The system of tax authorities in the country was recreated in 1990 in accordance with the administrative-territorial division of the country on the basis of the Decree of the Council of Ministers of the USSR of January 24, 1990 N 76 "On the State Tax Service". During this period, it was reformed several times. The period of its activity can be divided into the following stages.

The first stage - 1990-1991. In the system of the Ministry of Finance of the USSR, a tax service was formed consisting of: the Main State Tax Inspectorate of the USSR Ministry of Finance, state tax inspectorates of the ministries of finance of the union and state tax inspectorates for autonomous republics, territories, regions, districts, cities, districts and districts in cities.

The second stage - 1992-1998 Decree of the President of Russia dated November 21, 1991 N 229 "On the State Tax Service of the RSFSR" in 1992 formed an independent State Tax Service of Russia, separated from the Ministry of Finance of Russia. By the way, the Day of Tax Authorities is set on November 21, i.e. on the date of the adoption of this Decree.

The third stage - 1999-2004 By Decree of the President of Russia of December 23, 1998 N 1635 "On the Ministry of the Russian Federation for Taxes and Duties", the State Tax Service of Russia was transformed into the Ministry of the Russian Federation for Taxes and Duties (MNS of Russia).

The fourth stage was initiated by Decree of the President of Russia No. 314 of March 9, 2004 "On the System and Structure of Federal Executive Bodies", by which the Ministry of the Russian Federation for Taxes and Duties was transformed into the Federal Tax Service (FTS of Russia), transferring the functions of the tax department for the adoption of regulatory acts and conducting explanatory work on the legislation on taxes and fees to the Ministry of Finance of Russia.

The Federal Tax Service of Russia is under the jurisdiction of the Ministry of Finance of Russia. Thus, the country's tax authorities returned to the Ministry of Finance, in which they historically had been since the formation of the Ministry, i.e. from 1802

The tax authorities form a three-tier system. The main element of this system is tax inspectorates for cities, districts and districts in cities, inter-district inspectorates. The second link is the departments for the constituent entities of the Russian Federation: for the republics, territories, regions, districts, the city of Moscow and St. Petersburg (until 1999 - inspections). He heads the system of tax authorities of the country of the Federal Tax Service of Russia - the federal executive body for control and supervision in the field of taxes.

Tax authorities in all countries of the world have a significant staff, for example, in the USA - 120 thousand people, in the UK - about 100 thousand, in France - 82.4 thousand people. But the leadership, apparently, belongs to Russia, the number of employees of the Federal Tax Service of Russia is 180 thousand employees.

Modern regulation of the activities of the country's tax authorities is carried out on the basis of:

1) the Tax Code of the Russian Federation;

3) Decree of the Government of the Russian Federation of September 30, 2004 N 506 "On approval of the Regulations on the Federal Tax Service";

4) Order of the Ministry of Finance of Russia dated August 9, 2005 N 101n "On approval of the Regulations on the territorial bodies of the Federal Tax Service".

The analysis of these and other documents and materials allows us to draw conclusions about the powers, rights and responsibilities of the tax authorities.

The tax authorities constitute a unified centralized system of control over compliance with the legislation on taxes and fees, over the correctness of the calculation, completeness and timeliness of payment (transfer) to the budget system of the Russian Federation of taxes and fees and other obligatory payments in cases provided for by law, over the production and circulation of ethyl alcohol, alcohol-containing, alcoholic and tobacco products, as well as the functions of a currency control agent within the competence of the tax authorities.

Control is the main activity of the tax authorities.

The Service is also an authorized federal executive body that carries out:

Representation in bankruptcy cases and in bankruptcy procedures of claims for the payment of mandatory payments and claims of Russia for monetary obligations.

In accordance with Art. 34 of the Tax Code, the customs authorities also enjoy the rights and obligations of the tax authorities to levy taxes (VAT and excises) when moving goods across the customs border of Russia.

At the request of the tax authorities, the internal affairs bodies participate in field audits conducted by the tax authorities and independently have the right to conduct them. If circumstances are revealed that require action by the tax authorities, the internal affairs bodies, within ten days from the day such circumstances are discovered, send materials to the appropriate tax authority for a decision to be made on them.

The Federal Tax Service of Russia carries out its activities directly and through its territorial bodies in cooperation with other federal executive authorities, executive authorities of the constituent entities of the Russian Federation, local governments and state non-budgetary funds, public associations and other organizations.

Every year the range of duties of tax authorities increases. In 1992, the tax authorities began to control the receipt of payments to road funds, since 1993 they began to exercise control over the use of cash registers, then - control over the production and circulation of alcoholic and tobacco products, since 2001 - control over the receipt of payments to state off-budget funds.

Since July 2002, a new task has been entrusted to the tax authorities - the state registration of legal entities, since 2004 - individual entrepreneurs. Since 2004, the Federal Tax Service of Russia has become the assignee of the Federal Service of Russia for Financial Recovery and Bankruptcy - in legal relations related to representing Russia's interests in bankruptcy proceedings.

Initially, the activities of tax inspectorates were based on specialization in types of taxes, regardless of the number of payers and the tax potential of the territory. Until 2002, 58% of inspectorates, primarily in rural areas, were small - up to 40 employees.

There were practically no two tax inspectorates with identical structures. For example, in Moscow until 2002 there were 27 different organizational structures in 40 inspectorates.

The introduction of progressive forms of organization and administration was reflected in the Federal Target Program "Development of Tax Authorities (2002 - 2004)", approved by Decree of the Government of the Russian Federation of December 21, 2001 N 888.

During the implementation of this Program, standard structures of inspections by districts, districts in cities, cities without district division and inter-district level were introduced with the established maximum number of employees over 89 to 100 units, over 150 units.

With the creation of the Ministry of the Russian Federation for Taxes and Dues, the completion of the transition of territorial tax authorities to standard structures, the number of departments for the subjects of the Federation and inspections has decreased.

In addition, the Federal Tax Service of Russia is subordinate to: the State Research Institute for the Development of the Tax System (GNIIRaNS), the Main Research Computing Center (GNIVTS), five educational and methodological centers and three journals - Russian Tax Courier, Tax Policy and Practice , "Bulletin of Registration".

The central office consists of 13 departments:

Analytical management;

Control management;

Department of Taxation;

Personnel Department;

Financial management;

Department of Informatization;

legal management;

Department of Debt Settlement and Enforcement of Bankruptcy Procedures;

Office for pre-trial settlement of tax disputes;

Administrative and Control Department;

Property Tax Administration;

Department for work with taxpayers;

Department of transfer pricing and international cooperation.

Work has been carried out on the administration of the largest taxpayers at the federal and regional levels.

The administration of the largest taxpayers at the federal level is entrusted to the following interregional inspections of the Federal Tax Service of Russia for the largest taxpayers in the field:

Exploration, production, processing, transportation and sale of oil and oil products;

Exploration, production, processing, transportation and sale of gas;

The main types of manufacturing, construction, trade and other activities;

Production and sale of electrical energy;

Production and sale of products of the metallurgical industry;

Provision of transport services;

Realization and (or) provision for use of technical means that ensure the provision of communication services;

Engineering;

Financial and credit sphere.

