Tasks and functions of the tax authorities in the Russian Federation. Tax authorities of the Russian Federation Tax authorities of the constituent entities of the Federation

TAX BODIES - government bodies that carry out taxes in accordance with the current tax legislation. The tax authorities in the Russian Federation are the Ministry of Taxes and Tax Collection and its divisions. In the cases provided for by the Tax Code, the powers of the tax authorities are vested in the customs authorities and the authorities of state extra-budgetary funds. Tax authorities, bodies of state extra-budgetary funds and customs authorities act within their competence and in accordance with the legislation of the Russian Federation. Tax authorities, bodies of state non-budgetary funds and customs authorities carry out their functions and interact through the exercise of powers and fulfillment of duties established by the Tax Code and other federal laws that determine the procedure for the organization and activities of tax authorities. The Tax Code defines the customs authorities and bodies of state extra-budgetary funds and the rights of their officials. Tax authorities are obliged (Article 32 of the Tax Code):

2) monitor compliance with the legislation on taxes and fees, as well as the regulatory legal acts adopted in accordance with it;

3) conduct in the prescribed manner;

4) carry out explanatory work on the application of legislation on taxes and fees, as well as regulatory legal acts adopted in accordance with it, inform taxpayers free of charge about current taxes and fees, submit established reporting forms and explain the procedure for filling them out, provide clarifications on the procedure for calculating and paying taxes and fees;

5) carry out a refund or overpaid or overly collected amounts of taxes, penalties and fines in the manner prescribed by the Tax Code;

6) observe tax secrets;

7) send to the taxpayer or tax agent copies of the tax audit report and the decision of the tax authority, as well as in the cases provided for by the Tax Code, and the requirement to pay tax and due. The tax authorities also bear other obligations stipulated by the Tax Code and other federal laws. The tax authorities, upon revealing circumstances that suggest a violation of the legislation on taxes and fees, containing signs of a crime (tax crime), are obliged, within ten days from the date of identification of these circumstances, to send materials to the tax police to resolve the issue of initiating a criminal case. Each level of the administrative-territorial division of the Russian Federation corresponds to certain links of the system of tax authorities: - at the federal level - the Ministry of the Russian Federation for Taxes and Duties (MNS of Russia), which is subordinate to:

Interregional inspections of the Ministry of Taxes and Tax Collection for federal districts;

Specialized interregional inspections of the Ministry of Taxes and Tax Collection;

Organizations run by the Ministry of Taxes and Tax Collection;

Department of the Ministry of Taxes and Tax Collection for the constituent entities of the Russian Federation; - at the regional level (the level of the constituent entities of the Russian Federation) - the administrations of the Ministry of Taxes and Duties of Russia for the constituent entities of the Russian Federation, which are subordinate to:

Inspection of the Ministry of Taxes and Tax Collection of the interdistrict level;

Subordinate organizations;

Local tax authorities; - at the local level (the level of municipalities within the constituent entities of the Russian Federation):

Inspections of the Ministry of Taxes and Duties of Russia by districts in cities;

Inspections of the Ministry of Taxes and Tax Collection by regions;

Inspections of the Ministry of Taxes and Tax Collection in cities without regional divisions. The tax authorities at the regional and municipal levels are the territorial bodies of the federal executive bodies of the corresponding level.

Encyclopedia of Russian and International Taxation. - M .: Jurist... A. V. Tolkushkin. 2003.

See what "TAX BODIES" are in other dictionaries:

Tax authorities- (English tax bodies) according to the legislation of the Russian Federation on taxes and fees Ministry of the Russian Federation for taxes and fees (MNS RF) and its subdivisions (Article 30 of the Tax Code of the Russian Federation *). In the cases provided for by the Tax Code of the Russian Federation ... Encyclopedia of Law

Tax authorities- the tax authorities in the Russian Federation are the Ministry of the Russian Federation for Taxes and Levies and its subdivisions in the Russian Federation. In the cases provided for by the Tax Code of Russia, the powers of the tax authorities are vested in the customs authorities ... ...

TAX AUTHORITIES- according to the legislation of the Russian Federation, the State Tax Service of the Russian Federation and its territorial divisions in the Russian Federation ... Legal Dictionary

tax authorities- according to the legislation of the Russian Federation, the State Tax Service of the Russian Federation and its territorial divisions in the Russian Federation. * * * (English tax bodies) according to the legislation of the Russian Federation on taxes and fees The Ministry of the Russian Federation for Taxes and Duties (MNS RF) and its ... ... Big Law Dictionary

Tax authorities- 1. Tax authorities make up a single centralized system of control over compliance with the legislation on taxes and fees, over the correctness of calculation, completeness and timeliness of payment (transfer) to the budget system of the Russian Federation ... ... Official terminology

Tax authorities- The Ministry of the Russian Federation for Taxes and Levies and its subdivisions in the Russian Federation (Article 9 of the Tax Code of the Russian Federation) ... Vocabulary: accounting, taxes, business law

