Current legislation provides for appeal of actions and decisions of experts of the tax authorities in court: if the taxpayer is an individual (not an individual entrepreneur) – in the civil procedural law (Chapter 25, ccp RF); if the taxpayer – an individual entrepreneur or legal entity – in order of Arbitration Procedure legislation (Chapter 24 of the APC). The entrepreneur has the right to submit an application to the court within three months from the date when he became aware of the violation of their rights and interests (paragraph 4 of Art. 198 apc, Art. 256 ccp RF). The court is entitled to suspend the contested decision of the tax authority before the coming into force of the court (Section 3, Article. 199 apc, Clause 4, Article. 254 ccp RF). However, in accordance with the arbitration procedure legislation it may be done only at the request of the applicant. gic rf allows the suspension of the contested decision by the court on its own initiative.