Office of the Federal Tax Service of the Russian Federation.  The Federal Tax Service

Office of the Federal Tax Service of the Russian Federation. The Federal Tax Service

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 the state registration of the organization;
  • 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 constituent documents 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). Save 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

    The site tax.ru has a personal account for individual entrepreneurs, where you can find out about the payment of taxes by IP 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.

    Tax ru - official website of the Federal Tax Service Russian Federation(FTS of Russia).

    Tax ru contains information regarding general information about the service, materials addressed to individuals and legal entities, as well as individual entrepreneurs, electronic services, service news and much more.

    To work with a web resource, first of all, you should select the desired region. To do this, you need to go to the corresponding list presented in the upper left corner of the site. This will allow you to display materials related to the region you need.

    Also in the upper part of the web resource are links to materials from higher authorities (the Government of the Russian Federation and the Ministry of Finance of Russia), a video assistant that combines informational video materials of the Federal Tax Service of Russia, and documents containing regulatory legal acts, published and developed by the Federal Tax Service.

    In addition, you can go to the English version of the site or the version for the visually impaired (links are also provided at the top of the tax ru web resource).

    The search bar can help you find the necessary materials on the site, where it is enough to indicate the keywords that describe the information you are looking for. Next to the search bar there are links to the official groups of the Federal Tax Service of Russia in social networks.

    For those who wish to learn more detailed information about the service, just click on the link "About the Federal Tax Service of Russia", located in the upper right part of the Internet resource.

    As a result, you will be able to get acquainted with the official data on the Federal Tax Service, its structure, history and functions, open data and printed publications, activities, public council and other information related to the tax service.

    There is also a database of documents, materials related to interaction with other government agencies RF, and credit institutions and multifunctional centres. Also here you can familiarize yourself with the schedule of educational materials of the Federal Tax Service of Russia, file objections to the act tax audit, go to information related to pre-trial settlement of tax disputes, as well as visit the recommended sites.

    In addition, the link "About the Federal Tax Service of Russia" is available Contact Information, which, by the way, is also dedicated to a separate tab on the main page of the site tax ru. Here you can see the list of inspections, see their location on the map, find out about working hours and phone numbers, read information for the media and other information.

    Three large sections on the tax ru website are dedicated to different categories of users: individuals, individual entrepreneurs and legal entities. Each of the sections includes large information blocks: "I'm interested", "Pay taxes" and "Industry specifics" (the latter is not available for individuals). Each of them contains a lot of useful materials for a specific category of users, which can be fully accessed through a personal account.


    A number of important materials are located directly on the main page tax ru. So, news of the Federal Tax Service of Russia, as well as materials from funds mass media on the Federal Tax Service of the Russian Federation.

    Also on the main page of the official website of the Federal Tax Service of Russia there are links to the most popular electronic services, including the VAT office of Internet companies, business risks: check yourself and the counterparty, single register small and medium-sized businesses, frequently asked questions, find out the TIN, pay taxes, online registration for admission to the inspection, solutions to complaints. To go to the full list of services, just use the "All services" tab.


    Many useful links can also be found at the bottom of the tax ru website. So, here are links to electronic services, software tools, open data and electronic brochures. Here you can also go to video materials (including presentation materials), documents and the tax code. Links to the list of mandatory requirements, a forum and contacts, as well as vacancies and sponsored orphanages are also posted here. Also here are links to the official groups of the Federal Tax Service of Russia in social networks.


    Tax ru - Tabs

    If necessary, you can also leave your opinion about the work of the tax ru web resource, for which it is enough to go to the appropriate tab located on the right side of the site and fill out the form provided.

    Recently, all taxpayers of the Russian Federation have received the use of the website of the Federal Tax Service of Russia www.nalog.ru, which is officially developed for the Federal Tax Service and contains a huge amount of information necessary for different types economic activity, information and legislative acts.

