One of the priority tasks facing Russian state and above all before the executive branch, is to ensure the rule of law in the field of tax relations, based on the norms tax legislation RF. They arise between and acting on behalf of the state tax authorities.
Tax authorities Russian Federation — a unified centralized system of bodies for monitoring compliance with the tax legislation of the Russian Federation, the completeness and timeliness of making payments to the relevant tax authorities.
The tax authorities in the Russian Federation are Federal tax office and its subdivisions (Fig. 4). The Federal Tax Service is a federal executive body that reports to the Ministry of Finance.
The Federal Tax Service was established on the basis of Decree of the Government of the Russian Federation of September 30, 2004 No. 506 “On Approval of the Regulations on the Federal Tax Service” and is the legal successor of the Ministry of the Russian Federation for Taxes and Duties.
The service is authorized federal body executive power, carrying out state registration legal entities, individuals as and peasant (farm) enterprises, as well as the authorized federal executive body that ensures the representation in bankruptcy cases and in bankruptcy proceedings of claims for the payment of mandatory payments and claims of the Russian Federation for monetary obligations. The Federal Tax Service carries out its activities in cooperation with other federal executive authorities, executive authorities of the constituent entities of the Federation, local governments and state, public associations and other organizations.
Rice. 4. Unified centralized system of tax authoritiesThe Federal Tax Service and its territorial bodies constitute a single centralized system of tax authorities.
The Federal Tax Service is headed by a head appointed to and dismissed by the Government of the Russian Federation on the proposal of the Minister of Finance of the Russian Federation. The head of the Federal Tax Service is personally responsible for the fulfillment of the tasks assigned to the Service (Fig. 5).
The head of the Federal Tax Service has deputies who are appointed and dismissed by the Minister of Finance of the Russian Federation on the proposal of the head of the Service.
The Federal Tax Service has the right to organize the conduct of the necessary tests, examinations, analysis and assessments, as well as scientific research on the implementation of control and supervision, request and receive information necessary for decision-making, give legal entities and individuals explanations on issues related to the established area activities.
The Federal Tax Service is not entitled to carry out regulatory legal regulation in the established area of activity, except in cases established by federal laws, decrees of the President of the Russian Federation and resolutions of the Government, as well as the management of state property and the provision of paid services.
The transition to market relations in the economy, changes in the field of pricing and planning, the emergence of such economic entities as, the transformation of taxes into the main source government revenue etc., necessitated the emergence of new bodies that implement it, and new forms of its implementation.
By Decree of the President of the Russian Federation No. 1635 of December 23, 1998, the State Tax Service of the Russian Federation was transformed into the Ministry of the Russian Federation for Taxes and Duties. Also, by Presidential Decree No. 314 of March 9, 2004, the Ministry of the Russian Federation for Taxes and Duties was renamed the Federal Tax Service.
The main task This service is to monitor compliance with the legislation on taxes and fees, the correctness of their calculation, the completeness and timeliness of their contributions to the relevant budgets and off-budget funds state taxes and other payments established by the legislation of the Russian Federation, subjects of the Russian Federation and local governments within their competence.
The Federal Tax Service (Federal Tax Service of Russia ) is a federal executive body exercising the functions of control and supervision over compliance with the legislation of the Russian Federation on taxes and fees, over the correct calculation, completeness and timeliness of paying taxes and fees to the relevant budget, and in addition, in cases provided for by the legislation of the Russian Federation - for the correctness of the calculation, completeness and timeliness of making other obligatory payments to the appropriate budget, as well as for the production and circulation of tobacco products and for compliance with the currency legislation of the Russian Federation within the competence of the tax authorities.
The Federal Tax Service is the authorized federal the executive body that carries out state registration of legal entities, individuals as individual entrepreneurs and peasant (farm) enterprises, as well as the authorized federal executive body that ensures the presentation in bankruptcy cases and in bankruptcy procedures of claims for the payment of mandatory payments and claims of the Russian Federation on monetary obligations.
The FTS operates directly and through its territorial bodies in cooperation with other federal executive authorities, executive authorities of the constituent entities of the Russian Federation, local governments and state non-budgetary funds, public associations and other organizations.