Tax authorities- This is a single centralized system of bodies headed by the Federal Tax Service of the Russian Federation, exercising control over the observance of tax legislation, the correctness of the calculation and payment of taxes and fees to the budgetary system. Federal ... ... Big Law Dictionary

Tax authorities of the Russian Federation- Ministry of the Russian Federation for Taxes and Levies and its subdivisions in the constituent entities of the Russian Federation; and (in the specified cases) customs authorities and bodies of state extra-budgetary funds. See also: State Tax Service Financial Dictionary ... ... Financial vocabulary

Documents submitted to tax authorities for the purpose of exemption from VAT taxation of goods (works, services) sold as part of the provision of gratuitous assistance (assistance) to the Russian Federation- DOCUMENTS SUBMITTED TO THE TAX BODIES FOR THE PURPOSE OF EXEMPTION FROM TAXATION OF VAT FOR GOODS (WORKS, SERVICES) SOLD IN THE FRAMEWORK OF PROVIDING NON-REMEDIAL ... Encyclopedic dictionary-reference book of the head of the enterprise

Tax documents- tax declarations (calculations) and other documents serving as the basis for calculating and paying taxes and fees, as well as financial statements submitted by taxpayers to the tax authorities of the Russian Federation ...

Section 107 The main functions of the tax authorities

The main functions of the tax authorities are:

1) ensuring the implementation and observance of tax legislation, development of tax administration mechanisms in order to ensure timely and complete tax receipts to the budgets of all levels;

2) participation in the preparation of draft laws and other regulatory legal acts on taxation issues, including treaties with other states;

3) explanation to taxpayers of their rights and obligations;

4) timely informing taxpayers about changes in tax legislation.

Section 108. The legal basis for the activities of tax authorities and

divisions of the tax police

The legal basis for the activities of tax authorities and tax police units is the Constitution of the Republic of Tajikistan, constitutional laws, this Code and other laws of the Republic of Tajikistan, joint resolutions of the Majlisi Milli and Majlisi namoyandagon of the Majlisi Oli of the Republic of Tajikistan, resolutions of the Majlisi Milli, resolutions of the Majlisi namoyandagon, regulatory legal acts of the President of the Republic of Tajikistan and the Government of the Republic of Tajikistan, international legal acts recognized by the Republic of Tajikistan.

Section 109. Principles of activity of tax authorities and subdivisions

tax police

1. The activities of tax authorities and tax police units of the Republic of Tajikistan are carried out on the basis of the principles:

1) legality;

2) observance of human and civil rights and freedoms;

3) controllability and accountability to higher authorities.

2. In the system of tax authorities and tax police units, the creation and operation of political parties and other public associations pursuing political goals are not allowed. Employees of tax authorities and tax police units cannot be limited in their official activities by decisions of political parties and other public associations.

3. Tax authorities and tax police units carry out their activities in cooperation with other state bodies, public associations and citizens, as well as tax authorities of other states on the basis of international treaties and obligations recognized by the Republic of Tajikistan.

Section 110. Status and structure of tax authorities of the Republic of Tajikistan

Zhikistan

1. The tax authorities of the Republic of Tajikistan (hereinafter referred to as "tax authorities") consist of an authorized state body and its corresponding territorial subdivisions - tax departments for the Gorno-Badakhshan Autonomous Region, regions and the city of Dushanbe, tax inspectorates for districts, cities and districts in cities, tax inspectorates of large taxpayers under an authorized state body with offices in regions and the city of Dushanbe (hereinafter - "territorial tax authorities"), and form a single centralized system of tax authorities of the Republic of Tajikistan.

2. The authorized state body is the central state executive body that ensures the practical implementation of the functions of the tax authorities in the Republic of Tajikistan and, in cases established by regulatory legal acts, outside the Republic of Tajikistan, managing the system of tax authorities of the Republic Tajikistan and directly subordinate to the Government of the Republic of Tajikistan.

Territorial tax authorities are structural subdivisions of the authorized state body on the ground and are directly subordinate vertically to the relevant higher tax authorities.

3. The authorized state body is included in the system of central executive authorities of the Republic of Tajikistan.

4. The authorized state body and territorial tax authorities are legal entities, have independent balances, special accounts in the Treasury of the Ministry of Finance of the Republic of Tajikistan, its local authorities, a seal depicting the State Emblem of the Republic of Tajikistan with its name on the state gift language.

5. Heads of tax authorities in the Gorno-Badakhshan Autonomous Region, regions and the city of Dushanbe, tax inspectorates in districts, cities and districts in cities, inspectorates of large taxpayers with offices in regions and the city of Dushanbe ensure the implementation of tasks assigned to tax authorities for corresponding territories, organize, coordinate and control the activities of their subordinate divisions.

6. Tax authorities have full authority in matters of ensuring state control over the full and timely payment of taxes, except for cases in which this Code provides for the collection of taxes by other authorities.

