1. Taxpayers have the right:

1) receive at the place of your registration from the tax authorities free information(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 receive tax return forms (calculations) and explanations on the procedure for filling them out;

2) receive from the Ministry of Finance of the Russian Federation written clarifications on the application of the legislation of the Russian Federation on taxes and fees, from the financial authorities of the constituent entities of the Russian Federation and municipalities - on the application, respectively, of the legislation of the constituent entities of the Russian Federation on taxes and fees and regulatory legal acts of municipalities on local taxes and fees;

3) use tax benefits if there are grounds and in the manner established by the legislation on taxes and fees;

4) receive a deferment, installment plan or investment tax credit in the manner and under the conditions established by this Code;

5) for timely offset or refund of amounts of overpaid or overcharged taxes, penalties, fines;

5.1) to carry out a joint reconciliation with the tax authorities of calculations for taxes, fees, penalties and fines, as well as to receive an act of joint reconciliation of calculations for taxes, fees, penalties and fines;

6) represent your interests in relations regulated by the legislation on taxes and fees, personally or through your representative;

7) present to the tax authorities and their officials explanations on the calculation and payment of taxes, as well as on reports of tax audits carried out;

8) be present during the field trip tax audit;

9) receive copies of the tax audit report and decisions of the tax authorities, as well as tax notices and demands for payment of taxes;

10) demand that officials of tax authorities and other authorized bodies comply with the legislation on taxes and fees when they carry out actions in relation to taxpayers;

11) not comply with unlawful acts and demands of tax authorities, other authorized bodies and their officials that do not comply with this Code or other federal laws;

12) appeal in the prescribed manner acts of tax authorities, other authorized bodies and actions (inaction) of their officials;

13) to observe and maintain tax secrets;

14) to receive full compensation for losses caused by illegal acts of tax authorities or illegal actions (inaction) of their officials;

15) to participate in the process of reviewing tax audit materials or other acts of tax authorities in cases provided for by this Code.

2. Taxpayers also have other rights established by this Code and other acts of legislation on taxes and fees.

3. Payers of fees and payers of insurance premiums have the same rights as taxpayers.

4. Any of the parties to the investment partnership agreement has the right to appeal, in the prescribed manner, acts of tax authorities and actions (inaction) of their officials.

1. Taxpayers have the right:

1) receive free information from the tax authorities at the place of your registration (including in writing) 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, rights and the responsibilities of taxpayers, the powers of tax authorities and their officials, as well as to receive forms of tax returns (calculations) and explanations on the procedure for filling them out;

2) receive from the Ministry of Finance of the Russian Federation written clarifications on the application of the legislation of the Russian Federation on taxes and fees, from the financial authorities of the constituent entities of the Russian Federation and municipalities - on the application, respectively, of the legislation of the constituent entities of the Russian Federation on taxes and fees and regulatory legal acts of municipalities on local taxes and fees;

3) use tax benefits if there are grounds and in the manner established by the legislation on taxes and fees;

4) receive a deferment, installment plan or investment tax credit in the manner and under the conditions established by this Code;

5) for timely offset or refund of amounts of overpaid or overcharged taxes, penalties, fines;

5.1) to carry out a joint reconciliation with the tax authorities of calculations for taxes, fees, penalties and fines, as well as to receive an act of joint reconciliation of calculations for taxes, fees, penalties and fines;

6) represent your interests in relations regulated by the legislation on taxes and fees, personally or through your representative;

7) provide tax authorities and their officials with explanations on the calculation and payment of taxes, as well as on reports of tax audits carried out;

8) be present during an on-site tax audit;

9) receive copies of the tax audit report and decisions of the tax authorities, as well as tax notices and demands for payment of taxes;

10) demand that officials of tax authorities and other authorized bodies comply with the legislation on taxes and fees when they carry out actions in relation to taxpayers;

11) not comply with unlawful acts and demands of tax authorities, other authorized bodies and their officials that do not comply with this Code or other federal laws;

12) appeal in the prescribed manner acts of tax authorities, other authorized bodies and actions (inaction) of their officials;

13) to observe and maintain tax secrets;

14) to receive full compensation for losses caused by illegal acts of tax authorities or illegal actions (inaction) of their officials;

15) to participate in the process of reviewing tax audit materials or other acts of tax authorities in cases provided for by this Code.

2. Taxpayers also have other rights established by this Code and other acts of legislation on taxes and fees.

3. Payers of fees and payers of insurance premiums have the same rights as taxpayers.

4. Any of the parties to the investment partnership agreement has the right to appeal, in the prescribed manner, acts of tax authorities and actions (inaction) of their officials.

Commentary to Art. 21 Tax Code of the Russian Federation

In accordance with Art. 21 of the Tax Code of the Russian Federation, taxpayers (organizations and individuals who, in accordance with the Tax Code of the Russian Federation, are responsible for paying taxes) have the right:

1) receive, at the place of your registration, from tax authorities free information 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, as well as receive tax return forms (calculations) and explanations on the procedure for filling them out.

By Order of the Ministry of Finance of Russia dated July 2, 2012 N 99n “On approval Administrative regulations Federal tax service to provide public services for free information (including in writing) to taxpayers, fee payers and tax agents 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, fee payers and tax agents, the powers of tax authorities and their officials, as well as the acceptance of tax returns (calculations)" (hereinafter in this chapter - Order of the Ministry of Finance of Russia dated July 2, 2012 N 99n) was approved Administrative regulations of the Federal Tax Service for the provision of public services for free information (including in writing) to taxpayers, fee payers and tax agents about current taxes and fees, legislation on taxes and fees and normative legal acts adopted in accordance with it, calculation procedure and payment of taxes and fees, the rights and obligations of taxpayers, payers of fees and tax agents, the powers of tax authorities and their officials, as well as the acceptance of tax returns (calculations) (hereinafter in this chapter - the Administrative Regulations of the Federal Tax Service of Russia for free information to taxpayers).

The state service of free information (including in writing) to taxpayers, fee payers and tax agents consists of informing these persons about:

current taxes and fees;

legislation on taxes and fees;

normative legal acts adopted in accordance with the legislation on taxes and fees;

the procedure for calculating and paying taxes and fees;

rights and obligations of taxpayers;

rights and obligations of fee payers;

rights and obligations of tax agents;

powers of tax authorities and their officials;

acceptance of tax returns (calculations).

The public service is provided:

Federal Tax Service of Russia;

territorial bodies of the Federal Tax Service of Russia - departments of the Federal Tax Service of Russia for the constituent entities of the Russian Federation (departments of the Federal Tax Service of Russia, Department of the Federal Tax Service of Russia). Locations of territorial tax authorities, their postal addresses, telephone numbers of help services, faxes and other Contact Information are indicated on the official website of the Federal Tax Service of Russia in the section of the online service “Find out the address of the Federal Tax Service”, the official websites of the departments of the Federal Tax Service of Russia for the constituent entities of the Russian Federation (www.rXX.nalog.ru, where XX is the code of the subject of the Russian Federation);

interregional inspections of the Federal Tax Service of Russia for the largest taxpayers;

inspections of the Federal Tax Service of Russia for districts, districts in cities, cities without district division, inspections of the Federal Tax Service of Russia at the inter-district level (inspections of the Federal Tax Service of Russia, Inspectorate of the Federal Tax Service of Russia).

The result of the provision of public services is free information (including in writing) to taxpayers, fee payers and tax agents 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 responsibilities of taxpayers, fee payers and tax agents, the powers of tax authorities and their officials, as well as acceptance (refusal to accept) tax returns (calculations) or sending a notification (message) to the applicant about the non-provision of public services.

An exhaustive list of documents required in accordance with regulatory legal acts for the provision of public services, which are at the disposal of state bodies, local governments and which the applicant has the right to submit, as well as ways for the applicant to receive them, including in electronic form, the procedure for their submission is provided Administrative regulations of the Federal Tax Service of Russia on free information to taxpayers in relation to a specific administrative procedure.

It is prohibited to require from the applicant:

1) submission of documents and information or implementation of actions, the presentation or implementation of which is not provided for by regulatory legal acts regulating relations arising in connection with the provision of public services;

2) submission of documents and information that, in accordance with regulatory legal acts of the Russian Federation, regulatory legal acts of constituent entities of the Russian Federation and municipal legal acts, are at the disposal of tax authorities, other state bodies, local government bodies and (or) subordinate state bodies and local authorities self-government organizations participating in the provision of public services, with the exception of the documents specified in Part 6 of Art. 7 of the Federal Law of July 27, 2010 N 210-FZ “On the organization of the provision of state and municipal services.”

The provision of public services includes the following administrative procedures:

1) public information:

a) public information by posting information on the official websites of the Federal Tax Service of Russia, departments of the Federal Tax Service of Russia, in the media, sending information via TKS;

b) public information by posting information on information stands and (or) in public computers with reference and legal systems and software products developed by the Federal Tax Service of Russia;

c) public information through seminars, round tables and other awareness-raising and training events.

Public information by posting information on the official websites of the Federal Tax Service of Russia, departments of the Federal Tax Service of Russia, in the media, sending information via TKS (clauses 56 - 62 of the Administrative Regulations of the Federal Tax Service of Russia on free informing of taxpayers) Public information by posting information on information stands and (or ) in public computers with reference and legal systems and software products developed by the Federal Tax Service of Russia (clauses 63 - 67 of the Administrative Regulations of the Federal Tax Service of Russia on free informing of taxpayers) Public information through seminars, round tables and other awareness-raising and training events (clauses 68 - 76 of the Administrative Regulations of the Federal Tax Service of Russia on free information to taxpayers)

The address of the official website on the Internet information and telecommunications network of the Federal Tax Service of Russia: www.nalog.ru. The following information should be posted on the official website of the Federal Tax Service of Russia: full and abbreviated names of the Federal Tax Service of Russia, the department of the Federal Tax Service of Russia and the relevant inspectorates of the Federal Tax Service of Russia providing public services, their postal addresses, work schedules (modes);

addresses of official websites of the Federal Tax Service of Russia and the department of the Federal Tax Service of Russia;

telephone numbers of reference services, fax numbers of the Federal Tax Service of Russia, departments of the Federal Tax Service of Russia and the Head (deputy head) of the structural unit of the inspection of the Federal Tax Service of Russia responsible for the provision of public services are determined by the official responsible for organizing the placement of information on information stands in the inspection of the Federal Tax Service of Russia. The head (deputy head) of the specified structural unit is personally responsible for updating the information posted on information stands in the inspectorate of the Federal Tax Service of Russia. Control of the information content of these stands is carried out by the head (deputy head) of the inspectorate of the Federal Tax Service of Russia. The head (deputy head) of the structural unit responsible for organizing outreach and training events, including conducting seminars with applicants, quarterly develops and approves with the head (deputy head) of the tax authority a schedule for conducting seminars with applicants, and also determines the official the person responsible for organizing such seminars. When developing a schedule for conducting seminars with applicants, it is recommended to: identify current problems based on an analysis of questions received from applicants;

relevant inspections of the Federal Tax Service of Russia providing public services;

phone number hotline, toll free number call center telephone number (if available);

budget income classification codes; details of the relevant accounts Federal Treasury and other information necessary to fill out orders for the transfer of taxes, fees, penalties, fines, interest to the budget system of the Russian Federation;

a list of territories of municipal formations, codes assigned to them in accordance with the All-Russian Classifier of Territories of Municipal Formations;

regulatory legal acts on registration with tax authorities of organizations and individuals;

the procedure for obtaining a TIN when an individual contacts the tax authority to obtain a document confirming the assignment of a TIN; If information is posted on information stands on the premises of the MFC, the official responsible for organizing the placement of information is appointed as the head (deputy head) of the inspectorate of the Federal Tax Service of Russia. The head (deputy head) of the inspection of the Federal Tax Service of Russia monitors the information content of these stands. When posting information on information stands in the Federal Tax Service of Russia inspection, the signature of the head (deputy head) of the structural unit of the Federal Tax Service of Russia inspection responsible for the provision of public services and the date of posting of the information must be indicated. When posting information on information stands on the premises of the MFC, the signature of the head (deputy head) of the inspectorate of the Federal Tax Service of Russia and the date of placement of the information must be indicated.