The service is authorized federal an executive body that carries out state registration of legal entities, individuals as individual entrepreneurs and peasant (farm) enterprises, as well as an authorized federal executive body that ensures the presentation in bankruptcy cases and bankruptcy proceedings of claims for mandatory payments and claims of the Russian Federation on financial obligations. The Federal Tax Service carries out its activities in cooperation with other federal executive authorities, executive authorities of the constituent entities of the Federation, local governments and state non-budgetary funds, public associations and other organizations.
The Federal Tax Service and its territorial bodies constitute a single centralized system of tax authorities.
The Federal Tax Service is headed by the head appointed to and dismissed by the Government of the Russian Federation on the proposal of the Minister of Finance of the Russian Federation. The head of the Federal Tax Service is personally responsible for the fulfillment of the tasks assigned to the Service (Fig. 5).
The head of the Federal Tax Service has deputies who are appointed and dismissed by the Minister of Finance of the Russian Federation on the proposal of the head of the Service.
The main tasks of the Federal Tax Service:
Control over compliance with the legislation on taxes and fees, correctness of calculation, completeness and timeliness of payment of taxes, fees and other obligatory payments;
Development and implementation of tax policy to ensure timely receipt of taxes and fees to the budget;
Currency control within the competence of the tax authorities;
The main task This service is to exercise control over compliance with the legislation on taxes and fees, the correctness of their calculation, the completeness and timeliness of making state taxes and other payments to the relevant budgets and off-budget funds established by the legislation of the Russian Federation, constituent entities of the Russian Federation and local governments within their competence.
The Federal Tax Service, carrying out its main task, performs the following functions:
conducts directly and organizes the work of state tax inspections to monitor compliance with legislation on taxes and other payments to the budget;
performs in ministries and departments, at enterprises, in institutions and organizations based on any form of ownership, and with citizens, checks of monetary documents, accounting registers, plans, estimates, declarations and other documents related to the calculation and payment of taxes and other payments in budget;
organizes the work of state tax inspections for accounting, evaluation and sale of confiscated, ownerless property, treasures;
carries out the return of excessively collected and paid taxes and other obligatory payments to the budget through credit organizations;
analyzes reporting, statistical data and the results of on-site inspections, prepares on their basis proposals for the development of instructive guidelines and other documents on the application of legislative acts on taxes and other payments to the budget and other functions.
People's Salvation Front RF Federal Tax Service National Salvation Front Dictionary: S. Fadeev. Dictionary of abbreviations of the modern Russian language. S. Pb.: Politekhnika, 1997. 527 p. FNS functional nervous system Dictionary: S. Fadeev. Dictionary of abbreviations ... ...
The Federal Tax Service (FTS of Russia) is a federal executive body that exercises control and supervision over compliance with the legislation of the Russian Federation on taxes and fees, over the correct calculation, ... ... Wikipedia
FTS- Federal People's Force (party; Argentina) People's Salvation Front (Russia) People's Salvation Front (Russia) National Salvation Front functional nervous system ... Dictionary of abbreviations of the Russian language
Federal Tax Service of Russia- Federal Tax Service of the Federal Tax Service of Russia Federal Tax Service from March 9, 2004 earlier: Ministry of Taxation of Russia http://www.nalog.ru/ ... Dictionary of abbreviations and abbreviations
Interdistrict Inspectorate of the Federal Tax Service of Russia No. 45 for Moscow- Interdistrict Inspectorate of the Federal Tax Service of Russia No. 45 for Moscow is a specialized tax authority in which they are registered construction organizations Moscow. category of taxpayers: construction organizations Inspection website Code SOUN 7745 ... ... Accounting Encyclopedia
Interdistrict Inspectorate of the Federal Tax Service of Russia No. 47 for Moscow- Interdistrict Inspectorate of the Federal Tax Service of Russia No. 47 for the city of Moscow is a specialized tax authority that registers foreign legal and individuals Moscow. category of taxpayers: Foreign citizens and organizations Site ... ... Accounting Encyclopedia
