One of the priority tasks facing the Russian state and, above all, the executive branch, is to ensure the rule of law in the field of tax relations, based on the norms of the tax legislation of the Russian Federation. They arise between and acting on behalf of the state tax authorities.

Tax authorities of the Russian Federation- "a unified centralized system of bodies for monitoring compliance with the tax legislation of the Russian Federation, the completeness and timeliness of payment to the relevant tax and fees", and in cases provided for by the legislation of the Russian Federation, over the correctness of the calculation, completeness and timeliness of payment to the relevant budget system the Russian Federation of other mandatory payments established by the legislation of the Russian Federation, as well as control and supervision over the production and circulation of ethyl alcohol, alcohol-containing, alcoholic and tobacco products and over compliance with the currency legislation of the Russian Federation within the competence of tax authorities.

The Federal Tax Service

History reference

• By Decree of the President of the Russian Federation of November 21, 1991 No. 229, the State tax service RSFSR.
• In December 1998, by Decree of the President of the Russian Federation of December 23, 1998 No. 1635, the State Tax Service of the Russian Federation was transformed into the Ministry of the Russian Federation for Taxes and Duties (MTS of Russia).
• In March 2004, in accordance with Decree of the President of the Russian Federation of 09.03.2004 No. 314 "On the system and structure of federal executive bodies", the Ministry of Taxation of Russia receives its modern name and becomes the Federal Tax Service.

Federal Tax Service of Russia- is authorized federal agency executive power, carrying out state registration of legal entities, peasant (farm) enterprises and individuals as individual entrepreneurs.

Today, the main document regulating the rights and obligations of tax authorities is tax code RF.

In parallel, the Law of the Russian Federation dated March 21, 1991 No. 943-1 “On the tax authorities of the Russian Federation” is in force.

The Federal Tax Service of Russia carries out its activities directly and through its territorial bodies.

Structure of the Federal Tax Service

1. Central office.

2. Interregional inspections for federal districts(Central, Volga, Southern, Siberian, Far Eastern, Northwestern and Uratsky).

3. Interregional Inspectorate for Centralized Data Processing (MI FTS of Russia for Data Center).

4. Interregional inspections for the largest taxpayers (MI FTS of Russia for CT), which include:

• MI of the Federal Tax Service of Russia for KN under No. 1 (administers oil producing organizations);
• MI of the Federal Tax Service of Russia for KN No. 2 (administers gas producing organizations);
• MI of the Federal Tax Service of Russia for Tax Code No. 3 (administers excise tax payers);
• MI of the Federal Tax Service of Russia for KN No. 4 (administers energy organizations);
• MI of the Federal Tax Service of Russia for KN No. 5 (administers metallurgical organizations);
• MI FTS of Russia for KN No. 6 (administers transport organizations);
• MI of the Federal Tax Service of Russia for KN No. 7 (administers telecommunications organizations);
• MI of the Federal Tax Service of Russia for KN No. 8 (administers machine-building organizations and military-industrial complex enterprises);
• MI FTS of Russia for KN No. 9 (administers banks).

5. 82 departments for the constituent entities of the Russian Federation (UFNS of Russia).

6. Territorial inspections (IFTS of Russia).

7. Inter-district inspections (Inter-district inspections of the Federal Tax Service of Russia), other structural divisions.

Example. The structure of the tax authorities of the Chuvash Republic

Thus, the tax authorities in the Russian Federation are the Federal Tax Service and its divisions. The Federal Tax Service is a federal executive body that reports to the Ministry of Finance.

Powers of the Federal Tax Service

The service is an authorized federal executive body that carries out state registration of legal entities, individuals as and peasant (farm) enterprises.

In cases of liquidation of legal entities, the Federal Tax Service of Russia acts as an authorized federal executive body that ensures the representation in bankruptcy cases and in bankruptcy proceedings of claims for the payment of mandatory payments and claims of the Russian Federation for monetary obligations.

The Federal Tax Service carries out its activities in cooperation with other federal executive authorities, executive authorities of the constituent entities of the Federation, local governments and state, public associations and other organizations.

