» . . 2011 . . . , . , , . , , . – . , – , . – , , , . , , , , . , , : ? , . ( , ), ( , , , ). , , , [1, . 14–15]. , , , , . 6 , « » [2]. – . , . , ( ) , , )– , , ( ), . ( : - : ; , ( , ); , ; . 59 , ) [2]. , – , . . , , , . . , , , , ( . ), , ( ). . , [3, c. 39]. , , , : ; , , ; , ; , [4, c. 44]. , , , . , – [5, c. 23]. , , . . , , , , , , [6, c. 67]. , : ( . 62, 65–67 ); , ( . 55–59 ( . 61 . 49–54 ); ); ); ( . 45 ( . 63 ); ); , ( ( . 64–79 ) [2]. . 85–88 , ( ), ); – , . - , . , . , , . . , , , , , . 1. , . The Basic Directions of Tax System Improvement in Belarus in the XXIth century // The basic problems of Public finance reforms of the XXIth century in Europe edited by Eugeniusz Ruskowski, Marcin Tyniewicki // Biatockie studia prawnicze. ZESZYT. – 2009. – S. 253–262. 2. ( ): 15 2002 .: .2 2002 .: 29 . 2009 . // : . 3000 [ ]/ « ». – ., 2011. 3. , . / . // . – 2005. – 1. – . 39. 4. , . « » « »/ . // . – 2005. – 10. 5. , . : / . // . – 2003. – 2. – . 23. 6. , . « » « » / . // . – 2001. – 2. – . 67–70. In article the problem of tax procedures is considered. The attention to necessity of their accurate fastening in the Tax code of Byelorussia for lawful activity of tax departments is paid.