Section 111. The powers of the first head of the authorized state

donation body

The first head of the authorized state body:

1) organizes the activities of the authorized state body and territorial tax authorities, other subdivisions included in the system of the authorized state body for the execution of the functions, tasks and responsibilities assigned to these bodies and subdivisions and is responsible for the results of these activities;

2) submits proposals to the Government of the Republic of Tajikistan on the appointment and dismissal of his deputies, on the approval of the personal composition of the members of the collegium of the authorized state body;

3) in accordance with the regulatory legal acts on remuneration in force in the Republic of Tajikistan, approve staffing tables and cost estimates for the maintenance of tax authorities, other subordinate enterprises, organizations and divisions, except for divisions of the tax police, an authorized state body, which are registered with financial authorities;

4) determines the functional responsibilities of his deputies, approves the Regulations on departments, independent departments and other divisions of the authorized state body, except for divisions of the tax police, in the prescribed manner issues orders, instructions, instructions and guidelines;

5) appoints and dismisses the first heads of territorial tax authorities;

6) determines the list of positions of employees of tax authorities, other enterprises and organizations subordinate to the authorized state body, except for tax police units, appointed and dismissed by the first head of the authorized state body and heads of territorial tax authorities;

7) in accordance with the established procedure, assigns class ranks to employees of tax authorities and special ranks to employees of the tax police;

8) in accordance with the established procedure, submit to the President of the Republic of Tajikistan a petition for conferring class ranks on the senior officers of the tax police and class officials;

9) cancels orders, instructions and instructions of the heads of lower tax authorities and tax police units that contradict this Code and other legislation of the Republic of Tajikistan;

10) submits, in accordance with the current legislation, to state bodies, officials of enterprises, institutions and organizations, regardless of the form of ownership, and to public associations mandatory for consideration submissions and proposals to eliminate the circumstances that contributed to the commission of tax crimes and offenses;

11) performs other functions established by the current regulatory legal acts.

Section 112. Financing and logistics

tax authorities and tax police units

1. Financing of the expenses of tax authorities and tax police units is carried out at the expense of the republican budget.

2. The procedure and norms for material and technical support of tax authorities and tax police units are established by the Government of the Republic of Tajikistan.

3. The property of tax authorities and tax police units is state property. The specified property is not subject to privatization.

Section 113. Tax officer

1. Persons who meet the qualification requirements for holding positions approved by the authorized state body in accordance with the established procedure are appointed to the positions of employees of tax authorities at all levels.

2. An employee of the tax authority is assigned a class rank in accordance with the established procedure.

3. The class ranks of tax officials are determined by the Majlisi namoyandagon of the Majlisi Oli of the Republic of Tajikistan. The regulations on the procedure for assigning class officials to tax officials are approved by the President of the Republic of Tajikistan.

4. Employees of tax authorities are issued with uniforms, samples and norms of issuance of which are approved by the Government of the Republic of Tajikistan.

5. Employees of tax authorities, in confirmation of their powers, are issued an official certificate, the sample of which is approved by the authorized state body.

Section 114. Service in the tax authorities

1. Service in tax authorities is regulated by the legislation of the Republic of Tajikistan and this Code.

2. Employees of tax authorities undergo certification in accordance with the procedure established by regulatory legal acts.

3. Employees of tax authorities are prohibited from:

1) along with the main position, perform other paid work (except for scientific, creative and pedagogical activities), engage in entrepreneurial activity;

2) interfere in the activities of the taxpayer on issues not related to the subject of inspection or control;

3) collect taxes, fines, interest and other mandatory payments from the taxpayer in cash, except for the cases established by Article 87 of this Code;

4) use the fact of a tax violation as a basis for interference or restriction of other legal activities of the taxpayer;

5) require the provision of documents, explanations, and materials that are not related to the subject of the tax audit;

6) use and disseminate information about a taxpayer obtained in the course of a tax audit for purposes not provided for by this Code, and perform other actions that contradict the regulatory legal acts of the Republic of Tajikistan.

Section 115. The relationship of tax authorities and departments for

log police with public authorities

1. Tax authorities and tax police units carry out their legal duties independently of central and local executive bodies of state power, law enforcement, financial and other state bodies and interact with these bodies.

2. State authorities are obliged to provide assistance and provide information at the request of tax authorities and tax police units in order to ensure the implementation of tax legislation and establish control over the payment of taxes. These authorities are prohibited from interfering with the activities of tax authorities and tax police units, unless otherwise provided by law.

3. The customs authorities and bodies of the Social Protection Fund under the Government of the Republic of Tajikistan are obliged to regularly provide the tax authorities with the information they have in order to comply with tax legislation in accordance with the established procedure.

Section 116. Transfer of powers by the head to other persons

The head of a tax authority may transfer to an official of tax authorities the powers or duties entrusted to him or entrusted to him by legislation, with the exception of the powers provided for in part 2 of Article 120 of this Code.