The following information should be posted on information stands at the Russian Federal Tax Service inspectorate that provides public services: the name of the Russian Federal Tax Service inspection, its postal address, an identification number taxpayer (hereinafter referred to as TIN), reason code, formulate the topics of the seminars, determine the dates for their holding and coordinate them with the relevant structural divisions of the tax authority;

identify officials responsible for organizing specific seminars. The speakers at the seminars are the officials responsible for organizing the relevant seminars. The official of the department of the Federal Tax Service of Russia (inspectorate of the Federal Tax Service of Russia), responsible for organizing the seminar: draws up the program of the seminar and determines the purpose of its holding;

coordinates with the head (deputy head) of the department of the Federal Tax Service of Russia (chief or deputy head of the inspectorate of the Federal Tax Service of Russia) candidates for officials of structural divisions of the department of the Federal Tax Service of Russia (inspectorate of the Federal Tax Service of Russia) speaking at the seminar;

approves the seminar program with the head (deputy head) of the Federal Tax Service of Russia (chief or deputy head of the Federal Tax Service inspectorate)

procedure for filling out tax returns (calculations);

sample requests;

list of standard, social, property, professional tax deductions on personal income tax;

taxpayer calendar;

free software developed by the Federal Tax Service of Russia; registration (hereinafter referred to as the checkpoint), addresses of its territorially isolated workplaces;

names of higher tax authorities, their postal addresses, INN, KPP;

addresses of official websites of the Federal Tax Service of Russia, the corresponding department of the Federal Tax Service of Russia;

telephone numbers of help services, hotline telephone, auto-informant telephone (if available), fax numbers of the Federal Tax Service of Russia inspection and higher tax authorities, toll-free telephone number of the call center (if available);

schedules (modes) of work of the inspection of the Federal Tax Service of Russia, its structural divisions and territorially isolated workplaces, higher tax authorities;

work schedules (modes) of the telephone help service and higher tax authorities;

schedules for the reception of applicants by officials responsible for the provision of public services; Russia);

places an announcement about holding a seminar on the official website of the Federal Tax Service of Russia (information stand in the inspection of the Federal Tax Service of Russia), in the media no less than 14 calendar days before this seminar (no less than 7 calendar days if it is necessary to hold a seminar in the near future on current topic). It is recommended to provide in advance the opportunity for applicants to ask questions about the topic of the seminar through the official website of the Federal Tax Service of Russia

list and contact details of certification centers included in the network of trusted certification centers of the Federal Tax Service of Russia;

list and contact details of electronic document management operators who ensure the exchange of open and confidential information on the TCS within the framework of electronic document flow between tax authorities and applicants and who have entered into an agreement on joint actions with the Federal Tax Service of Russia or the department of the Federal Tax Service of Russia;

typical questions and answers to them; schedule of seminars, round tables and other awareness-raising and training events;

the text of the Administrative Regulations of the Federal Tax Service of Russia on free informing of taxpayers and the Appendix to it. about places (about operating rooms, about offices) of providing public services;

budget income classification codes;

details of the relevant accounts of the Federal Treasury and other information necessary to fill out orders for the transfer of taxes, fees, penalties, fines, interest to the budget system of the Russian Federation;

a list of territories of municipal formations, codes assigned to them in accordance with the All-Russian Classifier of Territories of Municipal Formations; regulatory legal acts on registration with tax authorities of organizations and individuals;

the procedure for obtaining a TIN when an individual contacts the tax authority to obtain a document confirming the assignment of a TIN;

the procedure for obtaining free forms of tax declarations (calculations), approved forms (formats) of tax declarations (calculations);

The official responsible for the provision of public services, within 3 working days from the moment of creation (registration) of the document to be posted on the official website of the Federal Tax Service of Russia and (or) in the media, but at least once a month, sends it to the structural unit, responsible for the interaction of the tax authority with representatives of the media, the procedure for filling out tax returns (calculations);

samples of filling out payment orders;

samples of filling out form 3-NDFL;

sample applications for each tax deduction;

sample requests;

a list of standard, social, property, professional tax deductions for personal income tax; taxpayer calendar;

typical questions and answers to them;

schedule of seminars, round tables and other awareness-raising and training events. The following information should also be posted on information stands in the inspection of the Federal Tax Service of Russia that provides public services: a list of grounds under which the public service is not provided;

list and contact details of certification centers included in the network of trusted certification centers of the Federal Tax Service of Russia, list and contact details of electronic document management operators who have entered into an agreement on joint actions with the Federal Tax Service of Russia;

the procedure for appealing acts (decisions) of tax authorities, actions or inactions of their officials;

list and extracts from regulatory legal acts governing the provision of public services. Lyrics

are printed in an easy-to-read font, without corrections, the most important places are underlined.

If there is a large amount of information to be posted (for example, about the procedure for filling out tax returns, standard questions and answers to them), its placement is possible only on computers with reference and legal systems and with software products developed by the Federal Tax Service of Russia, located in the inspectorate of the Federal Tax Service of Russia. The official responsible for organizing the placement of materials on information stands ensures its placement on information stands no later than 3 working days from the date of receipt of information. The official responsible for organizing the placement of materials on information stands, no later than 5 working days from the date of receipt of the relevant information, ensures that applicants interacting with tax authorities electronically via TKS are sent in electronic form the information posted on information stands at the Federal Tax Service of Russia inspection and necessary for applicants to fulfill their duties provided for by the Tax Code of the Russian Federation

Public information is carried out at the initiative of the tax authorities.

Public information to the tax authorities is carried out by officials of structural units responsible for the provision of public services, posting information in the media, and sending information via TCS.

Officials responsible for the provision of public services, when informing publicly, are obliged to:

1) provide applicants with information in accordance with the Administrative Regulations of the Federal Tax Service of Russia on free information to taxpayers;

2) maintain up-to-date information materials on the official websites of the Federal Tax Service of Russia, departments of the Federal Tax Service of Russia, information stands, in public computers with reference and legal systems and with software products developed by the Federal Tax Service of Russia;

3) conduct an analysis of current and problematic issues, determine the topics of seminars, round tables and other awareness-raising and training events.

In order to analyze current and problematic issues, the official responsible for the provision of public services, quarterly, no later than the 15th day of the month following the previous quarter, generates standard questions for applicants based on their requests orally, submitted directly or by telephone to the helpline services, and sends them to the head (deputy head) of his structural unit.

The head (deputy head) of the tax authority, on the recommendation of the head (deputy head) of the structural unit of the tax authority responsible for the provision of public services, makes a decision on the preparation of standard answers to the relevant questions of applicants and the placement of information materials on the official websites of the departments of the Federal Tax Service of Russia, in published official publications tax authorities, in the media.

The end result of the administrative procedure for public information is that tax authorities conduct awareness-raising and training activities and provide applicants with relevant information;

2) individual information:

a) individual information based on oral requests;

b) individual information based on requests in writing;

c) individual information based on requests in electronic form with enhanced qualified electronic signature according to TKS;

d) individual information about the status of settlements for taxes, fees, penalties, fines based on requests in writing;

e) individual information on the status of settlements for taxes, fees, penalties, fines based on requests in electronic form with an enhanced qualified electronic signature according to the TKS;

f) individual information about the fulfillment of the obligation to pay taxes, fees, penalties, fines based on requests in writing;

g) individual information about the fulfillment of the obligation to pay taxes, fees, penalties, fines based on requests in electronic form with an enhanced qualified electronic signature according to the TKS;

3) acceptance of tax returns (calculations):

a) acceptance of tax returns (calculations) submitted to on paper the applicant directly;

b) acceptance of tax returns (calculations) submitted on paper by mail;

c) acceptance of tax returns (calculations) submitted in electronic form using the TKS.

Individual information based on requests orally (clauses 77 - 88 of the Administrative Regulations of the Federal Tax Service of Russia on free information to taxpayers)

The basis for individual information is the applicant’s request orally to the Federal Tax Service of Russia inspectorate at the place of his registration directly or by telephone, to a higher tax authority by telephone, to a call center or to the MFC in order to obtain information. If an individual submits a request to the inspectorate of the Federal Tax Service of Russia, the public service is provided directly upon presentation by the individual of an identity document (confirming, in the prescribed manner, the authority of the authorized representative of the applicant to receive the relevant information). Individual information based on requests orally is carried out by officials of the structural unit of the Federal Tax Service of Russia inspectorate responsible for such information. When informing individually based on a request orally, the response is provided at the time of request. The maximum time for providing information to the applicant is 15 minutes. The official responsible for the provision of public services, when informing individually based on an oral request, is obliged to:

1) invite the individual who made the request to introduce himself, giving his last name, first name, patronymic, and also name the organization, if he represents one;

2) listen to the request and, if necessary, clarify the questions contained in it;

3) provide oral information on the substance of the issue within the limits of their competence.

The official responsible for the provision of public services, when informing individually by telephone, is obliged to:

1) name the tax authority that received the request;

2) introduce yourself, giving your last name, first name, patronymic (if any), position;

3) invite the individual who made the request to introduce himself, giving his last name, first name, patronymic, and also name the organization, if it represents one, and contact number telephone;

4) enter information into the appropriate information resource of the tax authority;

5) listen to the request and, if necessary, clarify the questions contained in it;

6) provide oral information on the substance of the issue within the limits of their competence.

If consideration of the issues contained in the request is not within the competence of the tax authorities, it is reported that it is impossible to provide the information of interest, as well as the applicant’s right and the procedure for applying to another authority state power(state extra-budgetary fund, local government body), whose competence includes consideration of these issues. If consideration of the issues contained in the request is not within the competence of the tax authority that received this request, and these issues are confidential, the applicant is informed about the impossibility of presenting the information he is interested in orally and is asked to contact the tax authority in writing. whose competence includes consideration of these issues. If the questions contained in the request cannot be answered directly by the official responsible for the provision of the public service, and in order to prepare the answer it is necessary to obtain information from the structural unit of the inspection of the Federal Tax Service of Russia, whose competence includes consideration of such issues, in order to prepare the answer An official of the specified structural unit is involved. The official involved in preparing the response is obliged to provide the necessary information on the substance of the issues to the official responsible for the provision of the public service, or directly to the applicant. If, in order to respond to a request orally on issues arising under specific circumstances (including the procedure for calculating and paying taxes, the rights and obligations of the applicant), it is necessary to provide extracts from regulatory legal acts, obtain clarifications from the Ministry of Finance of the Russian Federation and methodological materials, the applicant is asked to send a request in writing to the tax authority and is provided with the necessary details of this tax authority. If the applicant is not satisfied with the information provided over the phone, he is asked to send a request in writing to the tax authority and is provided with the necessary details of this tax authority. The end result of the administrative procedure for individual information based on oral requests is:

1) individual information orally on the substance of requests;

2) a proposal to send requests in writing to the tax authority or other government body (local government), a state extra-budgetary fund whose competence includes consideration of the issues contained in these requests;

3) message about non-provision of public services

Individual information based on requests in writing (clauses 89 - 110 of the Administrative Regulations of the Federal Tax Service of Russia on free information to taxpayers)

The basis for individual information is the applicant’s request in writing to the inspectorate of the Federal Tax Service of Russia at the place of his registration in order to obtain information. A written request can be submitted by the applicant directly, sent by mail, transmitted in electronic form without an electronic signature via the Internet (Internet request). To receive an online request, tax authorities’ software is used, through which the applicant ensures that mandatory details necessary to work with such requests and to send a response (in writing or electronic form), and if the specified details are not filled in, informing the applicant that it is impossible to accept the request. Online requests are printed by the official of the structural unit responsible for record keeping and are treated as written requests received by mail. Individual information based on written requests is carried out by officials of the structural unit of the Federal Tax Service of Russia inspectorate responsible for such information. Individual information based on a written request is carried out within 30 calendar days from the date of its registration with the inspection of the Federal Tax Service of Russia.

If necessary, the period for consideration of a written request may be extended by the head (deputy head) of the inspection of the Federal Tax Service of Russia, but no more than 30 calendar days with the obligatory informing of the applicant about the extension of the period for consideration of such a request, indicating the reasons for the extension of the period no later than 3 working days before the expiration the deadline for its execution. When a written request is submitted by the applicant directly, the official responsible for the provision of the public service checks whether there are grounds for refusing to accept the documents necessary for the provision of the public service.

If at least one of the grounds is present, the written request is returned to the applicant. At the request of the applicant, the official responsible for the provision of public services puts a note on the refusal to accept the written request, indicates his surname, initials and position, as well as the date of refusal to accept the request.

If there are no grounds, the official responsible for the provision of public services accepts the written request, registers it in the departmental electronic document management system, at the request of the applicant, on the second copy of the request, puts a mark on the acceptance of this request and the documents attached to it, and also indicates his last name and initials and position, date of receipt of the request.

The official responsible for the provision of public services, no later than the next working day, transmits the accepted written request through the register to the structural unit responsible for office work.

A written request submitted by mail is registered no later than the next working day after the day of its receipt by the official of the structural unit responsible for office work in the departmental electronic document management system. An Internet request is registered automatically on the day it is received in the departmental electronic document management system and is printed by an official of the structural unit responsible for office work. All registered written requests on the day they are received are sent by an official of the structural unit responsible for office work to the head (deputy head) of the inspectorate of the Federal Tax Service of Russia. A written request with a resolution from the head (deputy head) of the inspectorate of the Federal Tax Service of Russia, no later than the next working day after the day of affixing this resolution, is sent to the structural unit responsible for the provision of public services to prepare a response.

A written request with a resolution from the head (deputy head) of the Federal Tax Service of Russia inspection, received by the structural unit responsible for the provision of public services, is recorded within no later than 3 working days from the date of its registration, indicating the incoming document number and the date of its receipt in the information resource of the Federal Tax Service inspection Russia. If the consideration of the issues contained in a written request is not within the competence of the tax authority, the official responsible for the provision of public services, no later than 6 working days from the date of registration of the written request, prepares in two copies a letter about sending this request according to the affiliation and a letter to the applicant, in which he informs about the sending of a written request for affiliation. The indicated letters, drawn up in the prescribed manner, are transferred by the official responsible for the provision of public services, no later than 7 working days from the date of registration of the written request, to the structural unit responsible for office work, for sending these letters to the appropriate person and to the applicant by mail. The second copies of these letters remain in storage in the structural unit responsible for the provision of public services. The official responsible for providing the public service indicates the date and number of the outgoing letter to the applicant in the information resource of the Federal Tax Service of Russia inspection. If the questions contained in a written request cannot be answered by the official responsible for the provision of public services, and in order to prepare a response it is necessary to obtain information from the structural unit of the Federal Tax Service of Russia inspection, whose competence includes consideration of such issues, and (or ) from a body (organization, official) or other government body, state off-budget fund, local government authority, official no later than 7 working days from the date of registration of the written request:

1) involves in the preparation of a response an official of a structural unit of the inspection of the Federal Tax Service of Russia, whose competence includes consideration of these issues. Such an official is obliged to provide the necessary information on the substance of the issues to the official responsible for the provision of public services;

2) sends a request to the relevant body (organization, official), including using unified system interdepartmental electronic interaction, including regional systems of interdepartmental electronic interaction.