In 37 constituent entities of the Russian Federation, there are also 39 inter-district inspections of the Federal Tax Service of Russia for the largest taxpayers. It must be borne in mind that the largest organizations subject to administration at the regional level, located in the constituent entities of the Russian Federation, on the territory of which inter-district inspectorates for the largest taxpayers have not been established, are subject to administration at the location of the organization with control over the management.

The tax authorities exercise control and supervision over:

Compliance with the legislation on taxes and fees, correctness of calculation, completeness and timeliness of payment of taxes and fees and other obligatory payments;

Submission of declarations on the volumes of production and turnover of alcoholic products with an ethyl alcohol content of more than 40% and on the volumes of use of ethyl alcohol for the production of alcoholic products;

Actual volumes of production and turnover of alcoholic products;

The implementation of foreign exchange transactions by residents and non-residents who are not credit institutions or currency exchanges;

Compliance with the requirements for cash registers, the procedure and conditions for its registration and use;

Completeness of accounting for cash receipts in organizations and individual entrepreneurs;

Conducting lotteries, including for the intended use of proceeds from lotteries.

The tax authorities issue:

Permissions to conduct all-Russian lotteries;

Certificates of registration of an organization that performs operations with denatured ethyl alcohol.

The tax authorities carry out:

State registration of legal entities, individuals as individual entrepreneurs and peasant (farm) enterprises;

Installation and sealing of control alcohol-measuring devices in organizations for the production of ethyl alcohol from raw materials of all types;

State control over the process of denaturation of ethyl alcohol and alcohol-containing non-food products and the content of denaturing substances in them;

Licensing of production and turnover of alcoholic products;

Issuance of federal special stamps for labeling alcoholic products and special stamps for labeling tobacco and tobacco products produced in the territory of the Russian Federation.

Tax authorities register:

commercial concession agreements;

Cash register equipment.

The tax authorities are:

Accounting for all taxpayers;

the Unified State Register of Legal Entities, the Unified State Register of Individual Entrepreneurs and the Unified State Register of Taxpayers;

Unified State Register of Lotteries;

Unified state automated information system for recording the volume of production and turnover of alcoholic products.

A number of powers of the tax authorities are associated with servicing payers. Tax officials are required to:

Correctly and attentively treat payers, their representatives, do not humiliate their honor and dignity (Article 33 of the Code);

To receive citizens, ensure timely and complete consideration of their applications, make decisions on them and send answers to applicants within the established time limits;

Provide tax reporting forms and explain the procedure for filling them out;

To inform payers, when they are registered, of information about the details of the accounts of the Federal Treasury, necessary to fill in instructions for the transfer of taxes, fees, penalties and fines to the budget;

To inform payers free of charge about applicable taxes, regulations on taxes and fees, the procedure for calculating and paying taxes, the rights and obligations of payers, the powers of tax authorities;

Provide explanations to payers, while the tax authorities are guided by written explanations of the Ministry of Finance of Russia.

In turn, the Ministry of Finance of Russia, the financial authorities of the constituent entities of the Russian Federation and municipalities are also required to provide written explanations within two months from the date of receipt of the relevant request. By decision of the head of the relevant financial body, the specified period may be extended, but not more than for one month.

The financial authorities of the constituent entities of the Russian Federation and municipalities provide clarifications on the application of the legislation of the constituent entities of the Russian Federation on taxes and regulations of municipalities on local taxes, respectively.

The tax authorities refund or set off overpaid or overcharged amounts of taxes and fees, as well as penalties and fines, take decisions on changing the deadlines for paying taxes, fees and penalties.

An important function of the tax authorities is the development of forms and procedures for filling out declarations (calculations) for taxes and fees, which are then approved by the Russian Ministry of Finance.

Tax authorities approve numerous forms of other documents, including:

tax notice;

Claims for the payment of tax;

Applications and notifications on registration and deregistration with the tax authority;

Certificates of registration with the tax authority;

Decisions of the head of the tax authority to conduct an on-site audit;

A tax audit report and an act on the discovery of facts testifying to offenses provided for by the Tax Code (with the exception of offenses provided for in Articles 120, 122, 123);

Submission by tax agents of information on the income of individuals and the amounts of accrued and withheld taxes for the tax period;

Certificates of income received by individuals and withheld amounts of tax;

Submission by the bodies carrying out the state registration of vehicles, information about vehicles registered or deregistered in these bodies, as well as about the persons on whom vehicles are registered;

Notifications about the opening (closing) of accounts (deposits) in foreign currency (in the currency of the Russian Federation) in banks outside the territory of the Russian Federation;

Receipt confirming the receipt of funds on account of payment of taxes, issued by the local administration to taxpayers;

A document drawn up upon detection of arrears;

Sending to the bank a decision to suspend operations on bank accounts on paper and a decision to cancel the suspension of operations;

The act of joint reconciliation of calculations for taxes, fees, penalties and fines;

Bank messages to the tax authority about opening or closing an account, about changing account details;

Grounds for and procedure for extending the term for conducting an on-site tax audit;

Formats for submitting declarations (calculations) in electronic form.

The tax authorities ensure, within their competence, the protection of information constituting a state secret.

The Federal Tax Service of Russia, in order to exercise its powers, has the right to:

Organize the conduct of the necessary studies, tests, examinations, analyzes and assessments, as well as scientific research on the implementation of control and supervision;

Request and receive information necessary for decision-making;

To exercise control over the activities of territorial bodies and subordinate organizations;

File claims in courts of general jurisdiction or arbitration courts:

On the recovery of arrears, penalties and fines for tax offenses;

On compensation for damage caused to the state and (or) municipality as a result of illegal actions of the bank to write off funds from the payer's account after receiving the decision of the tax authority to suspend operations, as a result of which it became impossible for the tax authority to collect arrears, debts on penalties, fines;

On early termination of the investment tax credit agreement and in other cases;

Develop and approve samples of uniforms, insignia and distinctions, certificates, as well as the procedure for wearing uniforms.

Tax authorities have great rights when carrying out control activities: to apply restrictive, preventive and preventive measures, as well as sanctions aimed at preventing and (or) eliminating the consequences caused by violation of mandatory requirements by legal entities and individuals.

The tax authorities have the right:

Require the payer to provide documents that serve as the basis for the calculation and payment of taxes, fees, as well as confirming the correctness of the calculation and the timeliness of their payment;

Conduct tax audits;

Seize documents during inspections in cases where there are reasonable grounds to believe that these documents will be destroyed, hidden, altered or replaced;

Call on the basis of a written notification of payers to give explanations in connection with the payment of taxes and fees by them or in connection with a tax audit;

Suspend operations on the payer's bank accounts and seize his property;

Inspect any premises and territories used by the payer for generating income or related to the maintenance of objects of taxation, conduct an inventory of his property;

Determine the amount of taxes payable by calculation on the basis of available information about the payer, as well as data on other similar payers in cases of refusal of the payer to allow officials of the tax authority to inspect premises and territories, failure to provide the tax authority for more than two months with the taxes necessary for calculating documents, lack of accounting for income and expenses, accounting for objects of taxation or accounting in violation of the established procedure, which led to the impossibility of calculating taxes;

Require payers to eliminate identified violations;

Collect arrears, as well as penalties and fines;

Require from banks documents confirming the fact of debiting from the accounts of the payer and from the correspondent accounts of banks the amounts of taxes, fees, penalties and fines and transferring these amounts to the budget;

Involve specialists, experts and translators for tax control;

Call witnesses;

Submit petitions for the annulment or suspension of licenses;

Send materials to the internal affairs bodies within 10 days to resolve the issue of initiating a criminal case, if within two months from the date of the expiration of the deadline for fulfilling the tax payment requirement, the payer has not fully repaid the arrears indicated in this requirement, the size of which allows one to assume the fact of a tax crime.

