Tax authorities. The Tax Inspectorate of the Federal Tax Service is under the jurisdiction of

The profession of tax inspector is on everyone's lips. Someone pronounces these words with bated breath, while others dream of being in his place. Indeed, the work is very prestigious and desirable. This material contains basic information about this profession.

Tax inspector - who is he?

To begin with, it should be noted that this is an employee of government agencies, whose responsibilities include possession of a large amount of information, the ability to analyze and frequent trips and business trips. A tax inspector is a position of an employee who monitors the timeliness and completeness of revenues to the state budget from all categories of the population.

The first mentions of inspectors can be found in the Bible, only then taxes were called “tithes”.

Responsibilities

The tax inspector, whose duties are determined by law, must inspect various enterprises, summarize financial statements and accounting data, and receive explanations from payers.

Its jurisdiction also includes the possibility of using financial sanctions against violators. The inspector has a number of responsibilities that he must perform efficiently. These include:

monitoring compliance with tax laws;
holding payers accountable;
knowledge of constitutional and tax law;
checking financial documents for hidden payments;
awareness of the economic enterprises with which he deals;
carrying out on-site inspections, as well as random inspections;
analysis of results;
imposition of penalties;
maintaining impartiality;
reporting;
consultations for citizens;
collection, study and analysis of large amounts of financial information;
drawing up documentation of a financial nature (reports, purchase and sale agreements, etc.).

A tax inspector is a unique profession in some way, because the list of responsibilities includes many items that require certain skills and abilities from the performer.

Qualities required for the profession

A tax inspector, whose responsibilities have a wide range, must also have a number of necessary qualities in order to cope with his job. This:

ability to;
long concentration of attention;
increased attention to detail;
emotional stability;
impartiality;
honesty;
responsibility;
confidence;
the ability to defend one's opinion;
perseverance;
demanding of oneself and others;
orderliness of thoughts;
ability to make quick decisions;
painstakingness;
good memory;
ability to generalize;
perseverance when working with documentation.

History of the profession

In order to understand where the profession of state tax inspector came from, you need to look into the distant past. In ancient times, kings and feudal lords collected various taxes from all people to ensure the existence of the state and the king's court.

These fees were called “myto” - duty, fee. Therefore, for a long time in Rus', people of this profession were called “publicans.” From this we can conclude that at first the tax inspector was exclusively engaged in collecting funds from the population.

In the 18th century, such workers began to be called fiscals (from “to confiscate”). The chief tax inspector of that time performed the function of collecting money, and wrote denunciations to Peter I against those who did not pay. The Tsar introduced a special rank for this, which was called “Ober-Fiscal”. After which this word acquired a new meaning - “snatcher”. Later, in order to avoid any assessments, the position was renamed tax inspector.

pros

This is a very prestigious job. A tax inspector is a position whose main components are: stability, high wages, a full benefits package, and constant communications.

In addition, the main advantage of the inspector profession is that all its representatives are civil servants. From which it follows that tax employees will never lose their importance and will always have protection from the state. Another advantage is that this is one of the most in-demand professions, and a good master of his craft will always be needed.

It is also worth paying attention to the fact that a person who gives advice to other people can always help himself. Possession of knowledge of law and finance is the most important in everyone’s life.

Also, the main advantages of the profession include a high salary. The salary is one of the largest among positions that are considered budgetary.

And, of course, representatives of this profession have their own holiday. Tax Inspector Day in Russia is celebrated annually on November 21.

Minuses

To become a good tax specialist, you need to understand all the disadvantages of this profession:

a large amount of information that needs to be remembered;
a lot of routine work with documents;
high level of responsibility;
frequent changes in legislation;
possible frequent business trips, which usually interferes with family people.

A tax inspector is a very difficult profession that requires constant concentration. You can’t relax even for a day, so not every person copes with such a position. There are not many disadvantages, especially if you consciously chose this path.

The position requires special attention to detail, constant training and a lot of time.

Speaking about the shortcomings, it should be noted that there has long been a dislike for tax inspectors. Therefore, people of this profession are very often insulted for no reason, they are afraid and speak unflatteringly about them. The profession also comes with some psychological stress.

Well, the most important thing that stands out as the shortcomings of this prestigious work is its monotony and almost complete lack of variety.

Places of work

The state tax inspector has a small choice of places of work. Many of them are budget. This is a narrow circle of organizations, which includes the tax inspection service, the Federal Tax Inspectorate, and some government agencies that collect funds from individuals and legal entities.

However, it is important to remember that once you receive your degree, you are not limited to the list of jobs listed above. As a person who has a state tax inspector, any profession related to law, economics and even politics will submit to you.

Tax inspector: where to study?

In order to master a specialty, you need a higher education, which is obtained at the economic and financial faculties of universities. As well as a special professional one, which is given in accounting and credit technical schools in the “Taxes and Taxation” department.

The best higher educational institutions in Russia produce brilliant specialists. You can enroll in:

Academy under the Ministry of Internal Affairs of Russia;
All-Russian State Tax Academy under the Ministry of Finance of the Government of the Russian Federation;
and finance (MESI);
Russian Economic Academy named after G. V. Plekhanov;
Russian Trade and Economic University (and its branches).

But if you have natural abilities and a predisposition to this profession, then any economic or economic field will open the door for you to the field of taxation.

Professional skills

During your training you will be able to radically change your personality. At the university you will be given a good theoretical basis, but there are skills that you must develop on your own. Some of them are discussed below.

The profession of a tax inspector includes such skills and abilities as knowledge of tax legislation. However, university teachers can only provide you with a small part of the theory, because laws are amended every day. You must accustom yourself to daily monitoring of news in key areas, especially those related to your activities.

They will also show you the basics of preparing tax documentation and various reports. You will need to practice and bring your skills to automaticity on your own. At universities, future tax inspectors are told how to navigate the basics, types and forms of accounting. But you will also have to learn this business on your own.

Speaking about professional ethics, everything will be explained to you theoretically, but you need to be able to correctly apply your knowledge in practice.

Additional features

The state tax inspector must have a higher education in the legal, economic or financial field. A person in this profession needs a number of additional skills and abilities. You need to remember that immediately after graduating from university you will not become the country's chief tax officer. This is a very complex and multifunctional profession that requires daily work on yourself. Often, all newcomers start in small services, and their responsibilities include monotonous and routine work with documents. This should be taken as an irreplaceable practical experience and a transition period in building your career.

Representatives of this profession play a vital role in the development of the state. After all, they are the ones who ensure that tax collection is carried out as honestly and impartially as possible. These funds replenish the state budget. They also perform the function of supporting state institutions. Therefore, a huge responsibility falls on the shoulders of the taxman, which not every person can bear. In fact, it depends on his honest work whether the state will give a decent life to its citizens.

The inspector's profession has many aspects that need to be paid attention to even before starting education. Having weighed all the pros and cons, you should clearly know whether you are capable of such a difficult and demanding position for a candidate.