The specified request, sent using a unified system of interdepartmental electronic interaction, as well as the response received to this request no later than the next business day, are recorded in the information resource of the Federal Tax Service of Russia inspection, indicating the number of the corresponding document and the date of its sending (the date of receipt of the response to the request).

The official responsible for the provision of public services prepares a response to a written request on the merits of the issues contained therein within his competence no later than 4 working days before the expiration of the established period for the provision of public services. The response to a written request is stated in a simple, clear and understandable form, indicating the last name, first name, patronymic (if any) and telephone number of the executor of the letter.

If it is revealed that the issue contained in the written request is not regulated by the legislation on taxes and fees and normative legal acts adopted in accordance with it, and the tax authority does not have an explanation from the Ministry of Finance of the Russian Federation on this issue, the response to the applicant indicates this circumstance.

When the inspection of the Federal Tax Service of Russia receives an explanation from the Ministry of Finance of the Russian Federation on the issue contained in a written request, within the time limit established for preparing a response to this request, the response is sent to the applicant taking into account the specified explanation. The official responsible for the provision of public services sends a letter prepared in accordance with a written request in two copies to the head (deputy head) of the inspectorate of the Federal Tax Service of Russia for signature and, after registering the signed letter, indicates the date and number of the outgoing letter in the information resource of the inspectorate of the Federal Tax Service of Russia. A letter prepared and signed by the head (deputy head) of the inspectorate of the Federal Tax Service of Russia is transmitted to the applicant in the manner specified in the written request (directly, by mail or e-mail). If the written request does not indicate the method of receiving the letter, the official responsible for the provision of the public service transfers the letter according to the register to the structural unit responsible for office work to send it to the applicant by mail. The specified letter can be received by an individual directly upon presentation to the official responsible for the provision of public services an identification document (confirming the authority of the authorized representative of the applicant to receive this letter).

Upon receipt of the specified letter on its second copy individual indicates his last name and initials, the date of receipt of the letter and affixes his signature. If an individual does not present an identification document to the official responsible for the provision of public services (confirming the authority of the applicant's authorized representative to receive the letter), the individual is informed that the specified letter will be sent by mail, and if necessary, the applicant's postal address is specified. If the applicant, who indicated in a written request to receive a response directly, did not contact the Federal Tax Service of Russia to receive a response within 5 working days, the first copy of the prepared letter is transferred by the official responsible for the provision of public services no later than the next working day to the structural the department responsible for records management to send a response to the applicant by mail. If the method of receiving a response by mail or e-mail is chosen, the official responsible for providing the public service transfers the first copy of the letter to the structural unit responsible for office work for forwarding to the applicant. The second copy of the letter remains in storage in the structural unit responsible for the provision of public services. The official of the structural unit responsible for office work, no later than the next working day after the day of receipt of the letter, sends it to the applicant by mail or e-mail in accordance with the method chosen by the applicant for receiving a response. The end result of the administrative procedure for individual information based on requests in writing is:

1) individual information in writing on the substance of written requests;

2) letters about sending to other government bodies (state extra-budgetary funds, local government bodies, organizations) written requests from applicants on the issues contained in these requests, the consideration of which is within the competence of these bodies (organizations);

3) letters of non-provision of public services.

Individual information based on requests in electronic form with an enhanced qualified electronic signature according to the TKS (clauses 111 - 124 of the Administrative Regulations of the Federal Tax Service of Russia on free informing of taxpayers)

The basis for individual notification is the applicant’s request in electronic form with an enhanced qualified electronic signature according to the TKS (TKS request) to the inspectorate of the Federal Tax Service of Russia at the place of his registration. Individual information in this case is carried out if the applicant interacts with the Federal Tax Service of Russia inspection in electronic form according to the TKS and is registered as a participant in electronic document flow using technical means of automatically creating (verifying) an enhanced qualified electronic signature in the Federal Tax Service of Russia inspection. In the process of electronic document management, when submitting a request for TCS to the Federal Tax Service of Russia inspection, a letter from the Federal Tax Service of Russia inspection, containing a response to the request, and the following technological electronic documents are also used: confirmation of the date of dispatch, information message about representation in relations regulated by the legislation on taxes and fees, notification refusal of admission, notification of receipt of an electronic document. A notification of receipt of an electronic document is generated for each following electronic document received via TCS: a request via TCS, a letter from the inspection of the Federal Tax Service of Russia, confirmation of the date of dispatch, notification of refusal of acceptance. When implementing electronic document management, the storage of all sent and received electronic documents via TCS is ensured, including technological electronic documents (with the exception of notification of receipt of an electronic document) with enhanced qualified electronic signatures and qualified certificates used to generate these signatures.

Upon receipt of a request for TCS, the official of the structural unit responsible for receiving requests for TCS, within one working day from the receipt of such a request, checks using software tax authorities have grounds for refusing to accept documents necessary for the provision of public services. If there are no grounds for refusing to accept a request under the TCS, the specified official performs the following actions:

1) registers a request under the TKS, generates a notification of receipt of an electronic document with an enhanced qualified electronic signature, which allows identifying the relevant tax authority (the owner of the qualified certificate);

2) sends a notice of receipt of the electronic document to the applicant. If there is at least one of the grounds for refusal to accept a request under the TCS, the official of the structural unit responsible for receiving requests under the TCS, within one working day from the receipt of such a request, uses the tax authorities’ software to perform the following actions:

1) generates a notice of refusal to accept with an enhanced qualified electronic signature, which allows identifying the relevant tax authority (the owner of the qualified certificate), and indicating the reasons for the refusal or an error message (if it is impossible to decipher the request via TCS);

2) sends a notification of refusal of admission (error message) to the applicant.

The date of sending a request for TKS by the applicant to the inspection of the Federal Tax Service of Russia through the electronic document management operator is considered to be the date recorded in the confirmation of the date of dispatch. A TCS request is considered accepted by the Federal Tax Service of Russia if the applicant has received a notification of receipt of an electronic document with an enhanced qualified electronic signature that allows identifying the relevant tax authority (the owner of the qualified certificate). The date of receipt of the request for TCS by the Federal Tax Service of Russia inspection is considered to be the date specified in the notice of receipt of the electronic document. The official responsible for the provision of public services, upon receiving a request via TCS, prints out this request on the same working day and transmits it through the register to the structural unit responsible for office work.

Subsequent actions regarding the received request for TCS are carried out in accordance with paragraphs 95 - 104 of the Administrative Regulations of the Federal Tax Service of Russia for free information to taxpayers. If the applicant has chosen the method of receiving a response in electronic form with an enhanced qualified electronic signature according to the TKS or the method of receiving the response has not been specified, a letter with an enhanced qualified electronic signature that allows identifying the relevant tax authority (the owner of the qualified certificate), the official responsible for providing the state services, transfers it according to the register to the structural unit responsible for transmitting letters in electronic form via TKS, for sending it via TKS to the applicant’s email address. The paper copy of the letter bears the signature of the indicated official and the date of transmission of the letter. The specified copy of the letter remains in storage in the structural unit responsible for the provision of public services. The official of the structural unit responsible for transmitting letters in electronic form via TKS, no later than the next working day after the day of receipt of the letter according to the register, sends it via TKS to the applicant’s email address. If the applicant has chosen the method of receiving a response directly or by mail, subsequent actions regarding the received request via TKS are carried out in accordance with clauses 106 - 109 of the Administrative Regulations of the Federal Tax Service of Russia for free information to taxpayers. The end result of the administrative procedure for individual notification based on requests for TCS is:

1) individual information in electronic form according to TKS;

Individual information on the status of settlements for taxes, fees, penalties, fines based on requests in writing (clauses 125 - 144 of the Administrative Regulations of the Federal Tax Service of Russia on free informing of taxpayers)

The basis for individual information in accordance with this subsection is the applicant’s written request to submit a certificate on the status of settlements for taxes, fees, penalties, fines, interest to the inspectorate of the Federal Tax Service of Russia at the place of his registration. Individual information on the status of settlements for taxes, fees, penalties, fines, and interest is carried out by officials of the structural unit of the Federal Tax Service of Russia inspectorate responsible for such information. A certificate of the status of settlements is submitted within 5 working days from the date of receipt of the corresponding written request by the Federal Tax Service of Russia. A written request for a certificate of settlement status can be submitted by the applicant directly or sent by mail. A written request for a certificate of settlement status may indicate the method of obtaining such a certificate (directly or by mail). If the written request for a certificate of settlement status does not indicate the method for obtaining such a certificate, specified certificate sent to the applicant by mail.

When submitting a written request for a certificate of the status of payments by the applicant, the official responsible for the provision of the public service directly checks whether there are grounds for refusing to accept the documents necessary for the provision of the public service. If there is at least one of the grounds for refusing to accept a written request for a certificate of the status of settlements, If there are no grounds for refusing to accept a written request for a certificate of the status of settlements, the official responsible for the provision of the public service accepts this written request, according to At the request of the applicant, on the second copy of the request he puts a mark on its acceptance and the documents attached to it, and also indicates his surname, initials and position, the date of receipt of the request. A written request for a certificate of the status of settlements, submitted by the applicant directly, is registered on the day of receipt by an official of the structural unit responsible for the provision of public services in the information resource of the Federal Tax Service of Russia.

When a written request is received to submit a certificate of the status of settlements by mail by an official of the structural unit responsible for office work, the date of its sending by mail, determined by the postmark on the corresponding postal item, and the date of its receipt by the tax authority are indicated on the request. No later than the next working day after the day of receipt, this written request is transferred to the structural unit responsible for the provision of public services for registration in the information resource of the Federal Tax Service of Russia inspection and preparation of a certificate on the status of settlements. A written request for a certificate of the status of settlements, submitted by mail and received by the structural unit responsible for the provision of public services, is registered in the information resource of the Federal Tax Service of Russia inspection within 2 working days from the date of its transmission.

If there is at least one of the grounds for refusal to accept a written request for a certificate of the status of settlements submitted by mail, the official responsible for the provision of public services, no later than the next working day after the day of registration of such a request, prepares a notice of refusal in one copy in his acceptance, indicating the reason for refusal. The specified notification, drawn up in the prescribed manner, is transferred by the official responsible for the provision of public services, no later than 4 working days from the date of registration of the written request, to the structural unit responsible for office work, for sending it to the applicant by mail. The date and number of the notification of refusal to accept a written request sent to the applicant is indicated by the official responsible for the provision of public services in the information resource of the Federal Tax Service of Russia inspection.

The official responsible for the provision of a public service, having received a written request for a certificate of the status of payments, checks the existence of grounds for which the public service is not provided. If there is at least one of the grounds for which the public service is not provided, the official responsible for the provision of the public service, no later than 3 working days from the date of registration of a written request for a certificate of the status of payments, prepares in one copy a letter about the impossibility of providing the public service services indicating the reason. The official responsible for the provision of the public service, no later than 4 working days from the date of registration of the corresponding written request, transfers the specified letter, drawn up in the prescribed manner, to the structural unit responsible for office work, for sending it to the applicant by mail. The official responsible for providing the public service indicates the date and number of the outgoing letter to the applicant in the information resource of the Federal Tax Service of Russia inspection.

In the absence of grounds for which the public service is not provided, the official responsible for the provision of the public service, no later than 3 working days from the date of registration of the written request, generates a certificate of the status of settlements as of the date specified in the request.

If the written request does not indicate the date as of which a certificate on the status of settlements is generated, or a future date is indicated, a certificate on the status of settlements is generated on the date of registration of this request with the inspectorate of the Federal Tax Service of Russia. The official responsible for the provision of the public service prints out the generated certificate on the status of settlements in one copy and on the same day sends it to the head (deputy head) of the inspectorate of the Federal Tax Service of Russia for signature. A certificate on the status of settlements is signed by the head (deputy head) of the inspectorate of the Federal Tax Service of Russia and certified with the seal of the inspection of the Federal Tax Service of Russia no later than 4 working days from the date of registration of the request. After registering the signed certificate on the status of settlements in the prescribed manner, the official responsible for the provision of the public service indicates the date and number of the outgoing letter in the information resource of the Federal Tax Service of Russia inspection.

A certificate of the status of settlements can be obtained by an individual directly upon presentation to the official responsible for the provision of public services an identification document (confirming the authority of the authorized representative of the applicant to receive this certificate). Upon receipt of a certificate on the status of settlements, on the corresponding request, an individual puts a mark on receipt of the original certificate and signature, indicates his surname and initials, as well as the date of receipt of the certificate. If an individual does not present an identity document to the official responsible for the provision of public services (confirming the authority of the applicant’s authorized representative to receive a certificate of the status of payments), the individual is informed that the specified certificate will be sent by mail, if necessary, the postal address is specified applicant's address. If a certificate of the status of settlements is sent to the applicant by mail, the official responsible for the provision of public services transfers the certificate to the structural unit responsible for office work to forward it to the applicant. If the applicant, who indicated in a written request for a certificate of the status of settlements about its receipt directly, did not apply for this certificate within 5 working days from the date of expiration of the deadline for its submission, the official responsible for the provision of the public service does not later than the next working day, transmits a certificate of the status of settlements to the structural unit responsible for office work, for sending it to the applicant by mail. The official of the structural unit responsible for office work, no later than the next working day after the day of receipt of the certificate on the status of settlements, sends it to the applicant by mail. The end result of the administrative procedure for individual informing about the status of settlements for taxes, fees, penalties, fines, interest based on requests in writing is:

2) letters of non-provision of public services.

In pursuance of Order of the Ministry of Finance of Russia dated July 2, 2012 N 99n, Order of the Federal Tax Service of Russia dated January 21, 2013 N ММВ-7-12/22@ “On approval of the recommended form of a certificate on the fulfillment by a taxpayer (payer of fees, tax agent) of the obligation to pay taxes, fees, penalties, fines, the procedure for filling it out and the recommended format for its presentation in in electronic format via telecommunication channels" were approved:

Recommended format for submitting a Certificate of fulfillment by a taxpayer (payer of fees, tax agent) of the obligation to pay taxes, fees, penalties, fines in electronic form via telecommunication channels.

