civil servant tax office

The activities of state civil servants of the Inspectorate are carried out on the basis and in accordance with the official regulations enshrined in the Register of Positions of the Federal State Civil Service, approved by Decree of the President of the Russian Federation of December 31, 2005 No. 1574 “On the Register of Positions of the Federal State Civil Service”.

During pre-graduation practice, an analysis of the job responsibilities of state civil servants in the department of debt settlement and provision of bankruptcy procedures was carried out.

In the structure of the department there are positions of the state civil service:

Leading group: head of department, deputy head of department in the “managers” category; chief state tax inspectors in the “specialists” category;

Senior group: senior state tax inspectors, state tax inspectors in the category “specialists”, senior specialists of the 2nd category in the category “supporting specialists”;

Junior group: first-class specialists in the “support specialists” category.

The basic rights and responsibilities of department employees, as well as prohibitions related to the civil service and requirements for the official behavior of a civil servant are provided for in Articles 14, 15, 17, 18 of the Federal Law of July 27, 2004 No. 79-FZ “On the State Civil Service of the Russian Federation.”

Common duties and responsibilities for all groups of state civil service positions are:

• 1. Responsibility in accordance with the current legislation of the Russian Federation for:
• 1.2 Failure to comply with the norms of international law, legislation of the Russian Federation, regulatory legal acts of the Russian Federation, other regulatory legal acts, orders (instructions) and letters of the Federal Tax Service of Russia, the Directorate and the Inspectorate in the area of ​​activity of the Department and on the civil service.
• 1.3 Failure to perform or improper performance of official duties in accordance with official regulations.
• 1.4 Failure to fulfill or improper execution of instructions from the head of the Inspectorate, deputy head (except for unlawful ones).
• 1.5 Disclosure of state and tax secrets and other restricted information.
• 1.6 Actions or inactions leading to violation of the rights and legitimate interests of citizens and organizations.
• 1.7 Failure to save state property, including those presented for the performance of official duties.
• 1.8 Violation of performance discipline.
• 1.9 Violation of the official regulations of the Inspectorate.
• 1.10 Strictly maintain official secrets.

I. The appointment and dismissal of the head of the Department is carried out by order of the Inspectorate. The Head of the Department is directly subordinate to the Deputy Head of the Inspectorate, who coordinates and controls the activities of the Department, or to the person performing his duties.

• 1. Job duties, rights and responsibilities:
• 1.1 Manages, plans, organizes and controls the activities of the Department, establishes the range of issues falling within the competence of his deputies, distributes responsibilities between employees of the Department and controls their implementation.
• 1.2 Signs and endorses draft official documents of the Department.
• 1.3 Develops and submits to the Head of the Inspectorate for approval job regulations and job descriptions for employees of the Department.
• 1.4 Makes proposals to the head of the Inspectorate regarding the promotion of employees of the Department.
• 1.5 Takes part in meetings held by the management of the Inspectorate.
• 1.6 Organizes the interaction of the Department with other structural divisions of the Inspectorate in the area of ​​activity of the Department.
• 1.7 Organizes and conducts meetings and seminars in the Inspectorate in the area of ​​activity of the Department.
• 1.8 Ensures that employees of the Department comply with the executive discipline and official regulations of the Inspectorate.
• 1.9 Conducts briefings (initial, repeated, unscheduled) on labor protection with employees of the Department.
• 1.10 Preparation of selective tax reporting.
• 2. The Head of the Department has the right and obligation to independently make decisions on the direction of the Department’s activities.
• 3. The Head of the Department has the right and obligation to participate in the preparation of draft official documents in the area of ​​activity of the Department.
• 4. The Head of the Department makes decisions within the time limits established by the legislation of the Russian Federation, regulatory legal acts of the Russian Federation, other regulatory legal acts, orders (instructions) and letters of the Federal Tax Service of Russia, the Directorate and the Inspectorate on the timing and procedures for preparation, consideration, procedure for approval and acceptance of data decisions.
• 5. The Head of the Department interacts with employees of tax authorities, employees of other government bodies, citizens and organizations within the framework of business relations and on the basis of general principles of official conduct of civil servants.
• 6. The Head of the Department does not provide public services.

