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 payment to the relevant tax and fees", and in cases provided for by the legislation of the Russian Federation, over the correctness of the calculation, completeness and timeliness of payment to the relevant budget system Russian Federation of other obligatory payments established by the legislation of the Russian Federation, as well as control and supervision over production and turnover ethyl alcohol, alcohol-containing, alcoholic and tobacco products and for compliance currency legislation Russian Federation within the competence of the tax authorities.
FTS of Russia is an authorized federal executive body that carries out state registration of legal entities, peasant (farm) enterprises and individuals as individual entrepreneurs.
Today, the main document regulating the rights and obligations of tax authorities is tax code RF.
In parallel, the Law of the Russian Federation dated March 21, 1991 No. 943-1 “On the tax authorities of the Russian Federation” is in force.
The Federal Tax Service of Russia carries out its activities directly and through its territorial bodies.
Structure of the Federal tax service1. Central office.
2. Interregional inspections for federal districts(Central, Volga, Southern, Siberian, Far Eastern, Northwestern and Uratsky).
3. Interregional Inspectorate for Centralized Data Processing (MI FTS of Russia for Data Center).
4. Interregional inspections for the largest taxpayers (MI FTS of Russia for CT), which include:
5. 82 departments for the constituent entities of the Russian Federation (UFNS of Russia).
6. Territorial inspections (IFTS of Russia).
7. Inter-district inspections (Inter-district inspections of the Federal Tax Service of Russia), other structural divisions.
Example. The structure of the tax authorities of the Chuvash Republic
Thus, the tax authorities in the Russian Federation are the Federal Tax Service and its divisions. The Federal Tax Service is a federal executive body that reports to the Ministry of Finance.
The service is an authorized federal executive body that carries out state registration of legal entities, individuals as and peasant (farm) enterprises.
In cases of liquidation of legal entities, the Federal Tax Service of Russia acts as an authorized federal executive body that ensures the representation in bankruptcy cases and in bankruptcy proceedings of claims for the payment of mandatory payments and claims of the Russian Federation for monetary obligations.
The Federal Tax Service carries out its activities in cooperation with other federal authorities executive authorities, executive authorities of the constituent entities of the Federation, local governments and state, public associations and other organizations.
Picture. Unified centralized system of tax authorities
The Federal Tax Service and its territorial bodies constitute a single centralized system of tax authorities.
The Federal Tax Service is headed by a head appointed to and dismissed by the Government of the Russian Federation on the proposal of the Minister of Finance of the Russian Federation. The head of the Federal Tax Service is personally responsible for the fulfillment of the tasks assigned to the Service.
The head of the Federal Tax Service has deputies 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:The Federal Tax Service has the right to organize the conduct of the necessary tests, examinations, analysis and assessments, as well as scientific research on the implementation of control and supervision, request and receive information necessary for decision-making, give legal and individuals clarifications on issues related to the established field of activity.
The Federal Tax Service is not entitled to carry out 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 management state property and provision of paid services.
The tax authorities have the right:Thus, the rights of the tax authorities are quite broad. With regard to the duties of officials of tax authorities, they are obliged to:
The transition to market relations in the economy, changes in the field of pricing and planning, the emergence of such business entities as, the transformation of taxes into the main source of state revenue, etc., necessitated the emergence of new bodies implementing, 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, carrying out its main task, performs the following functions:Determination of the details of the IFTS, body state registration Legal entities and / or individual entrepreneurs serving this address.
The service allows the taxpayer to find out the number of his tax office at his address.
service.nalog.ru/addrno.do
The Federal Address Information System (FIAS) contains reliable uniform and structured address information on the territory of the Russian Federation, available for use by public authorities, local governments, individuals and legal entities.
The system was developed in accordance with the Decree of the Government of the Russian Federation of June 10, 2011 No. 1011-r. Information from FIAS is presented on the basis of the administrative-territorial division of the subjects of the Russian Federation and on the basis of the municipal division.
The address information contained in FIAS is open and provided free of charge.
fias.nalog.ru
Registration of an individual with a tax authority on the territory of the Russian Federation.
