Attorney Valentin Moiseev, Partner of Andrey Gorodissky & Partners, reviewed topical provisions of the Draft Resolution of the Plenum of the Supreme Arbitration (Commercial) Court of the Russian Federation, relating to application of Part One of the RF Tax Code. The author analyzes those approaches to the discharge of tax agent's duties, determination of the of tax liabilities size by calculation, and challenging tax authorities' resolutions, suggested in the Draft Resolution, that are especially significant for taxpayers.