Individual information on the status of settlements for taxes, fees, penalties, fines based on requests in electronic form with an enhanced qualified electronic signature according to the TKS (clauses 145 - 160 of the Administrative Regulations of the Federal Tax Service of Russia on free informing of taxpayers)

The basis for individual information in this case is the applicant’s request under the TCS to submit a certificate of the status of settlements to the inspectorate of the Federal Tax Service of Russia at the place of his registration. A request under the TKS for a certificate on the status of payments of an applicant classified as a major taxpayer is sent to the inspectorate of the Federal Tax Service of Russia at the place of his registration as largest taxpayer. A certificate of the status of settlements is submitted within 5 working days from the date the Federal Tax Service of Russia receives the corresponding request for TKS. Individual information in this case is carried out if the applicant interacts with the Federal Tax Service of Russia inspection in electronic form according to the TKS and is registered as a participant in electronic document flow using technical means of automatically creating (verifying) an enhanced qualified electronic signature in the Federal Tax Service of Russia inspection. A request under the TCS for a certificate of the status of settlements is considered accepted by the Federal Tax Service of Russia if the applicant has received an acceptance receipt with an enhanced qualified electronic signature that allows identifying the relevant tax authority (the owner of the qualified certificate). The date of receipt by the Federal Tax Service of Russia of a request under the TCS for the provision of a certificate of the status of settlements is considered to be the date indicated in the receipt. If there are no grounds for refusing to accept a request under the TCS for a certificate of the status of settlements, the official responsible for the provision of the public service, no later than 3 working days from the date of its registration, uses the tax authorities’ software to perform the following actions:

1) generates a certificate on the status of settlements with an enhanced qualified electronic signature, which allows identifying the relevant tax authority (the owner of the qualified certificate);

2) sends a certificate about the status of settlements to the applicant. Upon receipt of a request via TCS for a certificate of the status of the applicant’s payments as a whole (if the request does not indicate the applicant’s checkpoint) and in the absence of grounds for refusing to accept it, the official responsible for the provision of the public service, no later than the next working day from the date registration of this request, based on the data of the Unified State Register of Real Estate, using the software of the tax authorities, forms and sends appropriate requests to other inspectorates of the Federal Tax Service of Russia, in which this applicant is registered on the grounds provided for by the Tax Code of the Russian Federation. Officials responsible for the provision of public services in other inspections of the Federal Tax Service of Russia, which received requests from the inspection of the Federal Tax Service of Russia, within one working day from the receipt of the relevant request, check the existence of grounds for refusing to accept a request under the TCS for the provision of a certificate of the status of settlements. The specified officials, in the absence of grounds for refusing to accept a request under the TCS to submit a certificate of the status of settlements, perform the following actions:

1) register a request via TCS for a certificate of settlement status, generate an acceptance receipt with an enhanced qualified electronic signature that allows identifying the relevant tax authority (the owner of the qualified certificate);

2) send a receipt of acceptance to the inspectorate of the Federal Tax Service of Russia that sent the request;

3) no later than the next working day from the date of registration of the request, a certificate on the status of settlements is generated;

4) send a certificate about the status of settlements to the inspectorate of the Federal Tax Service of Russia that sent the request.

The official responsible for the provision of public services in the inspection of the Federal Tax Service of Russia, which sent the request, upon receipt of certificates on the status of settlements from other inspections of the Federal Tax Service of Russia, in which the applicant is registered on the grounds provided for by the Tax Code of the Russian Federation, performs the following actions:

1) generates a notice of refusal to accept a request under the TCS for the provision of a certificate of the status of settlements with an enhanced qualified electronic signature that allows identifying the relevant tax authority (the owner of the qualified certificate) and indicating the reasons for the refusal;

2) signs a set of certificates on the status of settlements with an enhanced qualified electronic signature of an authorized person of the Federal Tax Service of Russia inspection and sends it to the applicant. A certificate of the status of settlements is stored in the information resource of the Federal Tax Service of Russia inspection for three years. The end result of the administrative procedure for individual informing about the status of settlements for taxes, fees, penalties, fines, interest based on requests under the TCS is:

1) providing applicants with certificates on the status of settlements;

2) notifications of non-provision of public services.

Individual information about the fulfillment of the obligation to pay taxes, fees, penalties, fines based on requests in writing (clauses 161 - 175 of the Administrative Regulations of the Federal Tax Service of Russia on free informing of taxpayers)

The basis for individual information in accordance with this subsection is the applicant’s written request to submit a certificate of fulfillment of the obligation to pay taxes, fees, penalties, fines, interest (hereinafter referred to as the certificate) to the inspectorate of the Federal Tax Service of Russia at the place of his registration. A written request for a certificate from an applicant classified as a major taxpayer is submitted to the inspectorate of the Federal Tax Service of Russia at the place of his registration as a major taxpayer. Individual information about the fulfillment of the obligation to pay taxes, fees, penalties, fines, interest is carried out by officials of the structural unit of the Federal Tax Service of Russia inspectorate responsible for such information. The certificate is submitted within 10 working days from the date of receipt of the corresponding written request by the Federal Tax Service of Russia. A written request for a certificate may be submitted by the applicant directly or sent by mail. A written request for a certificate may indicate the method of obtaining the certificate (directly or by mail). If the written request for a certificate does not indicate the method for obtaining the certificate, the specified certificate is sent to the applicant by mail. The certificate is generated in general for all taxes, fees, penalties, fines, interest payable by the applicant, using the software of the tax authorities according to the information resources of the inspectorates of the Federal Tax Service of Russia. When generating a certificate, the entry “does not have an unfulfilled obligation to pay taxes, fees, penalties, fines, interest payable in accordance with the legislation on taxes and fees” is made in the event of absence according to the inspection data of the Federal Tax Service of Russia as of the date specified in the written request , arrears, accrued but not paid by the applicant penalties, fines, interest, with the exception of the amounts:

1) for which a deferment (installment plan) or investment tax credit has been granted in accordance with the legislation of the Russian Federation on taxes and fees;

2) which are restructured in accordance with the legislation of the Russian Federation;

3) for which there is a court decision that has entered into legal force recognizing the applicant’s obligation to pay these amounts as fulfilled.

If the written request for a certificate does not indicate the date as of which the certificate is generated, or a future date is indicated, the certificate is generated on the date of registration of this request with the Federal Tax Service of Russia. If, on the date as of which the certificate is generated, there are arrears, penalties, fines, interest accrued but not paid by the applicant, an entry is made “has an unfulfilled obligation to pay taxes, fees, penalties, fines, interest payable in accordance with the legislation on taxes and fees." Officials responsible for the provision of public services in other inspections of the Federal Tax Service of Russia, which received requests from the inspection of the Federal Tax Service of Russia, register these requests in the information resources of the inspections of the Federal Tax Service of Russia within one working day from the receipt of the corresponding request. Officials responsible for the provision of public services, no later than 4 working days from the date of registration of the specified request, generate an appropriate certificate and send it to the inspectorate of the Federal Tax Service of Russia that sent the request. The official responsible for the provision of public services in the inspection of the Federal Tax Service of Russia, which sent the request, based on the information resources of the specified inspection of the Federal Tax Service of Russia and all certificates received from other inspections of the Federal Tax Service of Russia, in which the applicant is registered on the grounds provided for by the Tax Code of the Russian Federation, generates a certificate confirming the applicant’s fulfillment of the obligation to pay taxes, fees, penalties, fines, and interest in general. If the applicant has an unfulfilled obligation to pay taxes, fees, penalties, fines, interest, the codes of the Federal Tax Service of Russia inspections, according to whose certificates the applicant has an unfulfilled obligation, are indicated in the appendix to the certificate. The official responsible for the provision of public services prints out the certificate and its annex (if available) in one copy and on the same day sends them to the head (deputy head) of the Federal Tax Service of Russia inspection for signature. The certificate and its annex (if any) are signed by the head (deputy head) of the inspectorate of the Federal Tax Service of Russia and certified with the seal of the inspection of the Federal Tax Service of Russia.

Subsequent actions regarding a written request for a certificate are carried out in accordance with paragraphs 139 - 143 of the Administrative Regulations of the Federal Tax Service of Russia for free information to taxpayers. The end result of the administrative procedure for individual notification of the fulfillment of the obligation to pay taxes, fees, penalties, fines, interest based on requests in writing is:

2) letters of refusal to provide public services.

Individual information about the fulfillment of the obligation to pay taxes, fees, penalties, fines based on requests in electronic form with an enhanced qualified electronic signature according to the TKS (clauses 176 - 185 of the Administrative Regulations of the Federal Tax Service of Russia on free informing of taxpayers)

The basis for individual notification in accordance with this subsection is the applicant’s request under the TKS to submit a certificate to the inspectorate of the Federal Tax Service of Russia at the place of his registration. A request under the TKS to submit a certificate from an applicant classified as a major taxpayer is sent to the inspectorate of the Federal Tax Service of Russia at the place of his registration as a major taxpayer. The certificate is submitted within 10 working days from the date of receipt of the corresponding request for TKS by the Federal Tax Service of Russia.

Individual information in this case is carried out if the applicant interacts with the Federal Tax Service of Russia inspection in electronic form according to the TKS and is registered as a participant in electronic document flow, using technical means of automatically creating (verifying) an enhanced qualified electronic signature in the Federal Tax Service of Russia inspection. The certificate is generated in general for all taxes, fees, penalties, fines, interest payable by the applicant, using the software of the tax authorities according to information resources of the Federal Tax Service of Russia inspections in accordance with paragraphs 167 and 168 of the Administrative Regulations of the Federal Tax Service of Russia for free information taxpayers. Officials responsible for the provision of public services, in relation to a request for a certificate under the TCS, perform actions in accordance with paragraphs 149 - 153 of the Administrative Regulations of the Federal Tax Service of Russia for free information to taxpayers. Officials responsible for the provision of public services in other inspections of the Federal Tax Service of Russia, which received requests from the inspection of the Federal Tax Service of Russia, register these requests in the information resources of the inspections of the Federal Tax Service of Russia within one working day from the receipt of the corresponding request.

Officials responsible for the provision of public services, no later than 2 working days from the date of registration of the specified request, generate an appropriate certificate and send it to the inspectorate of the Federal Tax Service of Russia that sent the request. The official responsible for the provision of public services in the inspection of the Federal Tax Service of Russia, which sent the request, based on the information resources of the specified inspection of the Federal Tax Service of Russia and all certificates received from other inspections of the Federal Tax Service of Russia, in which the applicant is registered on the grounds provided for by the Tax Code of the Russian Federation, performs the following actions:

1) generates a certificate of the applicant’s fulfillment of the obligation to pay taxes, fees, penalties, fines, interest in general with an enhanced qualified electronic signature that allows identifying the relevant tax authority (the owner of the qualified certificate).

2) sends the certificate and its attachment (if available) to the applicant. The end result of the administrative procedure for individual notification of the fulfillment of the obligation to pay taxes, fees, penalties, fines, interest based on requests for a certificate under the TKS is:

1) provision of certificates to applicants;

2) notifications of refusal to provide public services.

Let us note that one of the ways to inform taxpayers is to inform them through the official website of the Federal Tax Service of Russia on the Internet.

The following materials are posted on the official website of the Federal Tax Service of Russia:

general information about the Federal Tax Service of Russia;

information about the structure of the Federal Tax Service of Russia;

information about government information systems, which are under the jurisdiction of the Federal Tax Service of Russia (Unified State Register of Legal Entities, Unified State Register of Individual Entrepreneurs, etc.);

information about the powers of the Federal Tax Service of Russia;

regulatory legal acts defining the powers, tasks and functions of the Federal Tax Service of Russia;

information on ensuring the rights, freedoms and legitimate interests of individuals, legal entities, individual entrepreneurs;

information on the procurement of goods, works, services for government needs;

documents of the Federal Tax Service of Russia (orders, instructions);

information on official events organized by the Federal Tax Service of Russia and forms of international cooperation with government agencies of other countries;

information posted in a special “news” section;

information databases of the Federal Tax Service of Russia, as well as information materials that are extracts from information databases of the Federal Tax Service of Russia;

reporting and statistical data on the work of tax authorities;

other materials, including analytical reports and software products.

Also, Order of the Federal Tax Service of Russia dated November 14, 2012 N ММВ-7-3/845@ approved the Regulations for the formation and use of the section “Explanations of the Federal Tax Service, mandatory for use by tax authorities” of the official website of the Federal Tax Service.

The regulations determine the rules for organizing the work of structural divisions of the central office and regional departments Federal Tax Service of Russia with the information section “Explanations of the Federal Tax Service, mandatory for use by tax authorities.”

The information section of the Federal Tax Service of Russia “Explanations of the Federal Tax Service, mandatory for application by tax authorities” is located on the Internet at http://www.nalog.ru/about_nalog/ on the official website of the Federal Tax Service of Russia http://www.nalog.ru in the section "Electronic services".

The service “Explanations of the Federal Tax Service of Russia, mandatory for use by tax authorities” is intended for:

informing by the Federal Tax Service of taxpayers, payers of fees and tax agents about current taxes and fees, legislation on taxes and fees and regulations adopted in accordance with it, the procedure for filling out tax returns, calculation and payment of taxes and fees, the rights and obligations of taxpayers, payers of fees and tax agents, the powers of tax authorities and their officials in accordance with paragraphs. 4 paragraphs 1 art. 32 Tax Code of the Russian Federation;

requests from users to the Federal Tax Service of Russia regarding non-compliance by the tax authority with recommendations (clarifications) of the Federal Tax Service of Russia.