Higher tax authorities have the right to cancel and change decisions of lower tax authorities.

The Federal Tax Service of Russia is not entitled to carry out legal regulation, as well as the management of state property and the provision of paid services.

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

Head of the Federal Tax Service of Russia:

Submits to the Minister of Finance of the Russian Federation:

Proposals on the maximum number and wage fund of employees of the central office and territorial bodies of the service;

Proposals for the appointment and dismissal of managers in the constituent entities of the Russian Federation;

Draft annual plan and forecast indicators of the activity of the service, as well as a report on their implementation;

Appoints and dismisses the heads of interregional inspectorates and their deputies, deputy heads of departments for constituent entities of the Russian Federation, heads of inspectorates for districts, districts in cities, cities without district division, interdistrict level inspectorates;

Approves the structure and staffing of the central office of the service, the number and wage fund of employees of territorial bodies, as well as the cost estimate for their maintenance.

Financing of expenses for the maintenance of the Federal Tax Service of Russia is carried out at the expense of funds provided for in the federal budget. The Federal Tax Service and its territorial bodies are legal entities, have a letterhead and a seal depicting the State Emblem of the Russian Federation and with their name, an emblem, other seals, stamps and letterheads, as well as invoices. The location of the central office of the Federal Tax Service is Moscow.

Tax and customs authorities shall be liable for losses caused to payers as a result of their illegal actions or omissions, as well as illegal actions or omissions of officials and other employees of these bodies in the performance of their official duties. These losses are reimbursed from the federal budget.

The most common lower link of the territorial bodies of the Federal Tax Service of Russia is inspections for a district, a district in a city, a city without district division, and inspections at the inter-district level.

In addition to the above powers, they lead:

Accounting (for each payer and type of payment) of the amounts of taxes payable and actually received by the budget, as well as the amounts of penalties, tax sanctions;

Submit the information contained in the Unified State Register of Legal Entities, Unified State Register of Legal Entities and Unified State Register of Real Estate;

Carry out work on the acquisition, storage, accounting and use of archival documents.

The Department of the Federal Tax Service for the subject of the Russian Federation, in addition to the above rights and obligations, carries out state registration of legal entities in respect of which a special registration procedure has been established (parties, banks, etc.); controls the activities of lower tax authorities.

An important role in providing analysis and tax audits belongs to the Interregional Inspectorate for Centralized Data Processing (DPC).

This inspection:

Provides acceptance and input control of reporting data and other information received from tax authorities, payers on paper and electronic media and subject to centralized processing;

Carries out automated processing and input of information into the information base;

Brings the processed information to the territorial bodies of the Federal Tax Service of Russia;

Maintains reference information and classifiers, as well as the fund of algorithms and programs of the Federal Tax Service of Russia;

Performs reporting;

Maintains: Unified State Register of Legal Entities, EGRIP, EGRN, registers of licenses, permits, certificates;

Ensures the reliability of federal information resources through their duplication and redundancy;

Carries out archival storage of federal information resources of the Federal Tax Service of Russia;

Carries out automated selection of payers for tax audits and bringing its results to the relevant territorial bodies of the Federal Tax Service of Russia, analyzes the effectiveness of audits;

Prepares analytical tables for the analysis and assessment of the tax potential of Russia and its subjects, analysis of the efficiency of the tax authorities and forecasting tax revenues to the relevant budgets.

The Interregional Inspectorate of the Federal Tax Service of Russia for the Federal District (there are 7 of them) exercises the following powers:

Organizes and conducts inspections of the territorial bodies of the Federal Tax Service of Russia and organizations;

Conducts on-site inspections appointed by the Federal Tax Service of Russia;

Conducts analysis of tax evasion schemes, prepares proposals for the identification, suppression and prevention of these schemes.

The tax authorities interact with the state authorities of the constituent entities of the Russian Federation and local governments.

They provide information:

On accrued and paid amounts by types of taxes, fees and other obligatory payments;

On the amounts of debt, arrears, deferred (installed), restructured and suspended for the collection of taxes, fees, penalties and fines by types of taxes, fees and other obligatory payments.

In turn, the financial authorities of the constituent entities of the Russian Federation, local administrations submit information to the tax authorities:

About the granted tax privileges;

On the administrative-territorial composition of the subjects of the Russian Federation, indicating specific municipalities that are part of the subject of the Russian Federation, and settlements that are part of these municipalities, their addresses and codes;

On the offsets and refunds of overpaid or collected amounts of taxes, fees, and penalties carried out by decision of the tax authority.

The Ministry of Finance and the Federal Tax Service of Russia have developed a number of indicators by which the effectiveness of the tax authorities' activities is assessed.

The main indicators include the following:

Tax collection, i.e. the ratio of received amounts to accrued;

The share of claims won by the tax authorities - by their amount;

The share of claims won by the tax authorities - by their number;

Decrease in debt payers;

Increase in the share of payers who are satisfied with the work of tax authorities;

The number of payers with Internet access to state registers;

Share of payers with Internet access to their personal account.

Approved administrative regulations of the Federal Tax Service:

