1. Taxpayers have the right:
1) receive at the place of its registration from tax authorities free information (including in writing) on applicable taxes and fees, legislation on taxes and fees and regulations adopted in accordance with it legal acts, the procedure for calculating and paying taxes and fees, the rights and obligations of taxpayers, the powers of tax authorities and their officials, as well as receive forms tax returns(calculations) and explanations on the procedure for their completion;
2) receive from the Ministry of Finance Russian Federation written explanations on the application of the legislation of the Russian Federation on taxes and fees from the financial authorities of the constituent entities of the Russian Federation and municipalities- on the issues of applying, respectively, the legislation of the constituent entities of the Russian Federation on taxes and fees and regulatory legal acts of municipalities on local taxes and fees;
3) use tax incentives if there are grounds and in the manner prescribed by the legislation on taxes and fees;
4) receive a deferment, installment plan or investment tax credit in the manner and on the terms established by this Code;
5) timely offsetting or refund of amounts of overpaid or overcharged taxes, penalties, fines;
5.1) to carry out a joint reconciliation with the tax authorities of calculations on taxes, fees, penalties and fines, as well as to obtain an act of joint reconciliation of calculations on taxes, fees, penalties and fines;
6) represent their interests in relations regulated by the legislation on taxes and fees, personally or through their representative;
7) provide tax authorities and their officials with explanations on the calculation and payment of taxes, as well as on the acts of tax audits carried out;
8) be present during the field trip tax audit;
9) receive copies of the tax audit report and decisions of tax authorities, as well as tax notices and tax requests;
10) require officials of tax authorities and other authorized bodies to comply with the legislation on taxes and fees when they take actions in relation to taxpayers;
11) not comply with illegal acts and requirements of tax authorities, other authorized bodies and their officials that do not comply with this Code or other federal laws;
12) appeal in the prescribed manner against acts of tax authorities, other authorized bodies and actions (inaction) of their officials;
13) observance and preservation of tax secrecy;
14) full compensation for losses caused by illegal acts of tax authorities or illegal actions (inaction) of their officials;
15) to participate in the process of consideration of materials of a tax audit or other acts of tax authorities in the cases provided for by this Code.
1.1. Individual taxpayers are also entitled to submit documents (information) to the tax authorities and receive from the tax authorities documents used by the tax authorities in exercising their powers in relations regulated by the legislation on taxes and fees through multifunctional centers for the provision of state and municipal services, in which in accordance with decisions of the highest executive bodies of state power of the constituent entities of the Russian Federation, such an opportunity is organized in cases where this Code provides for the submission to tax authorities and receipt from tax authorities of such documents (information) through multifunctional centers for the provision of state and municipal services.
When presented by the taxpayer - individual documents (information) to the tax authority through the multifunctional center for the provision of state and municipal services, the date of their submission is the date of their receipt by the multifunctional center for the provision of state and municipal services. At the same time, a multifunctional center for the provision of state and municipal services issues a receipt or other document confirming the acceptance of documents (information) to a taxpayer - an individual.
2. Taxpayers also have other rights established by this Code and other legislative acts on taxes and fees.
3. Payers of fees, payers of insurance premiums have the same rights as taxpayers.
4. Any of the participants in an investment partnership agreement has the right to appeal in the prescribed manner against acts of tax authorities and actions (inaction) of their officials.
1. Taxpayers have the right:
1) receive free information (including in writing) from the tax authorities at the place of its registration on 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, rights and obligations of taxpayers, the powers of tax authorities and their officials, as well as receive forms of tax declarations (calculations) and explanations on the procedure for filling them out;
2) receive from the Ministry of Finance of the Russian Federation written explanations on the application of the legislation of the Russian Federation on taxes and fees, from the financial authorities of the constituent entities of the Russian Federation and municipalities - on the application, respectively, of the legislation of the constituent entities of the Russian Federation on taxes and fees and regulatory legal acts of municipalities on local taxes and fees;
3) use tax benefits if there are grounds and in the manner prescribed by the legislation on taxes and fees;
4) receive a deferment, installment plan or investment tax credit in the manner and on the terms established by this Code;
5) timely offsetting or refund of amounts of overpaid or overcharged taxes, penalties, fines;
5.1) to carry out a joint reconciliation with the tax authorities of calculations on taxes, fees, penalties and fines, as well as to obtain an act of joint reconciliation of calculations on taxes, fees, penalties and fines;
6) represent their interests in relations regulated by the legislation on taxes and fees, personally or through their representative;
7) provide tax authorities and their officials with explanations on the calculation and payment of taxes, as well as on the acts of tax audits carried out;
8) be present during the on-site tax audit;
9) receive copies of the tax audit report and decisions of tax authorities, as well as tax notices and tax requests;
10) require officials of tax authorities and other authorized bodies to comply with the legislation on taxes and fees when they take actions in relation to taxpayers;
11) not comply with illegal acts and requirements of tax authorities, other authorized bodies and their officials that do not comply with this Code or other federal laws;
12) appeal in the prescribed manner against acts of tax authorities, other authorized bodies and actions (inaction) of their officials;
13) observance and preservation of tax secrecy;
14) full compensation for losses caused by illegal acts of tax authorities or illegal actions (inaction) of their officials;
15) to participate in the process of consideration of materials of a tax audit or other acts of tax authorities in the cases provided for by this Code.
1.1. Individual taxpayers are also entitled to submit documents (information) to the tax authorities and receive from the tax authorities documents used by the tax authorities in exercising their powers in relations regulated by the legislation on taxes and fees through multifunctional centers for the provision of state and municipal services, in which in accordance with decisions of the highest executive bodies of state power of the constituent entities of the Russian Federation, such an opportunity is organized in cases where this Code provides for the submission to tax authorities and receipt from tax authorities of such documents (information) through multifunctional centers for the provision of state and municipal services.
When a taxpayer - an individual submits documents (information) to the tax authority through a multifunctional center for the provision of state and municipal services, the date of their submission is considered the date of their receipt by the multifunctional center for the provision of state and municipal services. At the same time, a multifunctional center for the provision of state and municipal services issues a receipt or other document confirming the acceptance of documents (information) to a taxpayer - an individual.
2. Taxpayers also have other rights established by this Code and other legislative acts on taxes and fees.
3. Payers of fees, payers of insurance premiums have the same rights as taxpayers.
4. Any of the participants in an investment partnership agreement has the right to appeal in the prescribed manner against acts of tax authorities and actions (inaction) of their officials.
1. Taxpayers have the right:
1) receive free information (including in writing) from the tax authorities at the place of its registration on 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, rights and obligations of taxpayers, the powers of tax authorities and their officials, as well as receive forms of tax declarations (calculations) and explanations on the procedure for filling them out;
2) receive from the Ministry of Finance of the Russian Federation written explanations on the application of the legislation of the Russian Federation on taxes and fees, from the financial authorities of the constituent entities of the Russian Federation and municipalities - on the application, respectively, of the legislation of the constituent entities of the Russian Federation on taxes and fees and regulatory legal acts of municipalities on local taxes and fees;
3) use tax benefits if there are grounds and in the manner prescribed by the legislation on taxes and fees;
4) receive a deferment, installment plan or investment tax credit in the manner and on the terms established by this Code;
5) timely offsetting or refund of amounts of overpaid or overcharged taxes, penalties, fines;
5.1) to carry out a joint reconciliation with the tax authorities of calculations on taxes, fees, penalties and fines, as well as to obtain an act of joint reconciliation of calculations on taxes, fees, penalties and fines;
6) represent their interests in relations regulated by the legislation on taxes and fees, personally or through their representative;
7) provide tax authorities and their officials with explanations on the calculation and payment of taxes, as well as on the acts of tax audits carried out;
8) be present during the on-site tax audit;
9) receive copies of the tax audit report and decisions of tax authorities, as well as tax notices and tax requests;
10) require officials of tax authorities and other authorized bodies to comply with the legislation on taxes and fees when they take actions in relation to taxpayers;
11) not comply with illegal acts and requirements of tax authorities, other authorized bodies and their officials that do not comply with this Code or other federal laws;
12) appeal in the prescribed manner against acts of tax authorities, other authorized bodies and actions (inaction) of their officials;
13) observance and preservation of tax secrecy;
14) full compensation for losses caused by illegal acts of tax authorities or illegal actions (inaction) of their officials;
15) to participate in the process of consideration of materials of a tax audit or other acts of tax authorities in the cases provided for by this Code.
2. Taxpayers also have other rights established by this Code and other legislative acts on taxes and fees.
3. Payers of fees, payers of insurance premiums have the same rights as taxpayers.
4. Any of the participants in an investment partnership agreement has the right to appeal in the prescribed manner against acts of tax authorities and actions (inaction) of their officials.
In accordance with Art. 21 of the Tax Code of the Russian Federation, taxpayers (organizations and individuals who, in accordance with the Tax Code of the Russian Federation, are obliged to pay taxes) have the right to:
1) receive free information at the place of its registration from the tax authorities about the applicable taxes and fees, the legislation on taxes and fees and the regulatory legal acts 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, as well as receive forms of tax declarations (calculations) and explanations on the procedure for filling them out.
Order of the Ministry of Finance of Russia dated July 2, 2012 N 99n "On approval of the Administrative Regulations of the Federal tax service on the provision of a public service 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 regulations 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) ”(hereinafter in this chapter - Order of the Ministry of Finance of Russia dated July 2, 2012 N 99n) was approved 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 on applicable taxes and fees, legislation on taxes and fees and regulations adopted in accordance with it, calculation procedure and payment of taxes and 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) (hereinafter in this chapter - the Administrative Regulations of the Federal Tax Service of Russia on free informing taxpayers).
The state service for free informing (including in writing) of taxpayers, payers of fees and tax agents consists in informing these persons about:
applicable taxes and fees;
legislation on taxes and fees;
normative legal acts adopted in accordance with the legislation on taxes and fees;
the procedure for calculating and paying taxes and fees;
rights and obligations of taxpayers;
rights and obligations of payers of fees;
rights and obligations of tax agents;
powers of tax authorities and their officials;
acceptance of tax declarations (calculations).
The public service is provided:
Federal Tax Service of Russia;
territorial bodies of the Federal Tax Service of Russia - departments of the Federal Tax Service of Russia for the constituent entities of the Russian Federation (departments of the Federal Tax Service of Russia, the Federal Tax Service of Russia). Locations of territorial tax authorities, their postal addresses, telephone numbers of reference services, faxes and other Contact Information are indicated on the official website of the Federal Tax Service of Russia in the section of the online service "Find out the address of the IFTS", the official websites of the departments of the Federal Tax Service of Russia for the constituent entities of the Russian Federation (www.rXX.nalog.ru, where XX is the code of the constituent entity of the Russian Federation);
interregional inspections of the Federal Tax Service of Russia for the largest taxpayers;
inspections of the Federal Tax Service of Russia for districts, districts in cities, cities without district division, inspections of the Federal Tax Service of Russia at the interdistrict level (inspectorates of the Federal Tax Service of Russia, IFTS of Russia).
The result of the provision of a public service is free informing (including in writing) of taxpayers, payers of fees and tax agents 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, payers of fees and tax agents, the powers of tax authorities and their officials, as well as the acceptance (refusal to accept) tax returns (calculations) or sending a notification (message) to the applicant about the non-provision of public services.
An exhaustive list of documents required in accordance with regulatory legal acts for the provision of public services that are at the disposal of state bodies, local governments and which the applicant has the right to submit, as well as ways to obtain them by the applicant, including in electronic form, the procedure for their submission is provided Administrative regulations of the Federal Tax Service of Russia on free informing taxpayers in relation to a specific administrative procedure.
It is prohibited to demand from the applicant:
1) submission of documents and information or implementation of actions, the submission or implementation of which is not provided for by regulatory legal acts regulating relations arising in connection with the provision of public services;
2) submission of documents and information that, in accordance with the regulatory legal acts of the Russian Federation, regulatory legal acts of the constituent entities of the Russian Federation and municipal legal acts, are at the disposal of tax authorities, other state authorities, local governments and (or) subordinated to state bodies and local authorities; self-government of organizations involved in the provision of public services, with the exception of the documents specified in Part 6 of Art. 7 of the Federal Law of July 27, 2010 N 210-FZ "On the organization of the provision of state and municipal services."
The provision of public services includes the following administrative procedures:
1) public information:
a) public information by posting information on the official websites of the Federal Tax Service of Russia, departments of the Federal Tax Service of Russia, in the media, sending information on the TCS;
b) public information by posting information on information boards and (or) in public computers with legal reference systems and software products developed by the Federal Tax Service of Russia;
c) public information through seminars, round tables and other information, education and training events.
Public informing by posting information on the official websites of the Federal Tax Service of Russia, departments of the Federal Tax Service of Russia, in the media, sending information on the TCS (clauses 56 - 62 of the Administrative Regulations of the Federal Tax Service of Russia on free informing taxpayers) Public informing by posting information on information stands and (or ) in public computers with legal reference systems and software products developed by the Federal Tax Service of Russia (clauses 63 - 67 of the Administrative Regulations of the Federal Tax Service of Russia on free informing taxpayers) Public information through seminars, round tables and other outreach and training events (clauses 68 - 76 of the Administrative Regulations of the Federal Tax Service of Russia on free informing taxpayers)
The address of the official website in the information and telecommunications network Internet of the Federal Tax Service of Russia: www.nalog.ru. The official website of the Department of the Federal Tax Service of Russia should contain the following information: the full and abbreviated names of the Federal Tax Service of Russia, the department of the Federal Tax Service of Russia and the relevant inspections of the Federal Tax Service of Russia providing public services, their postal addresses, schedules (modes) of work;
addresses of official websites of the Federal Tax Service of Russia and the department of the Federal Tax Service of Russia;
telephone numbers of information services, faxes of the Federal Tax Service of Russia, department of the Federal Tax Service of Russia and the Head (Deputy Head) of the structural unit of the Inspectorate of the Federal Tax Service of Russia responsible for the provision of public services, determines the official responsible for organizing the placement of information on information stands in the Inspectorate of the Federal Tax Service of Russia. The head (deputy head) of the specified structural unit is personally responsible for updating the information posted on the information stands in the inspection of the Federal Tax Service of Russia. The control of the information content of these stands is carried out by the head (deputy head) of the inspection of the Federal Tax Service of Russia. C The head (deputy head) of the structural unit responsible for organizing outreach and training activities, including holding seminars with applicants, quarterly develops and approves with the head (deputy head) of the tax authority a schedule for holding seminars with applicants, and also determines the job the person responsible for organizing such seminars. When developing a schedule for holding seminars with applicants, it is recommended to: actual problems based on the analysis of questions received from the applicants;
relevant inspections of the Federal Tax Service of Russia providing public services;
phone number hotline, toll-free call center number (if available);
budget revenue classification codes; relevant account details Federal Treasury and other information necessary to fill in instructions for the transfer of taxes, fees, penalties, fines, interest to the budget system of the Russian Federation;
list of territories of municipalities, codes assigned to them in accordance with All-Russian classifier territories of municipalities;
normative legal acts on registration with tax authorities of organizations and individuals;
the procedure for obtaining a TIN when applying to the tax authority of an individual to obtain a document confirming the assignment of a TIN; if information is posted on information stands in the premises of the MFC, the official responsible for organizing the placement of information is appointed by the head (deputy head) of the inspection of the Federal Tax Service of Russia. The head (deputy head) of the inspection of the Federal Tax Service of Russia controls the information content of these stands. When placing information on information stands in the inspection of the Federal Tax Service of Russia, the signature of the head (deputy head) of the structural unit of the inspection of the Federal Tax Service of Russia responsible for the provision of public services, and the date of posting the information must be indicated. When placing information on information stands in the premises of the MFC, the signature of the head (deputy head) of the inspection of the Federal Tax Service of Russia and the date of posting the information must be indicated.
