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

The Federal Tax Service Russian Federation has several online representations that help individuals and legal entities to fully receive reliable information in a timely manner online. You can access the tax website using a computer, tablet or mobile phone.

The modern tax authorities are developing an official website for various purposes; individuals and legal entities, as well as individual entrepreneurs, can use it. Preset vector for digital promotion in public sector performed ahead of time. Many have already appreciated all the services and functions with which you can work remotely without visiting the tax office.

Tax official website - Federal Tax Service of Russia

The official website of the tax FTS of Russia is available 24/7 on the Internet at: www.nalog.ru(TAX RU) is the only representative office of the IFTS, which is wholly owned and controlled by the state.

It is worth noting the high growth in the popularity of the resource, which is associated with the provision of services in demand for the population remotely. It's now much easier to keep track of basic information about paying taxes, insurance premiums, and getting first-hand information about other options available online.

Main projects:

1. Tax ru is a general, informational, main portal.
2. LKFL (old version) and LKFL2.nalog.ru ( new office) for FL.
3. LKUL.nalog.ru - for legal entities.
4. LKIP.nalog.ru - for individual entrepreneurs.

WWW NALOG RU (TAX RU): electronic services

it central project, by visiting which you can determine further actions. Immediately after entering the site, it is recommended to personalize the settings for the region of location, you can select it at the top left of the main navigation menu.

Here you can read news not only taken from funds mass media, but also from the original source about upcoming changes in taxation, the procedure for registering or liquidating legal entities, as well as many additional information for work.

The main list of services that can be used remotely:

• Registration of legal entities and individual entrepreneurs. Allows you to get to know complete list documents that are necessary for the registration and registration of an LLC or individual entrepreneur, as well as a guide to the main codes of foreign economic activity.
• . The service allows you to find out a personal identification tax number from your passport in 1-2 minutes without visiting the Federal Tax Service. All you need to enter is your full name, date of birth, as well as a series with a passport number and date of issue.
• Business risks: check yourself and your counterparty. Be confident in the solvency of the supplier or the reliability of the contractor.
• Pay taxes. The name speaks for itself, here you can pay all taxes for both an individual and a legal entity.
• The unified register of small and medium-sized businesses - provides access by TIN to the main entries in the register of individual entrepreneurs and LLCs.
• Online registration for admission to the inspection. A very convenient option, without leaving your home, will help you make an appointment with the right department and a specific specialist at a convenient date and time.
• Frequently Asked Questions. Most of the questions can be answered in this section.
• Labeling of goods in accordance with state standards.
• Definition of OKATO, OKTMO at the address (street, city or index).
• Formation of payment orders and online filling of documents for the payment of tax.
• Clarification of tax details for your TIN. As a result of the request, you will find out the correct name of the unit, where it is located, and also see the main contact information and OKPO code.

Additional functions provided by the Federal Tax Service:

• State registration of individual entrepreneurs and legal entities.
• Register of entrepreneurs and legal entities. Single base legal entities in the form of a register. To check, just enter the full name of the company or TIN.
• Statistical and analytical materials.
• Registration of cash registers and registration of online cash registers.
• The tax code and other legislative documents in the modern edition. All documents are constantly updated and revisions of materials are published in this section.
• tax calendar. Quickly coordinate deadlines according to actual dates tax reporting and other events.
• Contact information and definition of the displayed version of the site by city. At the first visit, the project offers to select the user's location automatically to provide information in accordance with the region of presence.

How to find the right tax office website

There are several sites that perform certain functions and are designed for different purposes of use. For example, there are NALOG RU, EGRUL.NALOG.RU, LKIP.NALOG.RU and LKUL.NALOG.RU. Let's take a closer look at each of them.

LKFL.NALOG.RU (old version)

Hotline

In order to timely resolve issues that have arisen and receive highly qualified support from an employee of the Federal Tax Service, a multi-channel telephone for free calls within the Russian Federation has been created - 8800-222-22-22.

Please note that after connecting, on the back of the call there will be a greeting from the automatic robot with tips for choosing thematic sections. If the question requires live communication, it is necessary to wait for a connection with the operator, which can take 10-30 minutes or more due to the heavy line load.