1. Administrative regulations for the performance by the Federal Tax Service of the state function of conducting an audit of compliance with the requirements for lottery equipment dated August 24, 2012, approved by Order of the Ministry of Finance of Russia No. 117n;
2. On approval of the administrative regulations of the federal tax service for the provision of public services for free informing (including in writing) of taxpayers, payers of fees and tax agents about applicable taxes and fees, legislation on taxes and fees and regulatory legal acts adopted in accordance with it, the procedure for calculating and paying taxes and fees, the rights and obligations of taxpayers, payers of fees and tax agents, the powers of tax authorities and their officials, as well as the acceptance of tax declarations (calculations) dated July 02, 2012, approved by Order of the Ministry of Finance of Russia No. 99n
3. On approval of the Administrative Regulations for the provision by the Federal Tax Service of the state service for the registration of cash registers used by organizations and individual entrepreneurs in accordance with the legislation of the Russian Federation of June 29, 2012, approved by Order of the Ministry of Finance of Russia No. 94n
4. On approval of the Administrative Regulations for the provision by the Federal Tax Service of the state service for the state registration of legal entities, individuals as individual entrepreneurs and peasant (farmer) households dated June 22, 2012, approved by Order of the Ministry of Finance of Russia No. 87n
5. On approval of the Administrative Regulations for the provision of the Federal Tax Service of Russia with the state service for maintaining, in the prescribed manner, the unified state register of lotteries, the state register of all-Russian lotteries dated May 22, 2012, approved by Order of the Ministry of Finance of Russia No. 66n
6. On approval of the Administrative Regulations for the provision by the Federal Tax Service of the state service for the personal reception of citizens, ensuring timely and complete consideration of citizens' appeals, making decisions on them and sending answers to applicants within the period established by the legislation of the Russian Federation of February 15, 2012, approved by Order of the Ministry of Finance of Russia No. 25n
7. On approval of the Administrative Regulations for the provision by the Federal Tax Service of the state service for considering notifications of holding All-Russian incentive lotteries dated October 31, 2011, approved by Order of the Ministry of Finance of Russia No. 144n
8. On approval of the Administrative Regulations for the provision by the Federal Tax Service of the state service for issuing, in accordance with the established procedure, permits for conducting All-Russian non-state lotteries dated October 27, 2011, approved by Order of the Ministry of Finance of Russia No. 141n
9. On approval of the Administrative Regulations for the implementation by the Federal Tax Service of the state function of exercising control and supervision over the completeness of accounting for cash proceeds in organizations and individual entrepreneurs dated October 17, 2011, approved by Order of the Ministry of Finance of Russia No. 133n
10. On approval of the administrative regulations for the execution by the Federal Tax Service of the state function of exercising control and supervision over compliance with the requirements for cash registers, the procedure and conditions for its registration and use dated October 17, 2011, approved by Order of the Ministry of Finance of Russia No. 132n
11. On approval of the Administrative Regulations for the execution by the Federal Tax Service of the state function of checking the technical condition of gaming equipment dated October 11, 2011, approved by Order of the Ministry of Finance of Russia No. 128n
12. On approval of the Administrative Regulations for the Federal Tax Service to exercise the state function of monitoring the implementation of foreign exchange transactions by residents and non-residents who are not credit institutions or currency exchanges dated October 04, 2011, approved by Order of the Ministry of Finance of Russia No. 123n
13. On approval of the Administrative Regulations for the Federal Tax Service to perform the state function of maintaining, in the prescribed manner, a register of licenses to carry out activities for the manufacture of counterfeit-proof printing products, including forms of securities, as well as trade in these products dated October 25, 2007, approved by Order of the Ministry of Finance of Russia No. 94n

Currently, the tax authorities are carrying out pre-trial settlement of tax disputes.

Pre-trial settlement of tax disputes - a set of measures provided for by the legislation of the Russian Federation on taxes and fees, the legislation of the Russian Federation on the consideration of citizens' appeals and intradepartmental acts, carried out by officials of tax authorities in an administrative manner, in order to resolve a tax dispute.

The main tasks of tax audit units are:

Creation of conditions for exercising the rights of taxpayers to consider their disputes with tax authorities, applications and complaints of individuals and legal entities against actions or inaction of the tax authorities of the Russian Federation (officials of the tax authorities of the Russian Federation), as well as acts of a non-normative nature of the tax authorities of the Russian Federation related to with the application of the legislation of the Russian Federation on taxes and fees, or other acts of the legislation of the Russian Federation, the control over the implementation of which is entrusted to the tax authorities;

Creation of conditions for the exercise of the rights of taxpayers (tax agents, payers of fees) to consider their objections (disagreements) on the acts of tax control measures taken;

Informing taxpayers on the results of consideration of their disputes with the tax authorities, applications and complaints of individuals and legal entities about the actions or inaction of the tax authorities of the Russian Federation (officials of the tax authorities of the Russian Federation), as well as acts of a non-normative nature of the tax authorities of the Russian Federation related to the application of legislation of the Russian Federation on taxes and fees, or other acts of the legislation of the Russian Federation, the control over the execution of which is entrusted to the tax authorities;

Analysis of the causes of tax disputes and taking measures to further eliminate them;

Creation of conditions for strengthening the rule of law in the activities of tax authorities, by improving their law enforcement activities.

The main functions of tax audit units are:

Consideration of applications and complaints against acts of a non-normative nature, actions (inaction) of lower territorial tax authorities, as well as their officials on issues of application of the legislation of the Russian Federation on taxes and fees, or other acts of the legislation of the Russian Federation, control over the implementation of which is entrusted to the tax authorities.

Consideration of objections (disagreements) of taxpayers (tax agents, payers of fees) on acts of field tax audits;

Generalization, analysis of the practice of pre-trial consideration of tax disputes in lower tax authorities and submission of proposals to the Federal Tax Service of Russia for its improvement;

Collection, systematization, processing and analysis of information generated as a result of an intradepartmental tax audit in the department of the Federal Tax Service of Russia for the relevant subject of the Russian Federation, lower tax authorities.

Identification of typical causes of tax disputes considered in pre-trial procedure at the level of the department of the Federal Tax Service of Russia for the relevant subject of the Russian Federation, and participation in taking measures to eliminate them, including by:

Participation in the work to eliminate inconsistencies in various departmental clarifications.

Tax authorities provide taxpayers with the following electronic services.

1. Personal account of the taxpayer for individuals The 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 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, pay tax debts, apply to the tax authorities without a personal visit to the tax office.

2. Know your debt The Know Your Debt service provides users with the ability to search for information about debts for property, transport, land taxes, personal income tax (only for individuals, citizens of the Russian Federation) and print a payment document (notice) in the form No. PD (tax) .

3. Contact the Federal Tax Service of Russia This service is an additional tool for individuals and legal entities to apply to the Federal Tax Service.

4. Check yourself and the counterparty Allows you to find out:

Information about legal entities entered in the Unified State Register of Legal Entities (publication)

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

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

Legal entities whose executive bodies include disqualified persons

Addresses indicated during state registration as the location of several legal entities

Information about persons who refused to participate (leadership) in the organization in court or in respect of which this fact was established (confirmed) in court

Information about legal entities, with which there is no contact at the address (location) indicated by them, entered in the Unified State Register of Legal Entities

5. Online registration for admission to the inspection The service "Online Appointment to the Inspectorate" provides the taxpayer with the opportunity to make an appointment at a selected time at the tax office online. The service is provided to both legal entities and individual entrepreneurs, as well as individuals.

6. Learn about the complaint This service provides an opportunity for organizations and individuals to receive information on the progress and results of consideration of appeals (complaints, statements, proposals) received by the Federal Tax Service.

7. Clarifications of the Federal Tax Service, mandatory for application by the tax authorities The resource explains to taxpayers and employees of territorial tax authorities the official position of the Federal Tax Service of Russia on the procedure for filling out tax returns, calculating and paying taxes and fees, agreed with the Russian Ministry of Finance.

8. Federal Information Address System The service "Federal Information Address System (FIAS)" allows you to obtain reliable, uniform, publicly available, structured address information on the territory of the Russian Federation.

9. Questionnaire Opportunity to evaluate the work of tax authorities

10. Software for legal entities and individuals

11. Jobs The service is designed to inform about vacancies of the Federal Tax Service of Russia.

12. Normative and methodological materials of the Federal Tax Service of Russia

14. Forum site of the Federal Tax Service of Russia The forum is designed to enable users to:

Could find the answer to your question;

Published on it the answer to a question of interest to many:

The forum is an exchange of knowledge, skills and experience.

15. Address and payment details of your inspection Allows the taxpayer to find out the number, address and details of his tax office at his address.

16. Find out TIN This service allows:

Find out your TIN;

Find out the TIN of an individual.

17. Submission of an application for registration of an individual The service allows:

Fill out an application of an individual for registration with a tax authority in 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 by e-mail (if you indicate it in the application in the "Applicant's contact details" section);

Print the completed application.

