(as amended by the Laws of the Russian Federation dated June 24, 1992 N 3119-1, dated July 2, 1992 N 3181-1, dated February 25, 1993 N 4549-1; Federal Laws dated June 13, 1996 N 67-FZ, dated November 16, 1997 N 144 -FZ, dated 07/08/1999 N 151-ФЗ, dated 07/11/2000 N 135-ФЗ, dated 12/30/2001 N 196-ФЗ, dated 05/29/2002 N 57-ФЗ, dated 05/22/2003 N 54-ФЗ, dated 29.06 .2004 N 58-ФЗ, dated 07/18/2005 N 90-ФЗ, dated 07/27/2006 N 137-ФЗ, dated 07/17/2009 N 162-ФЗ, dated 11/27/2010 N 306-ФЗ, dated 06/27/2011 N 162- Federal Law, dated July 18, 2011 N 227-FZ, dated November 21, 2011 N 329-FZ, as amended by the Resolution of the Constitutional Court of the Russian Federation dated July 15, 1999 N 11-P, the ruling of the Constitutional Court of the Russian Federation
dated 07/05/2001 N 130-O)
Chapter I. General provisions
Article 1. Tax authorities of the Russian Federation (hereinafter - tax authorities) - a unified system of control over compliance with legislation on taxes and fees, the correctness of calculation, completeness and timeliness of taxes and fees entered into the budget system of the Russian Federation, and in cases provided for by the legislation of the Russian Federation - over the correctness calculation, completeness and timeliness of entering into the budget system of the Russian Federation other obligatory payments established by the legislation of the Russian Federation, as well as control and supervision over the production and circulation of ethyl alcohol, alcohol-containing, alcoholic and tobacco products and compliance with the currency legislation of the Russian Federation within the competence of the tax authorities .
(Article 1 as amended by Federal Law dated July 27, 2006 N 137-FZ)
Article 2. The unified centralized system of tax authorities consists of the federal executive body authorized for control and supervision in the field of taxes and fees, and its territorial bodies.
(as amended by Federal Laws dated June 29, 2004 N 58-FZ, dated July 27, 2006 N 137-FZ)
The federal executive body authorized for control and supervision in the field of taxes and fees, in order to carry out its activities, has the right to create subordinate organizations in the form of state institutions or unitary enterprises.
(Part two introduced by Federal Law dated July 18, 2011 N 227-FZ)
(Article 2 as amended by Federal Law dated 07/08/1999 N 151-FZ)
Article 3. Tax authorities in their activities are guided by the Constitution of the Russian Federation, federal constitutional laws, the Tax Code of the Russian Federation and other federal laws, this Law and other legislative acts of the Russian Federation, regulatory legal acts of the President of the Russian Federation and regulatory legal acts of the Government of the Russian Federation, international treaties of the Russian Federation , as well as regulatory legal acts of federal executive authorities, state authorities of constituent entities of the Russian Federation and local governments adopted within the limits of their powers on issues of taxes and fees.
(Article 3 as amended by Federal Law dated July 27, 2006 N 137-FZ)
Article 4. Tax authorities carry out their activities directly, with the involvement of organizations subordinate to the federal executive body authorized for control and supervision in the field of taxes and fees, as well as in interaction with federal executive authorities, state authorities of the constituent entities of the Russian Federation and local governments.
(Article 4 as amended by Federal Law dated July 18, 2011 N 227-FZ)
Article 5. The internal affairs bodies of the Russian Federation are obliged to provide practical assistance to employees of tax authorities in the performance of their official duties, ensuring that measures provided for by the Law are taken to bring to justice persons who forcibly prevent employees of tax authorities from performing their official functions.
(as amended by Federal Laws dated 07/08/1999 N 151-FZ, dated 06/29/2004 N 58-FZ)
Chapter II. Tasks, rights and responsibilities of tax authorities
Article 6. The main tasks of the tax authorities are to monitor compliance with the legislation on taxes and fees, the correctness of calculation, completeness and timely entry of taxes and fees into the budget system of the Russian Federation, and in cases provided for by the legislation of the Russian Federation - over the correctness of calculation, completeness and timeliness of entry into the budget system of the Russian Federation. the budgetary system of the Russian Federation of other obligatory payments established by the legislation of the Russian Federation, as well as control over the production and circulation of tobacco products, currency control carried out in accordance with the currency legislation of the Russian Federation and the regulatory legal acts of currency regulatory authorities adopted in accordance with it and this Law.
(as amended by Federal Laws dated July 27, 2006 N 137-FZ, dated November 27, 2010 N 306-FZ)
Article 7. Tax authorities are given the right:
(as amended by Federal Law dated July 8, 1999 N 151-FZ)
1. In cases and in the manner provided for by the legislation of the Russian Federation, carry out checks of documents related to calculation and payment of mandatory payments that are not taxes or fees, penalties, fines provided for by the Tax Code of the Russian Federation to the budget system of the Russian Federation, as well as receive the necessary explanations, certificates and information on issues arising during inspections, with the exception of information constituting a commercial a secret determined in accordance with the procedure established by law.
