Article 23.5 Tax authorities

1. Tax authorities shall deal with administrative offences under article 14.5, paragraphs 2.4 to 17, article 14.13, part 5, article 15.1 (within the limits of their powers), article 1 to 3 Article 15.27 (within the limits of its powers), article 15.48 (within the limits of its powers), article 19.7.6 of the present Code. as referred to in part 1 of this article, may: (1) the head of the federal executive body authorized in the field of taxes and taxes, his deputies; (2) the heads of the territorial territory. (3) Heads of the structures of the territorial bodies of the federal executive branch authorized in the field of taxes and taxes; The Executive, authorized in the field of taxes and taxes.