18. Submission of electronic documents for state registration of legal entities and individual entrepreneurs The service provides an opportunity to send a package of documents to the tax authority during the state registration of legal entities and individual entrepreneurs. The service requires an EDS and the installation of a special program for preparing a package of documents. At the same time, a certificate of state registration can be obtained in a way convenient for the taxpayer; a mandatory personal visit to the tax office is not required.

19. Submission of an application for state registration as an individual entrepreneur The service allows individuals registered as an individual entrepreneur to submit an application for state registration. The service works interactively and does not require a digital signature. To obtain a certificate of state registration, a personal visit to the tax office is required.

20. Create your own business The service is an interactive step-by-step guide for beginner entrepreneurs: it will help you choose the form of registration and tax regime, carry out state registration, learn about the rules for using cash registers, and obtain the necessary information about the procedure for conducting tax audits.

Property Taxes: Rates and Benefits The Internet service "Property Taxes: Rates and Benefits" was created to improve the administration of property taxes and increase the efficiency of informing taxpayers on the application of tax rates and benefits for the following taxes: personal property tax, corporate property tax , land tax, transport tax.

21. Frequently Asked Questions The service was created to improve the quality of informing taxpayers. Here is a database of answers to the most pressing questions of taxpayers: about the current tax legislation, property tax rates, benefits, about the procedure for interacting with tax authorities on various issues, etc.

22. Fill in a payment order Allows you to prepare payment documents for the transfer of taxes, fees and other payments to the budget system of the Russian Federation in electronic form.

23. Payment of state duty Allows you to prepare payment documents for the transfer of taxes, fees and other payments to the budget system of the Russian Federation in electronic form.

24. Access to the Unified State Register of Legal Entities and EGRIP This service provides an opportunity to obtain information from the Unified State Register of Legal Entities (EGRLE) and the Unified State Register of Individual Entrepreneurs (EGRIP) in electronic form via the Internet.

25. Obtaining an extract from the Unified State Register of Legal Entities / EGRIP via the Internet This service provides an opportunity for interested parties to obtain information from the Unified State Register of Legal Entities and the EGRIP in the form of an extract ("electronic" or on paper) based on a request sent via the Internet.

26. Submission of tax and financial statements in electronic form.

27. Deadlines for sending tax notices Allows you to find out about the scheduled deadlines for sending tax notifications on personal property tax, transport and land taxes to a specific tax office.

TAX AUTHORITIES - state bodies that carry out taxes in accordance with the current tax legislation. The tax authorities in the Russian Federation are the Ministry of Taxation and its subdivisions. In the cases provided for by the Tax Code, the powers of the tax authorities are vested in the customs authorities and authorities of state off-budget funds. Tax authorities, authorities of state off-budget funds and customs authorities act within their competence and in accordance with the legislation of the Russian Federation. Tax authorities, authorities of state non-budgetary funds and customs authorities exercise their functions and interact through the exercise of powers and performance of duties established by the Tax Code and other federal laws that determine the organization and activities of tax authorities. The Tax Code defines customs authorities and authorities of state off-budget funds and the rights of their officials. The tax authorities are obliged (Article 32 of the Tax Code):

2) exercise control over compliance with the legislation on taxes and fees, as well as regulatory legal acts adopted in accordance with it;

3) conduct in the prescribed manner;

4) carry out explanatory work on the application of the legislation on taxes and fees, as well as regulatory legal acts adopted in accordance with it, inform taxpayers free of charge about applicable taxes and fees, submit forms of established reporting and explain the procedure for filling them out, give explanations on the procedure for calculating and paying taxes and fees;

5) to refund or overpaid or overcharged amounts of taxes, penalties and fines in the manner prescribed by the Tax Code;

6) observe tax secrecy;

7) send to the taxpayer or tax agent copies of the tax audit report and the decision of the tax authority, as well as in the cases provided for by the Tax Code, and the demand for payment of tax and fee. Tax authorities also bear other obligations stipulated by the Tax Code and other federal laws. Tax authorities, when revealing circumstances that make it possible to assume a violation of the legislation on taxes and fees, containing signs of a crime (tax crime), are obliged, within ten days from the date of detection of these circumstances, to send materials to the tax police to resolve the issue of initiating a criminal case. Each level of the administrative-territorial division of the Russian Federation corresponds to certain links in the system of tax authorities: - at the federal level - the Ministry of the Russian Federation for Taxes and Duties (MNS of Russia), which is subordinate to:

Interregional inspections of the Ministry of Taxes and Taxes for federal districts;

Specialized inter-regional inspections of the Ministry of Taxes and Taxes;

Organizations run by the Ministry of Taxes;

Departments of the Ministry of Taxes and Taxes for the subjects of the Russian Federation; - at the regional level (the level of constituent entities of the Russian Federation) - the departments of the Ministry of Taxation of Russia for the constituent entities of the Russian Federation, to which they are subordinate:

Inspections of the Ministry of Taxes and Taxes of the inter-district level;

Subordinate organizations;

Tax authorities at the local level; - at the local level (the level of municipalities within the constituent entities of the Russian Federation):

Inspections of the Ministry of Taxes and Taxes of Russia for districts in cities;

Inspections of the Ministry of Taxes and Taxes by districts;

Inspections of the Ministry of Taxes and Taxes for cities without district division. Tax authorities at the regional and municipal levels are territorial bodies of the federal executive authorities of the corresponding level.

Encyclopedia of Russian and international taxation. - M.: Jurist. A. V. Tolkushkin. 2003 .

See what "TAX AUTHORITIES" is in other dictionaries:

Tax authorities- (English tax bodies) according to the legislation of the Russian Federation on taxes and fees The Ministry of the Russian Federation on taxes and fees (Ministry of Taxation of the Russian Federation) and its divisions (Article 30 of the Tax Code of the Russian Federation *). In cases provided for by the Tax Code of the Russian Federation ... Encyclopedia of Law

Tax authorities- tax authorities in the Russian Federation are the Ministry of the Russian Federation for Taxes and Duties and its subdivisions in the Russian Federation. In the cases provided for by the Tax Code of Russia, the powers of the tax authorities are vested in the customs authorities ... ...