Career and salary

Every tax inspector must receive a higher or specialized education. Whether you study at a university or a college, it doesn't matter as long as you become a good professional. Since the position is public, you have quite a lot of chances to find a job. The profession has an average level of demand, but good specialists are always needed.

Quite high; in addition, tax authorities are provided with bonuses, vacation pay, preferential compensation, and allowances. They have an excellent benefits package.

There are good prospects for career growth in this area. Since the structure itself is very complex and multi-level, tax inspectors start from an ordinary position. Then there is a chance to take the post of department head. This may be followed by the position of chief district inspector. Well, having conquered city services, you can reach the All-Russian level.

The system of tax authorities in the country was recreated in 1990 in accordance with the administrative-territorial division of the country on the basis of Resolution of the Council of Ministers of the USSR of January 24, 1990 No. 76 “On the State Tax Service”. During this period, it was reformed several times. The period of its activity can be divided into the following stages.

The first stage - 1990-1991. In the system of the Ministry of Finance of the USSR, a tax service was formed consisting of: the Main State Tax Inspectorate of the Ministry of Finance of the USSR, state tax inspectorates of the Union Ministries of Finance and state tax inspectorates for autonomous republics, territories, regions, districts, cities, districts and districts in cities.

The second stage - 1992-1998. By Decree of the President of Russia of November 21, 1991 N 229 “On the State Tax Service of the RSFSR”, an independent State Tax Service of Russia was formed in 1992, separated from the Ministry of Finance of Russia. By the way, Tax Authorities Day is set on November 21, i.e. on the day of adoption of this Decree.

The third stage - 1999-2004. By Decree of the President of Russia of December 23, 1998 N 1635 “On the Ministry of the Russian Federation for Taxes and Duties”, the State Tax Service of Russia was transformed into the Ministry of the Russian Federation for Taxes and Duties (MNS of Russia).

The beginning of the fourth stage was the Decree of the President of Russia of March 9, 2004 N 314 “On the system and structure of federal executive bodies”, by which the Ministry of the Russian Federation for Taxes and Duties was transformed into the Federal Tax Service (FTS of Russia), transferring the functions of the tax department for the adoption of regulatory acts and conducting explanatory work on the legislation on taxes and fees to the Ministry of Finance of Russia.

The Federal Tax Service of Russia is under the jurisdiction of the Ministry of Finance of Russia. Thus, the country's tax authorities returned to the Ministry of Finance, where they had historically been located since the formation of the Ministry, i.e. since 1802

Tax authorities form a three-tier system. The main element of this system is tax inspectorates for cities, districts and districts in cities, interdistrict inspectorates. The second link is the departments for the constituent entities of the Russian Federation: republics, territories, regions, districts, Moscow and St. Petersburg (until 1999 - inspections). The system of tax authorities of the country is headed by the Federal Tax Service of Russia - the federal executive body for control and supervision in the field of taxes.

Tax departments in all countries of the world have a significant staff, for example in the USA - 120 thousand people, in the UK - about 100 thousand, in France - 82.4 thousand people. But the leadership apparently belongs to Russia; the number of employees of the Federal Tax Service of Russia is 180 thousand employees.

Modern regulation of the activities of the country's tax authorities is carried out on the basis of:

1) Tax Code of the Russian Federation;

3) Decree of the Government of the Russian Federation of September 30, 2004 N 506 “On approval of the Regulations on the Federal Tax Service”;

4) Order of the Ministry of Finance of Russia dated August 9, 2005 N 101n “On approval of the Regulations on the territorial bodies of the Federal Tax Service.”

Analysis of these and other documents and materials allows us to draw conclusions about the powers, rights and responsibilities of tax authorities.

Tax authorities constitute a single centralized system of control over compliance with legislation on taxes and fees, over the correct calculation, completeness and timeliness of payment (transfer) to the budget system of the Russian Federation of taxes and fees and other obligatory payments in cases provided for by law, over 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.

Control is the main direction of activity of tax authorities.

The Service is also an authorized federal executive body that carries out:

Representation in bankruptcy cases and bankruptcy proceedings of claims for payment of obligatory payments and claims of Russia for monetary obligations.

In accordance with Art. 34 of the Tax Code, customs authorities also enjoy the rights and bear the responsibilities of tax authorities to collect taxes (VAT and excise taxes) when moving goods across the customs border of Russia.

At the request of tax authorities, internal affairs bodies participate in on-site inspections conducted by tax authorities and independently have the right to conduct them. If circumstances are identified that require action by the tax authorities, the internal affairs bodies, within ten days from the date of discovery of such circumstances, send the materials to the appropriate tax authority to make a decision on them.

The Federal Tax Service of Russia carries out its activities directly and through its territorial bodies in interaction with other federal executive authorities, executive authorities of constituent entities of the Russian Federation, local governments and state extra-budgetary funds, public associations and other organizations.

The range of responsibilities of tax authorities increases every year. In 1992, tax authorities began to control the receipt of payments to road funds, since 1993 they began to control the use of cash registers, then - control over the production and turnover of alcohol and tobacco products, since 2001 - control over the receipt of payments to state off-budget funds.

Since July 2002, the tax authorities have been entrusted with a new task - state registration of legal entities, and since 2004 - individual entrepreneurs. Since 2004, the Federal Tax Service of Russia has become the legal successor of the Federal Service of Russia for Financial Recovery and Bankruptcy - in legal relations related to representing the interests of Russia in bankruptcy procedures.

Initially, the activities of tax inspectorates were based on specialization by types of taxes, regardless of the number of payers and the tax potential of the territory. Before 2002, 58% of inspections, primarily in rural areas, were small - up to 40 employees.

There were practically no two tax inspectorates with identical structures. For example, in Moscow until 2002, there were 27 different organizational structures in 40 inspectorates.

The introduction of progressive forms of organization and administration is reflected in the Federal Target Program "Development of Tax Authorities (2002 - 2004)", approved by Decree of the Government of the Russian Federation of December 21, 2001 N 888.

During the implementation of this Program, standard structures of inspections were introduced for districts, districts in cities, cities without district division and inter-district level with an established maximum number of employees of over 89 to 100 units, over 150 units.

With the creation of the Ministry of the Russian Federation for Taxes and Duties and the completion of the transition of territorial tax authorities to standard structures, the number of departments in the constituent entities of the Federation and inspections was reduced.

In addition, the Federal Tax Service of Russia is subordinate to: the State Research Institute for the Development of the Tax System (GNIIRaNS), the Main Research Computing Center (GNIVTs), five educational and methodological centers and three journals - "Russian Tax Courier", "Tax Policy and Practice" , "Registration Bulletin".

The central apparatus consists of 13 departments:

Analytical management;

Control management;

Tax Administration;

Human Resources Department;

Financial management;

Information Technology Department;

Legal management;

Department of Debt Settlement and Bankruptcy Proceedings;

Office for Pre-trial Settlement of Tax Disputes;

Administrative and control department;

Property Tax Administration;

Taxpayer Relations Department;

Department of Transfer Pricing and International Cooperation.

