The tax system is the most important component of the national economy of any state. What are its features in Russia? What are the functions, tasks, rights and responsibilities of tax structures operating in the Russian Federation? Which departments are responsible for calculating and transferring payments from citizens to the treasury? What types of fees are established by Russian laws?

Russian tax system: general characteristics

The fundamental source of law outlining the essence and main institutional characteristics of the Russian tax system is a specialized code. In accordance with regulatory provisions, in the Russian Federation there are certain types of taxes depending on the level of government, separate bodies designed to collect payments, endowed with a number of rights and responsibilities. Let's consider each of these aspects separately.

Taxes: federal, regional, local

In Russia there are three types of taxes depending on the level of government: federal, regional, and local. Fees of the first type are established by the Tax Code of the Russian Federation; they are obligatory for payment in all settlements located in the country (unless certain exceptions are allowed by law).

Federal taxes include the following: personal income tax, VAT, profit tax, mineral extraction tax, water tax, as well as various types of state duties, excise taxes, and fees.

The competence to work with local taxes, in turn, belongs to tax authorities operating at the level of individual municipalities. Fees of this type are required to be paid by individuals and legal entities registered in a specific city, district, settlement, etc. Tax authorities operating in a separate locality (or locality) do not have the authority to control the process of calculating and paying fees in other municipalities. The implementation of certain types of contributions to the treasury can be carried out both at the level of the Tax Code of the Russian Federation and during legislative processes carried out locally.

There are relatively few local taxes in Russia. There are only two of them. This is a tax on the property of individuals, as well as on land.

It is worth abolishing the most important feature of the Russian tax system. Many lawyers call its main feature strict centralization. The whole point is that, regardless of the level at which tax authorities operate, all types of fees are established (as well as canceled) solely through amendments to the Tax Code of the Russian Federation. Not a single subject of the federation, as well as a municipality, has the right to establish its own taxes, which do not have correspondence in the Tax Code.

Taxes in St. Petersburg and Moscow

What is the situation with taxes in federal cities - St. Petersburg and Moscow? As experts note, there are no fundamental differences from the all-Russian system of organizing training camps. The types of payments to the treasury in these megacities are established at the level of the Tax Code of the Russian Federation, as well as in accordance with local laws (valid only in the territory of each of the “capitals”). The peculiarity of the systems operating in St. Petersburg and Moscow is that tax control authorities have both “regional” and “municipal” powers.

Russian tax authorities

The agency that plays the main role in the system of calculating and ensuring payment of fees at various levels is the Federal Tax Service of Russia. Also, one of the key authorities with competence in this area is the Ministry of Finance of the Russian Federation. The vertical structure of each department roughly corresponds to how the political-administrative hierarchy is organized in the system of executive authorities.

Federal Tax Service of Russia: structure, functions

The Federal Tax Service is a structure subordinate to the Ministry of Finance. The main functions assigned to the Federal Tax Service of Russia are as follows:

• compliance with national legislation governing taxes and fees;
• control over the correctness of calculation and timing of payment of fees to the treasury;
• ensuring the legality of currency circulation within its competence;
• informing citizens on issues related to the legal regulation of tax collection.

The most important function of the Federal Tax Service is the registration of legal entities and individual entrepreneurs. A citizen of the Russian Federation who plans to start a business will interact with the Federal Tax Service in one way or another at almost all stages of his activity. This includes not only registration with the tax authority, but also reconciliation of financial documents, various types of reporting, etc.

The main sources of law regulating the activities of the Federal Tax Service are the Constitution of Russia, federal laws, acts of the head of state and government, and international agreements of the Russian Federation. The Federal Tax Service and the Ministry of Finance are tax authorities that operate in close cooperation with many other structures of the executive branch (both at the federal level and in relation to the powers of subjects and municipalities).

The organization with which, according to many experts, the Federal Tax Service interacts most intensively and regularly is the Pension Fund. Tax authorities also actively cooperate with the Ministry of Communications and Rostelecom in terms of increasing the level of technologization of work.

