This book was written taking into account changes in tax legislation effective from January 1, 2008. According to these changes, a new procedure has been established regulating the procedure for organizing the internal work of tax authorities to consider applications for granting deferments, installment plans, and investment tax credits. The publication is addressed to primarily for managers, accountants, chief accountants, as well as specialists in economic services of organizations. The publication was prepared with the assistance of the business literature agency IP Er Media www.iprmedia.ru