Work has been carried out to administer the largest taxpayers at the federal and regional levels.

Administration of the largest taxpayers at the federal level is entrusted to the following interregional inspectorates of the Federal Tax Service of Russia for the largest taxpayers in the field:

Exploration, production, refining, transportation and sale of oil and petroleum products;

Exploration, production, processing, transportation and sale of gas;

Main types of manufacturing, construction, trade and other activities;

Production and sale of electrical energy;

Production and sales of metallurgical industry products;

Providing transport services;

Sales and (or) provision for use of technical means ensuring the provision of communication services;

Mechanical engineering;

Financial and credit sphere.

There are also 39 inter-district inspectorates of the Federal Tax Service of Russia for the largest taxpayers in 37 constituent entities of the Russian Federation. It must be borne in mind that the largest organizations subject to administration at the regional level, located in the constituent entities of the Russian Federation, on the territory of which interdistrict inspectorates for the largest taxpayers have not been created, are subject to administration at the location of the organization with control assigned to management.

Tax authorities exercise control and supervision over:

Compliance with legislation on taxes and fees, correct calculation, completeness and timeliness of payment of taxes and fees and other obligatory payments;

Submission of declarations on the volume of production and turnover of alcoholic products with an ethyl alcohol content of more than 40% and on the volume of use of ethyl alcohol for the production of alcoholic products;

Actual volumes of production and turnover of alcoholic products;

Conducting foreign exchange transactions by residents and non-residents that are not credit institutions or currency exchanges;

Compliance with the requirements for cash register equipment, the procedure and conditions for its registration and use;

Complete accounting of cash revenues in organizations and individual entrepreneurs;

Conducting lotteries, including the targeted use of proceeds from lotteries.

Tax authorities issue:

Permissions to conduct all-Russian lotteries;

Certificates of registration of an organization carrying out transactions with denatured ethyl alcohol.

Tax authorities carry out:

State registration of legal entities, individuals as individual entrepreneurs and peasant (farm) farms;

Installation and sealing of control alcohol measuring devices in organizations producing ethyl alcohol from raw materials of all types;

State control over the process of denaturation of ethyl alcohol and alcohol-containing non-food products and the content of denaturing substances in them;

Licensing of production and circulation of alcoholic products;

Issuance of federal special stamps for labeling alcoholic beverages and special stamps for labeling tobacco and tobacco products produced in the Russian Federation.

Tax authorities register:

Commercial concession agreements;

Cash register equipment.

Tax authorities conduct:

Accounting for all taxpayers;

Unified State Register of Legal Entities, Unified State Register of Individual Entrepreneurs and Unified State Register of Taxpayers;

Unified State Register of Lotteries;

A unified state automated information system for recording the volume of production and turnover of alcoholic beverages.

A number of powers of tax authorities are related to servicing payers. Tax officials are obliged to:

Treat payers and their representatives correctly and attentively, and not humiliate their honor and dignity (Article 33 of the Code);

Receive citizens, ensure timely and complete consideration of their applications, make decisions on them and send responses to applicants within the established time frame;

Provide tax reporting forms and explain the procedure for filling them out;

To inform payers, when registering them, information about the details of the Federal Treasury accounts necessary for filling out orders for the transfer of taxes, fees, penalties and fines to the budget;

To inform payers free of charge about current taxes, regulations on taxes and fees, the procedure for calculating and paying taxes, the rights and obligations of payers, the powers of tax authorities;

Provide explanations to payers, while the tax authorities are guided by written explanations of the Russian Ministry of Finance.

In turn, the Ministry of Finance of Russia, the financial authorities of the constituent entities of the Russian Federation and municipalities are also required to provide written explanations within two months from the date of receipt of the relevant request. By decision of the head of the relevant financial authority, this period may be extended, but not more than by one month.

The financial authorities of the constituent entities of the Russian Federation and municipalities provide clarifications on the application of the legislation of the constituent entities of the Russian Federation on taxes and regulations of municipalities on local taxes, respectively.

Tax authorities refund or offset overpaid or overcollected amounts of taxes and fees, as well as penalties and fines, and make decisions on changing the deadlines for paying taxes, fees and penalties.

An important function of the tax authorities is the development of forms and procedures for filling out declarations (calculations) for taxes and fees, which are then approved by the Ministry of Finance of Russia.

Tax authorities approve numerous forms of other documents, including:

Tax notice;

Tax payment requirements;

Applications and notifications about registration and deregistration with the tax authority;

Certificates of registration with the tax authority;

Decisions of the head of the tax authority to conduct an on-site audit;

Tax audit report and report on the discovery of facts indicating offenses provided for by the Tax Code (with the exception of offenses provided for in Articles 120, 122, 123);

Submission by tax agents of information on the income of individuals and the amounts of accrued and withheld taxes for the tax period;

Certificates of income received by individuals and tax amounts withheld;

Submissions by the bodies carrying out state registration of vehicles, information about vehicles registered or deregistered with these bodies, as well as about the persons to whom the vehicles are registered;

Notifications about the opening (closing) of accounts (deposits) in foreign currency (in the currency of the Russian Federation) in banks outside the territory of the Russian Federation;

A receipt confirming the receipt of funds for payment of taxes, issued by the local administration to taxpayers;

A document drawn up when arrears are identified;

Sending to the bank a decision to suspend operations on bank accounts on paper and a decision to cancel the suspension of operations;

Act of joint reconciliation of calculations for taxes, fees, penalties and fines;

Messages from the bank to the tax authority about the opening or closing of an account, about changes in account details;

Grounds and procedure for extending the period for conducting an on-site tax audit;

Formats for submitting declarations (calculations) in electronic form.

Tax authorities ensure, within their competence, the protection of information constituting state secrets.

In order to exercise its powers, the Federal Tax Service of Russia has the right:

Organize the necessary studies, tests, examinations, analyzes and assessments, as well as scientific research on issues of control and supervision;

Request and receive information necessary for decision-making;

Exercise control over the activities of territorial bodies and subordinate organizations;

File claims in courts of general jurisdiction or arbitration courts:

On the collection of arrears, penalties and fines for tax offenses;

On compensation for damage caused to the state and (or) municipality as a result of unlawful actions of the bank to write off funds from the payer’s account after receiving a decision from the tax authority to suspend operations, as a result of which it became impossible for the tax authority to collect arrears, debts on penalties and fines;

On early termination of an investment tax credit agreement and in other cases;

Develop and approve samples of uniforms, insignia and insignia, certificates, as well as the procedure for wearing uniforms.

Tax authorities have great rights when carrying out control activities: to apply restrictive, precautionary and prophylactic measures, as well as sanctions aimed at preventing and (or) eliminating the consequences caused by violation of mandatory requirements by legal entities and individuals.