This section of the site was created to prevent the occurrence tax offense, helps taxpayers understand the complexities of the methodology and, as indicated in the Information of the Federal Tax Service of Russia “About the service “Explanations of the Federal Tax Service of Russia, mandatory for use,” is very popular, the number of its users has already exceeded a million. Using the service, which contains explanatory letters on the application of the legislation of the Russian Federation on taxes and fees, taxpayers can learn about the rules for applying certain tax norms.

The service is a database of explanatory documents on the application of the provisions of the 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, fee payers and tax agents, the powers of tax authorities bodies and their officials, as well as the submission of tax returns (calculations) and the procedure for filling them out in order to form a unified law enforcement practice for calculating and paying taxes and fees (paragraph 3, clause 1.2 of the Regulations for the formation and use of the section “Explanations of the Federal Tax Service, mandatory for application by tax authorities" of the official website of the Federal Tax Service (hereinafter referred to as the Regulations), approved by Order of the Federal Tax Service of Russia dated November 14, 2012 N ММВ-7-3/845@).

The service database is updated weekly with up-to-date explanations on the methodology for calculating and paying all taxes and fees contained in tax legislation.

The section is filled with documents that are clarifications containing the legal position of the Federal Tax Service, agreed with the Ministry of Finance of Russia (hereinafter referred to as clarifications).

If the document is partially approved by the Ministry of Finance of Russia, the agreed part of the document is drawn up as an independent clarification. The part of the document that has not been approved by the Russian Ministry of Finance is finalized by the structural unit, taking into account the comments of the Russian Ministry of Finance and is re-sent to the Russian Ministry of Finance for approval.

The database of the Federal Tax Service of Russia service “Explanations of the Federal Tax Service of Russia, mandatory for use by tax authorities” includes (clause 2.2 of the Regulations) clarifications:

Federal Tax Service of Russia, sent to territorial tax authorities in accordance with paragraphs. 4 paragraphs 1 art. 32 of the Tax Code of the Russian Federation and agreed with the Ministry of Finance of Russia;

Ministry of Finance of Russia on the application of the legislation of the Russian Federation on taxes and fees, sent to territorial tax authorities;

copies of the responses of the Ministry of Finance of Russia to requests from taxpayers received by the Federal Tax Service of Russia for information.

The above clarifications are sent for placement in the service database by structural divisions of the central office of the Federal Tax Service of Russia.

At the same time, from copies of the Russian Ministry of Finance’s responses to taxpayer requests:

within 5 days from the date of receipt, letters are selected for posting in a section of the site and sent to the Ministry of Finance of Russia to obtain permission to publish them in the database of the Federal Tax Service of Russia service “Explanations of the Federal Tax Service of Russia, mandatory for use by tax authorities”;

After receiving the approval of the Ministry of Finance of Russia and sending the corresponding letter to the territorial tax authorities, the specified letter is sent to the Department for Work with Taxpayers for posting on the website in accordance with the Regulations for the content of the official website of the Federal Tax Service on the Internet, approved by the Order of the Federal Tax Service of Russia dated February 9, 2011. N ММВ-7-12/146@, and in compliance with the requirements of Art. 102 of the Tax Code of the Russian Federation. Currently, this Regulation is no longer in force. On December 24, 2013, the Regulations for the content of the official website of the Federal Tax Service, containing blocks of regional information of the departments of the Federal Tax Service of Russia for the constituent entities of the Russian Federation, approved by Order of the Federal Tax Service of December 24, 2013 N ММВ-7-6/635@, began to be applied “About the official website of the Federal Tax Service.”

Explanations are sent to the Department for Work with Taxpayers for posting in a section of the website within the next business day from the moment the explanations are sent to the territorial tax authorities.

No later than the working day following the day of receipt of clarifications from the structural divisions of the Central Election Commission of the Federal Tax Service of Russia, the Department for Work with Taxpayers sends them for placement by the federal state unitary enterprise "Main Research Computing Center of the Federal Tax Service" (FSUE "GNIVC FTS of Russia").

After this, the FSUE “GNIVTS Federal Tax Service of Russia”, no later than the day following the day of receipt of materials for posting from the Department for Work with Taxpayers, must post the materials on the website.

In addition, the FSUE “GNIVTS Federal Tax Service of Russia”, no later than the day following the day of receipt of information messages (appeals) from taxpayers, automatically sends them to the Federal Tax Service of Russia to the email addresses provided by its structural divisions.

Special attention in the Order of the Federal Tax Service of Russia dated November 14, 2012 N ММВ-7-3/845@ is given to the procedure for considering in the service information messages sent by taxpayers - users of this service, if, in their opinion, the actions of the tax authorities contradict the provisions published in the methodological clarification service. In addition, a section is highlighted to explain the actions of tax authorities in the formation and use of judicial practice on methodological issues.

Please also note that the above procedure for informing taxpayers through the official website of the Federal Tax Service of Russia on the Internet does not deprive an organization and (or) individual entrepreneur from contacting their tax office in person at their place of registration in order to obtain the information they are interested in.

The Federal Tax Service of Russia is working to improve the quality of government services it provides.

In this regard, the position of hall administrator should be introduced in the territorial tax inspectorates (see, for example, Letter of the Federal Tax Service of Russia dated March 14, 2014 N ММВ-20-6/26 “On improving the quality of public services”).

The hall administrator must, among other things, inform taxpayers on general issues, such as:

on the procedure and timing for the provision of public services and the performance of functions of the Federal Tax Service of Russia, carried out by structural divisions of the territorial tax authority;

about the rules of working with the OMS, about the list of services and about the possibilities of the interactive service “Online registration for an appointment with the inspection.” If necessary, provides assistance to taxpayers;

about the possibilities and procedure for working with Internet services of the Federal Tax Service of Russia;

on the location and work schedule of windows (offices) for receiving and servicing taxpayers, the location and work schedule of higher authorities;

on the location of information resources (stands, racks, information folders, information kiosks, public computers) with up-to-date and comprehensive information;

about the events held by the inspection (seminars, round tables, other events) and the places where they are held;

on the possibilities of working with information kiosks and public computers with reference and legal systems and software products of the Federal Tax Service of Russia;

about the capabilities of the official website of the Federal Tax Service of Russia;

on other general issues.

After clarifying the essence of the problem presented by the taxpayer, the hall administrator must direct (or guide) him to a specialist competent in this matter, or to the appropriate information resource (stand, counter, information folders, information kiosk, public computer, queue management system terminal) ;

2) in accordance with paragraphs. 2 p. 1 art. 21 of the Tax Code of the Russian Federation, taxpayers have the right to receive written explanations from the Ministry of Finance of the Russian Federation on issues of application of the legislation of the Russian Federation on taxes and fees, from financial authorities in the constituent entities of the Russian Federation and local governments - on issues of application, respectively, of the legislation of the constituent entities of the Russian Federation on taxes and fees and regulatory legal acts of bodies local government on local taxes and fees.

According to Letter of the Ministry of Finance of Russia dated April 22, 2013 N 03-02-07/1/13890, written clarifications of the Ministry of Finance of Russia:

are given on the merits of the questions raised by the applicants in connection with the performance of their duties as taxpayers, fee payers, and tax agents, taking into account specific circumstances;

have an informational and explanatory nature;

not directed to an indefinite number of persons;

are not normative legal acts binding on applicants.

According to paragraphs. 2 clause 1 and clause 3 art. 21, paragraph 2, art. 24 of the Tax Code of the Russian Federation, the right to receive written explanations from the Ministry of Finance of Russia on the application of the legislation of the Russian Federation on taxes and fees is granted to taxpayers, payers of fees (Article 19 of the Tax Code of the Russian Federation) and tax agents (clause 1 of Article 24 of the Tax Code of the Russian Federation).

Written explanations on the application of the legislation of the Russian Federation on taxes and fees are provided by the Ministry of Finance of Russia to such organizations only in connection with the performance by them of the duties of taxpayers, payers of fees and tax agents, respectively (Letter of the Ministry of Finance of Russia dated January 30, 2009 N 03-05-05-02 /04).

The corresponding letters of the Ministry of Finance of the Russian Federation are of an informational and explanatory nature on the application of the legislation of the Russian Federation on taxes and fees and do not prevent taxpayers from being guided by the norms of legislation in an understanding that differs from the interpretation of the Ministry of Finance of the Russian Federation.

The taxpayer's execution of written explanations on the procedure for calculating, paying taxes or on other issues of application of legislation on taxes and fees given to him or an indefinite number of persons by a financial, tax or other authorized government body (an authorized official of this body) within his competence is a circumstance , which entails non-accrual of penalties on the amount of arrears resulting from compliance by the specified person with the relevant explanations (clause 8 of Article 75 of the Tax Code of the Russian Federation), as well as a circumstance excluding the guilt of such a person in committing a tax offense (clause 3 of clause 1 of Article 111 Tax Code of the Russian Federation).

For the purpose of uniform application by tax authorities of the legislation of the Russian Federation on taxes and fees, the Federal Tax Service of Russia provides the tax authorities with written explanations from the Ministry of Finance of the Russian Federation. Tax authorities are guided by such clarifications in accordance with paragraphs. 5 p. 1 art. 32 of the Tax Code of the Russian Federation (Letter of the Ministry of Finance of Russia dated August 11, 2011 N 03-02-08/89).

3) pp. 3 p. 1 art. 21 of the Tax Code of the Russian Federation establishes that taxpayers have the right to use tax benefits if there are grounds and in the manner established by the legislation on taxes and fees. The procedure for establishing and using benefits for taxes and fees is provided for in Art. 56 Tax Code of the Russian Federation.

For example, individuals detailed information You can find out about established tax benefits in a specific region/municipal entity by using the information resource “Property taxes: rates and benefits” (Information of the Federal Tax Service of Russia “On benefits for property taxes”);

4) pp. 4 paragraphs 1 art. 21 of the Tax Code of the Russian Federation establishes that taxpayers have the right to receive a deferment, installment plan or investment tax credit in the manner and under the conditions established by the Tax Code of the Russian Federation.

The procedure and conditions for granting a deferment (installment plan) for the payment of taxes, including personal income tax, are established in Chapter. 9 of the Tax Code of the Russian Federation.

Changing the established deadline for paying taxes and fees is permitted only in the manner prescribed by the Tax Code of the Russian Federation (Article 57 of the Tax Code of the Russian Federation).

Article 45 of the Tax Code of the Russian Federation provides that in case of non-payment or incomplete payment of the tax within the established period, the tax is collected in the manner prescribed by the Tax Code of the Russian Federation. Failure to perform or improper execution The obligation to pay tax is the basis for the tax authority or customs authority to send a request to the taxpayer to pay the tax.

According to Art. 69 of the Tax Code of the Russian Federation, a requirement to pay tax is a notification of the taxpayer about the unpaid amount of tax, as well as about the obligation to pay the unpaid amount of tax within the prescribed period.

The demand for payment of tax must be fulfilled within eight days from the date of receipt of the specified demand, unless a longer period of time for paying the tax is specified in this demand.

Article 61 of the Tax Code of the Russian Federation recognizes as a change in the deadline for payment of taxes and fees the postponement of the established deadline for payment of taxes and fees to a later date.

At the same time, changing the deadline for paying taxes and fees does not cancel the existing one or create a new obligation to pay taxes and fees.

A deferment or installment plan for payment of tax is a change in the deadline for paying tax, if there are grounds provided for by the Tax Code of the Russian Federation (Article 64 of the Tax Code of the Russian Federation), for a period not exceeding one year, respectively, with a one-time or phased payment by the taxpayer of the amount of debt.

Thus, when an interested person applies to change the deadline for paying the tax specified in the request for tax payment sent to the taxpayer, the authorized body may make a decision to change the deadline for paying the tax established in the request in the form of a deferment, installment plan for a period not exceeding one year from the date of expiration of the established deadline for fulfilling the requirement to pay tax.

In a similar manner, a deferment or installment plan for the payment of penalties and fines may be granted;

5) pp. 5 p. 1 art. 21 of the Tax Code of the Russian Federation establishes that taxpayers have the right to a timely offset or refund of amounts of overpaid or overcharged taxes, penalties, and fines.

The procedure for offset and return of overpaid or overcharged amounts is regulated by Chapter. 12 of the Tax Code of the Russian Federation.

An overpaid or collected amount of tax may be recognized as being credited to the accounts of the corresponding budget. Money in an amount exceeding the amounts of tax payable for certain tax periods.

The right of a taxpayer to offset and return from the relevant budget overpaid or collected amounts of tax is directly related to the presence of overpayment of tax amounts to this budget and the absence of debt on taxes credited to the same budget, which is confirmed by certain evidence: payment orders of the taxpayer, collection orders (orders ) tax authority, information on the taxpayer’s fulfillment of the obligation to pay taxes, contained in the database formed for each taxpayer by the tax authority, characterizing the state of his settlements with the budget for taxes and reflecting transactions related to the accrual, receipt of payments, offset or refund of tax amounts .

The presence of an overpayment is revealed by comparing the tax amounts payable for a certain tax period with payment documents relating to the same period, taking into account information about the taxpayer’s settlements with budgets (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated February 28, 2006 N 11074/05);

6) pp. 5.1 clause 1 art. 21 of the Tax Code of the Russian Federation establishes that taxpayers have the right to carry out joint reconciliation of calculations for taxes, fees, penalties and fines with the tax authorities, as well as to receive an act of joint reconciliation of calculations for taxes, fees, penalties and fines.