II. The appointment and dismissal of the Deputy Head of the Department is carried out by order of the Inspectorate. The Deputy Head of the Department is directly subordinate to the head or the person performing his duties. The Deputy Head of the Department, by decision of the Head of the Department, replaces and is replaced by a civil servant performing similar functions.

• 1. Job responsibilities:
• 1.1 Carry out the functions of the head of the department in his absence.
• 1.2 Monitor the status, dynamics and reasons for the formation of debt on taxes, fees and other payments to the budget system of the Russian Federation;
• 1.3 Generate statistical reporting.
• 1.4 Analysis of growth/decrease in debt of legal entities.
• 1.7 Documents, files containing information constituting official secrets should be stored in places inaccessible to: unauthorized persons, as well as tax authorities who are not related to such information
• 1.8 Comply with the requirements for the protection of proprietary information when processing it on computer equipment;
• 1.9 Conducting office work, storing and filing documents in the archive in accordance with the established procedure;
• 1.10 Carry out other instructions from the head of the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 2 for the Moscow Region, the head of the department, related to the implementation of assigned tasks.
• 2. The Deputy Head of the Department has the right to independently make decisions on the direction of the Department’s activities.
• 3. The deputy head of the department has the right to participate in the preparation of draft official documents in the area of ​​activity of the Department.
• 4. The Deputy Head of the Department interacts with employees of tax authorities, employees of other government bodies, citizens and organizations within the framework of business relations and on the basis of general principles of official behavior of civil servants.
• 5. The deputy head of the department does not provide public services.

III. The appointment and dismissal of the chief state tax inspector, senior state tax inspector, state tax inspector, senior specialist of the 2nd category is carried out by order of the Inspectorate.

The above-mentioned state civil servants are directly subordinate to the chief or the person performing his duties.

• 1. Job responsibilities:
• 1.1 Drawing up (formation) of tax reporting within the established time frame.
• 1.2 Formation of decisions and resolutions on the collection of debts on taxes, fees, penalties, fines at the expense of other property of the taxpayer (tax agent) - organization, individual entrepreneur on the basis of Art. 47 of the Tax Code of the Russian Federation, an individual on the basis of Article 48 of the Tax Code of the Russian Federation.
• 1.3 The use of seizure of property as a method of ensuring the execution of a decision to collect taxes, penalties and fines is recognized as the action of a tax or customs authority with the sanction of a prosecutor to restrict the ownership rights of a taxpayer-organization in relation to its property on the basis of Art. 77 Tax Code of the Russian Federation.
• 1.4 Replace temporarily absent employees of the Health Protection Department.
• 1.5 Carry out tasks and instructions from the Office of the Federal Tax Service of Russia for the Moscow Region and the inspection management efficiently and on time.
• 1.6 Consider applications, proposals of enterprises and organizations on issues under control in the department of debt settlement and provision of bankruptcy procedures;
• 1.7 Take part, on behalf of the head of the Inspectorate, in arbitration courts on issues related to the activities of taxpayers based on the results of audits; in cases related to bankruptcy proceedings.
• 2. Independently make decisions to optimize the performance of official duties and responsibilities provided for by the official regulations.
• 3. Has the right to participate in the preparation of draft official documents in the area of ​​activity of the Department.

The peculiarity of a desk audit is that it carried out without direct visit to the taxpayer, and also that Only returns submitted by taxpayers are studied.

The duration of a desk audit according to the Tax Code is strictly limited period. It amounts to three months from the moment of filing the taxpayer’s declaration, as well as other documents on the basis of which taxes are calculated and paid.

However, in certain cases, the duration of the desk audit may be increased. The list of such reasons is contained in Art. 88 of the Tax Code of the Russian Federation.

If, during an audit of a taxpayer, one or another violation of tax legislation is discovered, as well as any discrepancy in the documentation, then in accordance with Article 100 of the Tax Code, a desk audit report is drawn up, in which all identified violations are recorded.

The activities of desk audit departments of tax authorities contribute to filling the federal and local budgets by collecting unpaid taxes and fees, as well as eliminating other identified violations in the tax field.

Enterprises of various forms of ownership, individual entrepreneurs, as well as legal entities may be subject to desk inspection. With rare exceptions, only those enterprises that make a profit from their activities are subject to inspection.

However, if there are compelling reasons, the desk audit department of the Tax Service can also inspect charities and other organizations that are not engaged in commercial activities.