The service allows:
- fill out an application of an individual for registration with a tax authority on the territory of the Russian Federation;
- register and send the completed application to the tax authority;
- receive information about the status of processing the application in the tax authority on the website and at the address Email(if you indicate it in the application in the section "Contact details of the applicant");
- print the completed application.
service.nalog.ru/zpufl/
The Internet service "Personal Account of the Taxpayer for Individuals" allows the taxpayer to:
- receive up-to-date information on tax debts to the budget, on the amounts of accrued and paid tax payments, on the presence of overpayments, on objects of movable and real estate;
- control the state of settlements with the budget;
- receive and print tax notices and tax receipts;
- receive tax notices;
- pay tax debts and tax payments;
- apply to the tax authorities without a personal visit to the tax office.
service.nalog.ru/lk/
The “Know your debt” service provides users with the opportunity to search for information about debts by property, transport, land taxes, personal income tax (only for individuals, citizens of the Russian Federation) and print payment document(notice) in the form No. PD (tax). We also draw your attention to the fact that the information obtained using this service does not constitute a tax secret.
service.nalog.ru/debt/
Information about legal entities and individual entrepreneurs in respect of which documents for state registration are submitted, including for state registration of changes made to the constituent documents of a legal entity, and changes to information about a legal entity contained in the Unified State Register of Legal Entities.
service.nalog.ru:8080/uwsfind.do
Messages of legal entities published in the journal "Bulletin of State Registration" on the adoption of decisions on liquidation, on reorganization, on reducing the authorized capital, on the acquisition by a limited liability company of 20% of the authorized capital of another company, as well as other messages of legal entities that they are obliged to publish in accordance with the legislation of the Russian Federation.
search.vestnik-gosreg.ru/vgr/
search.vestnik-gosreg.ru/fz83/
The Federal Tax Service provides an opportunity legal entities and individuals registered or registered as an individual entrepreneur, send documents for state registration to in electronic format through the Internet.
Review of useful services of the site Nalog.ru (www.nalog.ru).
What needs to be entered? TIN, Last name, First name, Region.
What information will I receive?"Taxpayer's Personal Account" provides users with the opportunity to search for information about debts for property, transport, land taxes, personal income tax and print a fine receipt to Sberbank. Information obtained using this service does not constitute a tax secret. Find out debt and taxes by TIN
What needs to be entered? It is enough to enter ONE of the fields: Name (simply Yandex, Gazprom, etc.) and/or OGRN\GRN\TIN and/or Address and/or Region and/or Date of registration.
What information will I receive?
Also recently, on the same tax website, information from the EGRIP (OGRNIP, OKVED, etc.) appeared on all individual entrepreneurs.
Search by: OGRNIP / TIN or full name and region of residence (patronymic name is not required)
The site has a complete database of organizations and individual entrepreneurs of the Russian Federation. .
What needs to be entered?
What information will I receive? Tax office name, address, phone number, OKPO code.
What needs to be entered?
What will I get? Payment to a bank or a receipt for a savings bank.
An individual entrepreneur can pay everything through Sberbank with receipts - any taxes and insurance payments (PFR, FSS, medical insurance). Save your receipt!!!
What needs to be entered? IFTS code. These are the first 4 digits of your TIN.
What information will I receive? Your TIN number (find out the TIN of an individual).
In the process of entering information, a drop-down list will appear containing information about the first 10 addresses corresponding to the entered parameters.
Information input:
If you did not find the required address in the drop-down list, enter the name of the address element more than high level e.g. city, region.
What needs to be entered?
What will I get?
In the event that the employee who receives the selected service is busy, it is allowed to start the appointment later than the selected time, while the taxpayer is guaranteed an appointment within half an hour.
If the taxpayer is more than 10 minutes late, the taxpayer loses the right to priority service and is served on a first-come, first-served basis.
Priority service by appointment is subject to:
compliance of the data of the presented identity document with the data specified when registering online.
applying for the service selected when booking online.
To receive the selected service in the IFTS hall, you need to receive a coupon before the appointed time electronic queue. To do this, enter the "PIN-code" specified in the current ticket in the electronic queue terminal and receive a printed ticket of the electronic queue.
The site tax.ru has Personal Area for individual entrepreneurs, where you can find out about the payment of taxes by individual entrepreneurs of debt, fines and penalties.
There are also for tax accounting on the USN and UTII. For employees: generate payments, 4-FSS, Unified settlement, submit any reports via the Internet, etc. For newly created individual entrepreneurs now (free of charge).
There is an office for legal entities (LLC) on the tax website, where you can find out about tax payments, fines and checks.