    The site of the Federal Tax Service of Russia www.nalog.ru is designed to simplify the system of communication between clients and the tax office, thereby saving time for users and the tax service itself.

    Website

    Website design

    Absolutely every interested user or outsider can visit the official resource of the tax service to get acquainted with the new service. By clicking on the link to the website of the Federal Tax Service of Russia www.nalog.ru, the client will be taken to the main page, which includes all the basic information about the tax service and its activities.

    For the reliability of the data, the user will need to select his region of residence from the provided list of cities. At the top of the page, the client will also be able to:

    • go to the pages of the bodies that control the Federal Tax Service;
    • open the video assistant, a kind of site guide;
    • view legislative documents of the inspection;
    • change the scale of displaying information;
    • switch languages ​​from Russian to English or vice versa;
    • visit the official communities of the service in social networks;
    • open a section with information about the Federal Tax Service;
    • view contacts and inquiries.

    What does the site look like

    The site of the Federal Tax Service of Russia www.nalog.ru still provides an opportunity to view news in this area and fill out a questionnaire about the quality of service on this resource.

    How does the site look?

    Access to the resource www.nalog.ru of the Federal Tax Service of Russia is absolutely free, free of charge and available to everyone at the given address. When the user clicks on the link, he will see the main page of the service, which immediately impresses with its dynamism and design.

    For the convenience of customers in the top ribbon, you can select the region of residence, change the scale of displaying information on the page, choose between Russian and English. Here it is also possible to go to higher authorities, revise legislative documents and visit the official communities of the www.nalog.ru resource of the Federal Tax Service of Russia in such social networks:

    • Facebook;
    • Twitter;
    • in contact with.

    A lot of space on the page is also occupied by the news block, which contains news from the Federal Tax Service itself, as well as information about the inspection in the media.


    www.nalog.ru

    At the top of the page, the user can go to the tab with information about the Federal Tax Service, as well as to the contacts and appeals section.

    It is also interesting that the site developers offer official users and guests of the site to complete a survey by clicking on the “Your opinion” button and filling in the following fields:

    • the status to which the visitor belongs - whether he is a sole trader or legal entity, a private entrepreneur, a journalist or a client who is associated with the tax office;
    • the purpose of accessing the nalog.ru website of the Federal Tax Service of Russia is to find a solution to the problem, use the necessary service, view the news and the website, another purpose;
    • the client is offered to evaluate the design of the site nalog.ru of the Federal Tax Service of Russia - on a scale from good to very bad;
    • determine the ease of location of information on the resource - according to a similar system;
    • indicate whether the client has found a solution to the problem;
    • formulate a problem that interested the user;
    • submit wishes and recommendations for the operation of the site;
    • provide a phone number or email feedback;
    • enter the security code and submit the form.
    Questions on the site

    In general, the main page of the website www.nalog.ru of the Federal Tax Service of Russia is multifunctional and contains a huge amount of information. The portal is clear and easy to use.

    Website functionality

    Of course, most of the visitors to the website of the Federal Tax Service of Russia www.nalog.ru are interested, that is, clients of the tax service who regularly use the services of the resource. These users include:

    • legal entities (LE);
    • individual entrepreneurs (IP);
    • individuals (FL).
    Information for IP, FL, YUL

    For these categories of clients, personal accounts are provided, which can be accessed by going through the registration procedure. Also, all types of taxpayers can study in detail the features of the type of activity and legislative documents that operate in this area.

    From the main page of the resource, the user can go to any section of interest to him by simply pressing a button.

    Any citizen who simply wants to get acquainted with the resource or find the necessary legislative document can also go to the site and solve their problem.


    Sections

    All types of taxpayers can register on the site and get a personal account with advanced features that will greatly simplify the user's work and the process of communication with the Federal Tax Service of the country.