Section 117. Annual reports

1. Within six months after the end of each financial year, the authorized state body shall ensure the publication in the publicly available print media of a report on the work of the tax system of the Republic of Tajikistan.

2. The report must contain the following information:

1) the amount of taxes collected by tax authorities, indicating the name of taxes, in accordance with which they were collected, and regional (city) tax inspectorates, in which they were paid (collected);

2) the amount of tax arrears (arrears) with a breakdown in accordance with paragraph 1) of this part;

3) expenses incurred by tax authorities in the process of collecting taxes;

4) statistical data on provided tax benefits and delays in arrears, including during the reporting financial year;

5) a description of the achievements and shortcomings in the work of the tax system;

6) a list of the names and surnames of individuals, the names of legal entities, the tax from which was charged, but remains unpaid in an amount exceeding 5,000 monthly minimum wages, indicating also the amount of arrears.

CONTENTS

1. The essence of the tax authorities of the Russian Federation ………………………… .. ……… .3

2. Tasks and basic rights and obligations of tax authorities ………………………… ... 10

3. Interaction of the system of tax authorities with state authorities.14

List of sources used ……………………………………………………… 17

Applications

1. ESSENCE OF TAX BODIES OF THE RUSSIAN FEDERATION

Taxation has been known since the existence of the state. To date, it has been reliably established that the first material evidence of taxes dates back to 3300-3200 BC. NS. A little later, the first specialized bodies dealing with tax collection appeared.

The modern history of the tax system in Russia dates back to 1918, when the system of tax authorities of the Russian Empire was destroyed and new structures began to be created.

Decree of the Council of People's Commissars of October 31, 1918 approved the Regulation on the organization of financial departments of provincial and district executive committees. At the same time, the previously operating tax authorities were abolished.

The changes that took place in the country in the late 80s - early 90s. touched upon the sphere of taxation. As a result of the reorganization on the basis of the existing tax authorities in 1990, the following were created:

The Main State Tax Inspectorate of the USSR Ministry of Finance;

State tax inspectorates of the ministries of finance of the union republics;

State tax inspectorates of the ministries of finance of the autonomous republics;

State tax inspectorates of financial institutions of regions, territories, districts, cities, districts.

State tax inspectorates of various levels, carrying out the tasks assigned to them, were subordinate to the relevant ministries of finance and their local offices, as well as to higher inspectorates.

In 1991 - 1992, the creation of a unified centralized State Tax Service of the Russian Federation took place. The unified centralized system of tax authorities consisted of:

State Tax Service of the Russian Federation (STS RF);

State tax inspections (STI) of the republics within the Russian Federation, territories, regions, autonomous formations, cities with regional divisions;

State tax inspectorates (STI) for districts, cities without district divisions and district in cities.

Since 1996, the All-Russian State Tax Academy of the State Tax Service of Russia has been established. In addition, the Institute of Taxes and Taxation of the Financial Academy operates under the Government of the Russian Federation.

At the end of 1998, the State Tax Service of the Russian Federation was renamed into the Ministry of the Russian Federation for Taxes and Duties. The Ministry of Taxes and Duties of Russia operated until September 2004, when it was transformed into the Federal Tax Service, which was re-incorporated into the Ministry of Finance.

The tax authorities form a unified centralized system for monitoring compliance with the legislation on taxes and fees, for the correctness of calculation, completeness and timeliness of payment (transfer) to the budgetary system of the Russian Federation of taxes and fees and other obligatory payments. A single centralized system of tax authorities, as can be seen from Figure 1, is made up of the federal tax service and its territorial bodies - the administrations of the Service for the constituent entities of the Russian Federation, interregional inspections of the Service, inspections of the Service for districts, districts in cities, cities without regional divisions, inspections of the Service at the interdistrict level ... The creation of any other tax authorities that are not part of the unified centralized system of the Federal Tax Service of the Russian Federation is not allowed, which follows from the principle of the unity of the Russian tax system.

Fig. 1. The system of tax authorities of the Russian Federation

The Federal Tax Service (FTS of Russia) is a federal executive body exercising the functions of control and supervision over compliance with the legislation on taxes and fees, over the correctness of calculation, completeness and timeliness of the introduction of taxes and fees into the relevant budget, in cases stipulated by the legislation of the Russian Federation, for the correctness of the calculation, completeness and timeliness of making other obligatory payments to the relevant budget, for the production and circulation of ethyl alcohol, alcohol-containing, alcoholic and tobacco products, as well as the functions of a currency control agent within the competence of the tax authorities.

The Service is an authorized federal executive body that carries out state registration of legal entities, individuals as individual entrepreneurs and peasant (farmer) enterprises, as well as an authorized federal executive body that ensures the representation in bankruptcy cases and in bankruptcy procedures of claims for payment of mandatory payments and claims of the Russian Federation for monetary obligations.