The structure and organization of tax authorities is approved through an order issued by the federal leadership of the Federal Tax Service of Russia. Each regional subject of the system is, on the one hand, a separate legal entity, and on the other hand, it is accountable to higher structures of the Federal Tax Service.

There are also a special type of tax authorities of the Russian Federation, whose competence is control over the fulfillment of legal obligations on the part of payers of fees, based on their industry affiliation and other classifying characteristics. We are talking about the so-called interregional (as well as interdistrict) inspections.

Interregional inspections

This type of structure is designed to solve the following main tasks:

1. monitor compliance with laws regulating taxes and fees in the territory of a certain federal district;
2. effective interaction with the plenipotentiary representatives of the President of the Russian Federation (regarding issues that are in common competence with him);
3. control over the work of regional structures of the Federal Tax Service through inspections.

Russian tax authorities of this type are classified, as we said above, depending on the industry they regulate. Thus, in today’s structure there are the following main types of interregional tax inspectorates:

• maintaining control over entities in the field of oil production and refining;

• ensuring the correct implementation of tax laws by companies involved in the gas industry;

• controlling discipline in terms of payment of fees to the treasury of enterprises involved in the production of alcohol and tobacco products;

• interacting on tax transfer issues with energy companies;

• ensuring compliance of the activities of metallurgical enterprises with tax legislation;

• interacting on issues of payment of fees to the treasury with companies that provide communication services;

• exercising control over the correct implementation of tax legislation by transport enterprises.

How the Federal Tax Service helps the Russian budget

Collecting cash revenues for the budget is, according to many lawyers, the main function performed by the tax authorities. Taxpayers, in turn, are the main “sponsor” of the state treasury. In this regard, the Federal Tax Service faces a number of important tasks related to the correct calculation and collection of all necessary payments to the national budget. In relation to them, the department has a fairly large number of rights.

Tax authorities: their legal rights

What are the main rights of tax authorities? The Tax Code of the Russian Federation defines them as follows:

• make demands on taxpayers regarding the provision of documents that may contain the grounds for the legal calculation and payment of fees;

• request from citizens explanations (including those recorded in documents) to determine how correctly the amount of tax was calculated, as well as the time frame in which it was paid;

• carry out checks to ensure that payers comply with the laws governing fees;

• suspend financial transactions on settlement and personal accounts of payers in financial institutions on the grounds contained in the Tax Code of the Russian Federation;

• seize property owned by payers as a possible measure to ensure the transfer of the required amount of tax to the budget of the federal, regional or municipal level;

• carry out the procedure for seizing documents in order to identify facts indicating violations of tax legislation;

• examine objects (resources) owned by payers that are suitable for generating income (industrial premises, warehouses, retail space), inspect the inventory of their property (which can also be used as a tool for generating profit subject to legal taxation);

• calculate the correct amounts of fees that payers are required to contribute to extra-budgetary state funds (PFR, FSS and MHIF) based on information about citizens (as well as entities conducting similar activities);

• determine the amount of tax by calculation in the event that the payer does not allow specialists from the Federal Tax Service to inspect production facilities, warehouses, trading floors and other resources that can be used as a tool for making profit (as a rule, this happens if the entrepreneur does not provide the department with the necessary documents - reports, declarations, etc. for a long period);

• collect tax arrears from businesses, charge penalties, fines (the latter in court) in accordance with legislative norms (which in some cases regulate the relationship of the Federal Tax Service with individual entrepreneurs and legal entities in different ways);

• request from banks that manage current accounts of entrepreneurs information on the execution of various types of payment documents at the direction of taxpayers (this measure, as a rule, is of a control nature);

• invite to cooperation, when necessary, experts and specialists from third-party organizations (for example, these could be translators);

• contact citizens who can testify to certain facts relating to the activities of entrepreneurs that may be useful to the Federal Tax Service from the point of view of tax control;

• petition for the deprivation of entrepreneurs’ licenses (or suspension of their validity) if the business is accompanied by violations of the legislation regulating taxes and fees;

• interact with courts at various levels to resolve disputes and violations related to the processes of calculation and collection of payments.