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 of the Russian Federation- "a unified centralized system of bodies for monitoring compliance with the tax legislation of the Russian Federation, the completeness and timeliness of payment to the relevant tax and fees", and in cases provided for by the legislation of the Russian Federation, over the correctness of the calculation, completeness and timeliness of payment to the relevant budget system 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.

The Federal Tax Service

History reference

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

Federal Tax Service of Russia- is 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 the Tax Code of the Russian Federation.

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

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

Structure of the Federal tax service

1. Central office.

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

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

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

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

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

6. Territorial inspections (IFTS of Russia).

7. Interdistrict inspections (Interdistrict inspections of the Federal Tax Service of Russia), others structural divisions.

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

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

Powers of the Federal Tax Service

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

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

The Federal Tax Service carries out its activities in cooperation with other federal 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 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 tax policy to ensure timely receipt of taxes and fees to the budget;
• Currency control within the competence of the tax authorities;

The Federal Tax Service exercises the following powers:

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

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

The Federal Tax Service is not entitled to carry out 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:

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

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

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

Federal tax service as a subject of state financial control

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 contributions to the relevant budgets and extra-budgetary funds state taxes and other payments established by the legislation of the Russian Federation, subjects of the Russian Federation and local governments within their competence.

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

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

Review of useful services of the site Nalog.ru (www.nalog.ru).

Personal account of the taxpayer (individual) 1: find out your debt

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

Personal account of the taxpayer (individual) 2 (advanced)

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?

• Name of the legal entity;
• Address (location) of the legal entity;
• OGRN;
• Information about state registration organizations;
• Date of making an entry in the Unified State Register of Legal Entities (registration of a legal entity);
• The name of the registration authority that made the entry (Tax);
• Address of the registration authority;
• Information on amendments to the Unified State Register of Legal Entities;
• Information on state registration of changes made to the constituent documents of legal entities;
• Information about licenses, registration as insurers in funds, information about registration.

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. .

Determination of the details of the IFTS (tax)

What needs to be entered?

What information will I receive? Tax office name, address, phone number, OKPO code.

Payment order or receipt.

What needs to be entered?

• IFTS code:
• Municipality:
• Type of payment:
• Payment type:
• Tax group:
• Tax:
• Status of the person who issued the payment document:
• Payment basis:
• Taxable period:
• Date of signature of the declaration by the taxpayer:
• Order of payment:
• Name:
• Payer's bank:
• Account No:
• Sum:

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). Keep your receipt!!!

How to find out your TIN

What needs to be entered? IFTS code. These are the first 4 digits of your TIN.

• Surname:
• Middle name:
• Date of Birth:
• Type of identity document:
• Series and document number:
• Document issue date:

What information will I receive? Your TIN number (find out the TIN of an individual).

By address, determine OKATO, OKTMO, index, etc.

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:

1. it is desirable to start in the following order: street locality city region;
2. exercise through gaps;
3. use only the name of address objects;

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?

• street
• city
• Enough street and city

What will I get?

Name

Code KLADR 4.0

OKATO

Status

Sign up for an appointment with the tax office

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.

IP personal account

On the site tax.ru there is a personal account 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).

Personal account LLC (legal entities)

There is an office for legal entities (LLC) on the tax website, where you can find out about tax payments, fines and checks.

The Federal Tax Service (FTS of Russia) is a federal executive body, the full information about which is available on its official website.

The official website of the service has two versions: Russian and English. In addition, there is also a version for visually impaired users. The corresponding choice can be made in the upper right corner of the web resource.

The Federal Tax Service of Russia official website allows you to familiarize yourself with materials addressed to individuals, individual entrepreneurs and legal entities. Relevant links can be found at the top of the resource. Here you can find information on how to get personal account and what opportunities it opens up.

The official website of the Federal Tax Service also allows you to get acquainted with general information, to which the tab "About the Federal Tax Service of Russia" will help you go. So, here you can find information about the structure, functions, history, activities of the service and other useful information. Here you can also get acquainted with the contacts of the Federal Tax Service, the database of documents, the interaction of the service with other institutions and organizations.