The FTS system includes subordinate organizations.

Subordinate organizations of the Federal Tax Service:

Main Research Computing Center of the Federal Tax Service of Russia (FSUE GNIVTs Federal Tax Service of Russia)

State Research Institute for the Development of the Tax System of the Federal Tax Service of Russia (GNII RNS)

State health-improving, educational institutions and federal state unitary enterprises under the jurisdiction of the Federal Tax Service of Russia.

The territorial bodies of the Federal Tax Service are:

Department of the Federal Tax Service for the constituent entities of the Russian Federation;

Interregional Inspectorates of the Federal Tax Service;

Inspection of the Federal Tax Service for districts, districts in cities, cities without district division;

Inspection of the Federal Tax Service of the interdistrict level.

The main burden of working with taxpayers lies with the inspections of the Federal Tax Service of Russia in regions, districts in cities, cities without regional divisions and inter-district levels. The inspectorate is directly subordinate to the Office of the Federal Tax Service of Russia for the subject of the federation. As a legal entity, the inspectorate independently on its own behalf acquires and exercises civil property and personal non-property rights, bears obligations, acts in court as a plaintiff, a defendant. It is the inspections that directly implement the above functions of the tax authorities.

The structure of the inspection is approved by the head of the Directorate of the subject of the federation. Typical structures of inspections of the Federal Tax Service of Russia are approved by departmental order No. BG-3-20 / 312 dated 08.08.2000. The head of the inspection also approves the staffing table in agreement with the Office of the subject of the federation within the established staffing and payroll. On matters of official activity, the inspectorate is under the control of the Territorial Administration and the Federal Tax Service.

The Interregional Inspectorate of the Federal Tax Service for the Federal District (hereinafter referred to as the Interregional Inspectorate) is a territorial body of the Federal Tax Service at the interregional level for the Federal District and is part of the unified centralized system of tax authorities of the Russian Federation.

The Interregional Inspectorate is directly subordinate to the Federal Tax Service and is controlled by it in all matters of its activities.

The Interregional Inspectorate was created to carry out interaction between the Federal Tax Service and the Plenipotentiary Representative of the President of the Russian Federation in the Federal District on issues within its competence, check the effectiveness of the work of the Federal Tax Service of Russia departments in the constituent entities of the Russian Federation to ensure complete, timely, correct calculation and payment of taxes and other obligatory payments to relevant budgets and state extra-budgetary funds, as well as for exercising, within their competence, financial control over the activities of territorial tax authorities, federal state unitary enterprises and institutions under the jurisdiction of the Federal Tax Service, on the territory of the corresponding constituent entity of the Russian Federation included in the federal district.

The management of the activities of the Interregional Inspectorate is carried out by the head of the Interregional Inspectorate.

The head of the Interregional Inspectorate is appointed to the position (in agreement with the plenipotentiary representative of the President of the Russian Federation in the federal district) and dismissed by order of the head of the Federal Tax Service.

The head of the Interregional Inspectorate has deputies, whose powers and duties are determined by job descriptions and the order of the head of the Interregional Inspectorate.

The deputy head of the Interregional Inspectorate is appointed to the position (in agreement with the plenipotentiary representative of the President of the Russian Federation in the federal district) and dismissed by order of the head of the Federal Tax Service on the proposal of the head of the Interregional Inspectorate.

The Federal Tax Service is headed by a head 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 is personally responsible for the performance of the tasks and functions 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 central office of the Federal Tax Service of the Russian Federation includes the following structural divisions:

The Federal Tax Service is under the jurisdiction of the Ministry of Finance of the Russian Federation. The location of the Federal Tax Service is Moscow.

40. Tax authorities of the Russian Federation: structure, tasks, functions. Rights and obligations of tax authorities.

Tax authorities- a unified system of control over compliance with the legislation on taxes and fees, over the correctness of calculation, completeness and timeliness of payment (transfer) of taxes and fees to the budgetary system of the Russian Federation. The structure of the tax authorities of the Russian Federation: 1.level Federal Tax Service of the Russian Federation in the Ministry of Finance of the Russian Federation; Interregional inspections of the Federal Tax Service for Federal Districts. 2. level Administration of the Federal Tax Service of the Russian Federation by region; Interdistrict Inspectorates of the Federal Tax Service of the Russian Federation 3. the level of the Inspectorate of the Federal Tax Service of the Russian Federation by city and district. Interdistrict Inspections: 1. Inspections that control the activities of taxpayers on the territory of several districts; 2. Inspections that control the activities of taxpayers of a certain category (in. Legal entities, banks, major taxpayers, construction companies, etc.) The main work with taxpayers is carried out by inspections, other tax authorities perform control and management functions over subordinate bodies.