    The website www.nalog.ru of the Federal Tax Service of Russia also provides an opportunity to use electronic services:

    • register an individual entrepreneur or legal entity - go through the registration process by filling in the requested data;
    • get acquainted with the risks for business - get a certificate about the organization of interest;
    • Unified register of small and medium-sized businesses - visit the database;
    • Frequently Asked Questions - get acquainted with the most common questions and answers to them;
    • find out TIN - check your individual number;
    • pay taxes - pay a tax or debt via the Internet;
    • sign up for an official admission to the service;
    • complaints decisions.

    Electronic Services

    Electronic Services

    In addition, electronic services operate on the website of the Federal Tax Service of Russia www.nalog.ru, which greatly simplifies the work of clients and inspections:

    • the process of registration of legal entities and individual entrepreneurs;
    • familiarize yourself with the risks of your own business;
    • visit the register of medium and small businesses;
    • review popular questions and answers to them;
    • order or recall your TIN;
    • pay tax bills;
    • make an appointment with the tax office;
    • view inspection decisions on specific complaints.

    Tax Information

    A user who is interested in taxes can also view the taxation point in the Russian Federation on the main page, which includes the following active links:

    • ceremonial fees and taxes;
    • legislative base of the inspection;
    • real estate tax according to the cadastral value;
    • regulation of disputes in pre-trial mode;
    • litigation;
    • insurance;
    • providing reports;
    • inspection control;
    • tax debts;
    • bankruptcy process;
    • pricing process;
    • cases of bankruptcy;
    • a group of consolidated tax payers;
    • taxes for those who work abroad;
    • disposal tax;
    • trade tax;
    • product labeling process.

    Taxation in the Russian Federation

    For all the items provided, the user can get detailed information by clicking on the question of interest.

    Registration of a personal account for an individual entrepreneur

    In order for an individual entrepreneur to use the huge functionality provided by the tax service, he needs to go through the registration process on the website of the Federal Tax Service of Russia www.nalog.ru, after which he will become the full owner of his own profile.

    To begin with, the client needs to go to the main page of the site by clicking on the link for registering legal entities and individual entrepreneurs, which is located in the section electronic services. Further on the page, registration options for individual entrepreneurs and legal entities will be presented, after the client selects the tab for entrepreneurs, a window will open in front of him for this type of client with the following options:


    Registration of an individual entrepreneur
    • initial registration of IP;
    • making changes about the entrepreneur;
    • termination of the enterprise.

    Of course, the last two points are provided for already authorized clients of the system on the website of the Federal Tax Service of Russia www.nalog.ru.

    After the user opens the registration window, he will be required to enter the following data:

    • email address;
    • re-entering the address;
    • secret password;
    • repeat password;
    • surname;
    • patronymic;
    • code with security picture numbers.

    Next, the user will have to carefully check the correctness of the entered data and click the button to continue registration. At the same time, the client will receive an email containing a link to activate the account, by clicking on which he will complete the registration process.

    Each individual entrepreneur who has completed the registration procedure on the website www.nalog.ru of the Federal Tax Service of Russia will also receive their own account, which can be accessed in the following ways:

    • when entering the TIN and password;
    • using the signing key in electronic format;
    • through Rutoken EDS 2.0;
    • using Jacarta.

    IP personal account Sign in

    An individual entrepreneur can carry out such actions on the website www.nalog.ru of the Federal Tax Service of Russia if he has his own account:

    • receive electronic statements from USRIP;
    • make changes to your own business;
    • send requests, applications to the tax service;
    • send complaints about violations or inaction of officials;
    • receive information about the data sent to the inspection;
    • view payments, debts and overpayments for taxes;
    • clarify information about disputed payments;
    • receive information about individual taxation systems;
    • to choose desired system taxation;
    • watch settlement operations with the state budget;
    • request and receive settlement statements and acts;
    • use the SME Corporation resource for individual entrepreneurs;
    • choose the type of business, draw up a business plan, find premises and organize other necessary matters.