The following information should be placed on the information boards in the inspectorate of the Federal Tax Service of Russia, which provides a public service: the name of the inspectorate of the Federal Tax Service of Russia, its postal address, taxpayer identification number (hereinafter referred to as TIN), code of the reason for setting up to formulate the topics of seminars, determine the dates of their holding and coordinate them with the relevant structural divisions tax authority;
identify officials responsible for organizing specific seminars. The officials responsible for organizing the relevant seminars act as speakers at the seminars. An official of the Department of the Federal Tax Service of Russia (Inspectorate of the Federal Tax Service of Russia) responsible for organizing the seminar: draws up the program of the seminar and determines the purpose of its holding;
agrees with the head (deputy head) of the department of the Federal Tax Service of Russia (head or deputy head of the inspectorate of the Federal Tax Service of Russia) candidacies of officials of the structural divisions of the department of the Federal Tax Service of Russia (inspectorate of the Federal Tax Service of Russia) speaking at the seminar;
approves the seminar program with the head (deputy head) of the department of the Federal Tax Service of Russia (head or deputy head of the FTS inspection
procedure for filling in tax declarations (calculations);
sample requests;
a list of standard, social, property, professional tax deductions for personal income tax;
taxpayer's calendar;
free software developed by the Federal Tax Service of Russia; for registration (hereinafter referred to as the checkpoint), the addresses of its territorially separate workplaces;
names of higher tax authorities, their postal addresses, TIN, KPP;
addresses of official websites of the Federal Tax Service of Russia, the corresponding department of the Federal Tax Service of Russia;
telephone numbers of reference services, a hotline telephone, an autoinformer telephone (if available), fax numbers of the inspection of the Federal Tax Service of Russia and higher tax authorities, a free telephone number of a call center (if any);
schedules (modes) of work of the inspection of the Federal Tax Service of Russia, its structural divisions and geographically separate workplaces, higher tax authorities;
schedules (modes) of the telephone help desk and higher tax authorities;
schedules for receiving applicants by officials responsible for the provision of public services; Russia);
places an announcement about the seminar on the official website of the Department of the Federal Tax Service of Russia (information stand in the inspection of the Federal Tax Service of Russia), in the media at least 14 calendar days before the seminar (at least 7 calendar days if it is necessary to hold the seminar in the near future according to the current topic). It is recommended to provide an opportunity for applicants to ask questions on the topic of the seminar in advance through the official website of the Federal Tax Service of Russia
list and contact details of certification centers included in the network of trusted certification centers of the Federal Tax Service of Russia;
list and contact details of operators electronic document management those that ensure the exchange of open and confidential information on the TCS within the framework of electronic document management between tax authorities and applicants and that have entered into an agreement on joint actions with the Federal Tax Service of Russia or a department of the Federal Tax Service of Russia;
standard questions and answers to them; schedule of seminars, round tables and other outreach and training events;
the text of the Administrative Regulations of the Federal Tax Service of Russia on free informing taxpayers and the Appendix thereto. about places (about operating rooms, about offices) for the provision of public services;
budget revenue classification codes;
details of the relevant accounts of the Federal Treasury and other information necessary to fill in instructions for the transfer of taxes, fees, penalties, fines, interest to the budget system of the Russian Federation;
a list of territories of municipalities, codes assigned to them in accordance with the All-Russian classifier of territories of municipalities; normative legal acts on registration with tax authorities of organizations and individuals;
the procedure for obtaining a TIN when applying to the tax authority of an individual to obtain a document confirming the assignment of a TIN;
the procedure for obtaining free forms of tax declarations (calculations), approved forms (formats) of tax declarations (calculations);
The official responsible for the provision of public services, within 3 working days from the date of creation (registration) of the document to be posted on the official website of the Federal Tax Service of Russia and (or) in the media, but at least once a month sends it to the structural unit, responsible for the interaction of the tax authority with media representatives, the procedure for filling out tax declarations (calculations);
samples of filling out payment orders;
samples of filling out the form 3-NDFL;
sample applications for the provision of each tax deduction;
sample requests;
a list of standard, social, property, professional tax deductions for personal income tax; taxpayer's calendar;
standard questions and answers to them;
schedule of seminars, round tables and other outreach and training events. The following information should also be placed on information boards in the inspectorate of the Federal Tax Service of Russia providing a public service: a list of grounds for not providing a public service;
a list and contact details of certification centers that are part of the network of trusted certification centers of the Federal Tax Service of Russia, a list and contact details of electronic document management operators that have entered into an agreement on joint actions with the Federal Tax Service of Russia;
the procedure for appealing acts (decisions) of tax authorities, actions or inaction of their officials;
list and extracts from normative legal acts regulating the provision of public services. Texts
printed in an easy-to-read font, without corrections, the most important places are underlined.
If there is a large amount of information to be posted (for example, on the procedure for filling out tax returns, standard questions and answers to them), it can only be placed on computers with legal reference systems and software products developed by the Federal Tax Service of Russia, located in the inspectorate of the Federal Tax Service of Russia. The official responsible for organizing the placement of materials on information stands, no later than 3 working days from the date of receipt of information, ensures its placement on information stands. The official responsible for organizing the placement of materials on information stands, no later than 5 working days from the date of receipt of the relevant information, ensures that applicants interacting with tax authorities in electronic form through the TCS are sent in electronic form information posted on information stands in the inspection of the Federal Tax Service of Russia and necessary for applicants to fulfill their obligations under the Tax Code of the Russian Federation
Public information is carried out at the initiative of the tax authorities.
Public information in the tax authorities is carried out by officials of the structural units responsible for the provision of public services, the placement of information in the media, and the sending of information through the TCS.
Officials responsible for the provision of public services, when publicly informing, are obliged to:
1) provide applicants with information in accordance with the Administrative Regulations of the Federal Tax Service of Russia on free informing taxpayers;
2) keep up to date information materials on the official websites of the Federal Tax Service of Russia, departments of the Federal Tax Service of Russia, information stands, in public computers with legal reference systems and software products developed by the Federal Tax Service of Russia;
3) analyze current and problematic issues, determine the topics of seminars, round tables and other information, educational and training events.
In order to analyze current and problematic issues, the official responsible for the provision of public services, on a quarterly basis, no later than the 15th day of the month following the last quarter, forms standard questions for applicants based on their requests orally submitted directly or by phone services, and sends them to the head (deputy head) of his structural unit.
The head (deputy head) of the tax authority, on the proposal of the head (deputy head) of the structural unit of the tax authority responsible for the provision of public services, decides on the preparation of standard answers to the relevant questions of applicants and the placement of information materials on the official websites of the departments of the Federal Tax Service of Russia, in published official publications tax authorities, in the media.
The end result of the implementation of the administrative procedure for public information is the conduct of information, education and training activities by the tax authorities and the provision of relevant information to applicants;
2) individual informing:
a) individual information based on oral requests;
b) individual information on the basis of requests in writing;
c) individual information on the basis of requests in electronic form with enhanced qualified electronic signature according to TCS;
d) individual informing about the status of calculations for taxes, fees, penalties, fines based on requests in writing;
e) individual informing about the status of settlements for taxes, fees, penalties, fines on the basis of requests in electronic form with an enhanced qualified electronic signature according to the TCS;
f) individual informing about the fulfillment of the obligation to pay taxes, fees, penalties, fines based on requests in writing;
g) individual informing about the fulfillment of the obligation to pay taxes, fees, penalties, fines on the basis of requests in electronic form with an enhanced qualified electronic signature according to the TCS;
3) acceptance of tax declarations (calculations):
a) acceptance of tax declarations (calculations) submitted on paper by the applicant directly;
b) acceptance of tax declarations (calculations) submitted on paper by mail;
c) acceptance of tax declarations (calculations) submitted in electronic form via TCS.
Individual informing based on oral requests (clauses 77 - 88 of the Administrative Regulations of the Federal Tax Service of Russia on free informing taxpayers)
The basis for individual information is the applicant’s request orally to the inspectorate of the Federal Tax Service of Russia at the place of his registration directly or by phone, to a higher tax authority by phone, to the call center or to the MFC in order to obtain information. In the event that an individual applies with a request to the Inspectorate of the Federal Tax Service of Russia, the public service is directly provided upon presentation by the individual of an identity document (confirming, in the prescribed manner, the authority of the authorized representative of the applicant to receive relevant information). Individual informing on the basis of oral requests is carried out by officials of the structural unit of the inspectorate of the Federal Tax Service of Russia responsible for such informing. In case of individual informing on the basis of a request in oral form, the answer is provided at the time of the request. The maximum time for submission of information to the applicant is 15 minutes. The official responsible for the provision of the public service, upon individual informing on the basis of a verbal request, is obliged to:
1) invite an individual who has submitted a request to introduce himself, stating his last name, first name, patronymic, and also name the organization, if he represents it;
2) listen to the request and, if necessary, clarify the questions contained in it;
3) provide oral information on the merits of the issue within its competence.
The official responsible for the provision of public services, upon individual informing by telephone, is obliged to:
1) name the tax authority to which the request was received;
2) introduce yourself, stating the surname, name, patronymic (if any), position;
3) invite an individual who has submitted a request to introduce himself, stating his last name, first name, patronymic, as well as name the organization, if it represents it, and a contact phone number;
4) enter information into the relevant information resource of the tax authority;
5) listen to the request and, if necessary, clarify the questions contained in it;
6) provide oral information on the merits of the issue within its competence.
If the consideration of the issues contained in the request is not within the competence of the tax authorities, it is reported that it is impossible to provide the information of interest, as well as the applicant's right and the procedure for applying to another state authority (state non-budgetary fund, local government), in whose competence includes consideration of these issues. If consideration of the issues contained in the request is not within the competence of the tax authority that received this request, and these issues are of a confidential nature, the applicant is informed that it is impossible to provide oral information of interest to him and is invited to apply in writing to the tax authority, whose competence is to consider these issues. If the questions contained in the request cannot be answered directly by the official responsible for the provision of public services, and in order to prepare a response, information is required from the structural unit of the inspectorate of the Federal Tax Service of Russia, which is competent to consider such issues, to prepare a response an official of the specified structural unit is involved. The official involved in the preparation of the response is obliged to provide the necessary information on the merits of the issues to the official responsible for the provision of public services, or directly to the applicant. In the event that in order to respond to a request orally on issues arising from specific circumstances (including the procedure for calculating and paying taxes, the rights and obligations of the applicant), it is required to submit extracts from regulatory legal acts, obtain clarifications from the Ministry of Finance of the Russian Federation and teaching materials, the applicant is invited to send a request in writing to the tax authority and the necessary details of this tax authority are provided. If the applicant is not satisfied with the information provided by phone, he is invited to send a request in writing to the tax authority and the necessary details of this tax authority are provided. The end result of the implementation of the administrative procedure for individual informing based on oral requests is:
1) individual oral information on the merits of requests;
2) a proposal to send inquiries in writing to a tax authority or other state authority (local self-government body), a state extra-budgetary fund, whose competence includes consideration of the issues contained in these inquiries;
3) notification of non-provision of a public service
Individual information on the basis of requests in writing (clauses 89 - 110 of the Administrative Regulations of the Federal Tax Service of Russia on free information to taxpayers)
The basis for individual information is the applicant's request in writing to the inspectorate of the Federal Tax Service of Russia at the place of his registration in order to obtain information. A written request can be submitted by the applicant directly, sent by mail, transmitted in electronic form without an electronic signature via the Internet (Internet request). To receive an Internet request, the software of the tax authorities is used, through which the applicant completes required details necessary to work with such requests and to send a response (in writing or electronically), and if the specified details are not filled in, informing the applicant about the impossibility of accepting the request. Internet requests are printed out by an official of the structural unit responsible for office work, and are considered as written requests received by mail. Individual information on the basis of written requests is carried out by officials of the structural unit of the inspection of the Federal Tax Service of Russia responsible for such information. Individual information on the basis of a written request is carried out within 30 calendar days from the date of its registration with the inspectorate of the Federal Tax Service of Russia.
If necessary, the period for consideration of a written request may be extended by the head (deputy head) of the inspectorate of the Federal Tax Service of Russia, but not more than 30 calendar days with the obligatory informing the applicant of the extension of the period for consideration of such a request, indicating the reasons for the extension no later than 3 working days before the expiration its execution period. When submitting a written request by the applicant directly, the official responsible for the provision of the public service checks whether there are grounds for refusing to accept the documents necessary for the provision of the public service.
If at least one of the grounds exists, the written request is returned to the applicant. At the request of the applicant, the official responsible for the provision of public services puts a mark on the refusal to accept a written request, indicates his surname, initials and position, as well as the date of refusal to accept the request.
In the absence of grounds, the official responsible for the provision of public services accepts a written request, registers it in the departmental electronic document management system, at the request of the applicant, on the second copy of the request, marks the acceptance of this request and the documents attached to it, and also indicates his surname, initials and position, date of receipt of the request.
The official responsible for the provision of the public service, no later than the next business day, sends the accepted written request to the structural unit responsible for office work through the register.
A written request submitted by mail is registered no later than the next working day after the day of its receipt by an official of the structural unit responsible for office work in the departmental electronic document management system. An Internet request is registered automatically on the day of its receipt in the departmental electronic document management system and printed out by an official of the structural unit responsible for office work. All registered written requests on the day of their receipt are sent by the official of the structural unit responsible for office work to the head (deputy head) of the inspection of the Federal Tax Service of Russia. A written request with a resolution of the head (deputy head) of the inspectorate of the Federal Tax Service of Russia, no later than the next business day after the day this resolution is affixed, is sent to the structural unit responsible for the provision of public services for preparing a response.
A written request with a resolution of the head (deputy head) of the inspectorate of the Federal Tax Service of Russia, received by the structural unit responsible for the provision of public services, no later than 3 working days from the date of its registration is recorded indicating the incoming document number and the date of its receipt in the information resource of the inspectorate of the Federal Tax Service Russia. If the consideration of the issues contained in the written request is not within the competence of the tax authority, the official responsible for the provision of public services, no later than 6 working days from the date of registration of the written request, prepares in two copies a letter on sending this request to the affiliation and a letter to the applicant, in which he informs about the direction of a written request for ownership. The specified letters, drawn up in the prescribed manner, the official responsible for the provision of public services, no later than 7 working days from the date of registration of the written request, transfers to the structural unit responsible for office work, for sending these letters to the recipient and the applicant by mail. The second copies of these letters remain in storage in the structural unit responsible for the provision of public services. The date and number of the outgoing letter to the applicant is indicated by the official responsible for the provision of public services in the information resource of the inspectorate of the Federal Tax Service of Russia. If the questions contained in the written request cannot be answered by the official responsible for the provision of the public service, and the preparation of the answer requires obtaining information from the structural unit of the inspectorate of the Federal Tax Service of Russia, whose competence includes consideration of such issues, and (or ) from a body (organization, official) or other public authority, state off-budget fund, a local government body, an official no later than 7 working days from the date of registration of a written request:
1) involve in the preparation of the response an official of the structural unit of the inspectorate of the Federal Tax Service of Russia, whose competence includes consideration of these issues. Such an official is obliged to provide the necessary information on the merits of the issues to the official responsible for the provision of public services;
2) sends a request to the relevant body (organization, official), including using a unified system of interdepartmental electronic interaction, including regional systems of interdepartmental electronic interaction.
The specified request sent using a unified system of interdepartmental electronic interaction, as well as the received response to this request, no later than the next business day, are recorded in the information resource of the inspectorate of the Federal Tax Service of Russia, indicating the number of the relevant document and the date it was sent (the date the response to the request was received).
The official responsible for the provision of the public service prepares a response to a written request on the merits of the issues contained therein within its competence no later than 4 working days before the expiration of the established period for the provision of the public service. The response to a written request is set out in a simple, clear and understandable form, indicating the last name, first name, patronymic (if any) and telephone number of the executor of the letter.
If it is revealed that the issue contained in the written request is not regulated by the legislation on taxes and fees and regulatory legal acts adopted in accordance with it, and if there is no explanation from the tax authority of the Ministry of Finance of the Russian Federation on this issue, the response to the applicant shall indicate this circumstance.
Upon receipt by the inspectorate of the Federal Tax Service of Russia of an explanation from the Ministry of Finance of the Russian Federation on the issue contained in a written request, within the time period established for preparing a response to this request, the answer is sent to the applicant taking into account the specified explanation. The official responsible for the provision of public services sends a letter prepared in accordance with a written request in two copies to the head (deputy head) of the inspectorate of the Federal Tax Service of Russia for signature and, after registering the signed letter, indicates the date and number of the outgoing letter in the information resource of the inspectorate of the Federal Tax Service of Russia. A letter prepared and signed by the head (deputy head) of the inspectorate of the Federal Tax Service of Russia is transmitted to the applicant in the manner specified in the written request (directly, by mail or e-mail). If the written request does not indicate the method of receiving the letter, the official responsible for the provision of the public service sends the letter through the register to the structural unit responsible for office work to send it to the applicant by mail. The specified letter can be received by an individual directly upon presentation to the official responsible for the provision of public services, an identity document (confirming the authority of the authorized representative of the applicant to receive this letter).
Upon receipt of the said letter on its second copy, an individual indicates his surname and initials, the date of receipt of the letter and puts down his signature. If an individual does not present an identity document (confirming the authority of the authorized representative of the applicant to receive the letter) to the official responsible for the provision of public services, the individual is informed that the specified letter will be sent by mail, if necessary, the postal address of the applicant is specified. If the applicant, who indicated in the written request to receive a response directly, did not apply to the inspectorate of the Federal Tax Service of Russia for a response within 5 working days, the first copy of the prepared letter shall be transferred by the official responsible for the provision of the public service to the structural office responsible for record keeping to send a response to the applicant by mail. If the method of receiving a response by mail or e-mail is chosen, the official responsible for the provision of the public service sends the first copy of the letter to the structural unit responsible for office work for sending to the applicant. The second copy of the letter remains in storage in the structural unit responsible for the provision of public services. The official of the structural unit responsible for office work, no later than the next working day after the day of receipt of the letter, sends it to the applicant by mail or e-mail in accordance with the method chosen by the applicant for receiving a response. The end result of the implementation of the administrative procedure for individual informing based on requests in writing is:
1) individual information in writing on the merits of written requests;
2) letters on sending to other state authorities (state non-budgetary funds, local governments, organizations) written inquiries of applicants on the issues contained in these requests, the consideration of which is within the competence of these bodies (organizations);
3) letters of non-provision of public services.