These are the basic rights of tax authorities guaranteed by the laws of the Russian Federation. It will also be useful to familiarize yourself with the list of responsibilities of the departments responsible for collections into the state treasury.

Responsibilities of tax authorities

In accordance with the law, tax officials have a number of responsibilities. Let us list the most important of them.

First of all, the responsibilities of the tax authorities include strict compliance with the legislation reflecting the procedures for calculating and receiving fees to the treasury. Also, the structures of the Federal Tax Service and other departments conducting related work are required to monitor that the norms of legal acts are observed by all entities that are affected by the regulation.

Agencies are required to keep correct records of fee payers with the tax authority, explain to them the specifics of applying current legal acts, and inform them about the amount of current payments. In addition, the Federal Tax Service is obliged to provide the necessary reporting forms (and also explain the nuances of filling them out).

Any report, clarification, or application to the tax authority is submitted in accordance with official or recommended formats.

The agency, by virtue of legal requirements, is required to assist citizens in providing the relevant documents.

The Federal Tax Service is obliged to return overpayments of taxes (or recalculate in the established manner in comparison with other fees), penalties and various types of fines.

Tax authorities are obliged to strictly maintain the confidentiality of the process of interaction with citizens. It’s not just a matter of ensuring compliance with the provisions of the Federal Law “On Personal Data” and other legal acts protecting individual information about payers. In Russia there is such a thing as “tax secrecy,” and the task of the Federal Tax Service is to fully comply with it.

These are the main responsibilities of the tax authorities. Of course, there are other types of tasks that the department is required to solve by force of law. We reflected those that relate, first of all, to the interaction of the Federal Tax Service and citizens. There are, of course, a large number of interdepartmental obligations of this structure (for example, from time to time various documents of the tax authorities - reports, contracts, plans, etc. - must be transferred to certain authorities).

How do the Federal Tax Service and the Ministry of Finance interact?

As we said above, the tax system of the Russian Federation operates through institutions based on two departments - the Ministry of Finance and the Federal Tax Service. How do these two government agencies interact with each other? Lawyers highlight the following main areas of joint work between the two indicated departments:

1. formation of a consolidated point of view regarding how various acts of tax authorities should be applied (including those that regulate the activities of departments);
2. preparatory work towards improving legislative policy in the field of taxation;
3. activities related to making current decisions regarding intra- and interdepartmental issues.

The key structure designed to ensure correct interaction between the Ministry of Finance and the Federal Tax Service is the interdepartmental commission. It carries out work related to decision-making designed to optimize work to improve the laws governing taxes and fees, as well as to formulate a correct approach in the field of law enforcement practice.

The tasks assigned specifically to the Federal Tax Service in the framework of interaction with the Ministry of Finance are as follows:

1. work towards creating algorithms in accordance with which taxpayers pay fees (mainly the development of documentary forms, templates, as well as explanations for them);
2. providing the Ministry of Finance with the necessary information and reference materials (most often they are requested by the highest management structures of the department);
3. developing plans, modeling forecasts regarding activities, writing reports on the fact of solving problems.

The most important function of the Federal Tax Service in interaction with the Ministry of Finance is analytical work. At the end of each year, the department’s management staff sends a report to the Ministry of Finance, which analyzes data on payers’ requests. As a rule, this is statistical information reflecting the number (as well as the nature) of requests from individuals and legal entities, as well as information about court decisions in cases related to the collection of taxes.

Tax administration - this is the process of managing tax proceedings, implemented by tax and other authorities (tax administrations) with certain powers in relation to taxpayers and payers of fees.

Subject of tax administration- tax proceedings.

Tax administration object- process of tax production management.

Subjects of tax administration - tax and other authorities (tax administrations).

Tax proceedings - this is a set of legally established techniques, methods and techniques that determine the procedure for the voluntary fulfillment of a taxpayer’s tax obligation, and the powers of tax administrations to control, regulate and force taxpayers to fulfill this obligation.

Tax administrations - these are state tax and other bodies that, on a legislative basis, are granted certain authority (administrative) powers in relation to taxpayers and payers of fees.