Picture. Unified centralized system of tax authorities

The Federal Tax Service and its territorial bodies constitute a single centralized system of tax authorities.

The Federal Tax Service is headed by a head appointed to and dismissed by the Government of the Russian Federation on the proposal of the Minister of Finance of the Russian Federation. The head of the Federal Tax Service is personally responsible for the fulfillment of the tasks assigned to the Service.

The head of the Federal Tax Service has deputies who are appointed and dismissed by the Minister of Finance of the Russian Federation on the proposal of the head of the Service.

The main tasks of the Federal Tax Service:

• Control over compliance with legislation on taxes and fees, correctness of calculation, completeness and timeliness of payment of taxes, fees and other obligatory payments;
• Development and implementation of tax policy to ensure timely receipt of taxes and fees to the budget;
• Currency control within the competence of the tax authorities;

The Federal Tax Service exercises the following powers:

• control and supervision over compliance with the legislation of the Russian Federation on taxes and fees, as well as regulatory legal acts adopted in accordance with it, the correctness of the calculation, the completeness and timeliness of the payment of taxes and fees, and in cases provided for by the legislation of the Russian Federation, the correctness of the calculation, completeness and the timeliness of making other obligatory payments to the relevant budget, the submission of declarations, the implementation currency transactions residents and non-residents;
• state registration, individuals as individual entrepreneurs and peasant (farmer) households;
• accounting of all taxpayers, maintenance of the Unified state register legal entities, the Unified State Register of Individual Entrepreneurs and the Unified State Register of Taxpayers;
• informs taxpayers free of charge (including in writing) about applicable taxes and fees, legislation on taxes and fees and regulations adopted in accordance with it, the procedure for calculating and paying taxes and fees, the rights and obligations of taxpayers, the powers of tax authorities and their officials, and also provides forms tax reporting and explains how to fill them out;
• refund or offset of overpaid or overcharged amounts of taxes and fees, as well as penalties and fines;
• adopts, in accordance with the procedure established by the legislation of the Russian Federation, decisions on changing the terms for the payment of taxes, fees and penalties;
• establishes (approves) the form of a tax notice, the form of a demand for payment of tax, the forms of an application, notification and certificate of registration with a tax authority;
• develops the forms and procedure for filling out tax calculations, forms of tax returns and other documents in cases established by the legislation of Russia, and sends them for approval to the Ministry of Finance;
• verification of the activities of legal entities, individuals, peasant (farm) enterprises in the established field of activity.

The Federal Tax Service has the right to organize the conduct of the necessary tests, examinations, analysis and assessments, as well as scientific research on the implementation of control and supervision, request and receive information necessary for decision-making, give legal and individuals clarifications on issues related to the established field of activity.

The Federal Tax Service is not entitled to carry out in the established field of activity legal regulation, except in cases specified federal laws, decrees of the President of the Russian Federation and resolutions of the Government, as well as the management of state property and the provision of paid services.

The tax authorities have the right:

• Require documents that are the basis and confirm the correct calculation and timely payment of taxes;
• Conduct ;
• When checking, seize documents indicating that there is reason to believe that these documents will be destroyed, hidden, changed, replaced;
• Call taxpayers to the tax authorities to give explanations in connection with the payment of taxes by them, or in connection with a tax audit;
• Suspend operations on taxpayers' bank accounts, seize taxpayers' property;
• Inspect any warehouse, retail and other premises used by the taxpayer. Conduct an inventory of property;
• Determine the amount of taxes to be paid in, by calculation, based on available information;
• Require taxpayers to eliminate identified violations, monitor compliance with these requirements;
• Collect arrears on taxes and fees, penalties;
• Require banks to provide documents confirming the execution of taxpayers and collection orders of tax authorities to write off taxes and penalties from accounts;
• Involve specialists, translators, experts for tax control;
• Call as witnesses persons who are aware of any circumstances that are important for the conduct of tax control;
• Submit a petition for the annulment, suspension of licenses issued to legal entities and individuals;
• File claims in courts of general jurisdiction or arbitration courts.