In accordance with current regulatory documents, first of all, those enterprises in which the collected taxes are located may be subject to inspection. below average Compared to similar enterprises, the reporting contains a significant number of deductions, and a loss was identified over a certain number of adjacent tax periods.

The goals of audits carried out by the desk departments of tax authorities are to detect and prevent violations in the field of tax circulation, monitor compliance by taxpayers with tax legislation, impose penalties for detected violations, and bring those responsible for detected offenses to tax or administrative liability.

Also, during desk audits, information is collected and systematized, on the basis of which the tax authority selects taxpayers to conduct against them.

Exist four types desk check:

• formal;
• normative;
• arithmetic;
• immediate.

Target formal verification– identify the presence or absence of all necessary reports and documents. In addition to the availability of specific documentation, it is also checked that it is filled out correctly, that it contains no unauthorized corrections, and that it contains the necessary signatures, with mandatory verification of their authenticity.

During regulatory audit Documents are examined to identify violations of the legislation in force at the time of the inspection.

To establish the correctness of the amounts specified in the documents being examined, a arithmetic check. Its subject is all digital indicators and arithmetic operations recorded in documents.

Direct check consists in a logical study of digital indicators that are the basis for determining by the taxpayer the specific amount of tax contributed to the budget.

It must be borne in mind that when carrying out this type of audit, tax inspectors do not have the right to demand from the taxpayer any documents at their discretion. The list of documents and information that a taxpayer is required to provide during a desk audit is contained in the Tax Code.

The desk audit department of the tax service carries out significant amount of work. The main functions of the department can be divided into the following categories:

• inspection and control activities;
• collection of information about taxpayers;
• taking action against violators of tax laws;
• analytical work;
• preparation of tax notices and certificates;
• tax calculation;
• interaction with other departments of the tax authority;
• responses to taxpayer requests within the competence of the department;
• carrying out work to retrain personnel and improve their qualifications.

The department conducts desk audits of tax returns, income statements of individuals, documents on the basis of which taxes and fees are calculated and paid, the amounts of applicable tax rates and deductions, as well as the legality of transactions with.

The department’s control activities relate to tax deductions for VAT, the application of minimum tax rates, and compliance by exporting taxpayers with current legislation in the field of taxes and fees.

The collection of information about taxpayers with their subsequent selection is carried out in order to form a plan for on-site tax audits. In addition, a fairly large-scale collection and analysis of information about taxpayers obtained from various sources is carried out.

Indicators such as the amount of electricity, water, etc. consumed by the taxpayer enterprise are collected. This information is analyzed, systematized and used to carry out effective control activities.

The department takes measures against violators of tax laws - suspends transactions on their accounts, transfers information about debtors to the debt settlement department.

Analytical work is carried out in the field of studying existing methods of tax evasion. Based on a comprehensive analysis, the department prepares proposals to prevent the operation of these schemes.

The department prepares tax notices for individual entrepreneurs and compiles certificates for taxpayers-exporters, which they need to interact with customs authorities.

He also deals with the calculation of property taxes for individuals.

In its activities, the Department of Desk Inspections interacts with other departments of the tax service - it prepares materials and certificates for them, and transmits the results of inspections.

In addition, feedback is provided to taxpayers in the form of preparing responses to written requests received from them.

The department also takes part in activities to improve the qualifications of tax authorities, their retraining, prepares and conducts seminars and meetings on those issues of the tax service that fall within its competence.

Current structure

The desk audit department is headed by a chief with a wide range of powers and responsibilities, and is staffed by highly qualified lawyers, accountants, economists and specialists in the field of high technology. In addition to their specialization, all employees are required to have a good level of training in the field of current tax legislation.

The nuances of conducting desk tax audits are presented in this video.

Responsibilities of the Chief

The head manages the current activities of the department, interacts with other departments of the tax service, deals with personnel issues, draws up job descriptions for employees, monitors the employees’ performance of their duties and their compliance with labor regulations, and plans activities.

The chief is personally responsible for the work of the department, compliance with current legislation, and the safety of the property included in the department.

Job of a state tax inspector

State tax inspectors, in accordance with their specifications, check taxpayers for compliance with tax legislation. Inspections of legal entities and individuals have their own characteristics, and there are also differences between on-site and desk inspections.