Tax authorities have the right:

Require from the payer documents that serve as the basis for the calculation and payment of taxes and fees, as well as confirming the correctness of calculation and timely payment;

Conduct tax audits;

Seize documents during inspections in cases where there are reasonable grounds to believe that these documents will be destroyed, hidden, altered or replaced;

Summon, on the basis of a written notification, payers to give explanations in connection with their payment of taxes and fees or in connection with a tax audit;

Suspend transactions on the payer's bank accounts and seize his property;

Inspect any premises and territories used by the payer to generate income or related to the maintenance of taxable objects, and conduct an inventory of his property;

Determine the amount of taxes payable by calculation based on available information about the payer, as well as data on other similar payers in cases of the payer’s refusal to allow officials of the tax authority to inspect the premises and territories, failure to submit to the tax authority for more than two months the taxes necessary for the calculation documents, lack of accounting of income and expenses, accounting of taxable objects or keeping records in violation of the established procedure, which led to the impossibility of calculating taxes;

Require payers to eliminate identified violations;

Collect arrears, as well as penalties and fines;

Require from banks documents confirming the fact of debiting the amounts of taxes, fees, penalties and fines from the payer’s accounts and from correspondent bank accounts and transferring these amounts to the budget;

Involve specialists, experts and translators to carry out tax control;

Call witnesses;

Submit petitions for cancellation or suspension of licenses;

Send materials to the internal affairs bodies within 10 days to resolve the issue of initiating a criminal case, if within two months from the date of expiration of the deadline for fulfilling the requirement to pay the tax, the payer has not fully repaid the arrears specified in this requirement, the size of which suggests the fact of a tax crime.

Higher tax authorities have the right to cancel and change decisions of lower tax authorities.

The Federal Tax Service of Russia does not have the right to carry out legal regulation, as well as the management of state property and the provision of paid services.

The Federal Tax Service of Russia is headed by a director appointed and dismissed by the Government of the Russian Federation on the proposal of the Minister of Finance of the Russian Federation. The head has deputies who are appointed to the position and dismissed from office by the Minister of Finance of the Russian Federation on the proposal of the head of the service.

Head of the Federal Tax Service of Russia:

Submits to the Minister of Finance of the Russian Federation:

Proposals on the maximum number and wage fund for employees of the central office and territorial service bodies;

Proposals for the appointment and dismissal of managers in the constituent entities of the Russian Federation;

Draft annual plan and forecast performance indicators of the service, as well as a report on their implementation;

Appoints and dismisses heads of interregional inspectorates and their deputies, deputy heads of departments for constituent entities of the Russian Federation, heads of inspectorates for districts, districts in cities, cities without district divisions, inspections at the interdistrict level;

Approves the structure and staffing of the central apparatus of the service, the number and wage fund of employees of territorial bodies, as well as the cost estimate for their maintenance.

The costs of maintaining the Federal Tax Service of Russia are financed from funds provided in the federal budget. The Federal Tax Service and its territorial bodies are legal entities, have a form and seal with the image of the State Emblem of the Russian Federation and with its name, emblem, other seals, stamps and forms, as well as invoices. The location of the central office of the Federal Tax Service is Moscow.

Tax and customs authorities are responsible for losses caused to payers as a result of their unlawful actions or inaction, as well as unlawful actions or inaction of officials and other employees of these bodies in the performance of their official duties. These losses are reimbursed from the federal budget.

The most common lower level of territorial bodies of the Federal Tax Service of Russia are inspections for a district, a district in a city, a city without district division, and inspections at the interdistrict level.

In addition to the above powers, they conduct:

Accounting (for each payer and type of payment) of the amounts of taxes payable and actually received by the budget, as well as the amounts of penalties and tax sanctions;

Represent information contained in the Unified State Register of Legal Entities, Unified State Register of Individual Entrepreneurs and Unified State Register of Entities;

Carry out work on acquisition, storage, accounting and use of archival documents.

The Federal Tax Service department for the constituent entity of the Russian Federation, in addition to the above rights and obligations, carries out state registration of legal entities in respect of which a special registration procedure has been established (parties, banks, etc.); controls the activities of lower tax authorities.

An important role in ensuring analysis and tax audits belongs to the interregional inspectorate for centralized data processing (DC).

This inspection:

Provides reception and input control of reporting data and other information received from tax authorities, payers on paper and electronic media and subject to centralized processing;

Performs automated processing and entry of information into the information base;

Brings the processed information to the territorial bodies of the Federal Tax Service of Russia;

Maintains reference information and classifiers, as well as a collection of algorithms and programs of the Federal Tax Service of Russia;

Prepares reports;

Maintains: Unified State Register of Legal Entities, Unified State Register of Individual Entrepreneurs, Unified State Register of Real Estate, registers of licenses, permits, certificates;

Ensures the reliability of federal information resources through their duplication and redundancy;

Provides archival storage of federal information resources of the Federal Tax Service of Russia;

Carry out automated selection of payers for tax audits and communicate its results to the relevant territorial bodies of the Federal Tax Service of Russia, conduct an analysis of the effectiveness of audits;

Prepares analytical tables for analyzing and assessing the tax potential of Russia and its constituent entities, analyzing the efficiency of the tax authorities and forecasting tax revenues to the relevant budgets.

The Interregional Inspectorate of the Federal Tax Service of Russia for the Federal District (there are 7 of them) exercises the following powers:

Organizes and conducts inspections of territorial bodies of the Federal Tax Service of Russia and organizations;

Conducts on-site inspections assigned by the Federal Tax Service of Russia;

Conducts analysis of tax evasion schemes, prepares proposals for identifying, suppressing and preventing these schemes.

Tax authorities interact with state authorities of the constituent entities of the Russian Federation and local governments.

They provide information:

About accrued and paid amounts by type of taxes, fees and other obligatory payments;

On the amounts of debt, arrears, deferred (installed), restructured and suspended for collection of taxes, fees, penalties and fines by type of taxes, fees and other obligatory payments.

In turn, the financial authorities of the constituent entities of the Russian Federation and local administrations provide the tax authorities with information:

About the tax benefits provided;

On the administrative-territorial composition of the constituent entities of the Russian Federation, indicating specific municipalities that are part of the constituent entity of the Russian Federation, and the settlements that are part of these municipalities, their addresses and codes;

On offsets and refunds of overpaid or collected taxes, fees, and penalties carried out by decision of the tax authority.

The Ministry of Finance and the Federal Tax Service of Russia have developed a number of indicators by which the effectiveness of the activities of tax authorities is assessed.

The main indicators include the following:

Tax collection, i.e. ratio of received amounts to accrued amounts;

The share of claims won by tax authorities - by their amount;

The share of claims won by tax authorities - by their number;

Reducing payers' debt;

Increasing the share of payers satisfied with the work of tax authorities;

Number of payers with Internet access to state registers;

The share of payers with Internet access to their personal account.