Functions: 1) comply with the legislation on taxes and fees; 2) ensure accounting of taxpayers; 3) monitor compliance by taxpayers and other participants in tax relations with tax legislation; 4) conduct explanatory work on the application of legislation on taxes and fees; 5) carry out refunds or offset unnecessarily paid or excessively collected amounts of taxes; 6) observe tax secrecy. The main task of the tax authorities control over the correctness of calculation, completeness and timeliness of payment of taxes to the budget. Tax authorities' rights: 1.require documents from taxpayers; 2. to carry out tax audits; 3. to suspend transactions on the taxpayer's accounts; 4. to inspect the premises of the taxpayer, to conduct an inventory; 5. to unconditionally collect arrears, penalties, fines from organizations; 6.require from banks documents confirming the fact of debiting from the taxpayer's accounts Responsibilities of the tax authorities: 1. to comply with the legislation on taxes and fees; 2. to exercise control over the observance of the legislation; 3. keep records of taxpayers; 4. to observe tax secrets; 5. To inform taxpayers and tax agents free of charge about applicable taxes and fees, rights and obligations of a taxpayer.

41. Tax control: economic content, subjects, forms. Tax audits, the procedure for their implementation, meaning.

Tax control the activity of authorized bodies for monitoring compliance by taxpayers, tax agents and payers of levies with legislation on taxes and levies in the manner established by the Tax Code of the Russian Federation is recognized. Tax control is a type of state financial control. 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, examining premises and territories used to generate income (profit), as well as in other forms, provided for by the Tax Code of the Russian Federation. Controlled entities are any state and municipal bodies, organizations and individuals involved in tax legal relations as taxpayers or tax agents. Tax control in their characteristic forms is also carried out by the prosecution and internal affairs bodies, customs authorities, the Accounts Chamber of the Russian Federation, and the Federal Service for Financial Monitoring. Tax control is carried out in the following forms: tax audits (office and field); obtaining explanations from taxpayers, tax agents and payers of fees; checking accounting and reporting data; inspection and examination of premises and territories used to generate income (profit); other forms (such as the creation of tax posts, etc.).

Cameral cash examination carried out at the location of the cash. body based on tax. Declarations and documents submitted tax, and other documents on the activities of the tax, available from the tax authority. KP be carried out in tech. 3 months from the date of submission of the declaration. When conducting CP in some. Cash situations. bodies to them. the right to request additional tax from the tax. doc (when using tax. incentives, taxes related to the use of natural resources and VAT, when compensation for damage is claimed). Outbound cash examination is carried out on the territory of the cash on the basis of the decision of the head (deputy head) of the cash. organ. VP in relation to one taxpayer is carried out for one or more taxes. The subject of the VP is. correctness of calculation and timeliness of payment of taxes, check m. covered no more than 3 years, the previous year in which a decision was made to conduct an audit; cash authorities are not entitled to conduct 2 or more EPs for the same taxes for the same period; the number of inspections per year in relation to 1 tax is not m. more than 2; VP can not last more than 2 months (1 month for branches and representative offices), however, in some cases, the period can be. up to 4-6 months The result of the check is drawn up in an act in the cat. The identified errors are reflected and proposals are given for imposing tax liability.

1) by a higher tax authority - in order to control the activities of the tax authority that conducted the audit;

2) the tax authority that previously conducted the audit, on the basis of the decision of its head (deputy head) - if the taxpayer submits a revised tax return. As part of the re-audit, the period for which the revised tax return is submitted is checked.

An audit carried out in connection with the reorganization or liquidation of a taxpaying organization may be carried out regardless of the time and subject of the previous audit.

The functions of the tax authorities - central, regional and local - differ somewhat. But since the main task of all links is the same - control over compliance with tax legislation, tax authorities at all levels have common functions:

1) comply with the legislation on taxes and fees;

2) ensure the accounting of taxpayers;

3) exercise control over the observance of tax legislation by taxpayers and other participants in tax relations;

4) carry out explanatory work on the application of legislation on taxes and fees;

5) to carry out a refund or offset of overpaid or overly collected amounts of taxes;

6) observe tax secrets.

The central office, in addition to the functions performed by the local link of the tax service, has the following powers:

Organizes, coordinates and controls the work of tax inspectorates;

Carries out analytical and statistical activities;

Develops and publishes instructional and methodological instructions and other documents on the application of tax legislation

Carries out control over the acts related to taxation, issued by ministries, departments and other organizations;

Participates in the development of tax policy, preparation of draft legislative acts and international treaties on taxation;

Solves issues of international cooperation.