Tax authorities carry out their functions and interact:

• • with federal executive authorities;
  • with executive authorities of the constituent entities of the Russian Federation;
  • with local governments;
  • with state extra-budgetary funds

through the implementation of powers provided for by the Tax Code of the Russian Federation and other regulatory legal acts of the Russian Federation.

Structure of the tax authorities of the Russian Federation

Structure of the Federal Tax Service (https://www.nalog.ru/rn77/about_fts/fts/structure_fts/):

1. Management and Central Office of the Federal Tax Service of Russia;
2. interregional inspections of the Federal Tax Service of Russia:
   • by federal districts (8 districts);
   • by largest taxpayers (No. 1-9);
   • on pricing for tax purposes;
   • on centralized data processing;
   • on desk control
3. Offices of the Federal Tax Service of Russia for the constituent entities of the Russian Federation, which include inspections of the Federal Tax Service of Russia in the constituent entities of the Russian Federation.

In accordance with Art. 6 of the Law of the Russian Federation of March 21, 1991 N 943-I “On the tax authorities of the Russian Federation” the main tasks of the tax authorities are control:

• • for compliance with 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, fees and insurance contributions, corresponding penalties, fines, interest, and in cases provided for by the legislation of the Russian Federation, other obligatory payments.

Functions of the tax authorities of the Russian Federation

The main functions of the tax authorities of the Russian Federation:

1. 1. ensuring the execution and compliance with tax legislation, developing tax administration mechanisms in order to ensure timely and complete receipt of taxes to budgets of all levels;
   2. participation in the preparation of draft laws and other regulatory legal acts on taxation issues, including agreements with other states;
   3. explaining to taxpayers their rights and obligations;
   4. timely informing taxpayers about changes in tax legislation.

Powers of tax authorities

The rights of tax authorities are established by Art. 31 of the Tax Code of the Russian Federation, according to which tax authorities have the right to:

1. demand from the taxpayer, fee payer or tax agent documents confirming the correct calculation and timely payment (withholding and transfer) of taxes and fees;
2. conduct tax audits;
3. seize documents from a taxpayer, fee payer or tax agent during tax audits in cases where there are reasonable grounds to believe that these documents will be destroyed, hidden, altered or replaced;
4. summon taxpayers, fee payers or tax agents to the tax authorities to give explanations;
5. suspend transactions on the accounts of a taxpayer, fee payer or tax agent in banks and seize property;
6. inspect any production, warehouse, trading and other premises and territories used by the taxpayer to generate income or related to the maintenance of taxable objects, regardless of their location, and conduct an inventory of property owned by the taxpayer;
7. determine the amount of taxes payable by taxpayers to the budget system of the Russian Federation;
8. demand from taxpayers, fee payers, tax agents, and their representatives to eliminate identified violations of the legislation on taxes and fees and monitor compliance with these requirements;
9. collect arrears, as well as penalties, interest and fines;
10. demand from banks documents confirming the fact of debiting taxes, fees, penalties and fines from accounts and correspondent accounts of banks and transferring these amounts to the budget system of the Russian Federation;
11. attract specialists, experts and translators to carry out tax control;
12. call as witnesses persons who may be aware of any circumstances relevant to tax control;
13. submit petitions for cancellation or suspension of licenses issued to legal entities and individuals for the right to carry out certain types of activities;
14. file claims (applications) 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 the bank’s unlawful actions in writing off funds from the taxpayer’s account after receiving a decision from the tax authority to suspend operations;
    • on early termination of the investment tax credit agreement;
    • in other cases provided for by the Tax Code of the Russian Federation.

The remaining powers (to control, explain, inform, etc.) arise from the tasks and functions of the tax authorities.

Taxes as a central institution for generating budget revenues have a not so long history (up to 200 years). The origin of this science occurred in the 16th century, but it received its main development in Russia at the beginning of the 18th century. And such an impetus was the publication of decrees on tax collection during the reign of Peter I.

Structure of tax authorities

The Tax Service of the Russian Federation has a vertical structure, which provides for subordination from the bottom up. Its constituent elements are: the central apparatus of the service, interregional, territorial bodies (regional level) and district level inspections.