Individual information on the basis of requests in electronic form with an enhanced qualified electronic signature according to the TCS (clauses 111 - 124 of the Administrative Regulations of the Federal Tax Service of Russia on free informing taxpayers)
The basis for individual information is the applicant's request in electronic form with an enhanced qualified electronic signature according to the TCS (request for the TCS) to the inspectorate of the Federal Tax Service of Russia at the place of its registration. In this case, individual informing is carried out if the applicant interacts with the inspectorate of the Federal Tax Service of Russia in electronic form via TCS and is registered as a participant in electronic document management using technical means for automatically creating (verifying) an enhanced qualified electronic signature in the inspectorate of the Federal Tax Service of Russia. In the process of electronic document management, when submitting a request for TCS to the inspectorate of the Federal Tax Service of Russia, a letter from the inspectorate of the Federal Tax Service of Russia containing a response to the request and the following technological electronic documents are also used: confirmation of the date of dispatch, informational message about representation in relations regulated by legislation on taxes and fees, notification on refusal to accept, notification of receipt of an electronic document. A notice of receipt of an electronic document is generated for each following electronic document received via TCS: a request for TCS, a letter from the inspection of the Federal Tax Service of Russia, confirmation of the date of sending, notification of refusal to accept. When implementing electronic document management, the storage of all sent and received electronic documents under the TCS is ensured, including technological electronic documents (with the exception of a notification of receipt of an electronic document) with enhanced qualified electronic signatures and qualified certificates used to generate these signatures.
Upon receipt of a request for TMS, an official of the structural unit responsible for receiving requests for TMS, within one working day from the date of receipt of such a request, checks using the software of the tax authorities whether there are grounds for refusing to accept documents necessary for the provision of public services. If there are no grounds for refusing to accept a request for TMS, the specified official performs the following actions:
1) registers a request for TCS, generates a notice of receipt of an electronic document with an enhanced qualified electronic signature, which makes it possible to identify the relevant tax authority (the holder of a qualified certificate);
2) sends a notice of receipt of the electronic document to the applicant. If there is at least one of the grounds for refusing to accept a request for TMS, the official of the structural unit responsible for receiving requests for TMS, within one working day from the receipt of such a request, performs the following actions using the software of the tax authorities:
1) generates a notice of refusal to accept with an enhanced qualified electronic signature that allows identifying the relevant tax authority (the owner of a qualified certificate), and indicating the reasons for the refusal or an error message (if it is impossible to decipher the request for TCS);
2) sends a notice of refusal to accept (error message) to the applicant.
The date of sending a request for TMS by the applicant to the inspectorate of the Federal Tax Service of Russia through an electronic document management operator is the date recorded in the confirmation of the date of sending. A request for TCS is considered accepted by the FTS of Russia if the applicant has received a notice of receipt of an electronic document with an enhanced qualified electronic signature that allows the identification of the relevant tax authority (the owner of the qualified certificate). The date of receipt of the request for TMS by the inspectorate of the Federal Tax Service of Russia is the date indicated in the notice of receipt of the electronic document. The official responsible for the provision of public services, upon receipt of a request for TCS, on the same working day, prints out this request and transfers it through the register to the structural unit responsible for office work.
Subsequent actions in relation to the received request for TMS are carried out in accordance with paragraphs 95 - 104 of the Administrative Regulations of the Federal Tax Service of Russia on free informing taxpayers. If the applicant chooses the method of receiving a response in electronic form with an enhanced qualified electronic signature according to the TCS or does not specify a method for receiving a response, a letter with an enhanced qualified electronic signature that allows identification of the relevant tax authority (owner of a qualified certificate), an official responsible for providing state services, transfers it through the register to the structural unit responsible for the transmission of letters in electronic form via the TCS, for sending it via the TCS to the applicant's e-mail address. A copy of the letter on paper bears the signature of the specified official and the date of transmission of the letter. The specified copy of the letter remains in storage in the structural unit responsible for the provision of public services. The official of the structural unit responsible for the transmission of letters in electronic form via the TCS, no later than the next business day after the day the letter is received from the register, sends it via the TCS to the applicant's e-mail address. If the applicant chooses the method of receiving a response directly or by mail, subsequent actions in relation to the received request for TMS are carried out in accordance with paragraphs 106 - 109 of the Administrative Regulations of the Federal Tax Service of Russia on free informing taxpayers. The end result of the implementation of the administrative procedure for individual informing based on requests for TMS is:
1) individual information in electronic form according to TMS;
Individual informing about the status of calculations for taxes, fees, penalties, fines on the basis of requests in writing
The basis for individual information in accordance with this subsection is the applicant's request in writing to submit a certificate on the status of calculations for taxes, fees, penalties, fines, interest to the inspectorate of the Federal Tax Service of Russia at the place of its registration. Individual informing about the status of calculations for taxes, fees, penalties, fines, interest is carried out by officials of the structural unit of the inspectorate of the Federal Tax Service of Russia responsible for such informing. A statement of the status of settlements is submitted within 5 working days from the date of receipt of the relevant written request by the Inspectorate of the Federal Tax Service of Russia. A written request for a statement of the status of settlements may be submitted by the applicant directly or sent by mail. In a written request for a certificate of the status of settlements, the method of obtaining such a certificate (directly or by mail) may be indicated. If the written request for a certificate of settlement status does not indicate the method of obtaining such a certificate, the specified certificate is sent to the applicant by mail.
When submitting a written request for a statement of the state of settlements by the applicant, directly the official responsible for the provision of the public service checks whether there are grounds for refusing to accept the documents necessary for the provision of the public service. If there is at least one of the grounds for refusing to accept a written request for a certificate of the status of settlements, If there are no grounds for refusing to accept a written request for a certificate of the status of settlements, the official responsible for the provision of the public service accepts this written request, according to at the request of the applicant, on the second copy of the request puts a mark on its acceptance and the documents attached to it, and also indicates his surname, initials and position, the date of receipt of the request. A written request for a certificate on the status of settlements submitted by the applicant directly is registered on the day of receipt by an official of the structural unit responsible for the provision of public services in the information resource of the inspectorate of the Federal Tax Service of Russia.
Upon receipt of a written request for the submission of a certificate of the status of settlements by mail by an official of the structural unit responsible for office work, the date of its sending by mail, determined by the postmark on the corresponding postal item, and the date of its receipt by the tax authority shall be indicated on the request. Not later than the next working day after the day of receipt, this written request is submitted to the structural unit responsible for the provision of public services for registration in the information resource of the inspectorate of the Federal Tax Service of Russia and preparation of a statement on the status of settlements. A written request for a statement on the status of settlements, submitted by mail and received by the structural unit responsible for the provision of public services, no later than 2 business days from the date of its transmission, is registered in the information resource of the inspectorate of the Federal Tax Service of Russia.
If there is at least one of the grounds for refusing to accept a written request for a certificate of the status of settlements submitted by mail, the official responsible for the provision of public services, no later than the next working day after the day of registration of such a request, prepares a notice of refusal in one copy in his acceptance, indicating the reason for the refusal. The specified notice, drawn up in accordance with the established procedure, the official responsible for the provision of public services, no later than 4 working days from the date of registration of the written request, transfers it to the structural unit responsible for office work for sending it to the applicant by mail. The date and number of the notice of refusal to accept a written request sent to the applicant is indicated by the official responsible for the provision of public services in the information resource of the inspectorate of the Federal Tax Service of Russia.
The official responsible for the provision of the public service, who has received a written request for a statement on the status of settlements, checks for grounds for not providing the public service. If there is at least one of the grounds under which the public service is not provided, the official responsible for the provision of the public service, no later than 3 working days from the date of registration of a written request for a certificate on the status of settlements, prepares in one copy a letter on the impossibility of providing the state services with reasons. The specified letter, drawn up in accordance with the established procedure, the official responsible for the provision of public services, no later than 4 working days from the date of registration of the corresponding written request, transfers it to the structural unit responsible for office work, for sending it to the applicant by mail. The date and number of the outgoing letter to the applicant is indicated by the official responsible for the provision of public services in the information resource of the inspectorate of the Federal Tax Service of Russia.
In the absence of grounds under which the public service is not provided, the official responsible for the provision of the public service, no later than 3 working days from the date of registration of the written request, generates a statement on the status of settlements as of the date specified in the request.
If the written request does not indicate the date as of which the certificate of the status of settlements is generated, or a future date is indicated, the certificate of the status of settlements is formed on the date of registration of this request in the inspectorate of the Federal Tax Service of Russia. The official responsible for the provision of the public service prints out the generated certificate on the status of settlements in one copy and sends it to the head (deputy head) of the inspection of the Federal Tax Service of Russia for signature on the same day. The certificate on the status of settlements is signed by the head (deputy head) of the inspectorate of the Federal Tax Service of Russia and certified by the seal of the inspectorate of the Federal Tax Service of Russia no later than 4 working days from the date of registration of the request. After registering the signed certificate on the status of settlements in the prescribed manner, the official responsible for the provision of the public service indicates the date and number of the outgoing letter in the information resource of the inspectorate of the Federal Tax Service of Russia.
A certificate on the status of settlements can be obtained by an individual directly upon presentation to the official responsible for the provision of public services, an identity document (confirming the authority of the authorized representative of the applicant to receive this certificate). Upon receipt of a certificate of the status of settlements, on the corresponding request, an individual puts a mark in receipt of the original certificate and signature, indicates his surname and initials, as well as the date of receipt of the certificate. If an individual does not present an identity document (confirming the authority of the authorized representative of the applicant to receive a certificate on the status of payments) to the official responsible for the provision of public services, the individual is informed that the specified certificate will be sent by mail, if necessary, the postal applicant's address. In the event that a certificate of the status of settlements is sent to the applicant by mail, the official responsible for the provision of the public service sends the certificate to the structural unit responsible for office work for sending it to the applicant. In the event that the applicant, who indicated in a written request for a certificate of the status of settlements on its receipt directly, did not apply for this certificate within 5 working days from the date of expiration of the deadline for its submission, the official responsible for the provision of public services does not later on the next working day, submits a certificate of the status of settlements to the structural unit responsible for office work, for sending it to the applicant by mail. The official of the structural unit responsible for office work, no later than the next working day after the day of receipt of a certificate of the status of settlements, sends it to the applicant by mail. The end result of the administrative procedure for individual informing about the status of payments for taxes, fees, penalties, fines, interest based on requests in writing are:
2) letters of non-provision of public services.
In pursuance of the Order of the Ministry of Finance of Russia of July 2, 2012 N 99n By Order of the Federal Tax Service of Russia of January 21, 2013 N MMV-7-12 / [email protected]“On approval of the recommended form of a certificate on the fulfillment by a taxpayer (payer of fees, tax agent) of the obligation to pay taxes, fees, penalties, fines, the procedure for filling it out and the Recommended format for its submission to in electronic format via telecommunication channels” were approved:
The recommended format for submitting the Certificate of fulfillment by the taxpayer (payer of fees, tax agent) of the obligation to pay taxes, fees, penalties, fines in electronic form via telecommunication channels.
Individual informing about the status of calculations for taxes, fees, penalties, fines based on requests in electronic form with an enhanced qualified electronic signature according to the TCS (clauses 145 - 160 of the Administrative Regulations of the Federal Tax Service of Russia on free informing taxpayers)
The basis for individual information in this case is the applicant's request for TMS to submit a certificate on the status of settlements to the inspectorate of the Federal Tax Service of Russia at the place of its registration. A request for the provision of a certificate on the status of settlements of the applicant, classified as the largest taxpayer, according to the TCS, is sent to the inspectorate of the Federal Tax Service of Russia at the place of his registration as the largest taxpayer. A certificate on the status of settlements is submitted within 5 business days from the date of receipt by the FTS of Russia of the relevant request for TMS. In this case, individual informing is carried out if the applicant interacts with the inspectorate of the Federal Tax Service of Russia in electronic form via TCS and is registered as a participant in electronic document management using technical means for automatically creating (verifying) an enhanced qualified electronic signature in the inspectorate of the Federal Tax Service of Russia. A request for the provision of a certificate on the status of settlements through the TCS is considered accepted by the inspectorate of the Federal Tax Service of Russia if the applicant has received an acceptance receipt with an enhanced qualified electronic signature that makes it possible to identify the relevant tax authority (the owner of the qualified certificate). The date of receipt by the inspectorate of the Federal Tax Service of Russia of a request for TMS on the submission of a certificate of the status of settlements is the date indicated in the receipt of acceptance. If there are no grounds for refusing to accept a request for TMS to provide a certificate of the status of settlements, the official responsible for the provision of public services, no later than 3 working days from the date of its registration, performs the following actions using the software of the tax authorities:
1) generates a certificate on the status of settlements with an enhanced qualified electronic signature, which makes it possible to identify the relevant tax authority (the owner of the qualified certificate);
2) sends a certificate on the status of settlements to the applicant. Upon receipt of a request by TCS to provide a certificate on the status of the applicant's settlements as a whole (if the request does not specify the applicant's checkpoint) and in the absence of grounds for refusing to accept it, the official responsible for the provision of public services, no later than the next business day from the day registration of this request, based on the USRN data, using the software of the tax authorities, forms and sends relevant requests to other inspections of the Federal Tax Service of Russia, in which this applicant is registered on the grounds provided for by the Tax Code of the Russian Federation. Officials responsible for the provision of public services in other inspectorates of the Federal Tax Service of Russia, which received requests from the inspectorate of the Federal Tax Service of Russia, within one working day from the date of receipt of the corresponding request, check whether there are grounds for refusing to accept a request for TMS on submitting a certificate on the status of settlements. The specified officials, in the absence of grounds for refusing to accept a request for TMS on the provision of a certificate on the status of settlements, perform the following actions:
1) register a request for the provision of a certificate on the status of settlements through the TMS, form an acceptance receipt with an enhanced qualified electronic signature that makes it possible to identify the relevant tax authority (the owner of the qualified certificate);
2) send a receipt of admission to the inspectorate of the Federal Tax Service of Russia that sent the request;
3) no later than the next working day from the date of registration of the request, a statement on the status of settlements is formed;
4) send a certificate on the status of settlements to the inspectorate of the Federal Tax Service of Russia that sent the request.
The official responsible for the provision of public services in the inspectorate of the Federal Tax Service of Russia that sent the request, upon receipt of certificates of the status of settlements from other inspectorates of the Federal Tax Service of Russia, in which the applicant is registered on the grounds provided for by the Tax Code of the Russian Federation, performs the following actions:
1) generates a notice of refusal to accept a request for TMS for the provision of a statement of the status of settlements with an enhanced qualified electronic signature that allows the identification of the relevant tax authority (the holder of a qualified certificate), and indicating the reasons for the refusal;
2) signs a set of certificates on the status of settlements with an enhanced qualified electronic signature of an authorized person of the inspectorate of the Federal Tax Service of Russia and sends it to the applicant. A certificate of the status of settlements is stored in the information resource of the inspectorate of the Federal Tax Service of Russia for three years. The end result of the administrative procedure for individual informing about the status of payments for taxes, fees, penalties, fines, interest based on requests for TMS are:
1) providing applicants with information on the status of settlements;
2) notification of non-provision of public services.
Individual informing about the fulfillment of the obligation to pay taxes, fees, penalties, fines on the basis of written requests
The basis for individual information in accordance with this subsection is the applicant's request in writing to submit a certificate on the fulfillment of the obligation to pay taxes, fees, penalties, fines, interest (hereinafter referred to as the certificate) to the inspectorate of the Federal Tax Service of Russia at the place of its registration. A written request for the submission of a certificate of the applicant, classified as the largest taxpayer, is submitted to the inspectorate of the Federal Tax Service of Russia at the place of his registration as the largest taxpayer. Individual informing about the fulfillment of the obligation to pay taxes, fees, penalties, fines, interest is carried out by officials of the structural unit of the inspectorate of the Federal Tax Service of Russia responsible for such informing. The certificate is submitted within 10 working days from the date of receipt of the relevant written request by the Inspectorate of the Federal Tax Service of Russia. A written request for a certificate may be submitted by the applicant directly or sent by mail. In a written request for a certificate, the method of obtaining the certificate (directly or by mail) may be indicated. If the written request for a certificate does not indicate the method of obtaining a certificate, the specified certificate is sent to the applicant by mail. The certificate is generated as a whole for all taxes, fees, penalties, fines, interest payable by the applicant, using the software of the tax authorities according to the information resources of the inspectorates of the Federal Tax Service of Russia. When generating a certificate, the entry “does not have an unfulfilled obligation to pay taxes, fees, penalties, fines, interest payable in accordance with the legislation on taxes and fees” is made in the absence, according to inspections of the Federal Tax Service of Russia, as of the date specified in the written request , arrears, penalties accrued but not paid by the applicant, fines, interest, except for the amounts:
1) for which a deferment (installment plan), an investment tax credit has been granted in accordance with the legislation of the Russian Federation on taxes and fees;
2) which are restructured in accordance with the legislation of the Russian Federation;
3) for which there is a court decision that has entered into legal force on recognizing the applicant's obligation to pay these amounts as fulfilled.
If the written request for the provision of a certificate does not indicate the date as of which the certificate is being generated, or a future date is indicated, the certificate is generated on the date of registration of this request in the inspectorate of the Federal Tax Service of Russia. If there are arrears, accrued but not paid by the applicant penalties, fines, interest as of the date on which the certificate is formed, the entry “has an unfulfilled obligation to pay taxes, fees, penalties, fines, interest payable in accordance with the legislation on taxes and fees." Officials responsible for the provision of public services in other inspectorates of the Federal Tax Service of Russia, which received requests from the inspectorate of the Federal Tax Service of Russia, register these requests in the information resources of the inspectorates of the Federal Tax Service of Russia within one working day from the receipt of the corresponding request. Officials responsible for the provision of public services, no later than 4 working days from the date of registration of the specified request, form the appropriate certificate and send it to the inspectorate of the Federal Tax Service of Russia that sent the request. The official responsible for the provision of public services in the inspectorate of the Federal Tax Service of Russia that sent the request, based on the information resources of the specified inspectorate of the Federal Tax Service of Russia and all certificates received from other inspectorates of the Federal Tax Service of Russia, in which the applicant is registered on the grounds provided for by the Tax Code of the Russian Federation, generates a certificate on the fulfillment by the applicant of the obligation to pay taxes, fees, penalties, fines, interest in general. If there is an obligation not fulfilled by the applicant to pay taxes, fees, penalties, fines, interest, the annex to the certificate indicates the codes of inspections of the Federal Tax Service of Russia, according to which the applicant has an unfulfilled obligation. The official responsible for the provision of the public service prints out the certificate and its appendix (if any) in one copy and sends them to the head (deputy head) of the inspectorate of the Federal Tax Service of Russia for signature on the same day. The certificate and its appendix (if any) are signed by the head (deputy head) of the inspectorate of the Federal Tax Service of Russia and certified by the seal of the inspectorate of the Federal Tax Service of Russia.