Thus, the rights of the tax authorities are quite broad. With regard to the duties of officials of tax authorities, they are obliged to:

• act in strict accordance with and other federal laws;
• exercise within its competence the rights and obligations of tax authorities;
• treat taxpayers, their representatives, other participants in tax legal relations correctly and attentively, not humiliate their honor and dignity.

Federal tax service as a subject of state financial control

Transition to market relations in the economy, changes in the field of pricing and planning, the emergence of such economic entities as, the transformation of taxes into the main source of state revenue, etc. necessitated the emergence of new bodies that implement, and new forms of its implementation.

By Decree of the President of the Russian Federation No. 1635 of December 23, 1998, the State Tax Service of the Russian Federation was transformed into the Ministry of the Russian Federation for Taxes and Duties. Also, by Presidential Decree No. 314 of March 9, 2004, the Ministry of the Russian Federation for Taxes and Duties was renamed the Federal Tax Service.

The main task This service is to monitor compliance with the legislation on taxes and fees, the correctness of their calculation, the completeness and timeliness of contributions to the relevant budgets and non-budgetary funds state taxes and other payments established by the legislation of the Russian Federation, subjects of the Russian Federation and local governments within their competence.

The Federal Tax Service, carrying out its main task, performs the following functions:

• conducts directly and organizes the work of state tax inspections to exercise control over compliance with legislation on taxes and other payments to the budget;
• performs in ministries and departments, at enterprises, in institutions and organizations based on any form of ownership, and with citizens, checks of monetary documents, registers accounting, plans, estimates, declarations and other documents related to the calculation and payment of taxes and other payments to the budget;
• organizes the work of state tax inspections for accounting, evaluation and sale of confiscated, ownerless property, treasures;
• carries out the return of excessively collected and paid taxes and other obligatory payments to the budget through credit organizations;
• analyzes reporting, statistical data and the results of on-site inspections, prepares proposals on the basis of them for the development of instructive guidelines and other documents on the application of legislative acts on taxes and other payments to the budget and other functions.

Determination of the details of the IFTS, body state registration Legal entities and / or individual entrepreneurs serving this address.
The service allows the taxpayer to find out the number of his tax office at his address.

service.nalog.ru/addrno.do

Federal Information Address System

The Federal Address Information System (FIAS) contains reliable uniform and structured address information on the territory of the Russian Federation, available for use by public authorities, local governments, individuals and legal entities.

The system was developed in accordance with the Decree of the Government of the Russian Federation of June 10, 2011 No. 1011-r. Information from FIAS is presented on the basis of the administrative-territorial division of the subjects of the Russian Federation and on the basis of the municipal division.

The address information contained in FIAS is open and provided free of charge.

fias.nalog.ru

Registration of an individual with a tax authority

Registration of an individual with a tax authority on the territory of the Russian Federation.
The service allows:
- fill out an application of an individual for registration with a tax authority on the territory of the Russian Federation;
- register and send the completed application to the tax authority;
- receive information about the status of processing the application in the tax authority on the website and at the address Email(if you indicate it in the application in the section "Contact details of the applicant");
- print the completed application.

service.nalog.ru/zpufl/

Personal Area taxpayer for individuals

The Internet service "Personal Account of the Taxpayer for Individuals" allows the taxpayer to:
- receive up-to-date information on tax debts to the budget, on the amounts of accrued and paid tax payments, on the presence of overpayments, on objects of movable and immovable property;
- control the state of settlements with the budget;
- receive and print tax notices and receipts for payment of tax payments;
- receive tax notices;
- pay tax debts and tax payments;
- apply to the tax authorities without a personal visit to the tax office.

service.nalog.ru/lk/

The “Know your debt” service provides users with the opportunity to search for information about debts by property, transport, land taxes, personal income tax (only for individuals, citizens of the Russian Federation) and print out a payment document (notice) in the form No. PD (tax). We also draw your attention to the fact that the information obtained using this service does not constitute a tax secret.