The central body includes structural units (departments), which are subdivided according to the performance of basic functions. For example, this is the department of tax control, administration of large payers, etc.

This government body is subordinate to the Ministry of Finance of the Russian Federation. Its system includes the following subordinate organizations:

Research Center;

Development Institute;

Educational and medical institutions.

Territorial bodies may include:

Department for the subjects of the Russian Federation;

Interregional Tax Inspectorate;

Inspections at the district and inter-district level.

Main functions of tax authorities

The Federal Tax Service belongs to the structure that carries out the functions of control and supervision of compliance with relevant Russian legislation, the reliability of the calculation and completeness of payment of mandatory payments to the budget, as well as compliance with currency legislation. The functions of this service include administration of the production and circulation of tobacco, alcohol and alcohol-containing products.

These bodies carry out state registration of business entities in the form of legal entities. When bankruptcy occurs among payers, the tax service represents the state with demands for payment of monetary obligations and other payments.

Tax authority management

This body is headed by a director who is both appointed and dismissed by the Government on the recommendation of the Ministry of Finance of the Russian Federation.

He is responsible for the complete and timely implementation of the functions and tasks assigned to the service.

The management also includes deputy chiefs, who are appointed and dismissed by the Minister on the proposal of the already appointed head of the central body.

Main goals

The tax service must perform the main task - monitoring compliance with the accuracy of calculations and timely payment of mandatory payments, which are regulated by the relevant Russian legislation. We must not forget about currency control, which is also carried out in accordance with the current regulatory documents on the regulation of this area.

The tax service, in addition to complying with the current legislation, must, in accordance with the established procedure, maintain a register of business entities and inform payers free of charge about changes in regulations, the procedure for calculating and paying fees. If the payer has an overpayment (overpaid amounts) on his personal account, the tax authority returns or offsets them. The responsibilities of this body include maintaining tax secrecy.

Official website of the tax service

Due to constant changes in Russian legislation, taxpayers simply do not have time to keep up with innovations.

Therefore, the functional responsibilities of this authority include timely updating of the regulatory database. In order to facilitate this process, management instructed the relevant structural unit to create an official website for the tax service (nalog.ru). This resource is a fairly effective tool for implementing a successful tax policy in Russia. With its help, news in the field of taxation is brought to the attention of payers, controversial issues are resolved, and complete information is provided on the completion and procedure for submitting reports to the authorities and declaring income. Also on this site registration of both legal entities and individuals is carried out.

On the resource page you can find contact numbers, addresses and other information about functioning structural divisions and departments.

Interaction with taxpayers

The Tax Service, as mentioned above, performs fiscal functions. Her responsibilities, in addition to providing administrative services, also include oversight of compliance with relevant legislation.

To efficiently perform the latter functions, there are tax control units known as audit.

The district level is responsible for conducting the inspection. However, there are certain rules - comprehensive documentary inspections of business entities should not be carried out more than once a year. Based on the results of such audits, some violations are identified, and additional tax liabilities are assessed, which the payer is obliged to pay to the budget.

One of the priority tasks facing the Russian state and, above all, the executive branch, is to ensure law and order in the field of tax relations based on the norms of the tax legislation of the Russian Federation. They arise between tax authorities acting on behalf of the state.

Tax authorities of the Russian Federation— “a unified centralized system of bodies monitoring compliance with the tax legislation of the Russian Federation, the completeness and timeliness of the payment of fees and charges into the corresponding ones”, and in cases provided for by the legislation of the Russian Federation, the correctness of calculation, completeness and timeliness of the payment of other obligatory payments into the budget system of the Russian Federation established by the legislation of the Russian Federation, as well as control and supervision over the production and circulation of ethyl alcohol, alcohol-containing, alcoholic and tobacco products and compliance with the currency legislation of the Russian Federation within the competence of the tax authorities.