Subsequent actions in relation to a written request for a certificate are carried out in accordance with paragraphs 139 - 143 of the Administrative Regulations of the Federal Tax Service of Russia on free informing taxpayers. The end result of the administrative procedure for individual informing about the fulfillment of the obligation to pay taxes, fees, penalties, fines, interest based on requests in writing are:
2) letters of refusal to provide public services.
Individual informing about the fulfillment of the obligation to pay taxes, fees, penalties, fines based on requests in electronic form with an enhanced qualified electronic signature according to the TCS (clauses 176 - 185 of the Administrative Regulations of the Federal Tax Service of Russia on free informing taxpayers)
The basis for individual information in accordance with this subsection is the applicant's request for TMS to submit a certificate to the inspectorate of the Federal Tax Service of Russia at the place of its registration. A TCS request for a certificate of an applicant classified as a major taxpayer is sent to the inspectorate of the Federal Tax Service of Russia at the place of its registration as a major taxpayer. The certificate is submitted within 10 business days from the date of receipt by the FTS of Russia of the relevant request for TMS.
Individual information in this case is carried out if the applicant interacts with the inspectorate of the Federal Tax Service of Russia in electronic form via the TCS and is registered as a participant in electronic document management, using technical means for automatically creating (verifying) an enhanced qualified electronic signature in the inspectorate of the Federal Tax Service of Russia. The certificate is generated as a whole for all taxes, fees, penalties, fines, interest payable by the applicant, using the software of the tax authorities according to the information resources of the inspectorates of the Federal Tax Service of Russia in accordance with clauses 167 and 168 of the Administrative Regulations of the Federal Tax Service of Russia on free informing taxpayers. Officials responsible for the provision of public services, in relation to a request for a TCS for the provision of a certificate, perform actions in accordance with paragraphs 149 - 153 of the Administrative Regulations of the Federal Tax Service of Russia on free informing taxpayers. Officials responsible for the provision of public services in other inspectorates of the Federal Tax Service of Russia, which received requests from the inspectorate of the Federal Tax Service of Russia, register these requests in the information resources of the inspectorates of the Federal Tax Service of Russia within one working day from the receipt of the corresponding request.
The officials responsible for the provision of public services, no later than 2 business days from the date of registration of the specified request, form the relevant certificate and send it to the inspectorate of the Federal Tax Service of Russia that sent the request. The official responsible for the provision of public services in the inspectorate of the Federal Tax Service of Russia that sent the request, based on the information resources of the specified inspectorate of the Federal Tax Service of Russia and all certificates received from other inspectorates of the Federal Tax Service of Russia, in which the applicant is registered on the grounds provided for by the Tax Code of the Russian Federation, does the following:
1) generates a certificate on the fulfillment by the applicant of the obligation to pay taxes, fees, penalties, fines, interest in general with an enhanced qualified electronic signature that allows identifying the relevant tax authority (the owner of the qualified certificate).
2) sends the certificate and its attachment (if any) to the applicant. The end result of the implementation of the administrative procedure for individual informing about the fulfillment of the obligation to pay taxes, fees, penalties, fines, interest based on requests for a certificate under the TCS is:
1) submission of certificates to applicants;
2) notification of refusal to provide a public service.
It should be noted that one of the ways to inform taxpayers is to inform them through the official website of the Federal Tax Service of Russia on the Internet.
The following materials are posted on the official website of the Federal Tax Service of Russia:
general information about the Federal Tax Service of Russia;
information on the structure of the Federal Tax Service of Russia;
information about state information systems administered by the Federal Tax Service of Russia (EGRLE, EGRIP, etc.);
information about the powers of the Federal Tax Service of Russia;
normative legal acts defining the powers, tasks and functions of the Federal Tax Service of Russia;
information on ensuring the rights, freedoms and legitimate interests of individuals, legal entities, individual entrepreneurs;
information on the procurement of goods, works, services for state needs;
documents of the Federal Tax Service of Russia (orders, orders);
information on holding official events organized by the Federal Tax Service of Russia, and forms of international cooperation with government agencies of other countries;
information posted in a special "news" section;
information databases of the Federal Tax Service of Russia, as well as information materials that are extracts from information databases of the Federal Tax Service of Russia;
reporting and statistical data on the work of tax authorities;
other materials, including analytical reports and software products.
Also, by Order of the Federal Tax Service of Russia dated November 14, 2012 N MMV-7-3 / [email protected] approved the Regulations for the formation and use of the section "Explanations of the Federal Tax Service, mandatory for use by the tax authorities" of the official website of the Federal Tax Service.
The regulation defines the rules for organizing the work of structural units central office and regional offices The Federal Tax Service of Russia with the information section "Explanations of the Federal Tax Service, mandatory for use by the tax authorities."
The information section of the Federal Tax Service of Russia "Clarifications of the Federal Tax Service, mandatory for use by tax authorities" is available on the Internet at http://www.nalog.ru/about_nalog/ on the official website of the Federal Tax Service of Russia http://www.nalog.ru in the section "Electronic Services".
The service "Clarifications of the Federal Tax Service of Russia, mandatory for use by tax authorities" is intended for:
informing by the Federal Tax Service of taxpayers, payers of fees and tax agents about applicable taxes and fees, legislation on taxes and fees and regulations adopted in accordance with it, the procedure for filling out tax returns, 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 in accordance with paragraphs. 4 p. 1 art. 32 of the Tax Code of the Russian Federation;
appeals of users to the Federal Tax Service of Russia about non-compliance by the tax authority with the recommendations (clarifications) of the Federal Tax Service of Russia.
This section of the site was created in order to prevent the occurrence of tax offense, helps taxpayers understand the complexities of the methodology and, as indicated in the Information of the Federal Tax Service of Russia “About the service“ Clarifications of the Federal Tax Service of Russia, Mandatory for Application, ”is very popular, the number of its users has already exceeded one million. With the help of a service that contains explanatory letters on the application of the legislation of the Russian Federation on taxes and fees, taxpayers can learn about the rules for applying certain tax rules.
The service is a database of explanatory documents on the application of the provisions of the 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, payers of fees and tax agents, the powers of tax bodies and their officials, as well as the submission of tax returns (calculations) and the procedure for filling them out in order to form a unified law enforcement practice for calculating and paying taxes and fees (paragraph 3, clause 1.2 of the Regulations for the formation and use of the section “Explanations of the Federal Tax Service, mandatory for application by tax authorities" of the official website of the Federal Tax Service (hereinafter referred to as the Regulations), approved by Order of the Federal Tax Service of Russia dated November 14, 2012 N ММВ-7-3 / [email protected]).
The database of the service is updated weekly with up-to-date explanations on the methodology for calculating and paying all taxes and fees available in the tax legislation.
The section is filled with documents that are clarifications containing the legal position of the Federal Tax Service, agreed with the Ministry of Finance of Russia (hereinafter - clarifications).
If the document is partially agreed with the Ministry of Finance of Russia, the agreed part of the document is drawn up as an independent explanation. The part of the document not approved by the Ministry of Finance of Russia is finalized by the structural unit, taking into account the comments of the Ministry of Finance of Russia, and re-sent for approval to the Ministry of Finance of Russia.
The database of the service of the Federal Tax Service of Russia "Clarifications of the Federal Tax Service of Russia, mandatory for use by the tax authorities" includes (clause 2.2 of the Regulations) clarifications:
The Federal Tax Service of Russia sent to the territorial tax authorities in accordance with paragraphs. 4 p. 1 art. 32 of the Tax Code of the Russian Federation and agreed with the Ministry of Finance of Russia;
Ministry of Finance of Russia on the application of the legislation of the Russian Federation on taxes and fees, sent to the territorial tax authorities;
copies of the responses of the Ministry of Finance of Russia to requests from taxpayers received by the Federal Tax Service of Russia for information.
The above clarifications are sent for placement in the service database by structural divisions of the central office of the Federal Tax Service of Russia.
At the same time, from copies of the answers of the Ministry of Finance of Russia to requests from taxpayers:
within 5 days from the date of receipt, letters are selected for placement in the section of the site and sent to the Ministry of Finance of Russia to obtain permission to publish them in the database of the service of the Federal Tax Service of Russia "Explanations of the Federal Tax Service of Russia, mandatory for use by tax authorities";
after receiving the approval of the Ministry of Finance of Russia and sending the corresponding letter to the territorial tax authorities, this letter is sent to the Taxpayer Relations Department for posting on the website in accordance with the Regulations on the content of the official website of the Federal Tax Service on the Internet, approved by Order of the Federal Tax Service of Russia dated February 9, 2011. N MMV-7-12/ [email protected], and in compliance with the requirements of Art. 102 of the Tax Code of the Russian Federation. At present, the said Regulation is no longer in force. From December 24, 2013, the Regulations on the content of the official website of the Federal Tax Service, containing blocks of regional information of the departments of the Federal Tax Service of Russia for the constituent entities of the Russian Federation, approved by Order of the Federal Tax Service of Russia dated December 24, 2013 N ММВ-7-6 / [email protected]"On the official website of the Federal Tax Service".
Clarifications are sent to the Taxpayer Relations Department for posting in the website section within the next working day from the moment the clarifications are sent to the territorial tax authorities.
Not later than the working day following the day of receipt of clarifications from the structural subdivisions of the CA of the Federal Tax Service of Russia, the Taxpayer Relations Department sends them for placement by the federal state unitary enterprise "Main Research Computing Center of the Federal Tax Service" (FSUE "GNIVTS FTS of Russia").
After that, the Federal State Unitary Enterprise "GNIVTS FTS of Russia" no later than the day following the day of receipt of materials for placement from the Office for Work with Taxpayers, must place the materials on the website.
In addition, FSUE "GNIVTS FTS of Russia" no later than the day following the day of receipt from taxpayers information messages(appeals), automatically sends them to the address of the Federal Tax Service of Russia at the e-mail addresses provided by the structural subdivisions.
Special attention in the Order of the Federal Tax Service of Russia dated November 14, 2012 N ММВ-7-3 / [email protected] given to the procedure for consideration in the service of information messages sent by taxpayers - users of this service, if, in their opinion, the actions of the tax authorities contradict the provisions published in the methodological clarifications service. In addition, there is a section on explaining the actions of tax authorities in the formation and use of judicial practice on methodological issues.
Also note that the above procedure for informing taxpayers through the official website of the Federal Tax Service of Russia on the Internet does not deprive the organization and (or) individual entrepreneur apply personally to their tax office at the place of registration in order to obtain the information they are interested in.
The Federal Tax Service of Russia is working to improve the quality of the public services.
In this regard, the position of the administrator of the hall should be introduced in the territorial tax inspectorates (see, for example, Letter of the Federal Tax Service of Russia dated March 14, 2014 N ММВ-20-6 / 26 “On Improving the Quality of Public Services”).
The hall administrator must, among other things, inform taxpayers on general issues, such as:
on the procedure and terms for the provision of public services and the performance of the functions of the Federal Tax Service of Russia, carried out by structural divisions of the territorial tax authority;
on the rules for working with the SLA, on the list of services and on the possibilities of the interactive service "Online appointment for admission to the inspection". Provides assistance to taxpayers, if necessary;
on the possibilities and procedure for working with Internet services of the Federal Tax Service of Russia;
on the location and work schedule of windows (offices) for receiving and servicing taxpayers, the location and work schedule of higher authorities;
on the location of information resources (stands, racks, information folders, information kiosks, public computers) with up-to-date and comprehensive information;
about the activities carried out by the inspection (seminars, round tables, other actions) and the places where they are held;
on the possibilities of working with information kiosks and public access computers with legal reference systems and software products of the Federal Tax Service of Russia;
about the possibilities of the official website of the Federal Tax Service of Russia;
on other general issues.
After clarifying the essence of the problem stated by the taxpayer, the administrator of the hall must direct (or guide) him to a specialist competent in this matter, or to the appropriate information resource (stand, rack, information folders, information kiosk, public access computer, queue management system terminal) ;
2) in accordance with paragraphs. 2 p. 1 art. 21 of the Tax Code of the Russian Federation, taxpayers have the right to receive written explanations from the Ministry of Finance of the Russian Federation on the application of the legislation of the Russian Federation on taxes and fees, from financial authorities in the constituent entities of the Russian Federation and local authorities - on the application, respectively, of the legislation of the constituent entities of the Russian Federation on taxes and fees and regulatory legal acts of bodies local government on local taxes and fees.
According to the Letter of the Ministry of Finance of Russia of April 22, 2013 N 03-02-07 / 1/13890, written explanations of the Ministry of Finance of Russia:
are given on the merits of the issues raised by the applicants in connection with the performance of their duties as taxpayers, payers of fees, tax agents, taking into account specific circumstances;
have information and explanatory character;
not directed to an indefinite circle of persons;
are not normative legal acts binding on applicants.
According to paragraphs. 2, paragraph 1 and paragraph 3 of Art. 21, paragraph 2 of Art. 24 of the Tax Code of the Russian Federation, the right to receive written explanations from the Ministry of Finance of Russia on the application of the legislation of the Russian Federation on taxes and fees is granted to taxpayers, payers of fees (Article 19 of the Tax Code of the Russian Federation) and tax agents(clause 1, article 24 of the Tax Code of the Russian Federation).
Written clarifications on the application of the legislation of the Russian Federation on taxes and fees are provided by the Ministry of Finance of Russia to such organizations only in connection with their fulfillment of their duties as taxpayers, payers of fees and tax agents, respectively (Letter of the Ministry of Finance of Russia dated January 30, 2009 N 03-05-05-02 /04).
The corresponding letters of the Ministry of Finance of the Russian Federation are of an informational and explanatory nature on the application of the legislation of the Russian Federation on taxes and fees and do not prevent taxpayers from being guided by the norms of the law in an understanding that differs from the interpretation of the Ministry of Finance of the Russian Federation.
The implementation by a taxpayer of written explanations on the procedure for calculating, paying taxes or on other issues of applying the legislation on taxes and fees, given to him or an indefinite circle of persons by a financial, tax or other authorized body of state power (an authorized official of this body) within its competence, is a circumstance , which entails non-calculation of penalties on the amount of arrears resulting from the implementation by the specified person of the relevant explanations (clause 8 of article 75 of the Tax Code of the Russian Federation), as well as a circumstance excluding the guilt of such a person in committing a tax offense (clause 3 of clause 1 of article 111 Tax Code of the Russian Federation).
For the purpose of uniform application by the tax authorities of the legislation of the Russian Federation on taxes and fees, the Federal Tax Service of Russia provides the tax authorities with written explanations from the Ministry of Finance of the Russian Federation. The tax authorities are guided by such clarifications in accordance with paragraphs. 5 p. 1 art. 32 of the Tax Code of the Russian Federation (Letter of the Ministry of Finance of Russia dated August 11, 2011 N 03-02-08 / 89).
3) paragraphs. 3 p. 1 art. 21 of the Tax Code of the Russian Federation establishes that taxpayers have the right to use tax benefits if there are grounds and in the manner established by the legislation on taxes and fees. The procedure for establishing and using benefits for taxes and fees is provided for in Art. 56 of the Tax Code of the Russian Federation.
For example, individuals detailed information you can find out about the established tax incentives in a particular region / municipality using information resource « property taxes: rates and benefits” (Information of the Federal Tax Service of Russia “On property tax benefits”);
4) paragraphs. 4 p. 1 art. 21 of the Tax Code of the Russian Federation establishes that taxpayers have the right to receive a deferment, installment plan or investment tax credit in the manner and on the terms established by the Tax Code of the Russian Federation.
The procedure and conditions for granting a deferral (installment plan) for the payment of taxes, including personal income tax, are established by Ch. 9 of the Tax Code of the Russian Federation.
Changing the established deadline for paying taxes and fees is allowed only in the manner prescribed by the Tax Code of the Russian Federation (Article 57 of the Tax Code of the Russian Federation).
Article 45 of the Tax Code of the Russian Federation provides that in the event of non-payment or incomplete payment of tax within the prescribed period, tax is collected in the manner prescribed by the Tax Code of the Russian Federation. Failure to fulfill or improper fulfillment of the obligation to pay tax is the basis for the tax authority or the customs authority to send a claim to the taxpayer for payment of tax.
According to Art. 69 of the Tax Code of the Russian Federation, a taxpayer's notification of the unpaid tax amount, as well as the obligation to pay the unpaid tax amount within the prescribed period, is recognized as a tax payment requirement.
The demand for payment of tax must be executed within eight days from the date of receipt of the said demand, unless a longer period of time for the payment of tax is specified in this demand.