(as amended by Federal Law dated July 27, 2006 N 137-FZ)
Monitor compliance with the requirements for cash register equipment, the procedure and conditions for its registration and use, which are determined by the legislation of the Russian Federation on the use of cash register equipment when making cash payments and (or) payments using payment cards, for the completeness of revenue accounting in organizations and individual entrepreneurs, check documents related to the use of cash register equipment, obtain the necessary explanations, certificates and information on issues arising during inspections, conduct checks on the issuance of cash receipts, impose fines on organizations, as well as individual entrepreneurs for violations requirements of the legislation of the Russian Federation on the use of cash register equipment when making cash payments and (or) payments using payment cards.
(paragraph introduced by Federal Law dated May 22, 2003 N 54-FZ)
Monitor compliance by organizations and individual entrepreneurs with the obligation to issue, at the request of the buyer (client) in the case provided for by federal law, a document (sales receipt, receipt or other document confirming the receipt of funds for the relevant goods (work, service), and also impose fines on organizations and individual entrepreneurs for refusing to issue, at the request of the buyer (client), a document (sales receipt, receipt or other document confirming the receipt of funds for the relevant product (work, service).
(paragraph introduced by Federal Law dated July 17, 2009 N 162-FZ)
Monitor compliance by payment agents operating in accordance with Federal Law of June 3, 2009 N 103-FZ "On activities for accepting payments from individuals carried out by payment agents", bank payment agents and bank payment subagents operating in accordance with The Federal Law "On the National Payment System", the obligation to submit to a credit institution cash received from payers when accepting payments for crediting in full to your special bank account (accounts), use by payment agents, suppliers, bank payment agents, bank payment subagents of special bank accounts for making payments, as well as impose fines on organizations and individual entrepreneurs for violating these requirements.
(paragraph introduced by Federal Law dated June 27, 2011 N 162-FZ)
2. Monitor compliance with legislation by citizens engaged in business activities.
(as amended by Federal Law dated July 8, 1999 N 151-FZ)
3. Carry out tax control by conducting tax audits, as well as in other forms provided for by the Tax Code of the Russian Federation.
(clause 3 as amended by Federal Law dated July 27, 2006 N 137-FZ)
3.1. In order to carry out tax control, inspect (survey) production, warehouse, retail and other premises and territories used by organizations and citizens to generate income or related to the maintenance of taxable objects, in the manner established by the Tax Code of the Russian Federation.
(clause 3.1 introduced by Federal Law dated July 27, 2006 N 137-FZ)
4. Inspect, in compliance with the relevant legislation of the Russian Federation, when exercising their powers, production, warehouse, retail and other premises of organizations and citizens.
(Clause 4 as amended by Federal Law dated July 27, 2006 N 137-FZ)
5. Demand from managers and other officials of inspected organizations, as well as from citizens, to eliminate identified violations of the legislation on taxes and fees, violations related to the calculation and payment of other obligatory payments to the budget system of the Russian Federation, violations of the legislation of the Russian Federation regulating business activities, and also monitor compliance with these requirements.
(Clause 5 as amended by Federal Law dated July 27, 2006 N 137-FZ)
6. In the manner prescribed by the Tax Code of the Russian Federation, suspend transactions on the accounts of taxpayers, fee payers and tax agents in banks and seize the property of taxpayers, fee payers and tax agents.
(Clause 6 as amended by Federal Law dated July 27, 2006 N 137-FZ)
7. To carry out, in cases and in the manner provided for by the Tax Code of the Russian Federation, seizure of documents indicating the commission of tax offenses.
(Clause 7 as amended by Federal Law dated July 27, 2006 N 137-FZ)
8. Make decisions on holding organizations and citizens accountable for committing tax offenses in the manner established by the Tax Code of the Russian Federation.
9. Collect arrears and collect penalties, as well as fines in the manner established by the Tax Code of the Russian Federation.
(as amended by Federal Laws dated 07/08/1999 N 151-FZ, dated 07/27/2006 N 137-FZ)
10. Lost power. - Federal Law of July 27, 2006 N 137-FZ.
11. File claims in court and arbitration court:
on the liquidation of an organization of any organizational and legal form on the grounds established by the legislation of the Russian Federation;
on invalidating the state registration of a legal entity or the state registration of an individual as an individual entrepreneur;
on the recognition of transactions as invalid and the recovery of all proceeds from such transactions to the state.
(Clause 11 as amended by Federal Law dated July 27, 2006 N 137-FZ)
12. Lost power. - Federal Law of December 30, 2001 N 196-FZ.
13. Lost power. - Federal Law of July 27, 2006 N 137-FZ.
14. Lost power. - Federal Law of July 18, 2005 N 90-FZ.
15. Monitor the fulfillment by credit institutions of the duties established by the Tax Code of the Russian Federation in the manner approved by the federal executive body authorized for control and supervision in the field of taxes and fees, in agreement with the Central Bank of the Russian Federation. Tax authorities have the right to gain access to information constituting bank secrecy to the extent necessary to carry out such control.
(Clause 15 introduced by Federal Law dated July 27, 2006 N 137-FZ)
Article 7.1. Tax authorities summarize information on income, property and property-related liabilities submitted by persons holding government positions of the Russian Federation to the tax authorities in accordance with the federal constitutional law, and the results of the synthesis are presented to the President of the Russian Federation and the chambers of the Federal Assembly of the Russian Federation by April 30 .
Tax authorities, in accordance with the regulatory legal acts of the Russian Federation on combating corruption, present information they have on income, property and property-related liabilities at the request of heads and other officials of federal government bodies, the list of which is determined by the President of the Russian Federation, and senior officials of the constituent entities Russian Federation (heads of the highest executive bodies of state power of the constituent entities of the Russian Federation).