In addition, the responsibilities of tax inspectors include monitoring the timely payment of taxes and fees, maintaining tax statistics, and working with violators of tax laws (imposing various sanctions).

The legislative framework

The department of desk audits of the tax authority in its activities is guided by articles, ,

The webinar on desk audits can be viewed below.

Registration number (code) of the position according to the Register of positions of the federal state civil service, approved by the Decree of the President of the Russian Federation “On the Register of positions of the federal state civil service” - 11-4-5-091

I. General provisions

1. The position of the federal state civil service (hereinafter referred to as the civil service) of a specialist of the 1st category of the department of desk inspections No. 5 of Interdistrict No. 21 in St. Petersburg (hereinafter referred to as the specialist of the 1st category) belongs to the junior group of civil service positions in the category “supporting specialists”.

2. Appointment to a position and dismissal of a 1st category specialist are carried out by order of Interdistrict No. 21 for St. Petersburg (hereinafter referred to as the inspection).

A 1st category specialist reports directly to the head of the department.

II. Qualification requirements for the level and nature of knowledge and skills, education, length of service in the civil service (other types of public service) or length of service (experience) in the specialty

3. To fill the position of a 1st category specialist, the following requirements are established:

a) the presence of secondary specialized education corresponding to the field of activity;

b) the presence of professional knowledge, including knowledge of the Constitution of the Russian Federation, federal constitutional laws, federal laws, decrees of the President of the Russian Federation and decrees of the Government of the Russian Federation, other regulations and official documents regulating the relevant field of activity in relation to the performance of specific job duties, the basics of management and labor organization, the process of passing civil service, business communication standards, forms and methods of work using automated controls, inspection work schedules, procedures for working with official information, the basics of office work, labor protection and fire safety rules; hardware and software; opportunities and features of the use of modern information and communication technologies in government agencies, including the use of interdepartmental document flow capabilities; general issues in the field of information security;

conducts daily monitoring of the completion dates of desk audits on dates that did not actually occur according to the declarations submitted by taxpayers;

reports no later than the next day to the head of the department about all omissions and errors in work that have occurred;

conducts office work in the prescribed manner, stores and archives department documents;

complies with the internal labor regulations of the inspection;

maintains the workplace, equipment, and inventory in proper order and safety.

Based on the established powers, a 1st category specialist has the right to:

receive and send in the prescribed manner information and materials necessary for the performance of official duties;

improve qualifications at the expense of the appropriate budget (within the allocated budget funding);

participate on their own initiative in a competition to fill a vacant public service position;

participate in the discussion of current and future work plans;

require, in the prescribed manner, from the head of the department and other officials of the department and inspections at the district and interdistrict levels to submit materials, information, conclusions necessary for the implementation of the duties assigned to him;

take part in meetings to discuss issues related to the direction of the department.

6. A specialist of the 1st category for failure to perform or improper performance of official duties may be held accountable in accordance with the legislation of the Russian Federation.

IV. List of issues on which a 1st category specialist has the right or obligation to independently make management and other decisions

7. When performing official duties, a 1st category specialist has the right to independently make decisions on the following issues:

checking documents and, if necessary, returning them for re-registration or requesting additional information;

refusal to accept documents executed improperly;

execution of the relevant document.

8. When performing official duties, a 1st category specialist is obliged to independently make decisions on the following issues:

informing the head of the department so that he can make an appropriate decision.

V. List of issues on which a 1st category specialist has the right or obligation to participate in the preparation of draft regulatory legal acts and (or) draft management and other decisions

9. A specialist of the 1st category, in accordance with his competence, has the right to participate in the preparation (discussion) of the following projects:

information on department activities.

10. A specialist of the 1st category, in accordance with his competence, is obliged to participate in the preparation (discussion) of the following projects:

regulations on the department;

vacation schedule for civil servants of the department;

other acts on behalf of the immediate supervisor and management of the inspection.

VI. Time frames and procedures for preparing and reviewing draft management and other decisions, the procedure for agreeing on and making these decisions

11. In accordance with his job responsibilities, a 1st category specialist makes decisions within the time limits established by legislative and other regulatory legal acts of the Russian Federation.