Article 61 of the Tax Code of the Russian Federation recognizes the postponement of the established deadline for the payment of taxes and fees to a later date as a change in the deadline for paying taxes and fees.
At the same time, changing the deadline for paying taxes and fees does not cancel the existing one and does not create a new obligation to pay taxes and fees.
Deferral or installment payment of tax is a change in the tax payment deadline, if there are grounds provided for by the Tax Code of the Russian Federation (Article 64 of the Tax Code of the Russian Federation), for a period not exceeding one year, respectively, with a lump sum or staged payment by the taxpayer of the amount of the debt.
Thus, when an interested person applies for changing the tax payment deadline specified in the tax payment request sent to the taxpayer, the authorized body may decide to change the tax payment deadline established in the request in the form of a deferment, installment plan for a period not exceeding one year from the date of expiration of the established term for fulfilling the claim for payment of tax.
In a similar manner, a deferral or installment plan for the payment of penalties and fines may be granted;
5) paragraphs. 5 p. 1 art. 21 of the Tax Code of the Russian Federation establishes that taxpayers have the right to a timely offset or refund of amounts of overpaid or overcharged taxes, penalties, fines.
The procedure for offsetting and returning overpaid or overcharged amounts is regulated by Ch. 12 of the Tax Code of the Russian Federation.
An overpaid or collected amount of tax may be recognized as crediting to the accounts of the relevant budget Money in an amount exceeding the amount of tax payable for certain tax periods.
The right of a taxpayer to offset and refund from the relevant budget overpaid or collected amounts of tax is directly related to the presence of an overpayment of tax amounts to this budget and the absence of debts on taxes credited to the same budget, which is confirmed by certain evidence: payment orders of the taxpayer, collection orders (orders ) the tax authority, information on the fulfillment by the taxpayer of the obligation to pay taxes, contained in the database, formed in relation to each taxpayer by the tax authority, characterizing the state of his settlements with the tax budget and reflecting transactions related to the accrual, receipt of payments, offset or refund of tax amounts .
The presence of an overpayment is revealed by comparing the amounts of tax payable for a certain taxable period, with payment documents relating to the same period, taking into account information about the taxpayer's settlements with budgets (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of February 28, 2006 N 11074/05);
6) paragraphs. 5.1 p. 1 art. 21 of the Tax Code of the Russian Federation establishes that taxpayers have the right to carry out a joint reconciliation with the tax authorities of calculations on taxes, fees, penalties and fines, as well as to receive an act of joint reconciliation of calculations on taxes, fees, penalties and fines.
And pp. 11 p. 1 art. 32 of the Tax Code of the Russian Federation establishes that the tax authorities are obliged to carry out, at the request of the taxpayer, the payer of the fee or the tax agent, a joint reconciliation of calculations for taxes, fees, penalties and fines. The results of a joint reconciliation of calculations for taxes, fees, penalties and fines are documented in an act. The act of joint reconciliation of calculations for taxes, fees, penalties and fines is handed over (sent by registered mail) or transmitted to the taxpayer (payer of the fee, tax agent) in electronic form via telecommunication channels within the next day after the day of drawing up such an act.
The form of the act of joint reconciliation of calculations for taxes, fees, penalties and fines was approved by Order of the Federal Tax Service of Russia dated August 20, 2007 N MM-3-25 / [email protected]"On approval of the form of the act of joint reconciliation of calculations for taxes, fees, penalties and fines."
The format of the Act of joint reconciliation of calculations for taxes, fees, penalties and fines was approved by Order of the Federal Tax Service of Russia dated October 4, 2010 N ММВ-7-6 / [email protected]"On Approval of the Form of the Act of Joint Reconciliation of Calculations on Taxes, Fees, Penalties and Fines".
The procedure for transferring the act of joint reconciliation of calculations for taxes, fees, penalties and fines in electronic form via telecommunication channels was approved by Order of the Federal Tax Service of Russia dated December 29, 2010 N ММВ-7-8 / [email protected]"On approval of the Procedure for the transfer of the act of joint reconciliation of calculations for taxes, fees, penalties and fines in electronic form via telecommunication channels."
General recommendations for reconciliation are given in Sec. 3 of the Regulation on the organization of work with taxpayers, approved by the Order of the Federal Tax Service of Russia dated September 9, 2005 N SAE-3-01 / [email protected], according to which without fail reconciliation of taxes and fees is carried out:
quarterly with the largest taxpayers;
during the procedure for deregistration of a taxpayer upon transfer from one tax inspectorate to another;
during the procedure for deregistration of a taxpayer upon liquidation (reorganization) of an organization;
at the initiative of the taxpayer;
in other cases established by the legislation on taxes and fees;
7) paragraphs. 6 p. 1 art. 21 of the Tax Code of the Russian Federation establishes that taxpayers have the right to represent their interests in relations regulated by the legislation on taxes and fees, personally or through their representative.
In accordance with Art. 27 of the Tax Code of the Russian Federation, legal representatives of the payer of the fee - organizations are recognized as persons authorized to represent the specified organization on the basis of the law or its constituent documents; legal representatives of the payer of the fee - an individual are recognized as persons acting as his representatives in accordance with the civil legislation of the Russian Federation.
An authorized representative of a taxpayer is a natural or legal person authorized by a taxpayer to represent his interests in relations with tax authorities (customs authorities), other participants in relations regulated by legislation on taxes and fees.
An authorized representative of a taxpaying organization exercises his powers on the basis of a power of attorney issued in accordance with the procedure established by the civil legislation of the Russian Federation, unless otherwise provided by the Tax Code of the Russian Federation (Article 29 of the Tax Code of the Russian Federation).
To one of the cases of participation of the taxpayer in tax legal relations through your representative, you can attribute the case of payment of state duty with the help of a third party. A significant number of clarifying documents have been issued on this subject.
By general rule- on the issue of the possibility of paying tax for a taxpayer by a third party - the Ministry of Finance of Russia has recently issued a significant number of explanatory letters, namely: Letter dated February 14, 2013 N 03-02-08 / 6, Letter dated February 4, 2013 N 03-05-04-03/2261, Letter dated December 14, 2012 N 03-05-04-03/99, Letter dated December 14, 2012 N 03-02-08/106, Letter dated November 23, 2012 No. 03-02-08/100, Letter dated November 20, 2012 No. 03-05-04-03/93. In them, the Ministry of Finance of Russia adheres to a single point of view and comes to the conclusion that the Tax Code of the Russian Federation does not provide for the payment of tax for a taxpayer by a third party.
But at the same time, in the Letters on the procedure for paying the state duty by an individual - a representative on behalf of an organization (represented person), the Ministry of Finance of Russia indicated that the Tax Code of the Russian Federation provides for the participation of a taxpayer (payer of a fee) in relations regulated by legislation on taxes and fees, through a legal or authorized representative (unless otherwise provided by the Tax Code of the Russian Federation).
First of all, we point out that the Supreme Arbitration Court of the Russian Federation provided clarifications on the issue of payment of the state fee by Russian and foreign persons through representatives (Information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated May 29, 2007 N 118 “On payment of the state fee by Russian and foreign persons through representatives”), according to which the state fee can be paid by a representative on behalf of the represented. At the same time, it was noted that the payment of the state duty from bank account representative terminates the corresponding obligation of the represented. AT payment document to transfer the amount of state duty to the budget from the bank account of the representative, it must be indicated that the payer is acting on behalf of the represented.
The Supreme Arbitration Court of the Russian Federation also noted that the payment of the state fee for the principal by his attorney does not contradict the tax legislation and the prevailing judicial practice(Determination of April 11, 2011 N BAC-3950/11).
Consequently, when paying the state fee by the representative of the paying organization, the payment document for transferring the amount of the state fee to the budget from the bank account of the representative must indicate that the payer is acting on behalf of the represented.
Therefore, when paying the state duty by an individual on behalf of the represented organization in cash, the payment document (check-order) must be accompanied by evidence that the paid funds belong to the organization that applied to the appropriate government agency for the performance of a legally significant action, i.e. it must be indicated that the individual representative acts on the basis of a power of attorney or constituent documents, with an account cash warrant or other document confirming the issuance of funds to him for the payment of the state fee (Letters of the Ministry of Finance of Russia dated February 4, 2013 N 03-05-04-03 / 2261, dated December 14, 2012 N 03-05-04-03 / 99 , dated November 20, 2012 N 03-05-04-03 / 93, dated June 1, 2012 N 03-05-04-03 / 43);
8) paragraphs. 7 p. 1 art. 21 of the Tax Code of the Russian Federation establishes that taxpayers have the right to provide explanations to the tax authorities and their officials on the calculation and payment of taxes, as well as on the acts of tax audits.
The person in respect of whom the tax audit was conducted (his representative), in case of disagreement with the facts set forth in the tax audit report, as well as with the conclusions and proposals of the inspectors, within 15 days from the date of receipt of the tax audit report, has the right to submit written objections to the relevant tax authority under the specified act as a whole or under its separate provisions. At the same time, the taxpayer has the right to attach documents (certified copies thereof) confirming the validity of his objections to written objections or within an agreed period of time to transfer to the tax authority (clause 6, article 100 of the Tax Code of the Russian Federation);
9) paragraphs. 8 p. 1 art. 21 of the Tax Code of the Russian Federation establishes that taxpayers have the right to be present during an on-site tax audit.
Be present during field inspection may be the head of the organization Chief Accountant, as well as any other person who has a power of attorney on behalf of the legal entity being checked;
10) pp. 9 p. 1 art. 21 of the Tax Code of the Russian Federation establishes that taxpayers have the right to receive copies of the tax audit report and decisions of the tax authorities, as well as tax notices and tax requests.
Recall that in accordance with paragraphs 1, 3 of Art. 26 of the Tax Code of the Russian Federation, a taxpayer may participate in relations regulated by the legislation on taxes and fees through a legal or authorized representative, unless otherwise provided by the Tax Code of the Russian Federation, while the authority of the representative must be documented in accordance with the Tax Code of the Russian Federation and other federal laws. An authorized representative of a taxpaying organization exercises his powers on the basis of a power of attorney issued in accordance with the procedure established by the civil legislation of the Russian Federation (clause 3, article 29 of the Tax Code of the Russian Federation).
Based on the foregoing, the tax authorities hand over copies of non-normative legal acts adopted by them in relation to the taxpayer-organization:
legal representatives of the taxpayer-organization, information about which is contained in the Unified State Register of Taxpayers (EGRN);
authorized representatives of the taxpayer if there is documentary evidence of their authority in accordance with the established procedure.
The direction of non-normative legal acts at the location of the branch (representative office) of the organization is carried out by the tax authorities in which the organization is registered on the following grounds:
at the location of the branch (representative office) of the organization;
at the location of other separate divisions of the organization related to a specific branch (representative office) of the organization;
at the location of real estate belonging to the organization and vehicles related to a specific branch (representative office) of the organization.
The direction of non-normative legal acts to the address of the location of the organization is carried out by the tax authorities in which the organization is registered on the following grounds:
at the location of the organization;
at the location of separate subdivisions of the organization and the location of real estate and vehicles owned by the taxpayer - if the organization does not have branches (representative offices) or in the absence of information that separate subdivisions, real estate and vehicles relate to a specific branch (representative office) of the organization;
at the place of registration of the organization on other grounds provided for by the Tax Code of the Russian Federation, including taxpayers, in accordance with Art. 83 of the Tax Code of the Russian Federation classified as the largest.
At the same time, the tax authorities must take into account that sending non-normative legal acts and other documents to the place of residence (place of stay) of the authorized representative of the taxpayer is not appropriate and in this regard is not allowed (Letter of the Federal Tax Service of Russia dated August 1, 2008 N ShT-8-2 / [email protected]"On the delivery (sending) of non-normative legal acts and other documents");
11) paragraphs. 10 p. 1 art. 21 of the Tax Code of the Russian Federation establishes that taxpayers have the right to demand from officials of tax authorities and other authorized bodies to comply with the legislation on taxes and fees when they take actions in relation to taxpayers.
Example. In the Decree of the Federal Antimonopoly Service of the West Siberian District of November 13, 2009 in case N A27-6125 / 2009, the court found that the tax authority did not notify the taxpayer of the date, time and place of consideration of the audit materials, which deprived last law him as a participant in tax legal relations to present his arguments and objections, the right to present evidence; the decision made directly affects the rights and legitimate interests of the taxpayer, since according to the results decision the taxpayer is denied a refund of tax amounts.
Based on the provisions of paragraphs. 10 p. 1 art. 21 of the Tax Code of the Russian Federation, taxpayers have the right to demand from officials of tax authorities and other authorized bodies to comply with the legislation on taxes and fees when they take actions in relation to taxpayers.
According to paragraphs. 1 p. 1 art. 32 of the Tax Code of the Russian Federation, the tax authorities are obliged to comply with the legislation on taxes and fees.
In accordance with paragraph 1 of Art. 82 of the Tax Code of the Russian Federation, tax control is carried out by officials of the tax authorities within their competence through tax audits, obtaining explanations from taxpayers, tax agents and payers of fees, checking accounting and reporting data, examining premises and territories used to generate income (profit), as well as in other forms provided for by the Tax Code of the Russian Federation.
The tax authorities have the right to conduct inspections in accordance with the procedure established by the Tax Code of the Russian Federation. Among the tax audits Art. 87 of the Tax Code of the Russian Federation includes cameral and field tax audits, the purpose of which is to control compliance by a taxpayer, payer of fees or tax agent with the legislation on taxes and fees.
In this case, the court found that the taxpayer did not know that he was being subjected to any audit by the tax authority, which, therefore, makes it impossible for the taxpayer to guarantee the protection of his rights.
According to paragraph 14 of Art. 101 of the Tax Code of the Russian Federation non-compliance by officials of the tax authorities with the requirements of Art. 101 of the Tax Code of the Russian Federation may be the basis for the cancellation of the decision of the tax authority by a higher tax authority or court. Violation of the essential conditions of the procedure for considering tax audit materials is the basis for the cancellation by a higher tax authority or court of a decision of a tax authority to hold liable for a tax offense or a decision to refuse to hold liable for a tax offense. To such essential conditions includes ensuring the possibility of the person in respect of whom the audit was carried out to participate in the process of consideration of the tax audit materials personally and (or) through his representative and ensuring the possibility of the taxpayer to provide explanations.
Thus, the arbitration court concluded that the failure by the tax authority to ensure the possibility of the person in respect of whom the audit was carried out to participate in the process of reviewing the audit materials is a violation of the essential conditions of the procedure for considering tax audit materials, which, in accordance with paragraph 14 of Art. 101 of the Tax Code of the Russian Federation is the basis for the cancellation of the decision of the tax authority by a higher tax authority or for the court to recognize such a decision as invalid.
12) paragraphs. 11 p. 1 art. 21 of the Tax Code of the Russian Federation establishes that taxpayers have the right not to comply with illegal acts and requirements of tax authorities, other authorized bodies and their officials that do not comply with the Tax Code of the Russian Federation or other federal laws.
Let us give an example of the procedure for the operation of this provision of the Tax Code of the Russian Federation on the basis of the Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated October 18, 2011 N 5355/11;
Example. In connection with the field tax audit of the taxpayer tax office sent an instruction to the Bank to demand from it the documents relating to the activities of the LLC, which is the counterparty of the audited taxpayer.
At the same time, a request was sent to the Bank to submit documents related to the following LLCs: contracts for settlement and cash services and powers of attorney to represent the interests of the organization, cards with sample signatures and seal imprints for several previous years, as well as informational information. The demand for these documents was justified by the need to assess the activities of the LLC as a contractor of the audited taxpayer (namely, whether this company had signs of an unscrupulous taxpayer) and to verify the circumstances relating to the execution of the contract.
The bank, believing that the required documents do not relate to the activities of the taxpayer being checked, refused to submit them to the inspectorate.
However, the above circumstances served as the basis for the decision by the tax inspectorate to hold the Bank liable under paragraph 1 of Art. 129.1 of the Tax Code of the Russian Federation for illegal failure to report information to the tax authority.
Disagreeing with the decision of the tax inspectorate, the Bank applied to the arbitration court with an application to declare it invalid.
The Arbitral Tribunal, in its decision, stated as follows.
Based on the provisions of par. 11 p. 1 art. 21 of the Tax Code of the Russian Federation, taxpayers have the right not to comply with illegal acts and requirements of tax authorities, other authorized bodies and their officials that do not comply with the Tax Code of the Russian Federation or other federal laws.
This provision establishes general principle legal regulation in tax legal relations, which is also applicable to Banks as participants in relations regulated by the legislation on taxes and fees.
The documents required by the tax inspectorate are bank documents and relate only to the activities of the Bank's client. The documents submitted at the conclusion of the bank account agreement, as well as other documents relating to the relationship of the bank and its client - the counterparty of the audited taxpayer, as not related to the activities of the audited taxpayer, do not reflect the financial and economic relations between the bank client and the audited taxpayer, therefore, cannot testify about any violations by the audited taxpayer.
Since the documents requested by the inspectorate do not contain any information regarding the relationship between the taxpayer being checked and his counterparty, the Bank's client, the Bank had no grounds for submitting them.
Thus it is the court came to a reasonable conclusion about the absence in this case in the bank's actions of the offense under Art. 129.1 of the Tax Code of the Russian Federation.
13) paragraphs. 12 p. 1 art. 21 of the Tax Code of the Russian Federation establishes that taxpayers have the right to appeal in the prescribed manner against acts of tax authorities, other authorized bodies and actions (inaction) of their officials.