A pp. 11 clause 1 art. 32 of the Tax Code of the Russian Federation establishes that tax authorities are obliged to carry out, at the request of a taxpayer, fee payer or tax agent, a joint reconciliation of calculations for taxes, fees, penalties and fines. The results of the joint reconciliation of calculations for taxes, fees, penalties and fines are documented in an act. The act of joint reconciliation of calculations for taxes, fees, penalties and fines is handed over (sent by registered mail) or transferred to the taxpayer (payer of the fee, tax agent) in electronic form via telecommunication channels within the next day after the day of drawing up such an act.

The form of the act of joint reconciliation of calculations for taxes, fees, penalties and fines was approved by Order of the Federal Tax Service of Russia dated August 20, 2007 N MM-3-25/494@ “On approval of the form of the act of joint reconciliation of calculations of taxes, fees, penalties and fines.”

The format of the Act of joint reconciliation of calculations for taxes, fees, penalties and fines was approved by Order of the Federal Tax Service of Russia dated October 4, 2010 N ММВ-7-6/476@ “On approval of the Format of the Act of joint reconciliation of calculations of taxes, fees, penalties and fines”.

The procedure for transmitting an act of joint reconciliation of settlements for taxes, fees, penalties and fines in electronic form via telecommunication channels was approved by Order of the Federal Tax Service of Russia dated December 29, 2010 N ММВ-7-8/781@ “On approval of the Procedure for transmitting an act of joint reconciliation of settlements for taxes, fees, penalties and fines in electronic form via telecommunication channels.”

General recommendations for conducting reconciliation are indicated in Section. 3 of the Regulations for organizing work with taxpayers, approved by Order of the Federal Tax Service of Russia dated September 9, 2005 N SAE-3-01/444@, in accordance with which it is mandatory to reconcile taxes and fees:

quarterly with the largest taxpayers;

during the procedure for deregistering a taxpayer when moving from one tax office to another;

during the procedure for deregistering a taxpayer during liquidation (reorganization) of an organization;

at the initiative of the taxpayer;

in other cases established by legislation on taxes and fees;

7) pp. 6 clause 1 art. 21 of the Tax Code of the Russian Federation establishes that taxpayers have the right to represent their interests in relations regulated by the legislation on taxes and fees, personally or through their representative.

In accordance with Art. 27 of the Tax Code of the Russian Federation, legal representatives of the payer of the fee - organizations are recognized as persons authorized to represent the specified organization on the basis of the law or its constituent documents; legal representatives of the fee payer - an individual are recognized as persons acting as his representatives in accordance with the civil legislation of the Russian Federation.

An authorized representative of a taxpayer is an individual or entity, authorized by the taxpayer to represent his interests in relations with tax authorities (customs authorities), other participants in relations regulated by the legislation on taxes and fees.

An authorized representative of a taxpayer-organization exercises his powers on the basis of a power of attorney issued in the manner established by the civil legislation of the Russian Federation, unless otherwise provided by the Tax Code of the Russian Federation (Article 29 of the Tax Code of the Russian Federation).

One of the cases of a taxpayer’s participation in tax legal relations through his representative is the case of paying state duty with the help of a third party. A significant number of clarifying documents have been issued on this issue.

By general rule- on the issue of the possibility of a third party paying taxes for a taxpayer - the Ministry of Finance of Russia has recently issued a significant number of explanatory letters, namely: Letter dated February 14, 2013 N 03-02-08/6, Letter dated February 4, 2013 N 03-05-04-03/2261, Letter dated December 14, 2012 N 03-05-04-03/99, Letter dated December 14, 2012 N 03-02-08/106, Letter dated November 23, 2012 . N 03-02-08/100, Letter dated November 20, 2012 N 03-05-04-03/93. In them, the Russian Ministry of Finance adheres to a single point of view and comes to the conclusion that the Tax Code of the Russian Federation does not provide for the payment of tax on behalf of the taxpayer by a third party.

But at the same time, in the Letters devoted to the procedure for paying state duty by an individual representative on behalf of an organization (represented person), the Ministry of Finance of Russia indicated that the Tax Code of the Russian Federation provides for the participation of the taxpayer (payer of the fee) in relations regulated by the legislation on taxes and fees, through a legal or an authorized representative (unless otherwise provided by the Tax Code of the Russian Federation).

First of all, we point out that the Supreme Arbitration Court of the Russian Federation gave clarifications on the issue of payment state duty Russian and foreign persons through representatives ( Information mail Presidium of the Supreme Arbitration Court of the Russian Federation dated May 29, 2007 N 118 “On the payment of state duties by Russian and foreign persons through representatives”), according to which the state duty can be paid by the representative on behalf of the represented person. It is noted that payment of state duty from bank account the representative terminates the corresponding obligation of the represented. IN payment document In order to transfer the amount of state duty to the budget from the bank account of the representative, it must be indicated that the payer is acting on behalf of the represented person.

The Supreme Arbitration Court of the Russian Federation also noted that the payment of state duty for the principal by his attorney does not contradict tax legislation and the prevailing judicial practice(Definition dated April 11, 2011 N VAS-3950/11).

Consequently, when a state duty is paid by a representative of the payer organization, the payment document for the transfer of the amount of state duty to the budget from the representative’s bank account must indicate that the payer is acting on behalf of the represented one.

Therefore, when a state fee is paid by an individual on behalf of the represented organization in cash, evidence of the ownership of the paid funds by the organization that applied to the appropriate organization must be attached to the payment document (order check). government agency for the commission of a legally significant action, i.e. it must be indicated that the individual representative acts on the basis of a power of attorney or constituent documents, with the attachment of a cash receipt order or other document confirming the issuance of funds to him to pay the state duty (Letters of the Ministry of Finance of Russia dated February 4, 2013 N 03-05- 04-03/2261, dated December 14, 2012 N 03-05-04-03/99, dated November 20, 2012 N 03-05-04-03/93, dated June 1, 2012 N 03-05 -04-03/43);

8) pp. 7 clause 1 art. 21 of the Tax Code of the Russian Federation establishes that taxpayers have the right to provide tax authorities and their officials with explanations on the calculation and payment of taxes, as well as on reports of tax audits carried out.

A person in respect of whom a tax audit was carried out (his representative), in case of disagreement with the facts set out in the tax audit report, as well as with the conclusions and proposals of the inspectors, within 15 days from the date of receipt of the tax audit report, has the right to submit written objections to the relevant tax authority on the said act as a whole or on its individual provisions. In this case, the taxpayer has the right to attach to written objections or, within the agreed period, submit to the tax authority documents (their certified copies) confirming the validity of his objections (clause 6 of Article 100 of the Tax Code of the Russian Federation);

9) pp. 8 clause 1 art. 21 of the Tax Code of the Russian Federation establishes that taxpayers have the right to be present during an on-site tax audit.

The head of the organization may be present during the on-site inspection, Chief Accountant, as well as any other person who has a power of attorney on behalf of the inspected legal entity;

10) pp. 9 clause 1 art. 21 of the Tax Code of the Russian Federation establishes that taxpayers have the right to receive copies of the tax audit report and decisions of the tax authorities, as well as tax notices and demands for payment of taxes.

Let us recall that in accordance with paragraphs 1, 3 of Art. 26 of the Tax Code of the Russian Federation, a taxpayer may participate in relations regulated by the legislation on taxes and fees through a legal or authorized representative, unless otherwise provided by the Tax Code of the Russian Federation, and the powers of the representative must be documented in accordance with the Tax Code of the Russian Federation and other federal laws. An authorized representative of a taxpayer-organization exercises his powers on the basis of a power of attorney issued in the manner established by the civil legislation of the Russian Federation (clause 3 of Article 29 of the Tax Code of the Russian Federation).

Based on the foregoing, tax authorities hand over copies of non-normative legal acts adopted by them in relation to the taxpayer-organization:

legal representatives of the taxpayer-organization, information about which is contained in the Unified state register taxpayers (USRN);

authorized representatives of the taxpayer if there is documentary evidence of their authority in accordance with the established procedure.

The sending of non-normative legal acts to the location of the branch (representative office) of the organization is carried out by the tax authorities in which the organization is registered on the following grounds:

at the location of the branch (representative office) of the organization;

at the location of other separate divisions of the organization related to a specific branch (representative office) of the organization;

at the location of the organization's real estate and vehicles belonging to a specific branch (representative office) of the organization.

The sending of non-normative legal acts to the address of the location of the organization is carried out by the tax authorities in which the organization is registered on the following grounds:

at the location of the organization;

at the location of the separate divisions of the organization and the location of real estate and vehicles owned by the taxpayer - if the organization does not have branches (representative offices) or if there is no information that the separate divisions, real estate and vehicles belong to a specific branch (representative office) of the organization;

at the place of registration of the organization on other grounds provided for by the Tax Code of the Russian Federation, including taxpayers, in accordance with Art. 83 Tax Code of the Russian Federation classified as the largest.

At the same time, tax authorities must take into account that sending non-normative legal acts and other documents to the place of residence (place of stay) of the authorized representative of the taxpayer is not appropriate and in this regard is not allowed (Letter of the Federal Tax Service of Russia dated August 1, 2008 N ШТ-8-2 /320@ “On the delivery (direction) of non-normative legal acts and other documents”);

11) pp. 10 p. 1 art. 21 of the Tax Code of the Russian Federation establishes that taxpayers have the right to demand that officials of tax authorities and other authorized bodies comply with the legislation on taxes and fees when they carry out actions in relation to taxpayers.

Example. In the Resolution of the Federal Antimonopoly Service of the West Siberian District dated November 13, 2009 in case No. A27-6125/2009, the court found that the tax authority did not notify the taxpayer of the date, time and place of consideration of the audit materials, which deprived the latter of his right as a participant in tax legal relations to presenting your arguments and objections, the right to present evidence; the decision made directly affects the rights and legitimate interests of the taxpayer, since according to the results decision taken The taxpayer was denied tax refund.

Based on the provisions of paragraphs. 10 p. 1 art. 21 of the Tax Code of the Russian Federation, taxpayers have the right to demand that officials of tax authorities and other authorized bodies comply with the legislation on taxes and fees when they carry out actions in relation to taxpayers.

According to paragraphs. 1 clause 1 art. 32 of the Tax Code of the Russian Federation, tax authorities are obliged to comply with the legislation on taxes and fees.

In accordance with paragraph 1 of Art. 82 of the Tax Code of the Russian Federation, tax control is carried out by officials of tax authorities within their competence through tax audits, obtaining explanations from taxpayers, tax agents and tax payers, checking accounting and reporting data, inspecting premises and territories used to generate income (profit), as well as other forms provided for by the Tax Code of the Russian Federation.

Tax authorities are given the right to conduct audits in the manner established by the Tax Code of the Russian Federation. Among the tax audits Art. 87 of the Tax Code of the Russian Federation includes desk and field tax audits, the purpose of which is to monitor compliance by a taxpayer, payer of fees or tax agent with legislation on taxes and fees.

In this case, the court found that the taxpayer did not know that any audit was being carried out against him by the tax authority, which, therefore, makes it impossible for the taxpayer to ensure the guaranteed protection of his rights.

According to paragraph 14 of Art. 101 of the Tax Code of the Russian Federation, non-compliance by tax authorities with the requirements of Art. 101 of the Tax Code of the Russian Federation may be the basis for the cancellation of a tax authority’s decision by a higher tax authority or court. Violation of the essential conditions of the procedure for considering tax audit materials is grounds for the cancellation by a higher tax authority or court of a tax authority's decision to bring to justice for committing a tax offense or a decision to refuse to bring to justice for committing a tax offence. To such essential conditions This includes ensuring the opportunity for the person subject to the audit to participate in the process of reviewing the tax audit materials personally and (or) through his representative and ensuring the taxpayer’s opportunity to provide explanations.

Thus, the arbitration court came to the conclusion that the tax authority’s failure to provide the opportunity for the person subject to the audit to participate in the process of considering the audit materials is a violation of the essential conditions of the procedure for considering the tax audit materials, which, in accordance with paragraph 14 of Art. 101 of the Tax Code of the Russian Federation is the basis for the cancellation of a tax authority’s decision by a higher tax authority or for the court to invalidate such a decision.

12) pp. 11 clause 1 art. 21 of the Tax Code of the Russian Federation establishes that taxpayers have the right not to comply with unlawful acts and requirements of tax authorities, other authorized bodies and their officials that do not comply with the Tax Code of the Russian Federation or other federal laws.

Let us give an example of the procedure for the operation of this provision of the Tax Code of the Russian Federation on the basis of Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated October 18, 2011 N 5355/11;

Example. In connection with the on-site tax audit of the taxpayer, the tax inspectorate sent the Bank an order to request documents from it relating to the activities of the LLC, which is the counterparty of the taxpayer being inspected.

At the same time, the Bank was sent a request to submit documents relating to the following LLCs: an agreement for settlement and cash services and a power of attorney to represent the interests of the organization, cards with sample signatures and a seal imprint for several previous years, as well as information information. The request for these documents was justified by the need to assess the activities of the LLC as a contractor of the taxpayer under audit (namely, whether this company had the characteristics of an unscrupulous taxpayer) and to verify the circumstances relating to the execution of the contract.

The bank, believing that the requested documents do not relate to the activities of the taxpayer being inspected, refused to provide them to the inspectorate.

However, the stated circumstances served as the basis for accepting tax office decisions to hold the Bank liable under clause 1 of Art. 129.1 of the Tax Code of the Russian Federation for unlawful failure to report information to the tax authority.

Having disagreed with the decision of the tax inspectorate, the Bank applied to the arbitration court to declare it invalid.

The arbitration court, in making its decision, stated the following.

Based on the provisions of paragraphs. 11 clause 1 art. 21 of the Tax Code of the Russian Federation, taxpayers have the right not to comply with unlawful acts and requirements of tax authorities, other authorized bodies and their officials that do not comply with the Tax Code of the Russian Federation or other federal laws.