To implement the tasks assigned to the tax authorities, they are endowed with powers that can be subdivided into groups based on their functions:

a) registration of taxpayers;

b) control over compliance with tax legislation;

c) calculation of salary taxes;

d) suspension of transactions with bank accounts and the imposition of seizure of the property of taxpayers, payers of fees and tax agents;

e) application of measures aimed at suppressing and eliminating the revealed violations of tax legislation;

g) inspection of any premises and territories used by the taxpayer to generate income or related to the maintenance of taxable items, regardless of their location;

h) control over the correspondence of large expenses of individuals to their income;

i) conducting tax audits, inventory of taxpayers' property;

j) powers of tax authorities in the field of currency control;

k) collection of arrears on taxes and fees, as well as penalties;

l) publication of instructive and methodological instructions on the application of tax legislation;

m) attraction of specialists, experts and translators for tax control;

o) creation of tax posts;

In accordance with the Tax Code of the Russian Federation, tax authorities have the right to require the following information from a taxpayer, payers of fees, tax agents, representatives of taxpayers and other obligated persons:

Documents, in the forms established by state bodies and local self-government bodies, serving as the basis for calculating and paying taxes;

Explanations and documents confirming the correctness of the calculation and the timeliness of payment of taxes.

Tax authorities have the right to conduct tax audits in the manner prescribed by the Code.

One of the most effective methods of tax control is a tax audit.

A tax audit can be in-house or on-site. If a cameral tax audit is carried out in the tax authority itself in relation to all taxpayers on the basis of the submitted declaration and documents, then an on-site tax audit is carried out in relation to the organization and individual entrepreneurs in the field. The Tax Code of the Russian Federation made significant adjustments to the procedure for the implementation and organization of such inspections. In contrast to the earlier legislation, the rules for the appointment, conduct and registration of the results of a tax audit are clearly spelled out, and the maximum terms for carrying out (3 months) from the date of the taxpayer's submission of the tax return are determined.

A taxpayer, to whom an official of a tax authority has arrived to conduct an on-site tax audit, has the right to demand that the official present his service certificate and a resolution of the head of the tax authority (or his deputy) on conducting an on-site tax audit of this taxpayer. Another innovation is that the tax authority does not have the right to conduct repeated field audits for the same taxes, except for cases when the second audit is related to the reorganization or liquidation of a taxpayer organization and when a repeated tax audit is carried out by a higher tax authority as a control for the activities of the tax authority that conducted the audit.

In addition, the tax authorities have the right to seize documents from a taxpayer under an act during a tax audit. Firstly, documents that testify to the commission of any tax offenses are subject to seizure; secondly, documents can be seized only in cases where there is sufficient reason to believe that these documents will be destroyed. hidden, altered or replaced; thirdly, tax authorities are entitled to seize documents within the framework of tax control only during the period of the audit.

When obstructing the access of officials of tax authorities conducting a tax audit to these territories or premises (except for residential), the tax authorities have the right to independently determine the amount of taxes to be paid on the basis of an assessment of the data he has about the taxpayer or by analogy.

Compared to the previous legislation, the Tax Code, tax authorities are empowered to determine the amount of tax by calculation also in cases where income and expenses are not accounted for, taxable items are accounted for or records are kept in violation of the established procedure, which made it impossible to calculate taxes.

In order to carry out their functions, including the functions of tax control, tax authorities must have the necessary information. The tax authorities receive some of this information directly in the course of their activities, while the other part of the information is provided to them by various authorities. The list of this information provided to the tax authorities is given in Art. 85 of the Tax Code of the Russian Federation. In accordance with this article, information is provided by the authorities:

Carrying out the registration of the organization;

Registering individuals engaged in entrepreneurial activities without forming a legal entity;

Issuing licenses, certificates or other similar documents to individuals whose activities are aimed at systematic income generation, and are not subject to registration;

Individuals registering at the place of residence or the fact of birth and death of individuals;

Carrying out the accounting and (or) registration of immovable property located in the territory under their jurisdiction;

Guardianship and trusteeship, educational, medical institutions, institutions of social protection of the population and other similar institutions;

Authorized to perform notarial acts and notaries in private practice.

Banks are obliged to inform the tax authority about opening or closing an account of an organization, an individual entrepreneur, or other persons, in accordance with Art. 86 of the Tax Code of the Russian Federation.

On the basis of a written notification, a taxpayer may be summoned to the tax authorities to provide explanations in connection with the payment (transfer) of taxes to them.

An innovation in tax legislation was the provision by the tax authority to independently conduct an inventory of property owned by the taxpayer. Inventory refers to a way of checking the compliance of the actual availability of funds in kind with accounting data. It is carried out in order to ensure the reliability of accounting and tax accounting indicators. The tax authorities are empowered to demand from taxpayers and other obligated persons to eliminate the revealed violations of the legislation on taxes and fees and to monitor the fulfillment of these requirements.

Also, significant changes have occurred in the regulation of the right of tax authorities to collect taxes, fees and penalties. By virtue of clause 1 of article 45 of the Code, the compulsory collection of tax from an organization is carried out, as a rule, in an indisputable manner, from an individual - in a judicial proceeding. The collection of penalties is carried out exclusively by a court decision.

The tax authorities have the right to provide taxpayers with deferrals and installments for the payment of sanctions (fines) for tax violations. It should be emphasized that the taxpayer does not have the right to demand from the tax authorities a deferral or installment plan for the payment of fines - this is the exclusive right of the tax authorities.