The official website of the Federal Tax Service of Russia is also a set of services that can be used directly on the web resource. To get acquainted with their full list, it is enough to use the "All Services" tab, presented on the main page of the site. Here you can also access the most popular electronic services.

Also, the official website of the Federal Tax Service has news of the service and media materials about the Federal Tax Service. In addition, the main page contains materials related to taxation in Russia and other functions of the Federal Tax Service.

It is worth paying attention to the lower part of the official website of the Federal Tax Service, where, among other things, there are links to open data, videos, documents, vacancies and a forum.

The official website of the Federal Tax Service of Russia also has links to the pages of the service in various social networks, such as Facebook, Twitter and VKontakte.

You can also express your opinion about the operation of the site using the appropriate tab on the right side of the web resource, where you will need to answer questions related to working with the official website of the Federal Tax Service.

The Ministry of the Russian Federation for Taxes and Duties (MNS of Russia) is a federal executive body that monitors compliance with the legislation on taxes and fees, the correctness of calculation, completeness and timeliness of payment of taxes, fees and other obligatory payments by taxpayers, participating in the development of tax policy and implementing in order to ensure timely receipt of taxes, fees and other obligatory payments to the budgets of all levels and state off-budget funds in full, as well as exercising currency control in the prescribed manner.

The Ministry of the Russian Federation for Taxes and Dues is the authorized federal executive body responsible for the state registration of legal entities.

The Ministry of the Russian Federation for Taxes and Duties exercises the functions and powers assigned to it directly and through its territorial bodies.

The Ministry of the Russian Federation for Taxes and Dues and its territorial bodies - departments of the Ministry of the Russian Federation for Taxes and Dues for the constituent entities of the Russian Federation, interregional inspections of the Ministry of the Russian Federation for Taxes and Dues, inspections of the Ministry of the Russian Federation for Taxes and Dues for districts, districts in cities, cities without district division, the inter-district level inspectorates of the Ministry of the Russian Federation for Taxes and Duties (hereinafter referred to as tax authorities) form a single centralized system of tax authorities.

Main tasks The ministries of the Russian Federation for taxes and fees are:

1. 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 to the relevant budget and state non-budgetary funds in accordance with the legislation of the Russian Federation.

2. Participation in the development and implementation of tax policy in order to ensure timely receipt of taxes, fees and other obligatory payments to the relevant budget and state extra-budgetary funds in full.

3. Implementation currency control in accordance with the legislation of the Russian Federation on currency regulation and currency control within the competence of the tax authorities.

4. Implementation of the state registration of legal entities in accordance with the established procedure.

The Ministry of the Russian Federation for Taxes and Dues, in accordance with the tasks assigned to it, performs the following functions:

1. Carries out work on the collection of legally established taxes, fees and other obligatory payments.

2. Carries out, within its competence, control over compliance with the legislation on taxes and fees, the correctness of calculation, completeness and timeliness of payment of taxes, fees and other obligatory payments to the relevant budget and state non-budgetary funds.

3. Keeps records of taxpayers in accordance with the established procedure.

4. Conducts explanatory work regarding the application of legislation on taxes and fees.

5. Ensures the return or offset of overpaid or overcharged amounts of taxes and fees, as well as penalties and fines.

6. Prepares, within its competence, proposals for improving tax policy, planning tax revenues, and developing tax legislation in the Russian Federation.

7. Summarizes the practice of applying the legislation on taxes and fees, develops orders, instructions, guidelines and other documents on the application of the legislation of the Russian Federation on taxes and fees;

8. Applies the sanctions established by the legislation of the Russian Federation in case of violation of the legislation on taxes and fees.

9. Carries out, together with law enforcement and regulatory authorities, measures to control compliance with the legislation on taxes and fees.

10. Participates in the development of projects federal budget and state budgets off-budget funds for the corresponding year.

11. Carries out in accordance with the established procedure the registration of cash registers used in organizations in accordance with the legislation of the Russian Federation.

12. Provides, within its competence, currency control over the compliance of currency transactions carried out with the legislation of the Russian Federation, with the exception of currency transactions credit organizations, and the availability of the necessary
this licenses and permits.