The general procedure for appeal is defined in Art. Art. 137 - 142 of the Tax Code of the Russian Federation.
In accordance with paragraphs. 12 p. 1 art. 21, art. 137 of the Tax Code of the Russian Federation, the taxpayer has the right to appeal against any acts of tax authorities, as well as actions (inaction) of their officials, if, in his opinion, such acts or actions violate his rights.
You can also appeal against all acts (actions) of the tax authorities that are related to the conduct of a tax audit (both in-house and on-site), registration of its results, consideration of materials, and the adoption of a final decision. You can also appeal the final decision on the inspection itself.
In accordance with paragraph 1 of Art. 138 Tax Code of the Russian Federation tax law provides the taxpayer with the opportunity to appeal against acts of tax authorities and actions of their officials to a higher tax authority (higher official) or to a court;
14) paragraphs. 13 p. 1 art. 21 of the Tax Code of the Russian Federation establishes that taxpayers have the right to observe and maintain tax secrecy.
Any information about a taxpayer received by a tax authority, internal affairs authorities, investigative authorities, an authority of a state extra-budgetary fund and a customs authority shall constitute a tax secret, with the exception of the information specified in paragraphs. 1 - 6 p. 1 art. 102 of the Tax Code of the Russian Federation.
By its nature and purpose, the institution of tax secrecy is of a public law nature and means the protection by the tax authority of information, the disclosure of which may violate the rights of citizens and organizations. As follows from paragraph 2 of Art. 102 of the Tax Code of the Russian Federation, tax secrets are not subject to disclosure, except as otherwise provided by federal law. Fixing derogations in the law is necessary to protect the rights and legitimate interests of other persons. At the same time, there is no special law on tax secrecy and, consequently, issues of its disclosure (Decision of the Supreme Arbitration Court of the Russian Federation of March 3, 2004 N 15527/03).
Recently, the question of whether the tax authority has the right to refuse a taxpayer who requests information about the fulfillment of tax obligations by a counterparty in order to exercise due diligence when choosing him has become relevant. The specified information is necessary for the taxpayer in order to exercise due diligence and caution when choosing counterparties before concluding business contracts, to identify signs of dishonesty of possible counterparties, to assess and minimize tax risks and in order to avoid possible negative tax implications e.g. to avoid generating an unreasonable tax benefit.
The information that the tax authorities are obliged to provide to taxpayers free of charge, necessary for the fulfillment of their obligations under the legislation on taxes and fees, is indicated in paragraphs. 4 p. 1 art. 32 of the Tax Code of the Russian Federation.
The Tax Code of the Russian Federation does not establish the obligation of tax authorities to provide taxpayers, at their request, with information about the fulfillment by counterparties of taxpayers of their obligations under the legislation on taxes and fees, or about their violations of the legislation on taxes and fees.
It should be noted, however, that in accordance with Art. 9 of the Federal Law of August 8, 2001 N 129-FZ “On State Registration of Legal Entities and Individual Entrepreneurs”, the registering authority does not check the information contained in the submitted documents, and therefore the presence of an extract from the Unified State Register of Legal Entities in relation to any counterparty confirms only the fact its state registration and does not exclude the fact of its creation not for the purpose of carrying out real business activities.
Failure to exercise due diligence in the selection of counterparties primarily entails risks for the financial and economic activities of the organization itself, which, in accordance with civil law, carries out its entrepreneurial activities independently and at its own risk. Such risks may be expressed, in particular, in non-delivery or untimely delivery of goods, delivery of low-quality goods, non-payment for shipped goods, impossibility of making claims against counterparties and subsequent recovery of losses incurred from them, etc.
Given that entrepreneurial activity carried out by business entities independently and at their own risk, the tax authorities are not responsible for the choice of counterparties by the taxpayer and the possible adverse consequences for him, including tax ones.
In accordance with the Decision of December 1, 2010 N VAS-16124/10 “On the refusal to transfer the case to the Presidium of the Supreme Arbitration Court of the Russian Federation”, the Supreme Arbitration Court of the Russian Federation recognized the conclusions of the courts on the basis of Art. 102 of the Tax Code of the Russian Federation and the Federal Law of July 27, 2006 N 149-FZ "On Information, Information Technologies and Information Protection" that information about the fulfillment by taxpayers of their obligations to pay taxes is not a tax secret, and therefore the inspection there were no legal grounds for refusing to provide the applicant with information about the fulfillment by potential counterparties of their tax obligations, noting that the information requested was due to the need to exercise due diligence and caution when choosing a counterparty.
Similar conclusions were made by some other courts (Resolutions of the Federal Arbitration Court of the West Siberian District of July 27, 2010 N A27-25441 / 2009, of July 16, 2010 N A27-25724 / 2009, of the Federal Arbitration Court of the Urals District of September 1 2010 N F09-6957 / 10-C3).
This follows from the Letters of the Federal Tax Service of Russia dated October 17, 2012 N AS-4-2 / 17710, the Ministry of Finance of Russia dated June 4, 2012 N 03-02-07 / 1-134.
In addition, in the Letter of the Ministry of Taxation of Russia dated March 5, 2002 N ShS-6-14 / 252 “On classifying information about a taxpayer’s debt as a tax secret”, it was explained that failure to fulfill the obligation to pay tax on time is a violation of the tax payment procedure established by legislation on taxes and fees, and in accordance with paragraphs. 3 p. 1 art. 102 of the Tax Code of the Russian Federation, information about the said violation cannot constitute a tax secret.
15) paragraphs. 14 p. 1 art. 21 of the Tax Code of the Russian Federation establishes that taxpayers are entitled to full compensation for losses caused by illegal acts of tax authorities or illegal actions (inaction) of their officials.
Losses caused to taxpayers, payers of fees and tax agents shall be compensated at the expense of federal budget in the manner prescribed by the Tax Code of the Russian Federation and other federal laws (clause 1, article 35 of the Tax Code of the Russian Federation).
Satisfying the claim for damages, the court, in accordance with the circumstances of the case, obliges the person responsible for causing the damage to compensate for the damage in kind or compensate for the losses caused.
According to the principle of budget immunity (clause 1, article 239 of the Budget Code of the Russian Federation), foreclosure on budget funds budget system Russian Federation is carried out only on the basis of judicial act, except as provided in this paragraph.
Foreclosure on the funds of the budgets of the budgetary system of the Russian Federation is carried out in accordance with Ch. 24.1 of the Budget Code of the Russian Federation.
Thus, in accordance with the legislation of the Russian Federation, losses caused by illegal actions (inaction) of officials of tax authorities can be compensated on the basis of a judicial act (Letter of the Ministry of Finance of Russia dated April 29, 2011 N 03-02-08 / 50).
Losses caused to audited persons, their representatives by lawful actions of officials of tax authorities, are not subject to compensation, except for cases provided for by federal laws (clause 4, article 103 of the Tax Code of the Russian Federation);
16) paragraphs. 15 p. 1 art. 21 of the Tax Code of the Russian Federation establishes that taxpayers have the right to participate in the process of reviewing the materials of a tax audit or other acts of tax authorities in cases provided for by the Tax Code of the Russian Federation.
Based on par. 1 p. 2 art. 22 of the Tax Code of the Russian Federation, the rights of taxpayers are ensured by the corresponding duties of officials of tax authorities and other authorized bodies.
According to par. 3 p. 2 art. 101 of the Tax Code of the Russian Federation, the failure to appear of the person in respect of whom the tax audit was carried out (his representative), duly notified of the time and place of consideration of the tax audit materials, is not an obstacle to the consideration of the tax audit materials, except in cases where the participation of this person is recognized by the head (deputy head) of the tax authority obligatory for consideration of these materials.
But the violation of the essential conditions of the procedure for considering the act and other materials of events tax control is the basis for the cancellation of the decision of the tax authority by a higher tax authority or court. Such essential conditions include ensuring the possibility of the person in respect of whom the act was drawn up to participate in the process of consideration of materials personally and (or) through his representative and ensuring the possibility of this person to provide explanations (paragraph 2, clause 12, article 101.4 of the Tax Code of the Russian Federation).
Therefore, the failure to provide the person in respect of whom a tax audit is being conducted with the opportunity to participate in the process of consideration of its materials personally and (or) through its representative is the basis for recognizing the decision of the inspection as illegal (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of February 12, 2008 N 12566/07 ).
Article 21 with him regulatory legal acts, the procedure for calculating and paying taxes and fees, the rights and obligations of taxpayers, the powers of tax authorities and their officials, as well as receive forms of tax declarations (calculations) and explanations on the procedure for filling them out; 2) receive from the Ministry of Finance of the Russian Federation written explanations on the application of the legislation of the Russian Federation on taxes and fees, from the financial authorities of the constituent entities of the Russian Federation and municipalities - on the application, respectively, of the legislation of the constituent entities of the Russian Federation on taxes and fees and regulatory legal acts of municipalities on local taxes and fees; 3) use tax benefits if there are grounds and in the manner prescribed by the legislation on taxes and fees; 4) receive a deferment, installment plan or investment tax credit in the manner and on the terms established by this Code; 5) timely offsetting or refund of amounts of overpaid or overcharged taxes, penalties, fines; 5.1) to carry out a joint reconciliation with the tax authorities of calculations on taxes, fees, penalties and fines, as well as to obtain an act of joint reconciliation of calculations on taxes, fees, penalties and fines; 6) represent their interests in relations regulated by the legislation on taxes and fees, personally or through their representative; 7) provide tax authorities and their officials with explanations on the calculation and payment of taxes, as well as on the acts of tax audits carried out; 8) be present during the on-site tax audit; 9) receive copies of the tax audit report and decisions of tax authorities, as well as tax notices and tax requests; 10) require officials of tax authorities and other authorized bodies to comply with the legislation on taxes and fees when they take actions in relation to taxpayers; 11) not comply with illegal acts and requirements of tax authorities, other authorized bodies and their officials that do not comply with this Code or other federal laws; 12) appeal in the prescribed manner against acts of tax authorities, other authorized bodies and actions (inaction) of their officials; 13) observance and preservation of tax secrecy; 14) full compensation for losses caused by illegal acts of tax authorities or illegal actions (inaction) of their officials; 15) to participate in the process of consideration of materials of a tax audit or other acts of tax authorities in the cases provided for by this Code. 2. Taxpayers also have other rights established by this Code and other legislative acts on taxes and fees. 3. Fee payers have the same rights as taxpayers. 4. Any of the participants in an investment partnership agreement has the right to appeal in the prescribed manner against acts of tax authorities and actions (inaction) of their officials.
Yaroslav Shurpin
Help me deal with the letter from the tax))). firstly, about the details (what details may be filled in incorrectly) secondly, what kind of primary calculation is this? please explain
Most likely, an error crept into the details of your company. For the second question - write to tax request with the requirement to explain his claim in writing in accordance with clauses 1 and 2 of part 1 of Article 21 of the Tax Code of the Russian Federation.
Olesya Zakharova
Tax authorities are required to advise taxpayers?. Are tax officials required to advise taxpayers (or future taxpayers) on tax matters? Or really "open and read the Tax Code" or figure it out yourself? LINKS TO REGULATORY DOCUMENTS NEEDED! Thank you.
Yes! this is spelled out in Article 21 of the Tax Code of the Russian Federation. The rights of taxpayers Article 21. The rights of taxpayers (payers of fees) 1. Taxpayers have the right to: 1) receive free information (including in writing) from tax authorities at their place of registration on 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, as well as receive forms of tax declarations (calculations) and explanations on the procedure for their filling in (subparagraph as amended, entered into force on August 2, 2004 federal law dated June 29, 2004 N 58-FZ; as amended by Federal Law No. 137-FZ of July 27, 2006, entered into force on January 1, 2007 - see previous edition); 2) receive from the Ministry of Finance of the Russian Federation written explanations on the application of the legislation of the Russian Federation on taxes and fees, from the financial authorities of the constituent entities of the Russian Federation and municipalities - on the application, respectively, of the legislation of the constituent entities of the Russian Federation on taxes and fees and regulatory legal acts of municipalities on local taxes and fees (subclause as amended by Federal Law of June 29, 2004 N 58-FZ; as amended by Federal Law of July 27, 2006 N 137- FZ, - see the previous edition); 3) use tax benefits if there are grounds and in the manner prescribed by the legislation on taxes and fees; 4) receive a deferment, installment plan or investment tax credit in the manner and on the terms established by this Code ; 5) timely offset or refund of amounts of overpaid or overcharged taxes, penalties, fines 6) represent their interests in relations regulated by the legislation on taxes and fees, in person or through their representative ) ; 7) provide tax authorities and their officials with explanations on the calculation and payment of taxes, as well as on the acts of tax audits carried out; 8) be present during the on-site tax audit; 9) receive copies of the tax audit report and decisions of the tax authorities, as well as tax notices and tax payment requests edition) ; 10) require officials of tax authorities and other authorized bodies to comply with the legislation on taxes and fees when they take actions in relation to taxpayers (the subparagraph was supplemented from January 1, 2007 by Federal Law No. previous edition);
Ksenia Kolesnikova
The statute of limitations on paying tax on imputation .. My husband had an IP, in 2011 he officially closed the IP in the tax office. In 2012, a notification was received on the payment of interest and tax for the 1st quarter of 2009. How could they close the IP with a debt, and whether their demand to pay the debt and penalties is legitimate.
It was easy to close. Firstly, different divisions of the tax inspectorate are engaged in the registration of individual entrepreneurs and taxes. Secondly, tax debt is not a basis for registering the closure of an individual entrepreneur. The only exception is pension fund debt. And the tax debt behind him will hang. As for the timing, it's correct. Three year term not expired. Federal Law of August 8, 2001 N 129-FZ "On State Registration of Legal Entities and Individual Entrepreneurs" Article 22.3. The procedure for state registration upon termination of activity by an individual as an individual entrepreneur State registration when an individual terminates his activity as an individual entrepreneur in connection with his decision to terminate this activity, it is carried out on the basis of the following documents submitted to the registration authority: a) an application for state registration signed by the applicant in the form approved by the authorized Government of the Russian Federation federal agency executive power; b) a document confirming the payment of the state fee. c) a document confirming the submission to the territorial body pension fund Russian Federation information in accordance with subparagraphs 1 - 8 of paragraph 2 of Article 6 and paragraph 2 of Article 11 of the Federal Law "On individual (personalized) registration in the system of mandatory pension insurance"and in accordance with Part 4 of Article 9 of the Federal Law "On additional insurance premiums for the funded part of the labor pension and state support formation pension savings". In the event that the document provided for by this subparagraph is not submitted by the applicant, the specified document (the information contained in it) is provided at the interdepartmental request of the registering authority by the relevant territorial authority of the Pension Fund of the Russian Federation in electronic form in the manner and within the time limits established by the Government of the Russian Federation. Article 23. Refusal of state registration 1. State registration may be refused if: a) the applicant fails to submit the documents required for state registration specified by this Federal Law, except for the cases provided for by this Federal Law and other federal laws for the provision of such documents (information contained therein) at the interdepartmental request of the registering body or body, which, in accordance with this Federal Law or federal laws establishing special order registration of certain types of legal entities, is authorized to make a decision on the state registration of a legal entity; b) submission of documents to an improper registration authority; d) non-observance of the notarial form of the submitted documents in cases where such a form is mandatory in accordance with federal laws; e) signing by an unauthorized person of an application for state registration or an application for making changes to the information about a legal entity contained in the unified state register of legal entities; h) availability of information about non-compliance with the requirements provided for by subparagraph "g" of paragraph 1 of Article 14, subparagraph "d" of paragraph 1 of Article 21, subparagraph "c" of paragraph 1 of Article 22.3 of this Federal Law; Tax Code of the Russian Federation Article 70 The demand for tax payment must be sent to the taxpayer (responsible member of the consolidated group of taxpayers) no later than three months from the date of detection of arrears, unless otherwise provided by paragraph 2 of this article.
Pavel Pudovshchikov
filmed income tax combatants
Thus, the above categories of citizens are not classified by the Federal Law on Veterans as participants in the Great Patriotic War. At the same time, Article 6 of the Federal Law On Veterans establishes that tax benefits in ...
Karina Davydova
Title 22,23,24 articles of the Russian Federation
Value added tax N 313-O, the provision of paragraph 2 of Article 145 of the Tax Code of the Russian Federation cannot serve ... 22) services provided directly at the airports of the Russian Federation and air ... 24) services pharmacy organizations on...
Svetlana Konovalova
The issue of alimony. I got confused in legal terms. I am 18 years old, I am a full-time student of the institute at budgetary basis. Does the father have to pay child support? Do I need to rewrite my application personally?
Zinaida Alekseeva
What are the rights of citizens behind the obligation to pay taxes?
According to the Tax Code: Article 21. Rights of taxpayers (payers of fees) 1. Taxpayers have the right to: 1) receive free information from tax authorities at their place of registration (including in writing) about ...