The Federal Tax Service

Historical reference

• By Decree of the President of the Russian Federation of November 21, 1991 No. 229, the State Tax Service of the RSFSR was formed.
• In December 1998, by Decree of the President of the Russian Federation of December 23, 1998 No. 1635, the State Tax Service of the Russian Federation was transformed into the Ministry of the Russian Federation for Taxes and Duties (MNS of Russia).
• In March 2004, in accordance with Decree of the President of the Russian Federation dated 03/09/2004 No. 314 “On the system and structure of federal executive bodies,” the Ministry of Taxes of Russia received its modern name and became the Federal Tax Service.

Federal Tax Service of Russia is an authorized federal executive body that carries out state registration of legal entities, peasant (farm) households and individuals as individual entrepreneurs.

Today, the main document regulating the rights and obligations of tax authorities is the Tax Code of the Russian Federation.

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

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

Structure of the Federal Tax Service

1. Central office.

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

3. Interregional Inspectorate for Centralized Data Processing (MI Federal Tax Service of Russia for Data Centers).

4. Interregional inspectorates for the largest taxpayers (MI of the Federal Tax Service of Russia for Taxpayers), which include:

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

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

6. Territorial inspections (IFTS of Russia).

7. Interdistrict inspections (Interdistrict inspections of the Federal Tax Service of Russia), other structural units.

Example. Structure of the tax authorities of the Chuvash Republic

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

Powers of the Federal Tax Service

The Service is an authorized federal executive body that carries out state registration of legal entities, individuals as well as peasant (farm) farms.

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

The Federal Tax Service carries out its activities in cooperation with other federal executive authorities, executive authorities of the constituent entities of the Federation, local government bodies and state, public associations and other organizations.

Drawing. Unified centralized system of tax authorities

The Federal Tax Service and its territorial bodies constitute a single centralized system of tax authorities.

The Federal Tax Service is headed by a director who is appointed and dismissed by the Government of the Russian Federation on the proposal of the Minister of Finance of the Russian Federation. The head of the Federal Tax Service is personally responsible for the implementation of the tasks assigned to the Service.

The head of the Federal Tax Service has deputies who are appointed and dismissed by the Minister of Finance of the Russian Federation on the proposal of the head of the Service.

The main tasks of the Federal Tax Service:

• Monitoring compliance with legislation on taxes and fees, the correctness of calculation, completeness and timeliness of payment of taxes, fees and other obligatory payments;
• Development and implementation of tax policy to ensure timely receipt of taxes and fees to the budget;
• Currency control within the competence of tax authorities;

The Federal Tax Service exercises the following powers:

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

The Federal Tax Service has the right to organize the necessary tests, examinations, analyzes and assessments, as well as scientific research on issues of control and supervision, to request and receive information necessary for decision-making, to provide legal entities and individuals with clarifications on issues related to the established area activities.

The Federal Tax Service does not have the right to carry out legal regulation in the established field of activity, except in cases established by federal laws, decrees of the President of the Russian Federation and Government resolutions, as well as the management of state property and the provision of paid services.

Tax authorities have the right:

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

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

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

Federal Tax Service as a subject of state financial control

The transition to market relations in the economy, changes in the field of pricing and planning, the emergence of such economic entities as, the transformation of taxes into the main source of government revenue, etc. have necessitated the emergence of new bodies implementing it and new forms of its implementation.

By Decree of the President of the Russian Federation No. 1635 of December 23, 1998, the State Tax Service of the Russian Federation was transformed into the Ministry of the Russian Federation for Taxes and Duties. Also, by Presidential Decree No. 314 of March 9, 2004, the Ministry of the Russian Federation for Taxes and Duties was renamed the Federal Tax Service.

The main task This service is to monitor compliance with the legislation on taxes and fees, the correctness of their calculation, the completeness and timeliness of the payment of state taxes and other payments established by the legislation of the Russian Federation, constituent entities of the Russian Federation and local governments within their competence to the relevant budgets and extra-budgetary funds.