VII. Procedure for official interaction

12. Interaction of a 1st category specialist with federal state civil servants of the inspection, management and Federal Tax Service of Russia, civil servants of other government bodies, as well as with other citizens and organizations is built within the framework of business relations based on the general principles of official conduct of civil servants, approved by the Decree of the President of the Russian Federation dated August 12, 2002 No. 885 “On approval of the general principles of official conduct of civil servants” (Collected Legislation of the Russian Federation, 2002, No. 33, Art. 3196; 2007, No. 13, Art. 1531; 2009, No. 29, Art. 3658 ), and the requirements for official conduct established by Article 18 of the Federal Law of 01.01.01 No. 79-FZ "On the State Civil Service of the Russian Federation", as well as in accordance with other regulatory legal acts of the Russian Federation and orders (instructions) of the Federal Tax Service of Russia .

VIII. List of government services provided to citizens and organizations in accordance with the administrative regulations of the Federal Tax Service

13. A specialist of the 1st category, in accordance with his competence, provides the following list of public services:

provision of information services to taxpayers;

informing taxpayers on the functioning of the inspection, based on the results of its control activities;

informing (including in writing) taxpayers about current taxes and fees and regulations adopted in accordance with them, about the procedure for calculating and paying taxes and fees, the rights and obligations of taxpayers, the powers of tax authorities and their officials.

IX. Indicators of efficiency and effectiveness of professional work activities

14. The effectiveness of the professional performance of a 1st category specialist is assessed according to the following indicators:

the volume of work performed and the intensity of labor, compliance with official discipline;

timeliness and efficiency of execution of instructions;

ability to perform job functions independently, without the assistance of a supervisor;

the ability to clearly organize and plan the implementation of assigned tasks, the ability to rationally use working time, and set priorities;

a creative approach to solving assigned problems, activity and initiative in mastering new computer and information technologies, the ability to quickly adapt to new conditions and requirements.

The main group includes heads of departments in the department, heads of departments in the services of the federal ministry, heads of departments in main directorates, heads of departments in departments and assistants. The leading group consists of deputy heads of departments in departments, deputy heads of departments in the service of federal ministries, deputy heads of departments in main directorates, deputy heads of departments in directorates, assistant heads or heads of services of federal ministries, advisers to the head or head of services of federal ministries, leading advisers, advisors, lead consultants and consultants. The senior group consists of chief expert specialists, leading expert specialists and expert specialists. Supporting specialists The lowest category of positions in the state civil service is supporting specialists.

State civil service of the Russian Federation

When performing official duties, a 1st category specialist has the right to independently make decisions on the following issues: (list the issues on which a 1st category specialist has the right to independently make management and other decisions). 13. When performing official duties, a 1st category specialist is required to independently make decisions on the following issues: (list the issues on which a 1st category specialist is required to independently make management and other decisions).
V. List of issues on which a 1st category specialist has the right or obligation to participate in the preparation of draft regulatory legal acts and (or) draft management and other decisions 14.

Categories of positions in the state civil service of the Russian Federation

Collegiality ensures a comprehensive and objective review of documents reflecting the employee’s work activity, an unbiased assessment of the level of his qualifications, opportunities for professional growth, etc. During certification, the degree of compliance of the employee with the position held (the work performed) and the degree of advanced training are determined, prospects for using the employee’s potential capabilities are identified, etc.

Based on the current legislation regulating the certification procedure, it is possible to carry out a conditional classification and distinguish several types of certification: - periodic (carried out every three to five years); - one-time, which is carried out at the initiative of the employer to resolve the issue of dismissing an employee (Art.

Qualification requirements - specialist

Info

Job description Category - Specialists | Industry - (Professions of workers that are common to all types of economic activity) The instructions for the position “Specialist”, presented on the website www.borovik.com, meet the requirements of the document - “DIRECTORY OF Qualification Characteristics of Occupations of Workers. Issue 1. Professions of workers that are common to all types of economic activity. Document status is ‘current’.

Qualification requirements Category I specialist: complete or basic higher education in the relevant field of training (specialist or bachelor). Work experience in the profession of category II specialist: for a specialist - at least 1 year, for a bachelor - at least 2 years.