Interdistrict Inspectorate of the Federal Tax Service of Russia No. 50 for Moscow- is a specialized tax authority that registers financially credit, insurance companies and professional market participants valuable papers Moscow. category of taxpayers: financial and credit, insurance organizations ... ... Accounting Encyclopedia
Inspectorate of the Federal Tax Service of Russia No. 29 for Moscow- serves part of the territory of the Western Administrative District of Moscow. served by MO: LJJJ Website of the inspection SOUN code 7729 Requisites: TIN 7729150007 / 772901001 Recipient: UFK for Moscow (IFTS No. 29 for Moscow); TIN 7729150007,… … Accounting Encyclopedia
Inspectorate of the Federal Tax Service of Russia No. 10 for Moscow- Inspectorate of the Federal Tax Service of Russia No. 10 for Moscow serves part of the territory of the Central Administrative District of Moscow. served by MO: Tverskoy (partially), Presnensky (partially) Inspection site SOUN code 7710 Details: TIN 7710047253 / 772601001 ... ... Accounting Encyclopedia
Inspectorate of the Federal Tax Service of Russia No. 13 for Moscow- serves part of the territory of the Northern Administrative District of Moscow. served by MO: Airport (partially), Voikovsky (partially), West Degunino (partially), Sokol (partially), Koptevo (partially), Dmitrovsky (partially) Inspection site Code ... ... Accounting Encyclopedia
The data appeared in the form of sets of electronic records, with which it is impossible for a non-specialist to work, says Alexander Ovesnov, head of the practice of tax disputes at MEF-Audit PKF. “Taxpayers expected to see information in the form of a convenient and accessible electronic service, for example, in the form of the long-known “Information on State Registration of Legal Entities and Individual Entrepreneurs” or other similar services presented on the website of the Federal Tax Service,” Ovesnov noted.
Vadim Zaripov, head of the analytical department at Pepeliaev Group, agrees with him. According to him, publishing in the format of a simple set of open data, and not in the form of a database with an easy search, makes it difficult to use this information.
old plans
The order to post data on companies, including those from which the tax secrecy stamp was removed in June 2016 (the average number of employees of the organization, the amount of taxes and fees paid, and the amount of income and expenses), was first approved by the Federal Tax Service in December 2016. As follows from the annex to the document, the tax service was supposed to post this information on its website on July 25 last year. Then the department twice postponed this deadline - by (the corresponding order is published on the website of the Federal Tax Service), and then by.
The primary purpose of disclosing such data about companies is “providing taxpayers with complete and reliable information for analyzing the financial and economic activities of counterparties,” the FTS explained. In August 2017, Art. 54.1 tax code, toughening responsibility for tax violations of counterparties, recalls Zaripov. But the companies will be able to feel the effect and draw full conclusions about the counterparty only after the second stage of publication, the expert believes. At the end of June 2018, more than 4.2 million legal entities are operating in Russia.
Not all will be revealed
Among the companies from which the regime of tax secrecy will be removed, there will be no strategic ones (defense enterprises and state-owned companies) until at least 2020, two interlocutors who are familiar with the preparation of the order told RBC earlier. The Federal Tax Service confirmed that data on companies included "in the list of strategic enterprises and organizations of the military-industrial complex, as well as classified as the largest taxpayers" are not yet being prepared for publication.
Since April 2018, the Federal Tax Service has classified organizations as the largest taxpayers at the federal level whose total amount of income received for reporting year exceeds 35 billion rubles. (before April, this figure was 20 billion rubles). In turn, the largest taxpayers at the regional level now include companies whose revenues range from 2 billion to 35 billion rubles. At the same time, the powers of the Federal Tax Service include the right to independently classify a taxpayer as the largest, regardless of compliance with the above criteria.
As for strategic enterprises, they are included in the relevant list approved by the President. In total, it includes about 70 companies. Among them, for example, Rosneftegaz, RusHydro, Russian Railways, Rosneft, Gazprom, Aeroflot, VTB Bank and other companies.