(Article 7.1 introduced by Federal Law dated November 21, 2011 N 329-FZ)
Article 8. The rights of tax authorities provided for in paragraphs 1 - 7, 15 of Article 7 of the Law are granted to officials of these tax authorities, and the rights provided for in paragraphs 8 - 13 are granted only to the heads of tax authorities and their deputies.
(as amended by Federal Laws dated 07/08/1999 N 151-FZ, dated 07/27/2006 N 137-FZ)
Article 9. Higher tax authorities are given the right to cancel decisions of lower tax authorities if they do not comply with the Constitution of the Russian Federation, federal laws and other regulatory legal acts.
(Article 9 as amended by Federal Law dated 07/08/1999 N 151-FZ)
Article 10. In the process of monitoring compliance with legislation on taxes and fees, tax officials perform the duties provided for by the Tax Code of the Russian Federation and other federal laws.
(Article 10 as amended by Federal Law dated July 27, 2006 N 137-FZ)
Chapter III. Responsibility of tax authorities
(as amended by Federal Law dated July 8, 1999 N 151-FZ)
Article 11.
Article 12. For failure or improper performance by tax authorities of their duties, they are subject to disciplinary, material and criminal liability in accordance with current legislation.
(as amended by Federal Law dated July 8, 1999 N 151-FZ)
Article 13. Lost power. - Federal Law of July 27, 2006 N 137-FZ.
Article 14. The procedure for appealing acts of tax authorities and actions or inactions of their officials, considering complaints and making decisions on them is determined by the Tax Code of the Russian Federation and other federal laws.
(as amended by Federal Laws dated 07/08/1999 N 151-FZ, dated 07/27/2006 N 137-FZ)
Chapter IV. Other issues related to the activities of tax authorities
(as amended by Federal Law dated July 8, 1999 N 151-FZ)
Article 15. The procedure for providing the tax authorities of the Russian Federation with office premises, transport, computer equipment, and other material and technical means, and their employees with housing, preschool and educational institutions is established by the Government of the Russian Federation and the executive authorities of the constituent entities of the Russian Federation.
(as amended by Federal Law dated July 8, 1999 N 151-FZ)
Article 16. All employees of tax authorities are subject to mandatory state personal insurance at the expense of the federal budget.
(as amended by Federal Law dated July 8, 1999 N 151-FZ)
Article 17. In the event of the death of a tax authority employee in connection with the performance of official activities, the family of the deceased or his dependents is paid a lump sum benefit in the amount of ten years of the deceased’s salary from the federal budget, with subsequent recovery of this amount from the perpetrators. If a tax authority employee inflicts grievous bodily harm that precludes further opportunity to engage in professional activity, he is paid a one-time benefit in the amount of five years' salary from the federal budget with subsequent recovery of this amount from the perpetrators, as well as for ten years - the difference between the amounts salary and pension.
(as amended by Federal Law dated July 8, 1999 N 151-FZ)
If a tax authority employee inflicts less serious bodily injuries, he is paid a one-time benefit in the amount of five monthly earnings from the federal budget, with the subsequent recovery of this amount from the perpetrators.
(as amended by Federal Law dated July 8, 1999 N 151-FZ)
Damage caused to the property of a tax authority employee (or his close relative) in connection with official activities is compensated in full from the federal budget, with the subsequent recovery of this amount from the perpetrators.
(as amended by Federal Law dated July 8, 1999 N 151-FZ)
Article 18. Managerial employees and specialists of tax authorities are assigned class ranks in accordance with their position, qualifications and length of service.
The regulations on class ranks of tax authorities employees and the amount of additional payments for class ranks are approved by the President of the Russian Federation.
(Article 18 as amended by Federal Law dated 07/08/1999 N 151-FZ)
Article 19. Citizens appointed to government positions in tax authorities are subject to mandatory state fingerprint registration in accordance with the legislation of the Russian Federation.
(Article 19 introduced by Federal Law dated November 7, 2000 N 135-FZ)
Chairman
Supreme Council of the RSFSR
B.N. Yeltsin
ARTICLE-BY-ARTICLE COMMENTARY
TO THE LAW OF THE RF
"ON THE TAX AUTHORITIES OF THE RUSSIAN FEDERATION"
The material was prepared using legal acts
Under the general editorship of Professor
Bugaeva O.A. - Art. Art. 4 (together with Troshkina T.N.), 6 - 10, 15 - 17.
Kinsburskaya V.A. - Art. Art. 5, 11 - 14.
Kozyrin A.N. - Art. Art. 12.
Troshkina T.N. - Art. 4 (together with O.A. Bugaeva).
Yalbulganov A.A. - Art. Art. 3, 18, 19.