Approved administrative regulations of the Federal Tax Service:

Administrative regulations for the execution by the Federal Tax Service of the state function of verifying compliance with requirements for lottery equipment dated August 24, 2012, approved by Order of the Ministry of Finance of Russia No. 117n;
On approval of the administrative regulations of the Federal Tax Service for the provision of public services of free information (including in writing) to taxpayers, fee payers and tax agents about current taxes and fees, legislation on taxes and fees and regulatory legal acts adopted in accordance with it, the procedure for calculating and paying taxes and fees, the rights and obligations of taxpayers, fee payers and tax agents, the powers of tax authorities and their officials, as well as the acceptance of tax returns (calculations) dated July 2, 2012, approved by Order of the Ministry of Finance of Russia No. 99n
On approval of the Administrative Regulations for the provision by the Federal Tax Service of the state service for registering cash register equipment used by organizations and individual entrepreneurs in accordance with the legislation of the Russian Federation dated June 29, 2012, approved by Order of the Ministry of Finance of Russia No. 94n
On approval of the Administrative Regulations for the provision by the Federal Tax Service of state services for state registration of legal entities, individuals as individual entrepreneurs and peasant (farm) farms dated June 22, 2012, approved by Order of the Ministry of Finance of Russia No. 87n
On approval of the Administrative Regulations for the provision by the Federal Tax Service of Russia of public services for maintaining in the prescribed manner the unified state register of lotteries, the state register of all-Russian lotteries dated May 22, 2012, approved by Order of the Ministry of Finance of Russia No. 66n
On approval of the Administrative Regulations for the provision by the Federal Tax Service of public services for the implementation of personal reception of citizens, ensuring timely and complete consideration of citizens' appeals, making decisions on them and sending responses to applicants within the period established by the legislation of the Russian Federation of February 15, 2012, approved by Order of the Ministry of Finance of Russia No. 25n
On approval of the Administrative Regulations for the provision by the Federal Tax Service of the state service for reviewing notifications of all-Russian incentive lotteries dated October 31, 2011, approved by Order of the Ministry of Finance of Russia No. 144n
On approval of the Administrative Regulations for the provision by the Federal Tax Service of state services for issuing, in the prescribed manner, permits to conduct all-Russian non-state lotteries dated October 27, 2011, approved by Order of the Ministry of Finance of Russia No. 141n
On approval of the Administrative Regulations for the execution by the Federal Tax Service of the state function of exercising control and supervision over the completeness of accounting for cash proceeds in organizations and individual entrepreneurs dated October 17, 2011, approved by Order of the Ministry of Finance of Russia No. 133n
On approval of the administrative regulations for the execution by the Federal Tax Service of the state function of monitoring and supervising compliance with the requirements for cash register equipment, the procedure and conditions for its registration and use dated October 17, 2011, approved by Order of the Ministry of Finance of Russia No. 132n
On approval of the Administrative Regulations for the execution by the Federal Tax Service of the state function of checking the technical condition of gaming equipment dated October 11, 2011, approved by Order of the Ministry of Finance of Russia No. 128n
On approval of the Administrative Regulations for the execution by the Federal Tax Service of the state function of monitoring the implementation of foreign exchange transactions by residents and non-residents who are not credit institutions or currency exchanges dated October 4, 2011, approved by Order of the Ministry of Finance of Russia No. 123n
On approval of the Administrative Regulations for the execution by the Federal Tax Service of the state function of maintaining, in accordance with the established procedure, a register of licenses to carry out activities for the production of counterfeit-proof printed products, including forms of securities, as well as trade in these products dated October 25, 2007, approved by Order of the Ministry of Finance of Russia No. 94n

Currently, tax authorities are carrying out pre-trial settlement of tax disputes.

Pre-trial settlement of tax disputes is a set of measures provided for by the legislation of the Russian Federation on taxes and fees, the legislation of the Russian Federation on the consideration of citizens' appeals and internal departmental acts, carried out by officials of tax authorities in an administrative manner, in order to resolve a tax dispute.

The main tasks of tax audit units are:

Creation of conditions for the exercise of the rights of taxpayers to consider their disputes with tax authorities, statements and complaints of individuals and legal entities against the actions or inactions of the tax authorities of the Russian Federation (officials of the tax authorities of the Russian Federation), as well as against non-regulatory acts of the tax authorities of the Russian Federation related with the application of the legislation of the Russian Federation on taxes and fees, or other acts of legislation of the Russian Federation, control over the implementation of which is entrusted to the tax authorities;

Creation of conditions for the exercise of the rights of taxpayers (tax agents, payers of fees) to consider their objections (disagreements) regarding acts of tax control measures taken;

Informing taxpayers based on the results of consideration of their disputes with tax authorities, statements and complaints of individuals and legal entities regarding actions or inactions of tax authorities of the Russian Federation (officials of tax authorities of the Russian Federation), as well as non-regulatory acts of tax authorities of the Russian Federation related to the application of legislation of the Russian Federation on taxes and fees, or other acts of legislation of the Russian Federation, control over the implementation of which is entrusted to the tax authorities;

Analysis of the causes of tax disputes and taking measures to eliminate them further;

Creating conditions for strengthening the rule of law in the activities of tax authorities by improving their law enforcement activities.

The main functions of tax audit units are:

Consideration of applications and complaints against acts of a non-normative nature, actions (inaction) of lower territorial tax authorities, as well as their officials regarding the application of the legislation of the Russian Federation on taxes and fees, or other acts of legislation of the Russian Federation, control over the implementation of which is entrusted to the tax authorities.

Consideration of objections (disagreements) of taxpayers (tax agents, payers of fees) regarding acts of on-site tax audits;

Generalization, analysis of the practice of considering tax disputes in pre-trial order in lower tax authorities and submission of proposals to the Federal Tax Service of Russia for its improvement;

Collection, systematization, processing and analysis of information generated as a result of an intradepartmental tax audit in the department of the Federal Tax Service of Russia for the relevant constituent entity of the Russian Federation and lower tax authorities.

Identification of typical causes of tax disputes considered pre-trial at the level of management of the Federal Tax Service of Russia for the relevant constituent entity of the Russian Federation, and participation in taking measures to eliminate them, including by:

Participation in work to eliminate inconsistencies in various departmental clarifications.

Tax authorities provide taxpayers with the following electronic services.

1. Taxpayer personal account for individuals The “Taxpayer Personal Account for Individuals” service allows the taxpayer to receive up-to-date information about tax debts to the budget, the amounts of accrued and paid tax payments, about movable and immovable property, monitor the status of settlements with the budget, receive and print tax notices and receipts for payment of tax payments, pay tax debts, contact the tax authorities without a personal visit to the tax office.

2. Find out your debt The “Find out your debt” service provides users with the opportunity to search for information about debt on property, transport, land taxes, personal income tax (only for individuals, citizens of the Russian Federation) and print a payment document (notice) in the form No. PD (tax) .

3. Contact the Federal Tax Service of Russia This service is an additional means for individuals and legal entities to apply to the Federal Tax Service.

