating authority’s activities dealing with examination of taxpayer’s territories and accomodations, objects and documents without witness’ proceeding;
• Appeal of activities dealing with withdrawal of taxpayer’s documents and objects that are not related to the subject of a field tax examination;
• Appeal of activities dealing with bringing rating authority’s officials in the capacity of a witness during tax examination.

3. Appeal of inactivity of rating authority’s officials which is expressed by the following:

• Failing to notify a taxpayer of making a decision by the rating authority on tax collection;
• Breaking terms of refunding a sum from excessively paid tax to a taxpayer.