RUSSIAN FEDERATION
LAW
ABOUT THE TAX AUTHORITIES OF THE RUSSIAN FEDERATION
(as amended by the Laws of the Russian Federation dated June 24, 1992 N 3119-1,
dated 07/02/1992 N 3181-1, dated 02/25/1993 N 4549-1;
Federal laws of June 13, 1996 N 67-FZ,
dated November 16, 1997 N 144-FZ, dated July 8, 1999 N 151-FZ,
dated 07.11.2000 N 135-FZ, dated 30.12.2001 N 196-FZ,
dated May 29, 2002 N 57-FZ, dated May 22, 2003 N 54-FZ,
dated June 29, 2004 N 58-FZ, dated July 18, 2005 N 90-FZ,
as amended by the Resolution of the Constitutional Court of the Russian Federation
dated July 15, 1999 N 11-P, by the Determination of the Constitutional Court of the Russian Federation
dated 07/05/2001 N 130-O)
Chapter I. GENERAL PROVISIONS
Commentary on article 1
The commented article defines the purpose of the tax authorities of the Russian Federation. Tax authorities carry out control activities in the field of public finance. The legislator established the following as the main tasks of these bodies:
1) control over compliance with tax legislation;
2) control over the correctness of calculation, completeness and timeliness of contributions to the relevant budget of taxes, other obligatory payments, as well as payments for the use of subsoil, established by the legislation of the Russian Federation;
3) control over compliance with currency legislation.
Monitoring compliance with tax legislation.
The main purpose of the tax authorities, as their name suggests, is to monitor compliance with the legislation governing tax relations. With the adoption of the Tax Code of the Russian Federation, such legislation is called legislation on taxes and fees.
The legislation on taxes and fees regulates power relations regarding the establishment, introduction and collection of taxes and fees in the Russian Federation, as well as relations arising in the process of tax control, appealing acts of tax authorities, actions (inaction) of their officials and holding them accountable for committing tax offense (Article 2 of the Tax Code of the Russian Federation).
In accordance with Art. 1 of the Tax Code of the Russian Federation, the legislation on taxes and fees should be understood as follows:
a) the legislation of the Russian Federation on taxes and fees, consisting of the Tax Code of the Russian Federation and federal laws on taxes and fees adopted in accordance with it;
b) legislation of the constituent entities of the Russian Federation on taxes and fees, consisting of laws on taxes and fees of the constituent entities of the Russian Federation, adopted in accordance with the Tax Code of the Russian Federation;
c) regulatory legal acts of municipal bodies on local taxes and fees, which are adopted by the representative bodies of municipalities in accordance with the Tax Code of the Russian Federation.
Carrying out the tasks assigned to them to monitor compliance with legislation on taxes and fees, tax authorities exercise tax control. In accordance with Art. 82 of the Tax Code of the Russian Federation, tax control is carried out by officials of tax authorities within their competence through tax audits, obtaining explanations from taxpayers, tax agents and tax payers, checking accounting and reporting data, inspecting premises and territories used to generate income (profit), as well as in other forms provided for by the Tax Code of the Russian Federation.
In accordance with Decree of the Government of the Russian Federation of September 30, 2004 N 506, the federal executive body exercising the functions of control and supervision of compliance with legislation on taxes and fees is the Federal Tax Service (FTS of Russia).
Control over the correct calculation, completeness and timeliness of taxes, fees and other obligatory payments being entered into the relevant budget.
Tax authorities ensure the execution of the revenue side of budgets included in the unified budget system of the Russian Federation. In implementing this function, tax authorities are guided primarily by the norms of legislation on taxes and fees, as well as budget legislation, consisting of this Budget Code of the Russian Federation and federal laws adopted in accordance with it on the federal budget for the corresponding year, laws of the constituent entities of the Russian Federation on the budgets of the constituent entities of the Russian Federation Federation for the corresponding year, regulatory legal acts of representative bodies of local self-government on local budgets for the corresponding year and other federal laws, laws of constituent entities of the Russian Federation and regulatory legal acts of representative bodies of local self-government regulating budgetary relations.
The legislator especially notes that tax authorities exercise control over the correctness of calculation, completeness and timeliness of entering into the relevant budget not only taxes and fees that form the system of taxes and fees of the Russian Federation (Articles 13, 14, 15 of the Tax Code of the Russian Federation), but also other mandatory payments (for example, fines, penalties, various fees and other mandatory payments that are not included in the system of taxes and fees established by the Tax Code of the Russian Federation).
In the text of the commented article, the legislator specifically mentions that the tasks of the tax authorities include monitoring the correctness of calculation, completeness and timeliness of payments to the appropriate budget for the use of subsoil, established by the legislation of the Russian Federation on subsoil (Articles 39 - 43 of the Law of the Russian Federation of February 21 1992 N 2395-1 “On subsoil”).
Monitoring compliance with currency legislation.
In accordance with Art. 22 of the Federal Law of December 10, 2003 N 173-FZ “On Currency Regulation and Currency Control” tax authorities are agents of currency control. The rights and obligations of currency control agents and their officials are enshrined in Art. 23 of the Federal Law "On Currency Regulation and Currency Control".
Tax authorities exercise control over the implementation of foreign exchange transactions by residents and non-residents who are not credit institutions.
When performing the functions of currency control agents, tax authorities are guided primarily by the currency legislation of the Russian Federation, consisting of the aforementioned Federal Law “On Currency Regulation and Currency Control” and federal laws adopted in accordance with it (Article 4 of the Federal Law “On Currency Regulation and Currency Control” ").
The legislator in the commented article especially notes that the tax authorities exercise control over compliance with currency legislation within the competence of the tax authorities. Thus, the function of currency control is derived from the main function of the tax authorities - control over compliance with tax legislation.
Along with the areas of activity of tax authorities listed in the commented article, the Law of the Russian Federation “On Tax Authorities of the Russian Federation” and other acts of legislation of the Russian Federation, other functions may be assigned to tax authorities.