4. Check yourself and your counterparty Allows you to find out:

Information about legal entities entered into the Unified State Register of Legal Entities (publication)

Information about legal entities and individual entrepreneurs in respect of which documents for state registration have been submitted, including for state registration of changes made to the constituent documents of a legal entity, and amendments to information about a legal entity contained in the Unified State Register of Legal Entities

Messages from legal entities published in the journal "Bulletin of State Registration" on decisions on liquidation, reorganization, reduction of authorized capital, acquisition by a limited liability company of 20% of the authorized capital of another company, as well as other messages from legal entities that they are required to publish in accordance with the legislation of the Russian Federation

Legal entities whose executive bodies include disqualified persons

Addresses indicated during state registration as the location of several legal entities

Information about persons who refused participation (management) in the organization in court or in respect of whom this fact was established (confirmed) in court

Information about legal entities with which there is no connection at the address (location) indicated by them, entered in the Unified State Register of Legal Entities

5. Online appointment for inspection The “Online appointment with the inspectorate” service provides the taxpayer with the opportunity to make an appointment at the selected time with the tax office online. The service is provided to both legal entities and individual entrepreneurs, as well as individuals.

6. Find out about the complaint This service provides an opportunity for organizations and individuals to receive information about the progress and results of consideration of applications (complaints, applications, proposals) received by the Federal Tax Service.

7. Explanations of the Federal Tax Service, mandatory for application by tax authorities The resource explains to taxpayers and employees of territorial tax authorities the official position of the Federal Tax Service of Russia on the procedure for filling out tax returns, calculating and paying taxes and fees, agreed with the Ministry of Finance of Russia.

8. Federal information address system The Federal Information Address System (FIAS) service allows you to obtain reliable, uniform, publicly accessible, structured address information on the territory of the Russian Federation.

9. Questionnaire Offers the opportunity to evaluate the work of tax authorities

10. Software for legal entities and individuals

11. Vacancies The service is intended to inform about vacancies of the Federal Tax Service of Russia.

12. Regulatory and methodological materials of the Federal Tax Service of Russia

14. Forum of the website of the Federal Tax Service of Russia The forum is intended for users to:

You could find the answer to your question;

They published an answer to a question that was of interest to many:

The forum is an exchange of knowledge, skills, and experience.

15. Address and payment details of your inspection Allows the taxpayer to find out the number, address and details of his tax office at his address.

16. Find out the TIN This service allows you to:

Find out your TIN;

Find out the TIN of an individual.

17. Submitting an application for registration by an individual The service allows you to:

Fill out an individual’s application for registration with the tax authority on the territory of the Russian Federation;

Receive information about the status of application processing by the tax authority on the website and by email (if you indicate it in the application in the “Applicant’s contact information” section);

Print the completed application.

18. Submission of electronic documents for state registration of legal entities and individual entrepreneurs The service provides the opportunity to send a package of documents to the tax authority during state registration of legal entities and individual entrepreneurs. The service requires an electronic digital signature and the installation of a special program for preparing a package of documents. At the same time, a certificate of state registration can be obtained in a way convenient for the taxpayer; a mandatory personal visit to the tax office is not required.

19. Submitting an application for state registration as an individual entrepreneur The service allows individuals registered as an individual entrepreneur to submit an application for state registration. The service operates interactively and does not require an electronic signature. To obtain a certificate of state registration, you will need a personal visit to the tax office.

20. Create your own business The service is an interactive step-by-step instruction for beginning entrepreneurs: it will help you choose a form of registration and taxation regime, carry out state registration, learn about the rules for using cash register equipment, and obtain the necessary information about the procedure for conducting tax audits.

Property taxes: rates and benefits The Internet service “Property taxes: rates and benefits” was created in order to improve the administration of property taxes and increase the efficiency of informing taxpayers on the application of tax rates and benefits for the following taxes: property tax for individuals, property tax for organizations , land tax, transport tax.

21. Frequently asked questions The service was created to improve the quality of information for taxpayers. Here is a database of answers to the most pressing questions of taxpayers: about the current tax legislation, property tax rates, benefits, the procedure for interacting with tax authorities on various issues, etc.

22. Fill out a payment order Allows you to prepare payment documents for the transfer of taxes, fees and other payments to the budget system of the Russian Federation in electronic form.

23. Payment of state duty Allows you to prepare payment documents for the transfer of taxes, fees and other payments to the budget system of the Russian Federation in electronic form.

24. Access to the Unified State Register of Legal Entities and Unified State Register of Individual Entrepreneurs This service provides the opportunity to obtain information from the Unified State Register of Legal Entities (USRLE) and the Unified State Register of Individual Entrepreneurs (USRIP) in electronic form via the Internet.

25. Obtaining an extract from the Unified State Register of Legal Entities/Unified State Register of Individual Entrepreneurs via the Internet This service provides an opportunity for interested parties to obtain information from the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs in the form of an extract (electronic or on paper) based on a request sent via the Internet.

26. Submission of tax and accounting reports in electronic form.

27. Deadlines for sending tax notices Allows you to find out about the planned deadlines for sending tax notices for personal property tax, transport and land taxes to a specific tax office.

Federal Tax Service (FTS) – This is a federal executive body that carries out a diverse tree of functions related to the control of tax flows in the Russian Federation. This institute was created in not so distant 2004 on the basis of the state tax service and the Ministry of Taxes and Duties of the Russian Federation. On the unified portal of public services of the Russian Federation, the Federal Tax Service accepts orders for the registration of legal entities and entrepreneurs, accepts tax returns, and informs citizens about current tax debts. A full list of services is presented in both electronic and non-electronic form. At the moment, the Federal Tax Service provides 27 types of services. The current director is Mikhail Vladimirovich Mishustin. The Federal Tax Service has its own website and hotline, postal address and physical addresses.

Federal Tax Service in the legislation of the Russian Federation

The first mention of the Federal Tax Service in our laws dates back to September 30, 2004. Then the Decree of the Government of the Russian Federation “On approval of the regulations on the federal tax service” was approved. The latest revisions of these documents occurred as recently as September 23, 2017. The Regulations on the Federal Tax Service contain three simple points - general provisions, powers and organization of activities. Based on the first paragraph of the chapter “General Provisions,” we can say that the Federal Tax Service exercises functions of control and supervision over compliance with tax legislation. The Federal Tax Service is under the jurisdiction of the Ministry of Finance of the Russian Federation. The federal tax office performs its functions on the basis of the Constitution of the Russian Federation, as well as various federal laws and regulations. The Federal Tax Service is part of the centralized system of tax authorities with corresponding rights and obligations. Amendments to the legislation regarding the Federal Tax Service have occurred throughout its existence and today have an optimal form.

What functions does the Federal Tax Service perform?