TAX AUTHORITIES- according to the legislation of the Russian Federation, the State Tax Service of the Russian Federation and its territorial divisions in the Russian Federation ... Law Dictionary

tax authorities- according to the legislation of the Russian Federation, the State Tax Service of the Russian Federation and its territorial divisions in the Russian Federation. * * * (English tax bodies) according to the legislation of the Russian Federation on taxes and fees The Ministry of the Russian Federation on taxes and fees (Ministry of Taxes of the Russian Federation) and its ... ... Big Law Dictionary

Tax authorities- 1. The tax authorities constitute a single centralized system of control over compliance with the legislation on taxes and fees, over the correctness of the calculation, the completeness and timeliness of payment (transfer) to the budget system of the Russian Federation ... ... Official terminology

Tax authorities- The Ministry of the Russian Federation for Taxes and Duties and its subdivisions in the Russian Federation (Article 9 of the Tax Code of the Russian Federation) ... Vocabulary: accounting, taxes, business law

Tax authorities- this is a single centralized system of bodies headed by the Federal Tax Service of the Russian Federation, exercising control over compliance with tax laws, the correct calculation and payment of taxes and fees to the budget system. Federal… … Big Law Dictionary

Tax authorities of the Russian Federation- The Ministry of the Russian Federation for taxes and fees and its subdivisions in the constituent entities of the Russian Federation; and (in specified cases) customs authorities and authorities of state off-budget funds. See also: State Tax Service Financial Dictionary ... ... Financial vocabulary

Documents submitted to the tax authorities in order to exempt goods (works, services) from VAT taxation of goods (works, services) sold as part of the provision of gratuitous assistance (assistance) to the Russian Federation- DOCUMENTS SUBMITTED TO THE TAX AUTHORITIES FOR THE PURPOSE OF EXEMPTION FROM VAT TAXATION OF GOODS (WORK, SERVICES) SOLD IN THE FRAMEWORK OF RENDERING FREE ASSISTANCE (ASSISTANCE) TO THE RUSSIAN FEDERATION: contract (copies of the contract) of the taxpayer with ... ... Encyclopedic dictionary-reference book of the head of the enterprise

tax documents- tax declarations (calculations) and other documents that serve as the basis for the calculation and payment of taxes and fees, as well as accounting statements submitted by taxpayers to the tax authorities of the Russian Federation ...

Tax administration - this is the process of managing tax proceedings, implemented by tax and other authorities (tax administrations) that have certain powers in relation to taxpayers and payers of fees.

Subject of tax administration- tax production.

Object of tax administration- the process of tax production management.

Subjects of tax administration - tax and other authorities (tax administrations).

tax proceedings - this is a set of legally established methods, methods and techniques that determine the procedure for the voluntary fulfillment of a taxpayer's tax obligation, and the powers of tax administrations to control, regulate and compel taxpayers to fulfill this obligation.

Tax administrations - these are state tax and other bodies that are given certain power (administrative) powers on a legislative basis in relation to taxpayers and payers of fees.

Tax authorities carry out their functions and interact:

• • with federal executive authorities;
  • with the executive authorities of the constituent entities of the Russian Federation;
  • with local governments;
  • with state non-budgetary funds

by exercising the powers provided for by the Tax Code of the Russian Federation and other regulatory legal acts of the Russian Federation.

The structure of the tax authorities of the Russian Federation

Structure of the Federal Tax Service (https://www.nalog.ru/rn77/about_fts/fts/structure_fts/):

1. Management and Central Office of the Federal Tax Service of Russia;
2. interregional inspections of the Federal Tax Service of Russia:
   • by federal districts (8 districts);
   • for the largest taxpayers (No. 1-9);
   • pricing for tax purposes;
   • on centralized data processing;
   • on cameral control
3. Departments of the Federal Tax Service of Russia for the constituent entities of the Russian Federation, which include inspections of the Federal Tax Service of Russia in the constituent entities of the Russian Federation.

In accordance with Art. 6 of the Law of the Russian Federation of March 21, 1991 N 943-I "On the tax authorities of the Russian Federation"The main tasks of the tax authorities are to control:

• • for compliance with the legislation on taxes and fees;
  • for the correctness of the calculation, completeness and timeliness of payment (transfer) to the budget system of the Russian Federation of taxes, fees and insurance premiums, relevant penalties, fines, interest, and in cases provided for by the legislation of the Russian Federation, other obligatory payments.

Functions of the tax authorities of the Russian Federation

The main functions of the tax authorities of the Russian Federation:

1. 1. ensuring the execution and compliance with tax legislation, developing tax administration mechanisms in order to ensure the timely and full receipt of taxes in the budgets of all levels;
   2. participation in the preparation of draft laws and other regulatory legal acts on taxation issues, including agreements with other states;
   3. explaining to taxpayers their rights and obligations;
   4. timely informing taxpayers about changes in tax legislation.

Powers of tax authorities

The rights of the tax authorities are established by Art. 31 of the Tax Code of the Russian Federation, according to which the tax authorities have the right to:

1. demand from the taxpayer, the payer of the fee or the tax agent documents documents confirming the correctness of the calculation and timeliness of payment (withholding and transfer) of taxes, fees;
2. conduct tax audits;
3. to seize documents from a taxpayer, fee payer or tax agent during tax audits in cases where there are reasonable grounds to believe that these documents will be destroyed, hidden, altered or replaced;
4. call taxpayers, payers of fees or tax agents to the tax authorities to give explanations;
5. suspend operations on bank accounts of a taxpayer, payer of a levy or a tax agent and seize property;
6. inspect any production, warehouse, retail and other premises and territories used by the taxpayer to generate income or related to the maintenance of objects of taxation, regardless of their location, conduct an inventory of property belonging to the taxpayer;
7. determine the amount of taxes payable by taxpayers to the budget system of the Russian Federation;
8. demand from taxpayers, payers of fees, tax agents, their representatives to eliminate the revealed violations of the legislation on taxes and fees and control the implementation of these requirements;
9. collect arrears, as well as penalties, interest and fines;
10. demand from banks documents confirming the fact of debiting and from correspondent accounts of banks the amounts of taxes, fees, penalties and fines and transferring these amounts to the budget system of the Russian Federation;
11. involve specialists, experts and translators for tax control;
12. call as witnesses persons who may be aware of any circumstances that are important for tax control;
13. submit petitions for the annulment or suspension of licenses issued to legal entities and individuals for the right to carry out certain types of activities;
14. bring claims (applications) to courts of general jurisdiction or arbitration courts:
    • on the recovery of arrears, penalties and fines for tax offenses;
    • on compensation for damage caused to the state and (or) municipality as a result of illegal actions of the bank to write off funds from the taxpayer's account after receiving the decision of the tax authority to suspend operations;
    • on early termination of the investment tax credit agreement;
    • in other cases provided for by the Tax Code of the Russian Federation.

The remaining powers (to control, explain, inform, etc.) follow from the tasks and functions of the tax authorities.

Article 30 of the Tax Code of the Russian Federation provides that only the Ministry of the Russian Federation for Taxes and Duties and its territorial divisions are tax authorities. The legal status of the Ministry of the Russian Federation for Taxes and Dues is determined by the Constitution of the Russian Federation, the Tax Code of the Russian Federation, the Law of the Russian Federation with amendments and additions of June 8, 1999 "On Tax Authorities of the Russian Federation" October 2000 No. 783.

Tax authorities are law enforcement authorities, i.e. Solving the assigned professional tasks, they act in strict accordance with tax and other legislation. The lack of a definition of the term "law enforcement agencies" in the legislation allows individual lawyers - theorists to classify tax authorities as law enforcement, "justifying" this by the fact that the tax authorities have the competence to respond to tax and administrative offenses. However, when attributing a particular body to law enforcement, one should be guided by other criteria and guidelines. It is well known that law enforcement activity consists of relatively diverse, but strictly defined functions:

• 1) constitutional control;
• 2) justice;
• 3) organizational support for the activities of courts;
• 4) prosecutor's supervision;
• 5) detection and investigation of crimes;
• 6) provision of legal assistance.