So, for example, in accordance with Art. 7 of the Federal Law of May 22, 2003 N 54-FZ "On the use of cash register equipment when making cash payments and (or) settlements using payment cards" tax authorities:
exercise control over compliance by organizations and individual entrepreneurs with the requirements of this Federal Law;
exercise control over the completeness of revenue accounting in organizations and individual entrepreneurs;
check documents related to the use of cash register equipment by organizations and individual entrepreneurs, receive the necessary explanations, certificates and information on issues arising during inspections;
conduct checks on the issuance of cash receipts by organizations and individual entrepreneurs;
impose fines in cases and in the manner established by the Code of the Russian Federation on Administrative Offences, on organizations and individual entrepreneurs that violate the requirements of the legislation on the use of cash register equipment.
The Federal Tax Service is the body that carries out state registration of legal entities and individual entrepreneurs (Article 2 of the Federal Law of August 8, 2001 N 129-FZ “On State Registration of Legal Entities and Individual Entrepreneurs”).
It monitors compliance with legislation on state regulation of the production and turnover of ethyl alcohol, alcoholic and alcohol-containing products (Federal Law of November 22, 1995 N 171-FZ “On state regulation of the production and turnover of ethyl alcohol, alcoholic and alcohol-containing products”).
It should be especially noted that the current legislation of the Russian Federation operates with the concept of “tax authorities” in the narrow (proper) and broad sense of the word.
In the first case, tax authorities are understood as a single centralized system of government bodies, consisting of a federal executive body authorized in the field of taxes and fees, which at the moment is the Federal Tax Service (FTS of Russia), and its territorial bodies (Article 2 of the commented Law ).
In the broad sense of the word, tax authorities are the Federal Tax Service of Russia itself and its territorial bodies, as well as other state bodies that, when carrying out their activities, are endowed by the legislation of the Russian Federation with the powers of tax authorities. So, in accordance with Art. 34 of the Tax Code of the Russian Federation, customs authorities enjoy the rights and bear the responsibilities of tax authorities to collect taxes when moving goods across the customs border of the Russian Federation in accordance with the customs legislation of the Russian Federation, the Tax Code of the Russian Federation, other federal laws on taxes, as well as other federal laws. In this case, customs officials bear the responsibilities provided for in Art. 33 of the Tax Code of the Russian Federation, as well as other duties in accordance with the customs legislation of the Russian Federation.
In this Commentary, the concept of “tax authorities” will be used in its own (narrow) sense of the word.
Commentary on article 2
The commented article defines the system of tax authorities in the Russian Federation, which combines two levels:
1) Federal Tax Service (FTS of Russia);
2) territorial bodies of the Federal Tax Service of Russia.
Tax authorities belong to state executive authorities and as such are endowed with the following characteristics:
Carry out executive and administrative activities;
Have operational independence;
Have permanent staff;
Formed by higher authorities;
Accountable and controlled by higher executive authorities;
The formation, structure and operating procedures of these bodies are regulated by legal norms.
The legislator especially notes that the tax authorities system is unified and centralized.
Tax authorities do not act separately, but jointly, are in close relationship, interaction and interdependence and form a single system.
The unity of the system of tax authorities reflects the unity of their essence as executive authorities that are under administrative subordination. This unity of organs is due to the commonality of their tasks and functions that they are called upon to perform. A single legal regime for their activities is established for all tax authorities, and they are aimed at achieving a common main goal - ensuring law and order in the tax sphere.
He heads the system of tax authorities of the Federal Tax Service of Russia - the federal executive body authorized for control and supervision in the field of taxes and fees. The Federal Tax Service of Russia was formed during the administrative reform (Decree of the President of the Russian Federation of March 9, 2004 N 314 “On the system and structure of executive authorities”) as a result of the transformation of the previously existing Ministry of Taxes and Duties of the Russian Federation. The newly formed Federal Tax Service of Russia is under the jurisdiction of the Ministry of Finance of the Russian Federation.
The Regulations on the Federal Tax Service were approved by Decree of the Government of the Russian Federation of September 30, 2004 N 506. In accordance with this regulatory legal act, the Federal Tax Service of Russia is defined as “a federal executive body exercising functions of control and supervision over compliance with legislation on taxes and fees, the correctness calculation, completeness and timely payment of taxes and fees to the relevant budget, in cases provided for by the legislation of the Russian Federation, for the correct calculation, completeness and timeliness of other obligatory payments to the relevant budget, as well as for the production and circulation of ethyl alcohol, alcohol-containing, alcoholic and tobacco products products and compliance with the currency legislation of the Russian Federation within the competence of the tax authorities."
In addition, the Federal Tax Service of Russia is an authorized federal executive body that carries out state registration of legal entities, individuals as individual entrepreneurs and peasant (farm) households, as well as an authorized federal executive body that provides representation in bankruptcy cases and bankruptcy procedures on the payment of mandatory payments and claims of the Russian Federation for monetary obligations.
The Regulations on the Federal Tax Service of Russia set out the powers of this federal executive body, which can be reduced to the following main groups:
1. The Federal Tax Service of Russia exercises powers to exercise control and supervision over:
compliance with the legislation on taxes and fees, as well as regulatory legal acts adopted in accordance with it, the correctness of calculation, completeness and timely payment of taxes and fees, and in cases provided for by the legislation of the Russian Federation - the correctness of calculation, completeness and timeliness of payment to the relevant budget other obligatory payments;
submission of declarations on the volume of production and turnover of ethyl alcohol, alcoholic and alcohol-containing products;
allocation and use of quotas for the purchase of ethyl alcohol produced from food and non-food raw materials;
actual volumes of production and sales of ethyl alcohol, alcoholic and alcohol-containing products;
carrying out currency transactions by residents and non-residents who are not credit institutions;
compliance with the requirements for cash register equipment, the procedure and conditions for its registration and use;
complete accounting of cash proceeds in organizations and individual entrepreneurs;
conducting lotteries, including the targeted use of proceeds from lotteries.