A complete list with all edits can be found in the above legal document. Let's try to summarize everything that is written there and give this information the most understandable form for the legally unprepared reader. As has been repeatedly stated, the main function of the Federal Tax Service is control and supervision of compliance with the tax legislation of the Russian Federation. The next function of the Federal Tax Service is the state registration of legal entities and individuals as individual entrepreneurs or farms. Also, the Federal Tax Service is responsible for the accreditation of foreign legal entities, not including credit organizations. Another important task of the Federal Tax Service is the representation of bankruptcy cases with the fulfillment of requirements for mandatory payments on the basis of the laws of the Russian Federation. The activities of the Federal Tax Service are continuously connected with territorial bodies. Often, the federal tax service interacts with other executive authorities. As a trivial example, let’s imagine that an enterprise was caught in non-payment of taxes. In this case, the Federal Tax Service will interact with the police institute. As a rule, ordinary citizens associate tax services with something terrible. There are few people who would like to constantly see them at their enterprise or report on their next purchase. However, this is only one side of the coin. In practice, the federal tax service, in addition to control and supervision, carries out a sufficient number of useful functions for citizens of the Russian Federation. We can find a full list of services on the website gosuslugi.ru.

Official website of the Federal Tax Service of the Russian Federation

If you dig more closely, you can find out that our domestic Internet is not only rich in government service websites. The Federal Tax Service also has its own Internet resource – nalog.ru. The site has a very convenient, intuitive interface. First of all, you can select the region you are interested in. Everything is represented here, even the most remote regions of our country. From Moscow to Khanty-Mansiysk. The site also has a video assistant, which is also very cool. The Internet resource is available in two languages – Russian and English. The English version of the site was created for foreign citizens and functions perfectly. On the main page you can see the latest news in the tax field, read some economic journalism, and learn about forecasts for the future in this area. Naturally, for full access to the resources of the resource, you need to register and log into your personal account. Interestingly, here they are presented in three types - for individuals, individual entrepreneurs and legal entities. After completing the registration procedure, we will be able to use the electronic services presented on the site, for example, find out your TIN, check counterparties, make an appointment with the tax office, and so on. There is also a local equivalent of a book of complaints and suggestions. On the very right side of the screen there will be an icon called “Your Opinion”, where you can express yourself freely and even get an answer. On the site, they did not forget to leave for study tax legislation, hotline numbers and other contacts through which you can communicate with the support service.

What services can you get from the Federal Tax Service?

Above, in the text, we have already briefly covered the services provided by the Federal Tax Service, however, this topic deserves a separate discussion. First of all, we remind the reader that the services of the federal tax service are divided into two types - electronic and non-electronic. Accordingly, in the first option you only need a computer and an Internet connection, but in the second you will need direct physical contact. Today, the Federal Tax Service provides four electronic services - free information to taxpayers about current taxes and fees, acceptance of tax returns, state registration of legal entities and individuals as individual entrepreneurs. The fourth service is simply informing the citizen about what TIN he has. The list of non-electronic services is much larger and more confusing. To summarize, in general, the Federal Tax Service provides non-electronic services for maintaining various registers, issuing certificates of registration of various entities, monitoring compliance with tax rules, licensing various types of activities and providing information and documents contained in the unified state register of legal entities and the unified state register of individual entrepreneurs. There is also a small separate point - checking the technical condition of gaming equipment. Obtaining these services is possible both through the website of the Federal Tax Service of the Russian Federation and through the website of government services. You can also come to the so-called “Points of Appeal”, where they will help you with any questions you may have and outline future prospects. The difference between receiving Federal Tax Service services in Moscow and the regions is small, however, for obvious reasons, the speed and quality of service in the capital will be much higher. On the other hand, if, on the contrary, you dream of seeing the tax authorities less often, then such a situation will play into your hands.

Uncovered functions performed by the Federal Tax Service

The Federal Tax Service has a number of functions that you will not find in legislation. They are presented on the official website of the Federal Tax Service and look quite interesting. Firstly, the Federal Tax Service performs very serious analytical functions. It stores detailed information about current tax statistics and forecasts for the future, both near and distant. Naturally, such an information base is gold for a person who competently knows how to handle large volumes of information. Another interesting function of the federal tax service is combating corruption. Of course, many readers now smiled, because in our established consciousness, tax inspector and corruption are almost synonymous words. As soon as the tax inspector appears on the threshold of the company's office, the director hastily takes him into his office, treats him to cognac and gives him envelopes with clear contents. However, the Federal Tax Service website has its own opinion on this matter. Here is a whole list of documents intended to combat corruption schemes, methodological materials for identifying this vice, feedback for reports of the discovery of facts of corrupt transactions and its own commission for resolving such issues. Impressive, isn't it?

Legal assistance in interaction with the Federal Tax Service

It's no secret that almost every serious and self-respecting company has a professional lawyer at its headquarters, or even a whole team of such specialists. In the context of the topic we are discussing, the presence of a lawyer becomes especially important. The fact is that today there are simply countless taxes, and many citizens have neither the time, nor the desire, nor the opportunity to understand the intricacies of each of them. Of course, you can try to independently call all the hotlines regarding the first question that arises, constantly keep a ton of information in your head about upcoming tax payments and, according to the above-described scheme, treat the tax inspectors to cognac. But is such a management structure reliable? Not at all. A competent lawyer will become the most valuable player in your team, because he will lead the company’s tax policy on his own shoulders, will be able to help avoid unnecessary tax expenses, and will help pay the necessary ones in accordance with the procedures agreed with the current legislation. As practice shows, a specialist in the field of jurisprudence will be a very profitable investment for any level of management activity. Even if you are opening a small individual entrepreneur, it is worth consulting with specialists who will help you choose the right tax approach and thus save you a significant amount of financial resources in the future. If it happens that you have already fallen under the hot hand of the federal tax service and are threatened with some kind of deprivation, then a good lawyer is your last chance for some kind of future for your company. Tax issues are too delicate to play around with and take risks, so be smart. You can read many interesting opinions of smart individuals on this matter, but in general they will all confirm the hypothesis that it is much more profitable to have a good lawyer at hand than, in his absence, to send money left and right just to avoid difficult situations.

Conclusion

The Federal Tax Service is the most important mechanism responsible for tax flows in the Russian Federation. The state does not hesitate to burden entrepreneurs with increasingly stringent taxes, however, it at least tries to make their payment more convenient. Therefore, you should not look at the Federal Tax Service one-sidedly. Thanks to the development of high technologies, we can avoid a whole bunch of unpleasant moments when working with tax services, so the website of the Federal Tax Service and government services is a great gift for ordinary citizens. Smart use of these resources, preferably with the advice of a good lawyer, will help you meet your tax obligations quickly and legally. Since the site contains a lot of useful developmental information, we can say that it will be interesting to spend time on it, without even trying to pay the next portion of taxes. Therefore, on behalf of the author of this article, I would like to wish readers to develop their communication skills and not be shy to keep up with the times. After all, once we understand the mechanisms of Internet services, we free ourselves from a large number of meaningless and time-consuming actions in the near future. That's all, pay taxes, without unnecessary hassle!