service.nalog.ru/debt/

Information about legal entities and individual entrepreneurs in respect of which documents for state registration are submitted

Information about legal entities and individual entrepreneurs in respect of which documents for state registration are submitted, including for state registration of changes made to the constituent documents of a legal entity, and changes to information about a legal entity contained in the Unified State Register of Legal Entities.

service.nalog.ru:8080/uwsfind.do

Messages of legal entities published in the journal "State Registration Bulletin"

Messages of legal entities published in the journal "Bulletin of State Registration" on the adoption of decisions on liquidation, reorganization, reduction authorized capital, on the acquisition by a limited liability company of 20% of the authorized capital of another company, as well as other messages from legal entities that they are required to publish in accordance with the legislation of the Russian Federation.

search.vestnik-gosreg.ru/vgr/

Information published in the journal "State Registration Bulletin" on the decisions taken by the registering authorities

search.vestnik-gosreg.ru/fz83/

Submission of electronic documents to the Federal Tax Service of Russia for state registration

The Federal Tax Service provides an opportunity legal entities and individuals registered or registered as individual entrepreneur, send documents for state registration to in electronic format through the Internet.

The tax authorities of the Russian Federation are a unified system that controls the implementation of fiscal legislation, the main document regulating the work is the Tax Code.

Division systematics

The main executive body in the tax sphere is the Federal Tax Service, which reports directly to the Ministry of Finance. The head of the latter submits to the government candidates for the position of head of the Federal Tax Service. Here they register individual entrepreneurs and legal entities, conduct bankruptcy cases, establish tax rates. To improve the efficiency of functioning, the organization is built according to a hierarchical scheme:

• After the Federal Tax Service in the "table of ranks" are inter-regional inspections that control the most significant taxpayers, and each department deals exclusively with a specific industry.
• They are followed by the Federal Tax Service, represented at the regional level, coordinating and controlling lower levels.
• Subordinate to the Federal Tax Service are inter-district inspections, which are charged with the control of large taxpayers in the regions.
• Control over the districts of the city and small indivisible villages is carried out by the territorial inspection.

Such a variant of tiered division corresponds to the classical division of the state, repeating its main levels.

The activities of the tax service

To achieve these goals, the Federal Tax Service carries out the following set of works:

• Organizes the functionality of controlled instances.
• Performs verification of financial documentation and directly the correctness of the conduct by payers tax accounting.
• Evaluates property seized during arrest or other situations, organizes its sale.
• Through credit institutions, it recovers money overpaid by mistake.
• Analyzes statistical data and, based on the results, issues recommendations to improve control.

Rights of the tax service

According to Russian legislation the tax authorities of the country have a number of rights that can be divided into several groups:

• organizational. According to the existing organizational rights, the tax authorities, if necessary, can call as witnesses those persons who have information about the specifics of tax accounting in the audited company. Also, the Federal Tax Service and its authorities may require clarification from those citizens who are responsible for submitting information for tax accounting;
• informational. Tax officials may require financial institutions documents confirming the existence and legitimacy of payment orders. In addition, this category can include the right to calculate the amount of tax based on information received from other sources;
• control. At control work representatives of the Federal Tax Service have the right to organize and conduct scheduled and extraordinary inspections. If such a need arises, the necessary documents may be seized;
• legal. Federal Tax Service authorities may determine fines and (or) penalties for violations, seize documents and property, and also file applications for recovery with the arbitration court.

Duties of the Federal Tax Service

In addition to rights, the tax authorities and their representatives have a number of responsibilities.

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Books

• tax disputes. Magazine about tax security and risk reduction. No. 04/2015 , Not available. Tax Disputes is a monthly magazine for tax specialists, chief accountants, financiers, and lawyers. The key direction of the magazine is to ensure tax security by… electronic book
• Development of the property taxation system, Berezin Maxim Yurievich. In the book: using professional tax terminology adapted to Russian conditions, the features of formation and development are considered (within the framework of the international tax…