Vladislav Tsyryulnikov
I lost my passport 8 years ago. in 2010, a notification came from the FIU about the opening of a company in my name in another city .. with a requirement to pay fees. I sent a letter stating that I had lost my old passport and received a new one. the same letter was sent to the tax office .. a month later, a demand came from the tax office to appear on July 1 to explain the reasons for the absence of the company at the address indicated in the constituent documents, and participation in the case of administrative offense for providing false information about a legal entity. But! Firstly, the request came only on 2.07. and secondly, the tax office is located in another city (600 km from my place of residence), what should I do in such a situation?
don't let them fool you! 1. You applied for the loss of your passport and the issuance of a new one to the Federal Migration Service. 8 years ago (if I'm not mistaken) she was a member of the Ministry of Internal Affairs. This appeal is an exhaustive (necessary and sufficient) performance by a citizen of his duties. Did you pay the fine? (for the loss of the passport) Paid. This is an exhaustive measure of responsibility for this offense. No other liability is provided. then. You fulfilled your obligations and incurred the responsibility established by the Law. there can be no claims against you, and besides, you didn’t need to write any statements (like - even to the police, housing and communal services, hunting supervision and it’s not yet known where) 2. The tax authorities officially have a database of lost and invalid passports and they MUST use it. then. - if someone registered something using your LOST passport, then this is not without the participation and complicity of the tax authorities. 3. Something needs to be done. For example, to initiate a civil case against the tax authorities. I would go to court with a statement "on the recognition of illegal actions of tax authorities" in accordance with the Code of Civil Procedure of the Russian Federation: Chapter 25. Proceedings on challenging decisions, actions (inaction) of state authorities, local governments, officials, state and municipal employees . In this case, it is precisely the illegal action of the state (tax) body that is expressed in the presentation of illegal claims to you. 4. In accordance with the Tax Code of the Russian Federation: Article 21. Rights of taxpayers (payers of fees) laws. then - you have the right NOT to FOLLOW illegal requirements (but their illegality will need to be proven in court)
Olesya Makarova
Questions about VAT. Thank you in advance. including VAT 18% RUB 2288.14 Should this amount be fully included in the calculation of the declaration or broken down by quarters, by months? Maybe I wrote something incomprehensibly. Help someone understand!
Natalia, firstly, declarations are now submitted quarterly, there are no monthly declarations. Secondly, if you paid money for rent, you have a VAT deduction. The deduction is a taxpayer's right, not an obligation. If you do not deduct at all, the tax authorities will not force you. In order to recover VAT, an invoice must be available, VAT must be allocated, costs are written off for production. Do you meet these conditions? Rent will be - deferred expenses for months that have not come. you won’t write it off as expenses right away, which means you won’t reimburse VAT either. Article 21 of the Tax Code.
Oksana Konovalova
A woman receiving alimony from her husband is entitled to a tax deduction for a child of 1000 or 2000 rubles?
Since a woman is not sole parent, so she should receive a tax deduction for a child in the amount of 1000 rubles. If the father refuses to receive a deduction for the child, she will be able to use the double deduction - 2,000 rubles. According to paragraph 1, paragraph 4 of Article 21 of Chapter 23 of the personal income tax of the Tax Code of the Russian Federation Tax deduction can be provided in double amount to one of the parents (adoptive parents) of their choice on the basis of an application on the refusal of one of the parents (adoptive parents) from receiving a tax deduction.
Fedor Pasynkov
General requirements to settlements with budgets for taxes and fees? if possible with debits and credits...
settlements with the budget are carried out on account 68 in the context of sub-accounts opened for each tax (fee). The accrual of taxes is reflected in K68, the payment of taxes - in D68. The accrual of taxes corresponds (depending on the nature of the tax) to the cost accounts (20,26,23,25), or to the accounts of non-operating expenses (91), or profit (losses) (99). Payment of taxes corresponds to K cash accounts in banks (51, 52)
Julia Kuzmina
who has a sample application for the return of the overpaid amount of VAT from the budget
Sample (Exemplary) . Application for the refund of the amount of excess taxes collected to the federal (local) budget in accordance with Article 78 of the Tax Code of the Russian Federation to the Head of the Inspectorate of the Federal Tax Service of the Russian Federation No. __________, _____________________________ dated _____________________________ TIN ___________________________, location: ______________, Bank details: __________ ________________________________ APPLICATION for the refund of the amount of overpaid tax "__" _______ 200_, our organization transferred _________ rubles __ kopecks to the federal (local) budget. in payment of tax on __________ for ______ period ( payment order N ___ dated "__" ______ 200_, a copy of which is attached). In fact, for the specified period, the tax on _________ was subject to accrual in the amount of _________ rubles. ___ kop. in accordance with the calculation made (attached to this statement) . Thus, the amount of overpaid tax to the federal (local) budget is ___________ rubles. __ kop. Currently, _________ (name of organization) has no tax arrears or arrears on penalties accrued to the same budget. Thus, the amount of overpaid __________ (name of organization) tax to the federal (local) budget is ____________________ rubles. __ kop. provides for the refund to the taxpayer of the amounts of overpaid taxes. The refund on the basis of paragraph 7 of this article is made only after the offset from the amounts of overpaid tax amounts to pay off the taxpayer's tax arrears or debts on penalties accrued to the same budget. Based on the foregoing and in accordance with Articles 21 and 78 tax code Russian Federation, I REQUEST: To return to the current account of our organization the amount of overpaid tax in the amount of ________ rubles. __ kop. _________________________________ ____________________ (position and full name of the head) (signature) "__" ___________ 200_ M. P.
Anatoly Onishchenko
help to do. I will be very grateful.
Yes, Pts you can see, but I will make you happy, I solve problems for a fee, very cheap
Evgeniya Bobrova
How to find the VAT that must be paid to the budget
Any accountant knows this. Read the tax code, article 21. from the amount of income (revenue) received + from the amount of advances received First, you take VAT, which is reflected in the Kt account. 68 (i.e. VAT on sales) Then you calculate VAT on purchased ...
Antonina Shestakova
Help answer the question please
The rights of taxpayers (Article 21, Chapter 3, Part One of the Tax Code of the Russian Federation): 11) not to comply with illegal acts and requirements of tax authorities, other authorized bodies and their officials that do not comply with ...
Vladislav Karputkin
What should an entrepreneur do if he has accumulated 50 tons of debts in the pension fund, but has no money? The pension fund says we won't shut you down until you pay off all your debts. What to do, debts accumulate like a snowball and nothing can be done
A pretty girl under the nickname End of the World was the only one of all who gave an EXPLAINED ANSWER to the question asked. It is not the PF that closes the IP, but the tax office. Previously, the tax authorities required a certificate from the Pension Fund of the Russian Federation on the absence of debt, but now they are requesting information about the submitted reports. Do you feel the difference? In short, apply to the tax office to terminate the IP, if they require a certificate of no debt, feel free to contact a higher authority. Does not help - the road to court. You are required to remove the status of IP - and the point. Your relationship with the RFR is not of interest to the tax authorities. Most importantly, submit all reports. Well, then deal with your debts.
Petr Grishukov
How to punish an organization with a salary delay of two months?
Contact the prosecutor's office.
Nikolai Pogorelsky
the only member died. WHAT SHOULD I DO WITH LTD. I AM THE DIRECTOR. WHAT SHOULD I DO WITH LTD. I AM THE DIRECTOR.
Re-read the charter, the memorandum of association, maybe it provided for this situation ... Read the LLC law. . and go to the notary. . ".... If the inheritance contains property that requires not only protection, but also management (an enterprise, a share in the authorized (share) capital of a business partnership or company, securities, exclusive rights, etc.), the notary, in accordance with Article 1026 of this Code, as the founder of trust management, concludes an agreement on trust management of this property. In the event that inheritance is carried out under a will in which the executor of the will is appointed, the rights of the founder of trust management belong to the executor of the will .... "In accordance with the Federal Law (clause 8 of Article 21), until the inheritance is accepted by the heir of the deceased participant in the company, the management of his share in the charter capital of the company is carried out in the manner prescribed by the Civil Code of the Russian Federation.A notary may act as the founder of the trust management of hereditary property requiring such management (Articles 1173, 1026 of the Civil Code of the Russian Federation). the information contained in the Unified State Register of Legal Entities includes information about the person managing the share that passes by way of inheritance.Considering the above norms, the notary is obliged to notify the body that carries out state registration of legal entities and the company about the person exercising trust management share of the company. When submitting an application in the cases specified in paragraphs 8, 9 of Article 21 of the Federal Law, documents confirming the basis for making changes to the Unified State Register of Legal Entities (paragraph 16 of Article 21 of the Federal Law) must be attached to the application. A notary is recommended to attach a copy of the testator's death certificate, a document confirming the testator's ownership of shares in the authorized capital of the company, a copy of the agreement on the establishment of trust management of the company's share to the application for the person exercising trust management of the company's share. And when everything is decided with the new owner, then your fate will be decided. . the new founder can also dismiss (
Gennady Mukhtarov
Divorce. I don't live with my husband more than a year, we have no children, jointly acquired property, too. How quickly will we be divorced???? And who pays for the divorce????
By mutual agreement after a month from the date of application.
Julia Ivanova
Liquidation of a legal entity. Does anyone know?. unitary enterprise impl. pharmaceutical activity, was deprived of a license. Despite the revocation of the license, the company continued to operate. The court refused to liquidate the legal entity, referring to the fact that it can implement. and other types of activity, except pharmaceutical. Question 1. Does the licensing authority have the right to deprive a legal entity of a license? 2. Did the court act correctly by refusing to satisfy the application for liquidation of a legal entity?
Liquidation of a legal entity If a legal entity repeatedly or grossly violates the exclusive rights to the results of intellectual activity and means of individualization, the court may, in accordance with paragraph 2 of Article 61 of this Code, decide to liquidate such a legal entity at the request of the prosecutor. If such violations are committed by a citizen, his activity as an individual entrepreneur may be terminated by a court decision or sentence in accordance with the procedure established by law state register legal entities (as amended by Federal Law No. 83-FZ of July 2, 2005)1. State registration upon liquidation of a legal entity is carried out by the registering body at the location of the liquidated legal entity.2. The liquidation commission (liquidator) notifies the registration body of the completion of the process of liquidation of the legal entity not earlier than two months after the liquidation commission (liquidator) publishes the publication on the liquidation of the legal entity in the press. The documents provided for by Article 21 of this Federal Law shall be submitted to the registration authority after the completion of the process of liquidation of the legal entity.4. Submission of documents for state registration in connection with the liquidation of a legal entity is carried out in the manner prescribed by Article 9 of this Federal Law.5. State registration upon liquidation of a legal entity shall be carried out within the time limits provided for in Article 8 of this Federal Law.6. The liquidation of a legal entity is considered completed, and the legal entity is considered to have terminated its activities after an entry about this is made in the unified state register of legal entities. The registering authority publishes information on the liquidation of a legal entity. If no applications are sent within the period provided for by Clause 4 of Article 21.1 of this Federal Law, the registering authority shall exclude the inactive legal entity from the Unified State Register of Legal Entities by making an appropriate entry in it. -FZ)8. The exclusion of an inactive legal entity from the unified state register of legal entities may be appealed by creditors or other persons whose rights and legitimate interests are affected in connection with the exclusion of an inactive legal entity from the unified state register of legal entities, within a year from the day they learned or should have find out about the violation of their rights. (Clause 8 was introduced by Federal Law No. 83-FZ of July 2, 2005) Disputes arising in connection with the exclusion of an inactive legal entity from the unified state register of legal entities are considered arbitration courts in accordance with the Arbitration Procedure Code of the Russian Federation. (Clause 9 was introduced by Federal Law No. 83-FZ of July 2, 2005)
Oleg Kukolev
Please help, I will be eternally grateful. Are the following statements about the rights and obligations of taxpayers correct? A. The taxpayer must register with the internal affairs bodies at the place of registration b. Taxpayers have the right to receive free information about applicable taxes
both are correct!! ! that's for sure. this is from the exam!!
Edward Opekushin
Hello! I want to complain about the user for insults and find out if measures will be taken against him and what?
everything is different on different sites, somewhere they block, somewhere everyone just doesn’t give a damn about being rude, what site are you interested in?
Nikita Palukhin
Is it possible to officially obtain data from the tax office about (for example) farmers or agricultural holdings?
you can order a tax extract from the Unified State Register of Legal Entities. there will be no data on financial condition etc. but there will be registration data, addresses
JSC no longer exists. !! Separately, there is nothing about OJSC, OJSC pays taxes like any other organization in accordance with its taxation system. About taxes of organizations (LLC, CJSC, OJSC, NPO, etc.):
Vitaly Narkisov
What is article ch1 st18. part 1, article 18 of the Khmao-Yugra law
This is a restriction on the presence of minors under the age of 16 at night in public places without being accompanied by parents or legal representatives (guardians, trustees). Night time means: In the period from October 1 to March 31 - from 22.00 to 06.00. In the period from April 1 to September 30 - from 23.00 to 06.00 hours. "Curfew" is regulated by the Law of Khanty-Mansi Autonomous Okrug-Yugra No. 109 on curfew, sanction part 2 of Art. 18 of the law provides for a warning or an administrative fine in the amount of five hundred to one thousand rubles.
Leonid Gortalov
Who has a sample statement of claim for the return of the amount of overpaid income tax
"... An example of a credit transaction related to entrepreneurial activity on a bank deposit account is the crediting by a bank of an overpaid amount of tax, for example, the unified social tax, insurance ...
Denis Litvak
Is it possible to deceive a tax inspector during an on-site audit?
You can: deceive, inflate, cheat, fool, mislead, etc. Although Article 21 of the Tax Code of the Russian Federation does not provide the taxpayer with such rights. Good luck
Ekaterina Fedorova
The question of exclusion of legal entities from the register .... Please tell me, is it possible to exclude a legal entity from the Unified State Register of Legal Entities on the basis of non-submission of relevant financial documents for more than 12 months, not only on the basis that the tax authorities checked and found an inactive legal entity, but and at the request of a person from the outside, reporting that this or that legal entity is inactive and is subject to deletion from the register? Thank you in advance!
Dear OlgaAccording to Article 21.1. Federal Law Exclusion of a legal entity that has terminated its activities from the unified state register of legal entities by decision of the registration authority1. A legal entity that, during the last twelve months preceding the moment when the registering body took the relevant decision, did not submit reporting documents provided for by the legislation of the Russian Federation on taxes and fees, and did not carry out operations on at least one bank account, is recognized as having actually ceased its activities (hereinafter - inactive legal entity). Such a legal entity may be excluded from the Unified State Register of Legal Entities in the manner prescribed by this Federal Law.2. If all the signs of an inactive legal entity specified in paragraph 1 of this article are simultaneously present, the registering authority makes a decision on the forthcoming exclusion of the legal entity from the unified state register of legal entities (hereinafter referred to as the decision on the forthcoming exclusion). Thus, the statement of the interested person is not the legal fact, on on the basis of which a decision on the forthcoming exclusion is made. The only thing you can do is make sure that the tax authority has information about the circumstances specified in paragraph one of the above article and appeal against the actions of the tax authority in the manner prescribed by the Tax Code of the Russian Federation, since in accordance with Article 137 of the Tax Code of the Russian Federation, each person has the right to appeal against the acts of the tax authorities non-normative nature, actions or inaction of their officials, if, in the opinion of this person, such acts, actions or inaction violate his rights. But I repeat once again - your application for a decision on the upcoming liquidation is not a binding document for the tax and the basis for making a decision.
Antonina Baranova
Colleagues, Gen. the director of the LLC, who is also the sole founder, has died. There are no direct heirs. How to fire workers?
There are no problems in such a situation. Firstly, the society itself is a subject of civil legal relations, and even with the death of its Participant / General Director, it does not cease to remain. Further, there are several letters from the Federal Tax Service from which it clearly follows that in the event of the death of a member / genes, the company is not liquidated, and accordingly remains a taxpayer, so the officials of the society remain them, and questions remain for them too. In general, what and how you do.a) SIMPLY AND QUICKLY - the company is looking for heirs of the 2nd, 3rd, 59th line, and they turn to the notary, with a request to appoint a manager, in accordance with 1026 and 1173 of the Civil Code of the Russian Federation .b) longer but more efficient, the Company independently turns to the notary , there are many ambiguities in this matter, in particular, whether the company has the right to do this or not, but I think that even if there is a refusal, it can be safely appealed. Hold a conference of employees (general meeting of employees) at which elect Official representatives, just in case create a CCC, this will give you the opportunity to pay the RFP, then the general meeting will authorize such employees to represent the interests of the company, ALL EMPLOYEES ARE STAKEHOLDERS !!! !I have already written to my notary asking for advice on how and what to do in such a situation, I think there will be an answer by the evening. But in general, there is a technical option for transferring a 100% share to the company, the company can sell this share at auction or distribute it among employees, in I doubt the speed of this scheme, but it has a place to be.
Leonid Sankov
I decided to get a divorce, how much is the state duty for divorce? Thank you
The state duty is 200 rubles, it is paid by the one who submits the application, and on the other hand, the state duty is collected by court decision. court district No. ______ In K *** district Plaintiff ______________________________ (full name, address) Respondent ___________________________ (full name, address) STATEMENT FOR DIVORCE OF MARRIAGE. I, ___________________________, entered into (a) marriage with the defendant (com) _______________________________________________ and lived (a) with her (him) until ____________________ (day, month, year) There is (are) a child (children) from this marriage _____________________________________ _____________________________________________________________________________ (name, day, month, year of birth of the child (children)) Living together with the defendant (com) did not work out _________________________________ (indicate reasons) Marriage between us was terminated from ____ ________________________________ (day, month, year) The general economy is not conducted. Further life together and the preservation of the family is impossible. There is no dispute about the division of property that is our joint property. An agreement on the maintenance of the child (children) has been reached between us. (Full name, address) Registered ________________________ at ___________________________________ (date) (name) act record __________________________________________________________________ Appendix: - a copy of the marriage certificate, - a copy of the birth certificate of the child (children), - a state duty receipt, - a copy of the statement of claim. date signature.