Important! For all questions regarding taxes and the tax service, if you don’t know what to do and where to contact:

Call 8-800-777-32-63.

Tax lawyers, and attorneys who are registered on Russian Legal Portal, will try to help you from a practical point of view in this matter and advise you on all issues of interest.

Introduction

The relevance of the practice is due to the fact that in a market economy, any state widely uses tax policy as a certain regulator of the impact on negative market phenomena. Taxes, like the entire tax system, are a powerful tool for managing the economy in market conditions.

Interdistrict Tax Inspectorate No. 1 for the Pskov Region, where the training practice was conducted, was registered on December 31, 2004. MRI Federal Tax Service of the Russian Federation No. 1 for the Pskov region, located at the address: Pskov, Yan Fabritsius Street, 2a.

The purpose of the internship was to study the Interdistrict Inspectorate of the Federal Tax Service No. 1 for the Pskov region, as well as the Federal Tax Service of Russia in general. The objectives of the introductory practice are:

1. Study of the internal organizational environment of the Federal Tax Service of Russia;

2. Analysis of the main functions and tasks of the Federal Tax Service No. 1 for the Pskov region;

3. Consideration of the main functions of the Legal Department of the Federal Tax Service No. 1 for the Pskov region, because It was there that the practice took place.

4. Familiarization with the peculiarities of hiring, transferring and dismissing employees of the Federal Tax Service of Russia;

5. Consideration of the interaction of the Federal Tax Service of Russia with other organizations and institutions.

The work consists of an introduction, two chapters, a conclusion with conclusions, a list of references, and an appendix to the work.

Chapter 1. Internal environment of the organization of the Federal Tax Service of the Russian Federation

Goals, objectives and activities of the Federal Tax Service of the Russian Federation

The tax authorities of the Russian Federation are a unified centralized system of bodies monitoring compliance with the tax legislation of the Russian Federation, the completeness and timeliness of taxes and fees being entered into the relevant budget.

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

The Federal Tax Service was created on the basis of Decree of the Government of the Russian Federation of September 30, 2004 No. 506 “On approval of the Regulations on the Federal Tax Service” and is the successor to the Ministry of the Russian Federation for Taxes and Duties.

The main tasks of the tax authorities are:

1. Development and implementation of a unified state tax policy (a system of measures carried out by the state in the field of taxes and taxation. Includes establishing the circle of taxpayers and objects of taxation, types of taxes applied, tax rates and tax benefits);

2. Coordination of the activities of federal executive authorities on issues of taxes and fees;

3. Monitoring the completeness and timeliness of the introduction of taxes and fees into the budget system of the Russian Federation;

4. Control over the production and circulation of ethyl alcohol, alcohol-containing, alcoholic and tobacco products;

5. Implementation of 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.

The purpose of the Federal Tax Service is to fulfill the powers assigned to the Federal Tax Service through the implementation of the above tasks.

The Federal Tax Service exercises the following powers in the established field of activity:

1. Control and supervision of compliance with 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,

2. Issuance of permits and certificates (for holding all-Russian lotteries; registration of a person carrying out transactions with petroleum products; certificate of registration of an organization carrying out transactions with denatured ethyl alcohol;)

3. Carries out registration of: legal entities, individuals as individual entrepreneurs and peasant (farm) enterprises;

4. Maintains records of all taxpayers in the prescribed manner;

5. Informs taxpayers free of charge (including in writing) about current taxes and fees, legislation on taxes and fees.

6. 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;

7. Adopts, in accordance with the procedure established by the legislation of the Russian Federation, decisions on changing the deadlines for paying taxes, fees and penalties;

8. Carry out, in accordance with the established procedure, inspections of the activities of legal entities, individuals, peasant (farm) enterprises in the established field of activity;

9. Ensures, within its competence, the protection of information constituting state secrets.

The Federal Tax Service is headed by a director 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 has deputies who are appointed and dismissed from office by the Minister of Finance of the Russian Federation on the proposal of the head of the Service.

The Service and its territorial bodies - departments 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 district division, inspections of the Service at the interdistrict level constitute a single centralized system of tax authorities.

The tax authorities of the Russian Federation are a unified system that controls the implementation of fiscal legislation, the main document regulating the work is the Tax Code.

Taxonomy of division

The main executive body in the tax sphere is the Federal Tax Service, which reports directly to the Ministry of Finance. The head of the latter submits to the government candidates for the post of head of the Federal Tax Service. Here individual entrepreneurs and legal entities are registered, bankruptcy cases are carried out, and tax rates are set. To increase operational efficiency, the organization is built according to a hierarchical scheme:

After the Federal Tax Service in the “table of ranks” there are interregional inspectorates that control the most significant taxpayers, and each department deals exclusively with a specific industry.
Behind them come the Federal Tax Service, represented at the regional level, coordinating and controlling lower authorities.
Subordinate to the Federal Tax Service are interdistrict inspectorates, which are charged with monitoring large taxpayers in the regions.
Control over city districts and small indivisible settlements is carried out by the territorial inspection.

This version of the level division corresponds to the classical division of the state, repeating its main levels.

What does the Russian tax service do?

To achieve its goals, the Federal Tax Service carries out the following set of works:

Organizes the functionality of controlled authorities.
Verifies financial documentation and directly checks the correctness of tax accounting by payers.
Evaluates property seized during arrest or other situations and organizes its sale.
Through credit institutions, he carries out the return of money overpaid by mistake.
Analyzes statistical data and, based on the results obtained, makes recommendations for improving control.

Rights of Russian tax authorities

According to Russian legislation, the country's tax authorities have a number of rights that can be divided into several groups:

organizational. According to existing organizational rights, tax authorities, if necessary, can call as witnesses those persons who have information about the specifics of tax accounting in the audited company. Also, the Federal Tax Service and its authorities may require clarification from those citizens who are responsible for submitting information for tax accounting;
informational. Representatives of the tax service may require documents from financial organizations confirming the existence and legitimacy of payment orders. In addition, this category can also include the right to calculate tax amounts based on information received from other sources;
control. During control work, representatives of the Federal Tax Service have the right to organize and conduct scheduled and extraordinary inspections. If such a need arises, the necessary documents can be removed;
legal. Federal Tax Service authorities can determine fines and (or) penalties for violations, seize documents and property, and also submit applications for recovery to the arbitration court.

Responsibilities of the Federal Tax Service

In addition to the rights, the tax service and its representatives have a number of responsibilities:

Provide up-to-date tax return forms in a timely manner and explain with examples how to correctly fill them out.
If overpayments are detected, return the excess to the taxpayer.
Provide free information required to complete orders.
Maintain tax secrets within the prescribed limits.
Provide, upon request of the payer, documents confirming the absence of debts.
Issue, if necessary, copies of documents on inspections and decisions of the Federal Tax Service.

Transfer the necessary materials for applications to initiate criminal cases to law enforcement agencies.