    Login to your personal profile

    The official owner of a personal account on the website of the Federal Tax Service of Russia www.nalog.ru can enter it at any moment and use its functions. To do this, on the main page of the resource, the client needs to click the button to enter the personal account in the section for individual entrepreneurs. To enter, the user will need to fill out:

    • login method - via E-mail and password, personal account for FL, certificate or through the public services portal;
    • email address;
    • secret password.

    Authorization on the site

    When you click the login button, an individual entrepreneur gets to his profile. To ensure that the authorization process in the system does not take much time, the client can check the box so that his email address is filled.

    Lost data recovery

    In case if Self employed for some reason lost the security password from the cabinet, he can renew it. To do this, the client needs to click on the button in the authorization field. forgotten password and fill in the fields:

    • email address provided during registration;
    • numbers from a secret picture.

    Remember password

    If the email address is entered correctly, then it will receive a letter from the support service with further instructions for resuming access to the account.

    Own profile for an individual

    Any taxpayer who is a private individual can register on the website www.nalog.ru of the Federal Tax Service of Russia and have access to a personal profile that gives the user the following opportunities:

    • exercise control over accounts;
    • have reliable information about vehicles, the amounts of existing taxes, their payment, the amount of overpayment and debts to the state;
    • pay taxes or debts through partner banks;
    • receive messages from the inspection and receipts, as well as print them;
    • the possibility of contacting the service without visiting it;
    • download software for filing a declaration;
    • monitor the status of the verification of the declaration.

    An individual can access personal account and its functionality only in three cases:

    • through the profile in the ESIA - according to the access details of this system. The authorization process is possible only for customers who have applied to receive data;
    • using a registration card that contains a password and login - it is possible to become the owner of the card in any department of the service. The client must have a passport, and if he is under 14, then the procedure is performed with legal representatives with a birth certificate;
    • using a signature in electronic form, which is qualified and issued by a special authority. The signature can be stored on any medium and used only through a special program.

    Office for legal entities


    Cabinet

    All legal entities that have gained access to their personal account on www.nalog.ru of the Federal Tax Service of Russia can:

    • find out information about debts, debt amounts, overpayments, next payments;
    • send requests about taxes, debts, fines, interest;
    • receive an electronic statement about yourself from the USRN;
    • send the necessary reports, documentation;
    • send documents for the purpose of registering a legal entity or making changes to the Unified State Register of Legal Entities.

    Cabinet Features

    Technical Support

    Through the main page of the website of the Federal Tax Service of Russia www.nalog.ru, the user can go to the section with contacts and appeals, which has a tab with the most frequently asked questions. This section contains a list of popular questions and problems among customers, as well as answers to them.

    The client will have to select the subject of the question from the list, the subcategory to which he belongs, indicate the region where the enterprise is located, and formulate the text of the appeal. Next, the system will find the right question among the existing ones and give options for solving the problem. If there is no question of interest to the client among the above points, then he can write a detailed letter and send it to the tax office. After solving the issue, the technical service will provide its answer to the specified e-mail. Also, the user can make an appointment for a personal appointment with the inspection to solve his problem.


    Frequently asked Questions

    Absolutely all taxpayers appreciated the appearance of the official website www.nalog.ru of the Federal Tax Service, which offers the user a wide range of services and information about the types of activities of various kinds and about all existing state taxes. With the advent this resource customers have many new opportunities, and the time to communicate with the tax office has been significantly reduced.

    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.

    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 RSFSR.
    • 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.

    FTS of Russia is an authorized federal executive body responsible for state registration legal entities, peasant (farm) households 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 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. 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.

    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 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 currency transactions residents and non-residents;
    • state registration, individuals as individual entrepreneurs and peasant (farmer) households;
    • accounting of all taxpayers, maintenance of the Unified state register 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, and also provides forms tax reporting and explains how to fill 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 claim for the 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 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 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 and 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 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:
    • 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 proposals on the basis of them 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.