Georgy Yudasov
tax law! *(see inside). LLC has market status. Made repairs and reconstruction of the second floor. At the moment, everything has been rebuilt into trading pavilions in which each has a separate entrance and an electric meter. Before the reconstruction, the LLC, having this status, rented out trading places in the form of counters and taxation was in the form of UTII. Now, after the repair, the LLC will lease out trade pavilions. What taxation will the LLC be subject to? What documents are needed after repair to the tax office?
I will quote you the norms of the Tax Code of the Russian Federation and you will understand what to do next http://www.consultant.ru/popular/nalog2/3_12.html#p11129 "Article 346.26. General provisions income for certain types of activities is established by this Code, put into effect by regulatory legal acts of representative bodies of municipal districts, urban districts, laws of the federal cities of Moscow and St. Petersburg and is applied along with the general taxation system (hereinafter in this chapter - the general taxation regime) and other taxation regimes provided for by the legislation of the Russian Federation on taxes and fees." Without knowing the relevant regulatory legal acts of your region about the types of activities that fall under the special tax regime, it is impossible to answer your question. Based on this, it is advisable to use this right here http://www.consultant.ru/popular/nalog1/2_4.html#p459 Article 21. The rights of taxpayers (payers of fees) 1. Taxpayers have the right to: 1) receive at the place of their registration from the tax authorities free information (including in writing) on 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, as well as receive forms of tax declarations (calculations) and explanations on the procedure for filling them out; Therefore, in writing, contact the tax authority of your region and ask for a written answer to this question. Good luck in business
Igor Ageychev
What documents need to be submitted for divorce to the justice of the peace, if there are no common children and jointly acquired property .. But one of the spouses does not agree and does not want to appear in court. How to write an application. In what form. What is the current fee amount?
To the justice of the peace of the court district No. _____, _____________________________________ Plaintiff: _________________________________ (full name) address: _________________________________ telephone: ___________, fax: ____________ e-mail address: _______________ Plaintiff’s representative: ___________________ (full name) address: ________________________________ , telephone: ___________, fax: ___________, e-mail mail: _____________________________ Respondent: ______________________________ (full name) address: _________________________________ telephone: ___________, fax: ____________ e-mail address: _______________ married (full name of the plaintiff) with ________________________________ and lived with him until "__"_________ ___, (full name of the defendant), which is confirmed by ______________________________________________. From this marriage there is (are) a child (children) ________________________________ __________________________________________________________________________, (name, date, month, year of birth of children and with whom, where they lived) which is confirmed by ______________________________________________. The marriage relationship between the plaintiff and the defendant was terminated from "___" _________ ___. The general household has not been conducted since the indicated time. Further life together became impossible. There is no dispute about the division of property that is the joint property of the spouses. In accordance with paragraph 1 of Art. 24 of the Family Code of the Russian Federation, when dissolving a marriage in a judicial proceeding, spouses can submit for consideration by the court an agreement on which of them minor children will live with, on the procedure for paying funds for the maintenance of children and (or) a disabled needy spouse, on the amount of these funds, or on the division of the common property of the spouses. There is no dispute about children. An agreement on who the minor(s) child(s) will live with and on the procedure for paying funds for the maintenance of the child(ren) is attached. The defendant has an independent income and the plaintiff does not need to maintain it. According to paragraph 1 of Art. 23 of the Family Code of the Russian Federation, if there is mutual consent to the dissolution of the marriage of spouses with common minor children, as well as the spouses specified in paragraph 2 of Article 21 of the Family Code of the Russian Federation, the court dissolves the marriage without clarifying the motives for divorce. Based on the foregoing and in accordance with Art. Art. 21, 23 of the Family Code of the Russian Federation, Art. Art. 23, 131, 132 of the Code of Civil Procedure of the Russian Federation I REQUEST: 1. Marriage between ____________________________ and _____________________________, (full name of the plaintiff) (full name of the defendant) registered "___" ________ ___ in ________________________________, ( name of the civil registry office) act record number __________________________, terminate.
if you had opened the Criminal Code, you would have found it in the table of contents in 10 seconds (although it depends on the reading technique...) Article 19. General conditions of criminal liability Only a sane natural person who has reached the age established by this Code is subject to criminal liability. Article 20. Age of Criminal Liability 1. A person who has reached the age of sixteen by the time the crime is committed shall be subject to criminal liability. 2. Persons who have reached the age of fourteen at the time of committing a crime shall be subject to criminal liability for murder (Article 105), intentional infliction of grievous bodily harm (Article 111), intentional infliction of moderate bodily harm (Article 112), kidnapping (Article 126), rape (Article 131), violent acts of a sexual nature (Article 132), theft (Article 158), robbery (Article 161), robbery (Article 162), extortion (Article 163), illegal possession of a car or other vehicle without the purpose of theft ( article 166), intentional destruction or damage to property under aggravating circumstances (part two of article 167), terrorist act (article 205), hostage-taking (article 206), knowingly false report of an act of terrorism (article 207), hooliganism under aggravating circumstances (part second article 213), vandalism (article 214), theft or extortion of weapons, ammunition, explosives and explosive devices ( Article 226), theft or extortion of narcotic drugs or psychotropic substances (Article 229), rendering vehicles or means of communication unusable (Article 267). (as amended by Federal Laws No. 73-FZ of 21.07.2004, No. 153-FZ of 27.07.2006) (see the text in the previous version) in mental development not associated with a mental disorder, at the time of committing a socially dangerous act, he could not fully realize the actual nature and social danger of his actions (inaction) or manage them, he is not subject to criminal liability. Article 21. Insanity 1. A person who, at the time of committing a socially dangerous act, was in a state of insanity, that is, could not realize the actual nature and social danger of his actions (inaction) or manage them due to chronic mental disorder, temporary mental disorder, is not subject to criminal liability. , dementia or other mental illness. 2. A person who has committed a socially dangerous act in a state of insanity, as provided for by criminal law, may be imposed by a court of compulsory medical measures provided for by this Code.
please tell me how to legally competently terminate the activities of a peasant farm
Article 21. Grounds for terminating a farm 1. A farm is terminated: 1) in the event of a unanimous decision of the members of the farm to terminate the farm; 2) in the event that none of the members of the farm or their heirs are left who wish to continue the activities of the farm; 3) in case of insolvency (bankruptcy) of the farm; 4) in case of creation of a production cooperative or economic partnership on the basis of the property of a farm; 5) on the basis of a court decision. 2. Disputes that have arisen in connection with the termination of the farm are resolved in court. Article 22
Pavel Nevtonov
about the tax .. I heard that when buying an apartment (even on a mortgage for many years), after filling out a tax declaration, the state returns a certain percentage of the tax paid. Is it true?
Truth. When buying, citizens have the right to reduce their tax base by 2 million rubles. Thus, with a tax of 13%, you can save 260 thousand rubles. It must be borne in mind that this right is given once in a lifetime and, of course, one must have a white income, otherwise there will be nothing to count on. The period during which these amounts will be returned depends on the salary, the lower the salary, the more time it will take, there are no time limits, at least 10 years. You can also receive a tax deduction in the amount used to pay off interest on targeted loans (credits) received from credit and other organizations of the Russian Federation and actually spent on new construction or the acquisition of a residential building, apartment, room or share in the territory of the Russian Federation ( shares) in them.
Family Code of the Russian Federation, article 120. Termination of alimony obligations 2. The payment of alimony, levied in court, is terminated: when the child reaches the age of majority or in the event that minor children acquire full legal capacity before they reach the age of majority Article 80. Duties of parents regarding the maintenance of minor children 1. Parents are obliged to support their minor children. The procedure and form of providing maintenance to minor children are determined by the parents independently. Parents have the right to conclude an agreement on the maintenance of their minor children (agreement on the payment of alimony) in accordance with Chapter 16 of this Code.2. In the event that parents do not provide maintenance for their minor children, funds for the maintenance of minor children (alimony) are collected from the parents in a judicial proceeding.3. In the absence of an agreement between the parents on the payment of alimony, in the event of failure to provide maintenance to minor children and in case of failure to file a claim in court, the guardianship and guardianship authority has the right to bring a claim for the recovery of alimony for minor children against their parents (one of them). The age of majority in the Russian Federation comes upon reaching 18 years ( ) .According to the second. Under the age of 18 is obliged if there is a court decision or an agreement on the payment of alimony. Further, the issue will be resolved in accordance with Article 85 of the RF IC. The right to alimony for disabled adult children: 1. Parents are obliged to support their disabled adult children who need help. This is for alimony. As for the notorious 23 years and training. The provisions apply here. Social tax deductions: 1. When determining the size of the tax base in accordance with paragraph 2 of Article 210 of this Code, the taxpayer has the right to receive the following social tax deductions: 2) in the amount paid by the taxpayer in the tax period for his education in educational institutions - in the amount of actually incurred expenses for education, but not more than 50,000 rubles, as well as in the amount paid by the taxpayer-parent for the education of their children under the age of 24, the taxpayer-guardian (taxpayer-trustee) for the education of their wards under the age of 18 in full-time education in educational institutions , - in the amount of actually incurred expenses for this education, but not more than 50,000 rubles for each child in the total amount for both parents (guardian or trustee). The right to receive the specified social tax deduction applies to taxpayers who performed the duties of a guardian or trustee over citizens , their former wards, after the termination of guardianship or guardianship in cases of payment by taxpayers for the education of these citizens under the age of 24 on a full-time basis in educational institutions. The specified social tax deduction is provided if the educational institution has an appropriate license or other document confirming the status of the educational institution, as well as the submission by the taxpayer of documents confirming his actual expenses for education. The social tax deduction is provided for the period of study of these persons at the educational institution, including academic vacation, issued in the prescribed manner in the process of education. The social tax deduction is not applied if the payment for education expenses is made at the expense of maternity (family) capital allocated to ensure the implementation of additional measures of state support for families with children.
Family Code of the Russian Federation E) Criminal Code of the Russian Federation A5. The totality of civil law norms governing obligations is: A) Civil law B) Contract law C) Law of obligations A6. The parties to the contract are called parties to the contract, they are: A) the debtor and the creditor B) the seller and the buyer C) the insurer and the insured A7. The set of legal norms that fix and regulate relations in connection with the ownership of material goods by the state, legal entities and individuals is called: A) property rights B) civil law C) family law whose property passed to him by inheritance. His grandmother became his patron. Igor was friends with the family of his classmate. One day he gave his friend's father a very valuable collected works of the classic for his birthday. He did not want to accept a valuable gift, but Igor insisted on his own, saying that the books now belong to him and he has the right to dispose of them at his own discretion. However, soon Igor's grandmother demanded that the books be returned. Consider whether books should be returned by law. Give reasons for your answer.
1) No question. 2) see Art. 150 GK. 3) e. 4) see Art. 3 GK. Civil legislation consists of this Code and other federal laws adopted in accordance with it (hereinafter referred to as laws) that regulate the relations specified in paragraphs 1 and 2 of Article 2 of this Code. but these are sources of legislation, not law. 5) Compulsory. Obligations can be not only from contracts, but also on other grounds, for example, causing harm. 6) An agreement is an agreement between two or more persons on the establishment, modification or termination of civil RIGHTS and OBLIGATIONS. hence creditor and debtor. 7) a. Legal capacity of a citizen 1. The ability of a citizen to acquire and exercise civil rights by his actions, create for himself civil duties and fulfill them (civil capacity) arises in full with the onset of adulthood, that is, upon reaching the age of eighteen. Art. 26 GK. 4) make petty household transactions and other transactions provided for by paragraph 2 of Article 28 of this Code. Art. 33 Guardianship. 2. Trustees give their consent to the conclusion of those transactions that citizens under guardianship are not entitled to make on their own. What is "small household transactions" the law does not disclose. Accordingly, here are the definitions from the scientific literature for you: O. N. Sadikov indicates that these are transactions concluded for a small amount for cash, executed at their conclusion and aimed at satisfying personal needs (purchase of products, stationery, etc. .) . The standard of living of the minor's family should be taken into account. Maksimovich LB Thus, it is impossible to give an unambiguous answer, since we do not know the cost of the collected works. The conditions in the problem "very valuable collection of works" and "valuable gift" cannot dispel doubts, since it is not clear whether the concept of value has to do with the cost of books or is talking about artistic value. in addition, the price and cost of the category are not equivalent.
Antonina Zhukova
How complicated is the procedure for closing an LLC, if there was no activity, reports were submitted 0 ?. one person in the company (chief accountant and general director one person)
Federal Law "On State Registration of Legal Entities and Individual Entrepreneurs" No. 129-FZ dated 08.08.01 Article 21.1.1. A legal entity that, during the last twelve months preceding the moment when the registering body took the relevant decision, did not submit reporting documents provided for by the legislation of the Russian Federation on taxes and fees, and did not carry out operations on at least one bank account, is recognized as having actually ceased its activities (hereinafter - inactive legal entity). Such a legal entity may be excluded from the Unified State Register of Legal Entities in the manner prescribed by this Federal Law.2. If all the signs of an inactive legal entity specified in paragraph 1 of this article are simultaneously present, the registering authority shall decide on the forthcoming exclusion of the legal entity from the unified state register of legal entities (hereinafter referred to as the decision on the forthcoming exclusion) .3. The decision on the upcoming exclusion must be published in the press, which publishes data on the state registration of a legal entity, within three days from the date of such a decision. Simultaneously with the decision on the forthcoming exclusion, information on the procedure and terms for sending applications by an inactive legal entity, creditors or other persons whose rights and legitimate interests are affected in connection with the exclusion of an inactive legal entity from the unified state register of legal entities (hereinafter - applications) must be published. indicating the address to which applications may be sent.4. Applications can be sent no later than three months from the date of publication of the decision on the forthcoming exclusion. In the case of sending applications, a decision to exclude an inactive legal entity from the unified state register of legal entities is not taken and such a legal entity may be liquidated in the manner prescribed by civil law. Close the current account. Do not submit reports during the year. The registering authority itself will exclude your LLC from the Unified State Register of Legal Entities. Good luck.
Alena Gerasimova
Can anyone explain the tax refund system for purchases when returning from abroad?
In order to take advantage of this system and reduce your expenses abroad, you need to remember the following: The purchase must be purchased in a store with the Global Refund Tax Free Shopping sign Ask for a tax-free check for you...
1. Taxpayers have the right:
1) receive free information (including in writing) from the tax authorities at the place of its registration on 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, rights and obligations of taxpayers, the powers of tax authorities and their officials, as well as receive forms of tax declarations (calculations) and explanations on the procedure for filling them out;
2) receive from the Ministry of Finance of the Russian Federation written explanations on the application of the legislation of the Russian Federation on taxes and fees, from the financial authorities of the constituent entities of the Russian Federation and municipalities - on the application, respectively, of the legislation of the constituent entities of the Russian Federation on taxes and fees and regulatory legal acts of municipalities on local taxes and fees;
3) use tax benefits if there are grounds and in the manner prescribed by the legislation on taxes and fees;
4) receive a deferment, installment plan or investment tax credit in the manner and on the terms established by this Code;
5) timely offsetting or refund of amounts of overpaid or overcharged taxes, penalties, fines;
5.1) to carry out a joint reconciliation with the tax authorities of calculations on taxes, fees, penalties and fines, as well as to obtain an act of joint reconciliation of calculations on taxes, fees, penalties and fines;
6) represent their interests in relations regulated by the legislation on taxes and fees, personally or through their representative;
7) provide tax authorities and their officials with explanations on the calculation and payment of taxes, as well as on the acts of tax audits carried out;
8) be present during the on-site tax audit;
9) receive copies of the tax audit report and decisions of tax authorities, as well as tax notices and tax requests;
10) require officials of tax authorities and other authorized bodies to comply with the legislation on taxes and fees when they take actions in relation to taxpayers;
11) not comply with illegal acts and requirements of tax authorities, other authorized bodies and their officials that do not comply with this Code or other federal laws;
12) appeal in the prescribed manner against acts of tax authorities, other authorized bodies and actions (inaction) of their officials;
13) observance and preservation of tax secrecy;
14) full compensation for losses caused by illegal acts of tax authorities or illegal actions (inaction) of their officials;
15) to participate in the process of consideration of materials of a tax audit or other acts of tax authorities in the cases provided for by this Code.
1.1. Individual taxpayers are also entitled to submit documents (information) to the tax authorities and receive from the tax authorities documents used by the tax authorities in exercising their powers in relations regulated by the legislation on taxes and fees through multifunctional centers for the provision of state and municipal services, in which in accordance with decisions of the highest executive bodies of state power of the constituent entities of the Russian Federation, such an opportunity is organized in cases where this Code provides for the submission to tax authorities and receipt from tax authorities of such documents (information) through multifunctional centers for the provision of state and municipal services.
When a taxpayer - an individual submits documents (information) to the tax authority through a multifunctional center for the provision of state and municipal services, the date of their submission is considered the date of their receipt by the multifunctional center for the provision of state and municipal services. At the same time, a multifunctional center for the provision of state and municipal services issues a receipt or other document confirming the acceptance of documents (information) to a taxpayer - an individual.
2. Taxpayers also have other rights established by this Code and other legislative acts on taxes and fees.
3. Payers of fees, payers of insurance premiums have the same rights as taxpayers.
4. Any of the participants in an investment partnership agreement has the right to appeal in the prescribed manner against acts of tax authorities and actions (inaction) of their officials.