Category II specialist: complete or basic higher education in the relevant field of training (specialist or bachelor).
Open Joint Stock Company "Time" │ │ ├───┼─────┼─────┼────┼──────────── ──────── ────────────────────────────┼─────────── ────────── ──────┤ │ 8│ 11 │ 05 │2003│Hired as a mechanic of the 2nd category │Order dated May 11, 2003 N 52-K│ ├───┼──── ─┼──── ─┼────┼───────────────────────────────── ────────── 08 │2007│Dismissed at his own request, point 3 │Order dated August 12, 2007 N 43-K│ ├───┼─────┼─────┼────┼───────── ──────── ───────────────────────────────┼──────── ────────── ─────────┤ │ │ │ │ │Article 77 of the Labor Code of the Russian Federation│ │ ├───┼─────┼───── ┼────┼───── ──────────────────────────────────────── ───┼────── ─────────────────────┤ │ │ │ │ │OK inspector Zilina O.P.

1st category specialist what is it?

This is done in a popular print publication, as well as on the official website of the government agency that requires a specialist. All candidates for this position must provide the required list of documents and certificates to the HR department within a predetermined period.
In the next round of selection, the competition commission evaluates the submitted candidates. First of all, the submitted documents confirming the candidate’s relevant education, work experience in the civil service, and other work activities are evaluated.
Also, competitive procedures may include interviews, questionnaires, testing, or writing an essay.

1st category specialist in the tax office, what is it?

Actual time spent Completed, % Quality assessment Assessment of theoretical knowledge Note 8 hours 100 excellent excellent Conclusion: Based on the results of the trial work and exam, establish from June 2, 2007 Krasovitsky E.A. third category in the specialty “electrical mechanic for elevators”.

Attention

Signatures: Chairman of the commission: Technical director Karapetov S.M. Karapetov Members of the commission: Engineer of the labor standards department Bystrov A.P.

Bystrov Labor safety engineer Lovchev L.I. Lovchev Site foreman Kozlov I.S. Kozlov Member of the trade union committee Demin V.Yu. Demin Based on the protocol of the qualification commission, the personnel department personnel prepares an order to assign the employee a certain qualification category.

The qualification category is considered assigned from the moment the order is signed by the head of the institution, enterprise, etc.
The categories of positions in the state civil service determine the basis for the structure of legislative, judicial and executive authorities. Moreover, both at the regional and federal levels.

Responsibilities for financing and maintaining state civil servants lie with the budget. The situation in modern Russia Categories of positions in the state civil service are currently determined by relevant laws and regulations.

They provide the work of federal and regional authorities, as well as officials holding high government positions. That is, categories of positions in the state civil service exist in the administration of the head of state, the federal government, and federal authorities (these include ministries, agencies, services, including their representative offices in the regions).

Tariffication of work and assignment of tariff categories to employees are carried out taking into account the unified tariff and qualification directory of works and professions of workers, the unified qualification directory of positions of managers, specialists and employees. These reference books and the procedure for their use are approved in the manner established by the Government of the Russian Federation.

Article 143 of the Labor Code of the Russian Federation clearly indicates that the tariffication of work and the assignment of tariff categories to employees are carried out taking into account the ETKS and the EKS, and their application is approved in the manner established by the Government of the Russian Federation. Previously, these reference books were only advisory in nature.
And tariff systems of remuneration are established either by collective agreements, or agreements, or local regulations, but in accordance with labor legislation and other regulations containing labor law norms.
To fulfill the duties assigned to a specialist of the 1st category, he also has the right to: (list the rights of a specialist of the 1st category arising from the powers of the department in which the civil servant serves). 10. A 1st category specialist exercises other rights and obligations provided for by the legislation of the Russian Federation, orders of the Ministry and instructions of the Minister. 11. A specialist of the 1st category for failure to perform or improper performance of official duties may be held accountable in accordance with the legislation of the Russian Federation. IV. List of issues on which a 1st category specialist has the right or obligation to independently make management and other decisions 12.

Specialist: basic or incomplete higher education in the relevant field of study (bachelor or junior specialist). No work experience requirements. Knows and applies in practice: laws, state regulations, standards, methodological and regulatory materials on issues related to the professional field of activity; prospects for technical development and features of the activity of the enterprise (divisions of the enterprise); fundamentals of management, market methods of management; performing technical calculations and computational work; basics of economics, finance, law and management; technical means of receiving, processing and transmitting information; applied forms of accounting and reporting, the procedure for their maintenance; basics of professional ethics, instructions for office work; basic principles of computer operation and related software.