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

• directly conducts and organizes the work of state tax inspectorates to monitor compliance with legislation on taxes and other payments to the budget;
• carries out checks of monetary documents, accounting registers, plans, estimates, declarations and other documents related to the calculation and payment of taxes and other payments in ministries and departments, at enterprises, institutions and organizations based on any form of ownership, and among citizens budget;
• organizes the work of state tax inspectorates to record, evaluate and sell confiscated, ownerless property and treasures;
• carries out refunds of excessively collected and paid taxes and other obligatory payments to the budget through credit organizations;
• analyzes reporting, statistical data and results of on-site inspections, prepares, on their basis, proposals for the development of guidelines and other documents on the application of legislative acts on taxes and other payments to the budget and other functions.

6. Financial system. Links of the financial system, their functions and relationships.

7. Financial policy of the state: essence, goals, objectives, structure. Financial management bodies in the Russian Federation.

8. Content, meaning and types of financial control. Organization of financial control in the Russian Federation.

9. Financial market: essence, structure, functions, participants, functioning mechanism.

10. Principles, mechanism of formation and distribution of enterprise profits.

11. Financial resources of an enterprise: essence, types, classification. The procedure for financing the activities of enterprises.

12. Information base, main provisions and stages of analysis of the financial condition of the enterprise.

13. Contents, principles, goals and objectives of financial planning in an enterprise. System of financial plans.

14. Cash flow and settlement system at the enterprise.

15. Financial management: essence, goals, objectives, principles. Basic concepts and models of financial management.

16. The essence, models and techniques for managing working capital and its elements.

17. Price and capital structure. The essence and tools of capital management.

18. Dividend policy of the company: essence, types, methods and procedure for paying dividends.

19. Mergers and acquisitions: essence, classification, motivation and forms of financing transactions.

20. Investments: economic essence, classification and structure. Stages of development of investment theory.

21. Investment project: types, methods of financing and evaluation procedure.

The procedure for evaluating an investment project.

22. Financial investments. Concept and types of investment portfolio.

23. Features and forms of making real investments in an enterprise.

24. Principles of organizing forms of non-cash payments.

25. Goals and objectives of Central Banks. Monetary and credit policy of the Central Bank of Russia.

26. The essence and composition of the credit system. Types of banking systems.

27. Concept and structure of the resource base of a commercial bank.

28. Classification and content of commercial bank operations. Banking risks.

30. Budgetary system and budgetary structure of the Russian Federation

33. Economic content, composition and structure of expenditures of the budgets of the budgetary system of the Russian Federation.

34. Concept and options for balancing the budget. The main ways to finance the budget deficit.

35. The concept and mechanism of the budget process in the Russian Federation.

36. Economic content, functions, methods, forms of budget control in the Russian Federation.

37. Concept and content of interbudgetary relations. Fiscal federalism.

38. State off-budget social funds

39. The economic essence of taxes in the development of society. Concept and functions of taxes. Principles of taxation. Tax system of the Russian Federation.

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

41. Tax control: economic content, subjects, forms. Tax audits, procedures for conducting them, meanings.

42. Taxpayers, tax agents. Their rights and responsibilities.

43. Tax offenses and types of liability.

44. Value added tax: economic content, rates, procedure for calculation and payment.

45. Income tax: economic content, rates, procedure for calculation and payment.

46. ​​Organizational property tax: economic content, rates, procedure for calculation and payment.

47. Excise taxes: essence, composition, rates, procedure for calculation and payment.

48. Personal income tax: economic content, rates, procedure for calculation and payment.

49. Local taxes: economic content, composition, calculation rules. Powers of local authorities in tax matters.

50. Securities market: concept, structure, types.

51. Security: concept, types, investment qualities.

52. Main goals of investing in securities. Diversification of investments. Balanced portfolio of securities.

53. Professional participants in the securities market: concept and types of activities.

54. Share as an issue-grade security. Types of shares and methods of paying income on them.

55. Bond as a type of debt obligation. Types of bonds and methods of paying income on them.

56. Bill: concept, types, features of circulation.

57. State and municipal securities: features of issue and circulation.

58. Productivity and labor regulation at the enterprise.

59. Economic fundamentals of production at an enterprise.

60. Efficiency of production and economic activities of the enterprise.

61. System of strategic planning at the enterprise.

62. The essence and objectives of the system of national accounts, its differences from the balance sheet of the national economy.