This provision secures general principle legal regulation in tax legal relations, which is also applicable to Banks as participants in relations regulated by legislation on taxes and fees.

The documents required by the tax inspectorate are banking documents and relate only to the activities of the Bank’s client. Documents submitted when concluding a bank account agreement, as well as other documents relating to the relationship between the bank and its client - the counterparty of the audited taxpayer, as not related to the activities of the audited taxpayer, do not reflect the financial and economic relations between the bank client and the audited taxpayer, and therefore cannot indicate about any violations on the part of the taxpayer being audited.

Since the documents requested by the inspection do not contain any information relating to the relationship between the inspected taxpayer and his counterparty - the Bank's client, the Bank had no basis for submitting them.

Thus, the court came to a reasonable conclusion that in this case the actions of the bank did not constitute an offense under Art. 129.1 Tax Code of the Russian Federation.

13) pp. 12 clause 1 art. 21 of the Tax Code of the Russian Federation establishes that taxpayers have the right to appeal in the prescribed manner acts of tax authorities, other authorized bodies and actions (inaction) of their officials.

The general procedure for appeal is defined in Art. Art. 137 - 142 Tax Code of the Russian Federation.

In accordance with paragraphs. 12 clause 1 art. 21, art. 137 of the Tax Code of the Russian Federation, a taxpayer has the right to appeal any acts of tax authorities, as well as actions (inactions) of their officials, if, in his opinion, such acts or actions violate his rights.

You can also appeal against all acts (actions) of tax authorities that are related to the conduct of a tax audit (both desk and field), registration of its results, consideration of materials, and adoption of a final decision. You can also appeal the final inspection decision itself.

In accordance with paragraph 1 of Art. 138 of the Tax Code of the Russian Federation, tax legislation provides the taxpayer with the opportunity to appeal acts of tax authorities and the actions of their officials to a higher tax authority (superior official) or to court;

14) pp. 13 clause 1 art. 21 of the Tax Code of the Russian Federation establishes that taxpayers have the right to observe and preserve tax secrets.

Tax secrecy consists of any information about the taxpayer received by the tax authority, internal affairs bodies, investigative bodies, the body of the state extra-budgetary fund and the customs body, with the exception of the information specified in paragraphs. 1 - 6 p. 1 tbsp. 102 of the Tax Code of the Russian Federation.

By its nature and purpose, the institution of tax secrecy is of a public law nature and means the protection by the tax authority of information, the disclosure of which may violate the rights of citizens and organizations. As follows from paragraph 2 of Art. 102 of the Tax Code of the Russian Federation, tax secrets are not subject to disclosure, except for cases provided for by federal law. Enshrining derogations in the law is necessary to protect the rights and legitimate interests of other persons. At the same time, there is no special law devoted to tax secrecy and, therefore, issues of its disclosure (Decision of the Supreme Arbitration Court of the Russian Federation of March 3, 2004 N 15527/03).

Recently, the question of whether the tax authority has the right to refuse a taxpayer who requests information about the performance of a counterparty has become relevant. tax obligations in order to exercise due diligence when choosing it? The specified information is necessary for the taxpayer in order to exercise due diligence and caution when choosing counterparties before concluding business contracts, identifying signs of bad faith of possible counterparties, assessing and minimizing tax risks and in order to avoid possible negative tax consequences, for example to avoid the occurrence of unjustified tax benefits.

The information that tax authorities are obliged to provide free of charge to taxpayers, necessary for the performance of their duties under the legislation on taxes and fees, is specified in paragraphs. 4 paragraphs 1 art. 32 of the Tax Code of the Russian Federation.

The Tax Code of the Russian Federation does not establish the obligation of tax authorities to provide taxpayers, upon their requests, with information about the fulfillment by taxpayers' counterparties of the obligations provided for by the legislation on taxes and fees, or on their violations of the legislation on taxes and fees.

It should be noted that in accordance with Art. 9 of the Federal Law of August 8, 2001 N 129-FZ “On State Registration of Legal Entities and Individual Entrepreneurs” the registration authority does not verify the information contained in the submitted documents, and therefore the presence of an extract from the Unified State Register of Legal Entities in relation to any counterparty only confirms the fact its state registration and does not exclude the fact that it was created not for the purpose of carrying out real business activities.

Failure to exercise due diligence in choosing counterparties primarily entails risks for the financial and economic activities of the organization itself, which, in accordance with civil law, carries out its business activities independently and at its own risk. Such risks may be expressed, in particular, in non-delivery or untimely delivery of goods, delivery of low-quality goods, non-payment for shipped goods, the inability to make claims against counterparties and subsequent recovery from them of losses incurred, etc.

Considering that business activities are carried out by business entities independently and at their own risk, the tax authorities are not responsible for the taxpayer’s choice of counterparties and the possible adverse consequences for him, including tax ones, in connection with this.

In accordance with the Determination of December 1, 2010 N VAS-16124/10 “On the refusal to transfer the case to the Presidium of the Supreme Arbitration Court of the Russian Federation,” the Supreme Arbitration Court of the Russian Federation recognized the conclusions of the courts based on Art. 102 of the Tax Code of the Russian Federation and Federal Law of July 27, 2006 N 149-FZ “On information, information technology and protection of information” that information about the fulfillment by taxpayers of their obligations to pay taxes is not a tax secret, and therefore the inspectorate had no legal grounds for refusing to provide the applicant with information about the fulfillment of their tax obligations by potential counterparties, noting that the requested information due to the need to exercise due diligence and caution when choosing a counterparty.

Similar conclusions were made by some other courts (Resolutions of the Federal Arbitration Court of the West Siberian District dated July 27, 2010 N A27-25441/2009, dated July 16, 2010 N A27-25724/2009, Federal Arbitration Court of the Ural District dated September 1 2010 N Ф09-6957/10-С3).

The above follows from Letters of the Federal Tax Service of Russia dated October 17, 2012 No. AS-4-2/17710, Ministry of Finance of Russia dated June 4, 2012 No. 03-02-07/1-134.

In addition, the Letter of the Ministry of Taxes of Russia dated March 5, 2002 No. ShS-6-14/252 “On classifying information about a taxpayer’s debt as a tax secret” explained that failure to fulfill the obligation to pay tax on time is a violation of the tax payment procedure established legislation on taxes and fees, and in accordance with paragraphs. 3 p. 1 art. 102 of the Tax Code of the Russian Federation, information about this violation cannot constitute a tax secret.

15) pp. 14 clause 1 art. 21 of the Tax Code of the Russian Federation establishes that taxpayers have the right to full compensation for losses caused by illegal acts of tax authorities or illegal actions (inaction) of their officials.

Losses caused to taxpayers, fee payers and tax agents are compensated at the expense of federal budget in the manner prescribed by the Tax Code of the Russian Federation and other federal laws (clause 1 of article 35 of the Tax Code of the Russian Federation).

Satisfying the claim for compensation for harm, the court, in accordance with the circumstances of the case, obliges the person responsible for causing the harm to compensate for the harm in kind or compensate for the losses caused.

According to the principle of budget immunity (clause 1 of Article 239 Budget Code Russian Federation) foreclosure on budget funds budget system of the Russian Federation is carried out only on the basis of a judicial act, with the exception of the cases specified in this paragraph.

Foreclosure of funds from the budgets of the budget system of the Russian Federation is carried out in accordance with Chapter. 24.1 of the Budget Code of the Russian Federation.

Thus, in accordance with the legislation of the Russian Federation, losses caused by illegal actions (inaction) of tax officials can be compensated on the basis of a judicial act (Letter of the Ministry of Finance of Russia dated April 29, 2011 N 03-02-08/50).

Losses caused to audited persons and their representatives by lawful actions of officials of tax authorities are not subject to compensation, except for cases provided for by federal laws (clause 4 of article 103 of the Tax Code of the Russian Federation);

16) pp. 15 clause 1 art. 21 of the Tax Code of the Russian Federation establishes that taxpayers have the right to participate in the process of reviewing tax audit materials or other acts of tax authorities in cases provided for by the Tax Code of the Russian Federation.

Based on para. 1 item 2 art. 22 of the Tax Code of the Russian Federation, the rights of taxpayers are ensured by the corresponding duties of officials of tax authorities and other authorized bodies.

According to para. 3 p. 2 art. 101 of the Tax Code of the Russian Federation, the failure to appear of the person in respect of whom the tax audit was carried out (his representative), duly notified of the time and place of consideration of the tax audit materials, is not an obstacle to the consideration of the tax audit materials, except in cases where the participation of this person is recognized by the head (deputy head) of the tax authority is required to consider these materials.

But violation of the essential conditions of the procedure for considering the act and other materials of tax control measures is grounds for the cancellation of the decision of the tax authority by a higher tax authority or court. Such essential conditions include ensuring the opportunity for the person in respect of whom the act was drawn up to participate in the process of considering materials personally and (or) through his representative and ensuring the opportunity for this person to provide explanations (paragraph 2, clause 12, article 101.4 of the Tax Code of the Russian Federation).

Consequently, failure to provide a person subject to a tax audit with the opportunity to participate in the process of considering its materials personally and (or) through his representative is grounds for declaring the inspection decision illegal (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated February 12, 2008 N 12566/07 ).

1. Taxpayers have the right:
1) receive free information from the tax authorities at the place of your registration (including in writing) 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, rights and the responsibilities of taxpayers, the powers of tax authorities and their officials, as well as to receive forms of tax returns (calculations) and explanations on the procedure for filling them out;
2) receive from the Ministry of Finance of the Russian Federation written clarifications on the application of the legislation of the Russian Federation on taxes and fees, from the financial authorities of the constituent entities of the Russian Federation and municipalities - on the application, respectively, of the legislation of the constituent entities of the Russian Federation on taxes and fees and regulatory legal acts of municipalities on local taxes and fees;
3) use tax benefits if there are grounds and in the manner established by the legislation on taxes and fees;
4) receive a deferment, installment plan or investment tax credit in the manner and under the conditions established by this Code;
5) for timely offset or refund of amounts of overpaid or overcharged taxes, penalties, fines;
5.1) to carry out a joint reconciliation with the tax authorities of calculations for taxes, fees, penalties and fines, as well as to receive an act of joint reconciliation of calculations for taxes, fees, penalties and fines;
6) represent your interests in relations regulated by the legislation on taxes and fees, personally or through your representative;
7) provide tax authorities and their officials with explanations on the calculation and payment of taxes, as well as on reports of tax audits carried out;
8) be present during an on-site tax audit;
9) receive copies of the tax audit report and decisions of the tax authorities, as well as tax notices and demands for payment of taxes;
10) demand that officials of tax authorities and other authorized bodies comply with the legislation on taxes and fees when they carry out actions in relation to taxpayers;
11) not comply with unlawful acts and demands of tax authorities, other authorized bodies and their officials that do not comply with this Code or other federal laws;
12) appeal in the prescribed manner acts of tax authorities, other authorized bodies and actions (inaction) of their officials;
13) to observe and maintain tax secrets;
14) to receive full compensation for losses caused by illegal acts of tax authorities or illegal actions (inaction) of their officials;
15) to participate in the process of reviewing tax audit materials or other acts of tax authorities in cases provided for by this Code.

2. Taxpayers also have other rights established by this Code and other acts of legislation on taxes and fees.

3. Payers of fees have the same rights as taxpayers.

4. Any of the parties to the investment partnership agreement has the right to appeal, in the prescribed manner, acts of tax authorities and actions (inaction) of their officials.

(The subparagraph was additionally included from January 1, 2012 by Federal Law of November 28, 2011 N 336-FZ)

Commentary on Article 21 of the Tax Code of the Russian Federation

The commented article contains provisions aimed at establishing and implementing the rights of taxpayers.

The basic rights of taxpayers (payers of fees) are directly enshrined in this article. In addition, the establishment and observance of other rights of taxpayers is guaranteed - they must be provided for by other norms of the Tax Code of the Russian Federation.

Each of the rights specified in Article 21 of the Tax Code of the Russian Federation corresponds to the corresponding obligation of the tax authorities, enshrined in Article 32 of the Tax Code of the Russian Federation.

For example, by virtue of the provisions of the Tax Code of the Russian Federation, taxpayers are guaranteed administrative and judicial protection of rights and legitimate interests; their right to participate in the process of considering tax audit materials corresponds to the obligation of the tax authority to notify about the time and place of consideration of tax audit materials (Articles 21, 22 and 101). As indicated by the Constitutional Court of the Russian Federation, the tax authority is obliged to notify the taxpayer in advance of the date and place of consideration of the audit materials - not only on-site, but also desk-based (Definition dated October 3, 2006 N 442-O).

This is indicated in the Determination of the Constitutional Court of the Russian Federation dated September 24, 2012 N 1542-O.

The application of the provisions of Article 21 of the Tax Code of the Russian Federation in practice can be traced through the example of the right of taxpayers to timely offset or refund of amounts of overpaid or overcharged taxes, penalties, and fines.

Corresponding to this right of the taxpayer is the obligation of tax authorities established by subparagraph 5 of paragraph 1 of Article 32 of the Tax Code of the Russian Federation to refund or offset overpaid or excessively collected amounts of taxes, penalties and fines in the manner prescribed by the Tax Code of the Russian Federation (see Resolution of the Federal Antimonopoly Service of the Moscow District dated October 25, 2012 N A40 -13597/12-90-65).