The publication of information about the income of state-owned companies, the number of employees working in the company and the amount of taxes paid against the backdrop of another wave of sanctions could become the basis for their expansion, said Alexander Selivanov, deputy director of the department of legislative activity of the Chamber of Commerce and Industry. “For companies subject to sanctions, the publication financial information will only help the party that imposed the sanctions to control their effectiveness,” says Roman Kenigsberg, Head of Risk Management at FBK Grant Thornton. According to KPMG partner Mikhail Orlov, sanctions are unlikely to be the main motive for such a policy. “It’s more of a reason,” he says.
The first recruitment of new employees in 2017 will begin in January.
In the first half of the year, 5 thousand vacancies will be opened, the Federal Tax Service explained to Gazeta.Ru. From July 1, vacancies will be opened for the remaining 6.85 thousand positions. The Federal Tax Service has already allocated an additional 2.8 billion rubles to pay for the additional wage fund in the federal budget for 2017.
It follows from budget documents that new employees were required to develop new automated systems. We are talking about the creation of an accounting object for an automated control system for the use of cash registers (ASK KKT), the creation of an accounting object for automated information system"Marking" (AIS "Marking") and the creation of an accounting object of the Federal State Information System of the Unified State Register of Civil Status Records (FSIS "EGR ZAGS"). But first of all, new tax officials are required to administer insurance premiums, which until January 1, 2017 were handled by the Pension Fund.
Such a terms of reference for the selection of personnel says that the Federal Tax Service in in large numbers well-trained IT specialists are required. Even in the case of the administration of insurance premiums, the terms of reference indicate that this will be carried out "as part of the work on the development of the AIS" Tax-3 ".
Back in November, the Federal Tax Service asked the government for more vacancies. It was then about 12,192 new rates, according to the materials to the federal budget.
AT Accounts Chamber Gazeta.Ru was informed that the data on the need for new staff positions “were provided by the Federal Tax Service upon request as part of the preparation of a conclusion for the project federal budget for 2017-2019". The Accounts Chamber did not conduct an analysis of the compliance of the Federal Tax Service's request for new employees with the new powers facing the service.
Since 2016, data on the staffing of government agencies and their territorial departments have been classified. Last year, these parameters were determined by government decree No. 1353. All paragraphs of this document are marked for official use only. Therefore, the impact of the growth of vacancies of the Federal Tax Service on the number of vacancies in the civil service can be judged by reporting.
At the same time, the number of all civil servants in Russia, according to the Ministry of Finance, is more than 768 thousand units. The Federal Tax Service owns 20.3% of this labor market.
The functions of administering insurance premiums have already been transferred - in 2010 from the Federal Tax Service to. That transfer led to an increase in the number of FIUs by 10,000 people, a government expert on administrative reform told Gazeta.Ru.
The Federal Tax Service Gazeta.Ru reported that at the end of 2016, the department had 149.9 thousand employees. The difference in estimates with the data of the Ministry of Finance was affected by the optimization that was carried out in 2015: then 17 thousand rates were reduced. In 2016, another 5,000 rates were reduced.
The recruiting company HeadHunter assessed the opening vacancies in the Federal Tax Service as significant. If all applications were placed with this recruiting company, the service would be in HeadHunter's top 10 employers.
According to a HeadHunter representative, in 2016, 11,678 CVs were created or updated in the database of people applying for a job in the IT field with higher education and database skills. “So theoretically, it’s probably realistic to recruit that many employees,” a company spokesman said.
But, most likely, new tax officials will not be found on the free market. They may be former employees of the FIU. The fund is reduced after the loss of the functions of administering insurance premiums. “This is not a linear condition,” a spokeswoman told Gazeta.Ru. According to her, “next year we will lay off 12,000 people. And in connection with the transfer of functions, and in connection with the planned reduction.
Marita Nagoga said that "the bulk of the cuts will take place from July 1, 2017." “We are working with the Federal Tax Service so that they take part of the people from us, and they want to take it. But it is not yet clear how much, ”the head of the Federal Tax Service confirmed his readiness to enroll PFR employees in the tax authorities in an interview with Gazeta.Ru.