13. In accordance with the established procedure, within its competence, submit to the relevant federal executive authorities, law enforcement and regulatory authorities, their territorial authorities and executive authorities of the constituent entities of the Russian Federation information on detected violations.

14. Imposes fines on organizations and individuals guilty of violating the legislation of the Russian Federation on the use of cash registers when
carrying out cash settlements with the population, as well as fines for non-compliance with the conditions for working with cash and the procedure for conducting cash transactions In Russian federation.

15. Carries out in the prescribed manner the state registration of legal entities,
through inclusion in State Register information about the creation, reorganization and liquidation of legal entities, as well as other information about legal entities in accordance with the legislation of the Russian Federation.

16. Keeps the Unified State Register of Legal Entities in the prescribed manner, etc.

The Ministry of the Russian Federation for Taxes and Duties has the right:

1. Require from a taxpayer or tax agent documents that are the basis for the calculation and payment of taxes and fees, as well as explanations and documents
confirming the correctness of the calculation and timeliness of payment of taxes and fees.

2. Conduct tax audits in the prescribed manner.

3. Suspend, in accordance with the established procedure, operations on bank accounts of taxpayers, payers of fees and tax agents and seize their property.

4. Require taxpayers, tax agents, their representatives to eliminate the identified violations of the legislation on taxes and fees and control
fulfillment of the specified requirements.

5. Collect in the prescribed manner arrears on taxes, fees and penalties; submit petitions for the annulment or suspension of licenses issued to legal entities and individuals to carry out certain types of activities.

6. File claims in courts of general jurisdiction or arbitration courts in cases established by the legislation of the Russian Federation.

7. Exercise, within its competence, the rights of currency control bodies in accordance with the legislation of the Russian Federation on currency regulation and currency control.

8. In cases established by the legislation of the Russian Federation, refuse state registration of legal entities.

9. Request in the prescribed manner from the federal executive authorities, executive authorities of the constituent entities of the Russian Federation and organizations
necessary information.

10. Conduct surveys and audits of the work of their territorial bodies at all levels, take measures to eliminate shortcomings and violations,
and also hear, if necessary, reports of the heads of territorial bodies on the state control work, provide methodological and
practical assistance in its organization, study the organization of the work of territorial bodies and disseminate the positive experience of their work.

11. Organize scientific research in the field of taxation, interact with research organizations in order to develop proposals for tax policy.

12. To carry out international cooperation in accordance with the tasks and functions assigned to the Ministry, to study the experience of tax
bodies foreign countries and develop proposals for its use in the activities of tax authorities.

13. In accordance with the established procedure, manage the state property transferred to him for operational management.

14. Exercise other rights provided for tax code Russian Federation, other federal laws, regulatory legal
acts of the President of the Russian Federation and the Government of the Russian Federation.

The Ministry of the Russian Federation for Taxes and Dues is headed by the Minister, who is appointed and dismissed by the President of the Russian Federation on the proposal of the Chairman of the Government of the Russian Federation.

The Ministry of the Russian Federation for Taxes and Duties, within the limits of its competence, issues independently and jointly with other federal executive bodies normative legal acts.

In the Ministry of the Russian Federation for Taxes and Dues, a collegium is formed consisting of the Minister (chairman of the collegium), deputy ministers included in it ex officio, as well as heads of structural divisions central office ministries and others.

Members of the collegium, except for persons included in it ex officio, are approved by the Government of the Russian Federation on the proposal of the Minister.

The Board at its meetings considers the main issues within the competence of the Ministry.

Decisions of the collegium are taken by a majority vote of its members, documented in protocols and implemented, as a rule, by orders of the Minister. In case of disagreements between the Minister and members of the board, the decision is made by the Minister, reporting on the disagreements that have arisen to the Government of the Russian Federation.

Members of the collegium may also communicate their opinion to the Government of the Russian Federation.

The Ministry of the Russian Federation for Taxes and Duties is a legal entity, has a letterhead and seal with the image of the State Emblem of the Russian Federation and with its name, emblem, accounts opened in accordance with the legislation of the Russian Federation.

Financing of expenses for the maintenance of the central office of the Ministry of the Russian Federation for Taxes and Duties and its territorial bodies is carried out at the expense of the federal budget allocated for public administration.