2. The Federal Tax Service of Russia issues licenses (permits) in accordance with the established procedure for:
production, storage and circulation of ethyl alcohol, alcohol-containing products, production, bottling, storage, purchase and wholesale of alcoholic products;
production, storage and supply of alcohol-containing non-food products;
establishment of excise warehouses;
carrying out activities for the production of counterfeit-proof printed products, including forms of securities, as well as trade in these products;
holding all-Russian lotteries;
carrying out activities related to organizing and conducting gambling and (or) betting, including using gaming tables and other gaming equipment, on casino premises (casino activities);
carrying out activities related to organizing and conducting gambling and (or) betting, including using gaming equipment (except for gaming tables).
3. The Federal Tax Service of Russia carries out:
state registration of legal entities, individuals as individual entrepreneurs and peasant (farm) farms;
installation and sealing of control alcohol measuring devices at enterprises and organizations producing ethyl alcohol from raw materials of all types.
4. The Federal Tax Service of Russia registers in the prescribed manner:
commercial concession agreements;
cash register equipment used by organizations and individual entrepreneurs in accordance with the legislation of the Russian Federation.
5. The Federal Tax Service of Russia conducts in the prescribed manner:
accounting of all taxpayers;
state consolidated register of issued, suspended and canceled licenses for the production, storage and wholesale sale of ethyl alcohol and alcoholic products;
consolidated state register of issued licenses, suspended licenses, and canceled licenses for the production, storage and supply of alcohol-containing non-food products;
registers of permits for the establishment of excise warehouses, including a consolidated register of permits;
Unified State Register of Legal Entities, Unified State Register of Individual Entrepreneurs and Unified State Register of Taxpayers;
register of licenses to carry out activities for the production of counterfeit-proof printed products, including securities, as well as trade in these products;
unified state register of lotteries, state register of all-Russian lotteries;
a register of licenses to carry out activities for organizing and conducting gambling and (or) betting, including using gaming tables and other gaming equipment, on casino premises (casino activities) and a register of licenses for carrying out activities for organizing and conducting gambling and ( or) betting, including using gaming equipment (except for gaming tables).
6. The Federal Tax Service of Russia informs taxpayers free of charge (including in writing) about current 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, powers tax authorities and their officials, and also provides tax reporting forms and explains the procedure for filling them out.
7. The Federal Tax Service of Russia carries out, in accordance with the procedure established by the legislation of the Russian Federation, a refund or offset of overpaid or overcharged amounts of taxes and fees, as well as penalties and fines.
8. The Federal Tax Service of Russia makes, in accordance with the procedure established by the legislation of the Russian Federation, decisions on changing the deadlines for paying taxes, fees and penalties.
9. The Federal Tax Service of Russia establishes (approves) various forms of legal acts (tax notices, requirements for tax payment, certificates of registration with the tax authority, decisions of the head of the tax authority to conduct an on-site tax audit, etc.).
10. The Federal Tax Service of Russia develops forms and procedures for filling out tax calculations, tax return forms and other documents in cases established by the legislation of the Russian Federation, and sends them for approval to the Ministry of Finance of Russia.
11. The Federal Tax Service of Russia represents, in accordance with the legislation of the Russian Federation on insolvency (bankruptcy), the interests of the Russian Federation regarding mandatory payments and (or) monetary obligations.
12. The Federal Tax Service of Russia considers notifications about incentive lotteries.
13. The Federal Tax Service of Russia carries out, in accordance with the established procedure, inspections of the activities of legal entities, individuals, peasant (farm) enterprises in the established field of activity.
The Federal Tax Service of Russia may perform other functions in the established field of activity if such functions are provided for by federal laws, regulatory legal acts of the President of the Russian Federation or the Government of the Russian Federation.
To implement the listed areas of activity, the Federal Tax Service of Russia has the right:
Organize the necessary studies, tests, examinations, analyzes and assessments, as well as scientific research on the issues of control and supervision in the established field of activity;
Request and receive information necessary for making decisions on issues related to the established scope of activity;
Provide legal entities and individuals with explanations on issues related to the established field of activity;
Exercise control over the activities of territorial bodies of the Federal Tax Service of Russia and subordinate organizations;
Involve, in the prescribed manner, scientific and other organizations, scientists and specialists to study issues related to the established field of activity;
Apply restrictive, precautionary and prophylactic measures provided for by the legislation of the Russian Federation, as well as sanctions aimed at preventing and (or) eliminating the consequences caused by the violation by legal entities and individuals of mandatory requirements in the established field of activity, in order to suppress facts of violation of the legislation of the Russian Federation;
Create advisory and expert bodies (councils, commissions, groups, collegiums) in the established field of activity, etc.