The Tax Code introduced new rights of tax authorities to summon as witnesses to any individuals who may be aware of any circumstances relevant to the implementation of tax control with compensation for travel expenses to the location and stay with the tax authority. The tax authority has the right to engage specialists, experts and translators for tax control.

If violations are found in the procedure for issuing licenses for the right to carry out certain types of activities or violations of the terms of licenses, tax authorities have the right to file petitions with the authorities that issued licenses to cancel these licenses or to suspend their actions.

In paragraph 1 of Art. 31 of the Tax Code of the Russian Federation defines the types of claims with which the tax authorities have the right to apply to the courts:

On the collection of tax sanctions from persons who have committed tax offenses;

On invalidating the state registration of a legal entity or state registration of an individual as an individual entrepreneur;

On the liquidation of an organization of any organizational and legal form on the grounds established by the legislation of the Russian Federation;

On the recognition of transactions as invalid and on the recovery of property acquired under such transactions to the state income in cases stipulated by the civil legislation of the Russian Federation;

On the collection to the state income of property that was unjustifiably acquired not under a transaction, but as a result of other illegal actions;

On early termination of an agreement on a tax credit and an investment tax credit;

On the collection of debts in taxes, fees, corresponding penalties and fines to budgets (extra-budgetary funds) held for more than 3 months by organizations that are dependent companies (subsidiaries) in accordance with the civil legislation of the Russian Federation, from the respective main companies, when the latter's accounts in banks receive proceeds from the goods (work, services) of dependent companies sold.

In addition, the Tax Code may establish other cases for filing claims by tax authorities.

In accordance with Art. 6 of the Federal Law of January 8, 1998 "On Insolvency (Bankruptcy)" 11 Collected Legislation of the Russian Federation. 1998. N 2. Art. 222. The debtor, prosecutor, tax authorities and other bodies authorized in accordance with federal law have the right to apply to an arbitration court with an application for declaring the debtor bankrupt in connection with failure to fulfill the obligation to pay mandatory payments.

The Code and other federal laws may grant other rights to tax authorities.

Thus, in the Regulations on the Ministry of the Russian Federation for Taxes and Duties, the tax authorities are entrusted with the implementation of the functions of state control and regulation in the field of production and circulation of ethyl alcohol and alcoholic beverages.

Along with the rights that the tax authorities had before the entry into force of the Tax Code of the Russian Federation, the code introduced a number of new rights that the tax authorities have since January 1, 1999 when performing the tasks assigned to them.

These rights include:

1. The right to seize the property of taxpayers and other liable persons in the manner prescribed by the Code.

According to Article 72 of the Tax Code of the Russian Federation, the seizure of property is one of the ways to ensure the fulfillment of obligations to pay taxes and fees. The procedure and conditions for the seizure of a taxpayer's property are established by Article 77 of the Tax Code of the Russian Federation. At the moment, the tax authorities do not use this right, tk. these powers are granted to the federal tax police (Article 11 of the RF Law of 24.06.93 N 5238-1 "On Federal Tax Police").

2. The right to provide taxpayers with deferrals and installments in the payment of sanctions for tax violations.

3. The right to demand from banks documents confirming the execution of payment orders of taxpayers and other obligated persons and collection orders (orders) of tax authorities to deduct taxes and sanctions for tax violations from the accounts of taxpayers and other obliged persons.

The Tax Code determined that the obligation to pay tax by a taxpayer is considered fulfilled from the moment he submits an order to the bank to pay the corresponding tax if there is a sufficient cash balance on the taxpayer's account (Article 45 of the Tax Code). Thus, this right is granted to the tax authorities to establish the fact that the taxpayer has fulfilled his main obligation - to pay taxes.

Banks are required to submit the relevant documents to the tax authorities. In addition, failure to provide the tax authority with information about the taxpayer, according to Article 126 of the Tax Code of the Russian Federation, is a tax offense for the commission of which liability is provided in the form of a fine of 5,000 rubles.

4. The right to call as witnesses persons who may be aware of any circumstances relevant to tax control.

These rights contribute to the implementation of the function of tax authorities to organize and conduct tax control.

5. The right to file applications for the cancellation or suspension of licenses issued to legal entities and individuals for the right to carry out certain types of activities.

6. The right to sue for early termination of a tax credit agreement and an investment tax credit.

As a general rule, unilateral refusal to execute an agreement is not allowed (Article 450 of the Civil Code of the Russian Federation) unless it is established by law or by agreement of the parties, therefore, for early termination of agreements on tax credit and investment tax credit, tax authorities must file claims with the courts for their termination.

It should be noted that the list of rights of tax authorities established by Article 31 of the Tax Code of the Russian Federation is not closed. In accordance with clause 2 of article 31 of the Tax Code of the Russian Federation, tax authorities also exercise other rights provided for by this Code and other federal laws.