Each of the areas of activity is the prerogative of a single law enforcement agency and is aimed at achieving "its own" results. None of these areas of activity is fundamental for the tax authorities. Therefore, tax authorities cannot be law enforcement agencies. Every law enforcement agency is a law enforcement agency, but not every law enforcement agency is a law enforcement agency.

To implement the tasks assigned to the tax authorities, they are empowered, which can be divided into groups based on their functions:

• a) registration of taxpayers;
• b) control over compliance with tax laws;
• c) calculation of salary taxes;
• d) suspension of operations on bank accounts and seizure of property of taxpayers, payers of fees and tax agents;
• e) application of measures aimed at suppression and elimination of revealed violations of tax legislation;
• g) inspection of any premises and territories used by the taxpayer to generate income or related to the maintenance of objects of taxation, regardless of their location;
• h) control over the correspondence of large expenses of individuals to their incomes;
• i) conducting tax audits, inventory of taxpayers' property;
• j) powers of tax authorities in the field of currency control;
• k) collection of arrears on taxes and fees, as well as penalties;
• l) legislation on taxes;
• m) involvement of specialists, experts and translators for tax control;
• o) publication of instructive and methodological instructions on the application of the creation of tax posts;

In accordance with the Tax Code of the Russian Federation, the tax authorities have the right to demand from the taxpayer, payers of fees, tax agents, representatives of taxpayers and other liable persons the following information:

documents, according to the forms established by state bodies and local governments, serving as the basis for the calculation and payment of taxes;

explanations and documents confirming the correct calculation and timely payment of taxes.

Tax authorities have the right to conduct tax audits in the manner prescribed by the Code.

One of the most effective methods of tax control is a tax audit.

Tax audit can be cameral or field. If a desk tax audit is carried out in the tax authority itself in relation to all taxpayers on the basis of the submitted declarations and documents, then an on-site tax audit is carried out in relation to organizations and individual entrepreneurs in the field. The Tax Code of the Russian Federation made significant adjustments to the procedure for the implementation and organization of such inspections. In contrast to the previous legislation, the rules for appointing, conducting and processing the results of a tax audit are clearly spelled out, the maximum terms for conducting (3 months) from the moment a taxpayer submits a tax return are determined.

A taxpayer who has been visited by an official of a tax authority to conduct an on-site tax audit shall have the right to demand that the official present his official identification and a decision of the head of the tax authority (or his deputy) on conducting an on-site tax audit of this taxpayer. Another innovation is that the tax authority is not entitled to conduct repeated on-site audits for the same taxes, except in cases where the second audit is related to the reorganization or liquidation of a taxpayer organization and when a repeated tax audit is carried out by a higher tax authority in order to control for the activities of the tax authority that conducted the audit.

In addition, the tax authorities have the right to confiscate documents from the taxpayer according to the act during a tax audit. Firstly, documents evidencing the commission of any tax offenses are subject to seizure; secondly, documents may be seized only in cases where there are reasonable grounds to believe that these documents will be destroyed. hidden, altered or replaced; thirdly, the tax authorities have the right to withdraw documents within the framework of tax control only during the period of the audit.

When impeding the access of officials of the tax authorities conducting a tax audit to the indicated territories or premises (except residential), the tax authorities have the right to independently determine the amount of taxes payable on the basis of an assessment of the data it has about the taxpayer or by analogy.

Compared to the previous legislation and the Tax Code, the tax authorities are empowered to determine the amount of tax by calculation also in cases where there is no accounting for income and expenses, accounting for objects of taxation or accounting in violation of the established procedure, which led to the impossibility of calculating taxes.

Tax authorities for the implementation of their functions, including the function of tax control, must have the necessary information. Tax authorities receive some of this information directly in the course of their activities, while other information is provided to them by various authorities.

An innovation in the tax legislation was the provision by the tax authority to independently conduct an inventory of property owned by the taxpayer. Inventory is understood as a method of checking the compliance of the actual availability of funds in kind with accounting data. It is carried out in order to ensure the reliability of accounting and tax accounting indicators. The tax authorities have the right to require taxpayers and other obligated persons to eliminate revealed violations of the legislation on taxes and fees and to control the implementation of these requirements.

Also, significant changes have taken place in the regulation of the right of tax authorities to collect taxes, fees and penalties. By virtue of clause 1 of Article 45 of the Code, the compulsory collection of tax from an organization is carried out, as a rule, in an indisputable manner, from an individual - in a judicial proceeding. Recovery of penalties is carried out exclusively by a court decision.

The tax authorities have the right to grant taxpayers deferrals and installment plans for the payment of sanctions (fines) for tax violations. It should be emphasized that the taxpayer does not have the right to demand from the tax authorities to provide a deferral or installment plan for the payment of fines - this is the exclusive right of the tax authorities.

The Tax Code has introduced new rights of the tax authorities on call as witnesses to any individuals who may be aware of any circumstances that are important for the implementation of tax control with compensation for their travel expenses to the location and stay in the tax authority. The tax authority has the right to involve specialists, experts and translators for tax control.

If violations are found in the procedure for issuing licenses for the right to carry out certain types of activities or violations of the terms of licenses, tax authorities have the right to file petitions with the authorities that issued licenses to cancel these licenses or to suspend their validity.

The main duty of the tax authorities is to monitor compliance with the legislation on taxes and fees, as well as the regulatory legal acts adopted in accordance with it. When exercising this function, the tax authorities are obliged to strictly comply with the legislation on taxes and fees, i.е. the actions of the tax authorities must be based on laws.

The Tax Code of the Russian Federation establishes the following duties of tax authorities:

conduct explanatory work on the application of legislation on taxes and fees, as well as normative legal acts adopted in accordance with it;

to inform taxpayers about applicable taxes and fees free of charge;

keep records of taxpayers in accordance with the established procedure;

submit forms of established reporting and explain the procedure for filling them out;

to refund or offset overpaid or overcharged amounts of taxes, penalties and fines in the manner prescribed by the Tax Code;

observe tax secrecy;

send to the taxpayer and other obliged person copies of the tax audit report and the decision of the tax authority, as well as the demand for payment of tax and fee.

The Tax Code provides for the duty of the tax authorities to inform the tax police about possible crimes in the tax sphere. Relevant materials should be sent if the circumstances revealed during inspections and in other ways allow us to assume the commission of a tax crime.