It should be especially noted that in accordance with Decree of the President of the Russian Federation of March 9, 2004 N 314 “On the system and structure of executive authorities,” federal services and federal agencies were deprived of rule-making powers. Thus, the Federal Tax Service of Russia (unlike its predecessor, the Ministry of Taxes and Duties of the Russian Federation) does not have the right to carry out legal regulation in the established field of activity, except in cases established by federal laws, decrees of the President of the Russian Federation and decrees of the Government of the Russian Federation. In addition, the Federal Tax Service of Russia cannot provide paid services and manage state property (this limitation of the powers of the Federal Tax Service of Russia does not apply to the powers of the head of the Federal Tax Service of Russia to manage property assigned to the Federal Tax Service of Russia with the right of operational management).
The Federal Tax Service of Russia is headed by a director who bears personal responsibility for the implementation of the tasks and functions assigned to the Service.
The head of the Federal Tax Service of Russia is appointed 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 of Russia has deputies, the number of which is established by the Government of the Russian Federation. Deputy heads of the Federal Tax Service of Russia are appointed and dismissed from office by the Minister of Finance of the Russian Federation on the proposal of the head of the Federal Tax Service of Russia.
The structure of the central apparatus of the Federal Tax Service of Russia is represented by more than 20 departments created on a subject-functional basis.
Russian Federation, federal constitutional laws, Tax code of the Russian Federation and other federal laws, this Law and other legislative acts of the Russian Federation, regulatory legal acts of the President of the Russian Federation and regulatory legal acts of the Government of the Russian Federation, international treaties of the Russian Federation, as well as regulatory legal acts of federal executive authorities, government bodies of constituent entities of the Russian Federation Federation and local governments, adopted within the limits of their powers on issues of taxes and fees.
Judicial practice and legislation - Law of the Russian Federation of March 21, 1991 N 943-1 (as amended on December 27, 2018) “On the tax authorities of the Russian Federation”
by law Russian Federation dated March 21, 1991 N 943-1 “On the tax authorities of the Russian Federation” (Vedomosti of the Congress of People's Deputies of the RSFSR and the Supreme Council of the RSFSR, 1991, N 15, Art. 492);
Resolution Government of the Russian Federation dated July 23, 2007 N 470 “On approval of the Regulations on the registration and use of cash register equipment used by organizations and individual entrepreneurs” (Collected Legislation of the Russian Federation, 2007, N 31, Art. 4089);
Law of July 27, 2006 N 149-FZ “On information, information technologies and information protection”, Tax Code of the Russian Federation ( paragraph 3 of article 82), Criminal Procedure code Russian Federation, Code Russian Federation on administrative offenses and other laws.
It does not work Editorial from 08.07.1999
LAW OF THE RF dated 21.03.91 N 943-I (as amended on 08.07.99) "ON TAX AUTHORITIES OF THE RUSSIAN FEDERATION"
Article 1. Tax authorities of the Russian Federation (hereinafter referred to as the tax authorities) - a unified system of control over compliance with the tax legislation of the Russian Federation, the correctness of calculation, completeness and timely payment of taxes and other obligatory payments established by the legislation of the Russian Federation to the relevant budget, as well as control over compliance currency legislation of the Russian Federation, implemented within the competence of the tax authorities.
Article 2. The unified centralized system of tax authorities consists of the Ministry of the Russian Federation for Taxes and Duties and its territorial bodies.
Article 3. Tax authorities in their activities are guided by the Constitution of the Russian Federation, the Tax Code of the Russian Federation and other federal laws, this Law and other legislative acts of the Russian Federation, regulatory legal acts of the President of the Russian Federation and the Government of the Russian Federation, as well as regulatory legal acts of government bodies subjects of the Russian Federation and local governments, adopted within the limits of their powers on issues of taxes and fees.
Article 4. Tax authorities solve the tasks assigned to them in cooperation with federal executive authorities, state authorities of the constituent entities of the Russian Federation and local governments.
Article 5. Bodies of the Ministry of Internal Affairs of the Russian Federation are obliged to provide practical assistance to employees of tax authorities in the performance of their official duties, ensuring that measures provided for by the Law are taken to bring to justice persons who forcibly prevent employees of tax authorities from performing their official functions.
Chapter II. TASKS, RIGHTS AND RESPONSIBILITIES OF TAX AUTHORITIESArticle 6. The main tasks of the tax authorities are control over compliance with tax legislation, the correctness of calculation, completeness and timely payment of state taxes and other payments established by the legislation of the Russian Federation to the relevant budget, as well as currency control carried out in accordance with the legislation of the Russian Federation on foreign exchange regulation and exchange control and this Law.
Article 7. Tax authorities are given the right:
1. Carry out inspections of monetary documents, accounting books, reports, plans, estimates, declarations and others in government bodies and local government bodies, organizations, citizens of the Russian Federation, foreign citizens and stateless persons (hereinafter referred to as bodies, organizations and citizens). documents related to the calculation and payment of taxes and other obligatory payments to the budget; receive the necessary explanations, certificates and information on issues arising during inspections, with the exception of information constituting a commercial secret, determined in accordance with the procedure established by law.
2. Monitor compliance with legislation by citizens engaged in business activities.
3. Receive from enterprises, institutions, organizations (including banks and other financial and credit institutions), as well as from citizens with their consent, certificates, documents and copies of them relating to the economic activities of the taxpayer and necessary for correct taxation.
Tax officials are required to keep confidential information about the deposits of citizens and organizations.