63. The essence and significance of gross domestic product and national income, methods of their calculation.

64. Essence, tasks, objects and methods of accounting.

65. System of regulatory regulation of accounting.

66. Contents, meaning and procedure for preparing accounting (financial) statements.

67. Purpose, functions, subject of economic analysis.

68. Analysis of the effectiveness of financial and economic activities.

69. International monetary system: essence, structure, evolution.

70. World market: structure, infrastructure, patterns of functioning.

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

Tax authorities– a unified system of monitoring compliance with legislation on taxes and fees, the correctness of calculation, completeness and timeliness of payment (transfer) of taxes and fees to the budget system of the Russian Federation. 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 Department of the Federal Tax Service of the Russian Federation by region; Interdistrict inspections of the Federal Tax Service of the Russian Federation3. level of the Inspectorate of the Federal Tax Service of the Russian Federation by city and region. Interdistrict inspections: 1. inspections monitoring the activities of taxpayers in several districts; 2. inspections that monitor the activities of taxpayers of a certain category (foreign legal entities, banks, major taxpayers, construction companies, etc.) The main work with taxpayers is carried out by inspections, other tax authorities perform supervisory and management functions over lower-level authorities.

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) carry out explanatory work on the application of legislation on taxes and fees; 5) carry out refunds or offsets in excess taxes paid or overcharged; 6) maintain tax secrecy. The main task of the tax authorities is control over the correctness of calculation, completeness and timely payment of taxes to the budget. Rights of tax authorities: 1. demand documents from taxpayers; 2.conduct tax audits; 3. suspend transactions on the taxpayer’s accounts; 4. inspect the taxpayer’s premises, conduct inventories; 5. indisputably collect arrears, penalties, and fines from organizations; 6. demand from banks documents confirming the fact of debiting from the taxpayer’s accounts Responsibilities of tax authorities: 1. comply with legislation on taxes and fees; 2. monitor compliance with legislation; 3. keep records of taxpayers; 4. maintain tax secrecy; 5. inform taxpayers and tax agents free of charge about current taxes and fees, rights and obligations of the taxpayer.

41. Tax control: economic content, subjects, forms. Tax audits, procedures for conducting them, meanings.

Tax control The activities of authorized bodies for monitoring compliance by taxpayers, tax agents and payers of fees with legislation on taxes and fees in the manner established by the Tax Code of the Russian Federation are 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 fee payers, checking accounting and reporting data, inspecting premises and territories used to generate income (profit), as well as in other forms, provided for by the Tax Code of the Russian Federation. Controlled entities are any state and municipal bodies, organizations and individuals participating in tax legal relations as taxpayers or tax agents. Tax control in their characteristic forms is also carried out by the prosecutor's office 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 (desk and field); obtaining explanations from taxpayers, tax agents and fee payers; checking accounting and reporting data; inspection and inspection 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. authority based on tax. Declarations and documents presented. tax, and other documents on cash activities held by the tax authority. CP is carried out during 3 months from the date of submission of the declaration. When conducting a CP in some Cash situations organs named after the right to request additional payment from cash. document (when using cash benefits, taxes related to the use of natural resources and VAT, when compensation for damage is claimed). Departure cash. examination carried out on the territory of the cash on the basis of the decision of the manager (deputy manager) of the cash. organ. VP in relation to one tax may be carried out for one or more taxes. The subject of VP is correctness of calculation and timely payment of taxes, verification may be covered no more than 3 years, the previous year in which the decision to conduct an audit was made; cash authorities do not have the right to conduct 2 or more VPs on the same taxes for the same period; number of inspections per year in relation to 1 accident not m.b. more than 2; VP cannot last more than 2 months (1 month for branches and representative offices), however, in some cases the period may be up to 4-6 months. The result of the inspection is documented in a certificate. the identified errors are reflected and proposals are given for imposing liability for taxes. A repeat audit of the taxpayer can be carried out:

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

2) by the tax authority that previously conducted the audit, based on the decision of its head (deputy head) - in the case of the taxpayer submitting an updated tax return. As part of the re-audit, the period for which the updated tax return was submitted is checked.

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