• Part I
  • Section III. Tax authorities. Customs. financial authorities. Internal affairs bodies. Investigative authorities. Responsibility of tax authorities, customs authorities, internal affairs authorities, investigative authorities, their officials
    • Chapter 5. Tax authorities. Customs. financial authorities. Responsibility of tax authorities, customs authorities, their officials

Article 31. Rights of tax authorities

1. Tax authorities have the right to:

1) require, in accordance with the legislation on taxes and fees, from a taxpayer, payer of a fee or a tax agent documents in the forms and (or) formats in electronic form established by state bodies and local governments, which serve as the basis for calculation and payment (withholding and transfer) taxes, fees, as well as documents confirming the correctness of the calculation and timeliness of payment (withholding and transfer) of taxes, fees;

2) conduct tax audits in accordance with the procedure established by this Code;

2.1) control the fulfillment by banks of the obligations established by this Code. The procedure for monitoring the fulfillment by banks of the obligations established by this Code is approved by the federal executive body authorized for control and supervision in the field of taxes and fees, in agreement with the Central Bank of the Russian Federation;

3) seize documents from a taxpayer, payer of a levy or tax agent during tax audits in cases where there are reasonable grounds to believe that these documents will be destroyed, hidden, altered or replaced;

4) on the basis of a written notice to the tax authorities, summon taxpayers, payers of fees or tax agents to give explanations in connection with the payment (withholding and transfer) of taxes and fees by them or in connection with a tax audit, as well as in other cases related to the execution by them of legislation on taxes and fees;

5) suspend operations on bank accounts of the taxpayer, payer of the fee or tax agent and seize the property of the taxpayer, payer of the fee or tax agent in the manner prescribed by this Code;

6) in the manner prescribed by Article 92 of this Code, inspect any production, storage, trade and other premises and territories used by the taxpayer to generate income or related to the maintenance of objects of taxation, regardless of their location, conduct an inventory of property belonging to the taxpayer. The procedure for conducting an inventory of a taxpayer's property during a tax audit is approved by the Ministry of Finance of the Russian Federation;

7) determine the amounts of taxes payable by taxpayers to the budget system of the Russian Federation by calculation, based on the information they have about the taxpayer, as well as data on other similar taxpayers in cases where the taxpayer refuses to allow officials of the tax authority to inspect production, storage, trade and other premises and territories used by the taxpayer to generate income or related to the maintenance of objects of taxation, non-submission for more than two months to the tax authority of the documents necessary for calculating taxes, lack of accounting for income and expenses, accounting for objects of taxation, record keeping in violation of the established procedure, which led to impossibility to calculate taxes, or non-submission by a taxpayer - a foreign organization that does not operate in the territory of the Russian Federation through a permanent representative office, of a tax return on property tax of an organization tions;

8) demand from taxpayers, payers of fees, tax agents, their representatives to eliminate the identified violations of the legislation on taxes and fees and control the implementation of these requirements;

9) collect arrears, as well as penalties, interest and fines in the cases and in the manner established by this Code;

10) demand from banks documents confirming the debiting of taxes, fees, penalties and fines from the accounts of the taxpayer, the payer of the fee or the tax agent and from the correspondent accounts of banks and the transfer of these amounts to the budget system of the Russian Federation;

11) involve specialists, experts and translators for tax control;

12) call as witnesses persons who may be aware of any circumstances that are important for the conduct of tax control;

13) submit petitions for the annulment or suspension of licenses issued to legal entities and individuals for the right to carry out certain types of activities;

14) bring claims (applications) to courts of general jurisdiction, the Supreme Court of the Russian Federation or arbitration courts:

on the recovery of arrears, penalties and fines for tax offenses in the cases provided for by this Code;

on compensation for damage caused to the state and (or) municipality as a result of illegal actions of the bank to write off funds from the taxpayer's account after receiving the decision of the tax authority to suspend operations, as a result of which it became impossible for the tax authority to collect arrears, debts on penalties, fines from the taxpayer in in the manner prescribed by this Code;

on early termination of the investment tax credit agreement;

in other cases provided for by this Code;

15) to recover, in the case provided for in paragraph 1.1 of Article 59 of this Code, the amounts of arrears, debts on penalties and fines recognized as uncollectible.

2. Tax authorities also exercise other rights provided for by this Code.

2.1. The rights provided for by this Code in relation to taxpayers shall also be exercised by tax authorities in relation to payers of insurance premiums.

3. Higher tax authorities have the right to cancel and change the decisions of lower tax authorities in the event that these decisions do not comply with the legislation on taxes and fees.

4. Forms and formats of documents provided for by this Code and used by tax authorities in the exercise of their powers in relations regulated by the legislation on taxes and fees, documents necessary to ensure electronic document management in relations regulated by the legislation on taxes and fees, as well as the procedure for filling out forms of these documents and the procedure for sending and receiving such documents on paper or in electronic form via telecommunication channels or through the personal account of the taxpayer are approved by the federal executive body authorized for control and supervision in the field of taxes and fees, unless the authority to approve them is vested herein. Code to another federal executive body.

Documents used by tax authorities in the exercise of their powers in relations regulated by the legislation on taxes and fees may be transferred by the tax authority to the person to whom they are addressed, or to his representative directly against receipt, sent by registered mail or transmitted electronically via telecommunication channels. communications through an electronic document management operator or through the taxpayer's personal account, if the procedure for their transfer is not expressly provided for by this Code. Persons who are obligated by this Code to submit a tax declaration (calculation) in electronic form, these documents are sent by the tax authority in electronic form via telecommunication channels through an electronic document management operator or through the taxpayer's personal account.

In cases where the document is sent by the tax authority by registered mail, the date of its receipt shall be the sixth day from the date of sending the registered letter.

If the document is sent by the tax authority through the taxpayer's personal account, the date of its receipt is the day following the day the document was placed in the taxpayer's personal account.

A document in electronic form, signed by an automatically generated electronic signature of a tax authority, is recognized as equivalent to a paper document signed with the handwritten signature of an official of the tax authority.

5. In the case of sending documents that are used by tax authorities in the exercise of their powers in relations regulated by the legislation on taxes and fees, such documents are sent by mail by the tax authority:

to a taxpayer - a Russian organization (its branch, representative office) - at the address of its location (location of its branch, representative office) contained in the Unified State Register of Legal Entities;

to a taxpayer - a foreign organization - at the address of the place of its activity in the territory of the Russian Federation, contained in the Unified State Register of Taxpayers;

to a taxpayer - a foreign organization (with the exception of an international organization, a diplomatic mission) that does not operate on the territory of the Russian Federation through a separate subdivision - at the address provided to the tax authority for sending the documents specified in this paragraph, contained in the Unified State Register of Taxpayers;

to a taxpayer - a foreign organization that does not operate in the territory of the Russian Federation through a permanent representative office and has an object of immovable property on the territory of the Russian Federation on the basis of the right of ownership - at the address of the location of the said object of immovable property or at the address provided by the tax authority;

to a taxpayer - an individual entrepreneur, a notary engaged in private practice, a lawyer who has established a lawyer's office, an individual who is not an individual entrepreneur - at the address of his place of residence (place of stay) or at the address provided by the tax authority for sending the documents specified in this paragraph, contained in the Unified State Register of Taxpayers.

The application form for providing the tax authority with an address for sending documents by mail that are used by the tax authorities in exercising their powers in relations regulated by the legislation on taxes and fees is approved by the federal executive body authorized for control and supervision in the field of taxes and fees.

6. Documents that are used by the tax authorities in the exercise of their powers in relations regulated by the legislation on taxes and fees are transferred by the tax authority to a foreign organization registered with the tax authority in accordance with paragraph 4.6 of Article 83 of this Code, in electronic form through a personal account taxpayer.

Until a foreign organization subject to registration with a tax authority in accordance with paragraph 4.6 of Article 83 of this Code is provided with access to the taxpayer's personal account in accordance with paragraph two of paragraph 3 of Article 11.2 of this Code, documents that are used by tax authorities in the exercise of their powers in relations , regulated by the legislation on taxes and fees, are transmitted to any e-mail address of such a foreign organization known to the tax authority. In this case, the date of receipt by the foreign organization of the relevant document is the day following the day of its transmission to the e-mail address.