4. Inspect, in compliance with the relevant rules, when exercising their powers, any production, warehouse, trading and other premises of enterprises, institutions, organizations and citizens used for generating income or related to the maintenance of taxable objects, regardless of their location. In cases where citizens refuse to allow tax officials to inspect the specified premises, tax authorities have the right to determine the taxable income of such persons on the basis of documents evidencing their receipt of income, and taking into account the taxation of persons engaged in similar activities.
5. Demand from managers and other officials of inspected enterprises, institutions, organizations, as well as from citizens, to eliminate identified violations of the legislation on taxes and other obligatory payments to the budget and legislation on entrepreneurial activity and monitor their implementation.
6. Suspend operations of enterprises, institutions, organizations and citizens on settlement and other accounts in banks and other financial and credit institutions in cases of failure to submit (or refusal to submit) accounting reports, balance sheets, calculations, declarations and other documents to the tax authorities and their officials, related to the calculation and payment of taxes and other obligatory payments to the budget.
7. Seize from enterprises, institutions and organizations documents indicating the concealment or understatement of profit (income) or the concealment of other objects from taxation, while simultaneously inspecting the documents and recording their contents. The volume and composition of seized documents are determined by the instructions of the Ministry of the Russian Federation on taxes and fees.
The basis for the seizure of relevant documents is a written reasoned decision of a tax authority official.
8. Make decisions on holding bodies, organizations and citizens accountable for committing tax offenses in the manner established by the Tax Code of the Russian Federation.
9. Collect tax arrears and collect penalties in the manner established by the Tax Code of the Russian Federation.
10. Initiate petitions for a ban in the prescribed manner from engaging in individual labor activities.
11. File claims in court and arbitration court:
On the liquidation of an enterprise of any organizational and legal form on the grounds established by the legislation of the Russian Federation, on the recognition of the registration of an enterprise as invalid in case of violation of the established procedure for creating an enterprise or non-compliance of the constituent documents with the requirements of the law and the recovery of income received in these cases;
On the recognition of transactions as invalid and the recovery of all proceeds from such transactions to the state;
On the recovery of unjustly acquired property not through a transaction, but as a result of other illegal actions.
12. Impose administrative fines:
On officials of enterprises, institutions and organizations guilty of concealing (understating) profits (income) or concealing (not accounting for) other taxable items, as well as the absence of accounting records or maintaining them in violation of the established procedure and distortion of accounting reports, failure to submit, untimely presentation or presentation in an unspecified form of accounting reports, balance sheets, calculations, declarations and other documents related to the calculation and payment of taxes and other payments to the budget - in the amount of two to five times the minimum wage for each perpetrator, and for the same actions committed repeatedly within a year after the imposition of an administrative penalty - in the amount of five to ten times the minimum wage;
On citizens guilty of violating the legislation on entrepreneurial activity or engaged in entrepreneurial activity in respect of which there is a special prohibition, as well as on citizens guilty of failing to record income or maintaining it in violation of the established procedure, failure to submit or untimely submission of income declarations or in the inclusion of distorted data in the declaration - in the amount of from two to five times the minimum wage, and for the same actions committed repeatedly within a year after the imposition of an administrative penalty - in the amount of from five to ten times the minimum wage;
For managers and other officials of enterprises, institutions and organizations, as well as for citizens who do not comply with the requirements of tax authorities and their officials listed in paragraphs 3 - 6 of this article - in the amount of two and a half to five times the minimum wage.
13. Create tax posts in organizations with three months or more of debt during the period of repayment of tax debts in order to ensure control over its repayment.
14. The Ministry of the Russian Federation for Taxes and Duties is a currency control body and performs functions related to its implementation of currency control in the manner determined by the Government of the Russian Federation.
Article 8. The rights of tax authorities provided for in paragraphs 1 - 7 of Article 7 of the Law are granted to officials of these tax authorities, and the rights provided for in paragraphs 8 - 13 are granted only to the heads of tax authorities and their deputies.
Article 9. Higher tax authorities are given the right to cancel decisions of lower tax authorities if they do not comply with the Constitution of the Russian Federation, federal laws and other regulatory legal acts.
Article 10. Tax officials perform the duties provided for by the Tax Code of the Russian Federation.
Chapter III. RESPONSIBILITY OF TAX AUTHORITIESArticle 11. Tax authorities are responsible for complete and timely accounting of all taxpayers - enterprises, institutions and organizations based on any form of ownership, and conducting documentary checks on the correctness of calculation, completeness and timely payment of state taxes and other payments to the budget at least once every two years.
Based on a written decision of the head or deputy head of the tax authority with which the taxpayer is registered, a documentary audit may not be carried out within the time limits established by part one of this article in the following cases:
1) if the taxpayer promptly submits the documents necessary for the calculation and (or) payment of taxes and other obligatory payments;
2) if the last audit did not reveal violations of tax legislation;
3) if the increase in the size of property or other object of taxation of enterprises, institutions and organizations is documented;
4) if there are no documents and information casting doubt on the origin of the taxpayer’s funds or indicating the presence of violations of tax legislation.
(as amended by Federal Laws dated 06/13/96 N 67-FZ, dated 07/08/99 N 151-FZ)
Article 12. For failure to fulfill or improper fulfillment of their duties by officials of tax authorities, they are subject to disciplinary, material and criminal liability in accordance with current legislation.
Article 13. Amounts of taxes and other obligatory payments incorrectly collected by tax authorities are subject to refund, and losses (including lost profits) caused to the taxpayer by illegal actions of tax authorities and their officials are reimbursed in the manner prescribed by law.
(as amended by the Federal Law