In the Resolution Arbitration Court Moscow District dated May 14, 2015 N F05-5410/2015 in case N A41-52381/14 states that the taxpayer’s right to a refund (offset) from the relevant budget of overpaid tax amounts is directly related to the presence of overpayment of tax amounts to this budget and the absence of debt on taxes credited to the same budget, which must be confirmed by certain evidence. The presence of an overpaid amount (overpayment to the budget) is determined by comparing the tax amounts payable in a certain tax period with payment documents relating to the same tax period, taking into account information about the taxpayer’s settlements with the budget. In this case, the norms of Articles 21 of the Tax Code of the Russian Federation - “Rights of Taxpayers” and 23 - “Responsibilities of Taxpayers” must be observed.

It should be taken into account that, conversely, each duty of the tax authority corresponds to the right of the taxpayer.

For example, the Federal Antimonopoly Service of the North-Western District, in Resolution No. A26-6016/2009 dated April 30, 2010, considered a situation in which the procedure for registering an organization as a taxpayer, provided for in Articles 83 and 84 of the Tax Code of the Russian Federation, was violated.

Under such circumstances, the court recognized the actions of two tax authorities to change the location tax accounting organizations that do not comply with the law.

The court rejected the tax authority's arguments that changing the organization's tax accounting procedure does not affect its rights in the field of entrepreneurial activity.

As the court noted, the tax authority does not take into account the fact that the responsibilities of tax authorities provided for by the Tax Code of the Russian Federation correspond in accordance with paragraph 2 of Article 22 of the Tax Code of the Russian Federation with the rights of taxpayers and ensure them.

Thus, in particular, the duties of the tax authority to maintain tax records in the established manner correspond to the right of the taxpayer to receive from the Inspectorate at the place of his registration, that is, at his location, all information and forms of tax declarations (calculations) stipulated by part 1 of paragraph 1 of Article 21 of the Tax Code of the Russian Federation. , explanations on the procedure for filling them out, represent your interests in relations regulated by the legislation on taxes and fees, personally or through your representative, give the tax authority explanations on the calculation and payment of taxes.

In this case, the mentioned rights of the organization, which provide for its direct interaction with the tax authority at its location when carrying out business activities, are not respected for reasons not provided for by the Tax Code of the Russian Federation.

In accordance with part 10 of paragraph 1 of Article 21 of the Tax Code of the Russian Federation, the taxpayer has the right to demand that officials of tax authorities comply with the legislation on taxes and fees when they carry out actions in relation to the taxpayer.

Taking into account the above, the court considered the actions of two tax authorities to change the tax accounting procedure of the organization to violate its rights in the field of entrepreneurial activity.

When applying provisions on the rights of taxpayers, it is necessary to take into account the rules on their responsibilities (Article 23 of the Tax Code of the Russian Federation).

Thus, the provisions of Article 23 of the Tax Code of the Russian Federation in conjunction with the norms of subparagraph 3 of paragraph 1 of Article 21 of the Tax Code of the Russian Federation provide the taxpayer with the opportunity to exercise his right to a tax benefit, provided that he provides evidence confirming that the grounds with which the legislation on taxes and fees relates the taxpayer's right to a tax benefit really arose.

The obligation to submit documentary evidence to the tax authorities indicating the existence of grounds for using a tax benefit is directly assigned to taxpayers by the legislation on taxes and fees.

Thus, in the Resolution of the Arbitration Court of the West Siberian District dated October 14, 2015 N F04-25041/2015 in case N A46-17389/2014, the court noted that from the statements of service accruals and invoices presented by the taxpayer, it is impossible to determine the specific type of service provided. Since the case materials do not contain evidence indicating that the institution provided services, the sale of which is exempt from VAT on the basis of subparagraphs 14, 14.1 of paragraph 2 of Article 149 of the Tax Code of the Russian Federation, the tax authority lawfully assessed additional VAT in relation to the disputed transactions.

The Letter of the Ministry of Finance of Russia dated 02.02.2016 N 03-04-05/4868 discusses the right of individuals to receive written explanations from the Ministry of Finance of the Russian Federation on the application of the legislation of the Russian Federation on taxes and fees.

Considering that, in accordance with Article 19 of the Tax Code of the Russian Federation, taxpayers and payers of fees are organizations and individuals obligated to pay taxes and (or) fees, respectively, the above clarifications should be provided to individuals only in connection with the performance of their duties as taxpayers (payers of fees).

Tax Code of the Russian Federation and others regulations The Ministry of Finance of Russia is not entrusted with the obligation to advise individuals on any tax issues not related to the performance of their duties as taxpayers.

According to Article 32 of the Tax Code of the Russian Federation, tax authorities provide information on the procedure for calculating and paying taxes and fees, the rights and obligations of taxpayers and tax agents.

In this regard, in order to obtain the necessary information on the issue of taxation of personal income tax on amounts reimbursed by an organization for an employee’s travel expenses while in business trip, the relevant organization making such compensation should contact the tax authority at the place of registration.

Consultations and comments from lawyers on Article 21 of the Tax Code of the Russian Federation

If you still have questions regarding Article 21 of the Tax Code of the Russian Federation and you want to be sure of the relevance of the information provided, you can consult the lawyers of our website.

You can ask a question by phone or on the website. Initial consultations are held free of charge from 9:00 to 21:00 daily Moscow time. Questions received between 21:00 and 9:00 will be processed the next day.

Rights and obligations of the taxpayer

Constitution of the Russian Federation Art. 57

Tax Code of the Russian Federation Art. 21, 23

Article 21. Rights of taxpayers (payers of fees, payers of insurance premiums)

1. Taxpayers have the right:

1) receive free information from the tax authorities at the place of your registration (including in writing) 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, rights and the responsibilities of taxpayers, the powers of tax authorities and their officials, as well as to receive forms of tax returns (calculations) and explanations on the procedure for filling them out;

2) receive from the Ministry of Finance of the Russian Federation written clarifications on the application of the legislation of the Russian Federation on taxes and fees, from the financial authorities of the constituent entities of the Russian Federation and municipalities - on the application, respectively, of the legislation of the constituent entities of the Russian Federation on taxes and fees and regulatory legal acts of municipalities on local taxes and fees;

3) use tax benefits if there are grounds and in the manner established by the legislation on taxes and fees;

4) receive a deferment, installment plan or investment tax credit in the manner and under the conditions established by this Code;

5) for timely offset or refund of amounts of overpaid or overcharged taxes, penalties, fines;

5.1) to carry out a joint reconciliation with the tax authorities of calculations for taxes, fees, penalties and fines, as well as to receive an act of joint reconciliation of calculations for taxes, fees, penalties and fines;

6) represent your interests in relations regulated by the legislation on taxes and fees, personally or through your representative;

7) provide tax authorities and their officials with explanations on the calculation and payment of taxes, as well as on reports of tax audits carried out;

8) be present during an on-site tax audit;

9) receive copies of the tax audit report and decisions of the tax authorities, as well as tax notices and demands for payment of taxes;

10) demand that officials of tax authorities and other authorized bodies comply with the legislation on taxes and fees when they carry out actions in relation to taxpayers;

11) not comply with unlawful acts and demands of tax authorities, other authorized bodies and their officials that do not comply with this Code or other federal laws;

12) appeal in the prescribed manner acts of tax authorities, other authorized bodies and actions (inaction) of their officials;

13) to observe and maintain tax secrets;

14) to receive full compensation for losses caused by illegal acts of tax authorities or illegal actions (inaction) of their officials;

15) to participate in the process of reviewing tax audit materials or other acts of tax authorities in cases provided for by this Code.

2. Taxpayers also have other rights established by this Code and other acts of legislation on taxes and fees.

3. Payers of fees and payers of insurance premiums have the same rights as taxpayers.

4. Any of the parties to the investment partnership agreement has the right to appeal, in the prescribed manner, acts of tax authorities and actions (inaction) of their officials.

Article 23. Responsibilities of taxpayers (payers of fees, payers of insurance premiums)

1. Taxpayers are obliged to:

1) pay legally established taxes;

2) register with the tax authorities, if such an obligation is provided for by this Code;

3) keep records of their income (expenses) and taxable items in accordance with the established procedure, if such an obligation is provided for by the legislation on taxes and fees;

4) submit in accordance with the established procedure to the tax authority at the place of registration tax returns(calculations), if such an obligation is provided for by the legislation on taxes and fees;

5) represent to the tax authority at the place of residence of an individual entrepreneur, a notary dealing private practice, a lawyer who established a law office, at the request of the tax authority, a book of income and expenses and business transactions; submit annual accounting (financial) statements to the tax authority at the location of the organization no later than three months after the end of the reporting year, except for cases when the organization, in accordance with Federal Law of December 6, 2011 N 402-FZ “On Accounting” is not obliged maintain accounting records or is a religious organization that did not have an obligation to pay taxes and fees during the reporting (tax) periods of the calendar year;

6) submit to the tax authorities and their officials in cases and in the manner provided for by this Code, documents necessary for the calculation and payment of taxes;

7) comply with the legal requirements of the tax authority to eliminate identified violations of the legislation on taxes and fees, and also not interfere with the legitimate activities of officials of tax authorities in the performance of their duties official duties;

8) for four years, ensure the safety of accounting and tax accounting data and other documents necessary for the calculation and payment of taxes, including documents confirming receipt of income, expenses (for organizations and individual entrepreneurs), as well as payment (withholding) of taxes , unless otherwise provided by this Code;

9) bear other responsibilities provided for by the legislation on taxes and fees.

2. Taxpayers - organizations and individual entrepreneurs, in addition to the obligations provided for in paragraph 1 of this article, are required to report to the tax authority, respectively, at the location of the organization, the place of residence of the individual entrepreneur:

1) - 1.1) are no longer valid. - Federal Law dated April 2, 2014 N 52-FZ;

2) about his participation in Russian organizations (except for cases of participation in business partnerships and companies with limited liability) if the share of direct participation exceeds 10 percent - no later than one month from the date of commencement of such participation;

3) about all separate divisions Russian organization established on the territory of the Russian Federation (except for branches and representative offices), and changes to information previously reported to the tax authority about such separate divisions:

within one month from the date of creation separate division Russian organization;

within three days from the date of change in the relevant information about a separate division of a Russian organization;

3.1) about all separate divisions of a Russian organization on the territory of the Russian Federation through which the activities of this organization are terminated (which are closed by this organization):

within three days from the date the Russian organization makes a decision to terminate activities through a branch or representative office (closing a branch or representative office);

within three days from the date of termination of the activities of the Russian organization through another separate division (closing of another separate division);

4) has become invalid. - Federal Law of July 23, 2013 N 248-FZ.

2.1. Taxpayers - individuals for taxes paid on the basis of tax notices, in addition to the obligations provided for in paragraph 1 of this article, are required to report the presence of real estate objects and (or) vehicles recognized as objects of taxation for the relevant taxes to the tax authority at their own discretion. choice in the event of non-receipt of tax notices and non-payment of taxes in relation to the specified objects of taxation for the period of their ownership.

The specified message with the attachment of copies of title documents for real estate objects and (or) documents confirming the state registration of vehicles is submitted to the tax authority in respect of each taxable object once before December 31 of the year following the expired tax period.

The message about the existence of a taxable object, specified in paragraph one of this paragraph, is not submitted to the tax authority in cases where the individual received tax notice about payment of tax in respect of this object or if it did not receive a tax notice in connection with the provision of a tax benefit to it.

3.1. Taxpayers, in addition to the obligations provided for in paragraphs 1 and 2 of this article, are required to notify the tax authority, respectively, at the location of the organization, place of residence of an individual in the manner and within the time frame provided for in Article 25.14 of this Code:

1) about his participation in foreign organizations (if the share of such participation exceeds 10 percent). For the purposes of this subclause, the share of participation in a foreign organization is determined in the manner established by Article 105.2 of this Code;

2) on the establishment of foreign structures without forming a legal entity;

3) about controlled foreign companies in relation to which they are controlling persons.

3.2. Foreign organizations, as well as foreign structures without the formation of a legal entity, having real estate on the right of ownership, recognized as an object of taxation in accordance with Article 374 of this Code, in addition to the duties provided for by this article, are obliged in the cases and in the manner provided for by this Code, to report to the tax authorities the authority at the location of the real estate object, information about the participants of this foreign organization (for a foreign structure without the formation of a legal entity - information about its founders, beneficiaries and managers).

If a foreign organization (foreign structure without forming a legal entity) has several items of property specified in this paragraph, the message is submitted to the tax authority at the location of one of the items of property at the choice of this person.

3.3. The obligations of taxpayers provided for in subparagraphs 1 and 2 of paragraph 3.1 of this article apply to persons recognized in accordance with this Code as tax residents of the Russian Federation and carrying out trust management of property, if such persons contribute property that is the object of trust management, into the capital of a foreign organization or transfer this property to foreign structures established by them without forming a legal entity.

3.4. Payers of insurance premiums are obliged to:

1) pay established by this Code insurance premiums;

2) keep records of objects subject to insurance premiums, the amounts of calculated insurance premiums for each individual in whose favor payments and other remunerations were made, in accordance with Chapter 34 of this Code;

3) submit calculations of insurance premiums in accordance with the established procedure to the tax authority at the place of registration;

4) submit to the tax authorities and their officials, in the cases and in the manner provided for by this Code, the documents necessary for the calculation and payment of insurance premiums;

5) submit to the tax authorities and their officials, in cases and in the manner provided for by this Code, information about insured persons in the individual (personalized) accounting system;

6) for six years, ensure the safety of documents necessary for the calculation and payment of insurance premiums;

7) inform the tax authority at the location of the Russian organization - payer of insurance premiums about the vesting of a separate division (including a branch, representative office) created on the territory of the Russian Federation with powers (about deprivation of powers) to accrue payments and rewards in favor of individuals within one months from the date of vesting him with the relevant powers (deprivation of powers);

8) bear other obligations provided for by the legislation of the Russian Federation on taxes and fees.

4. Payers of fees are obliged to pay legally established fees and bear other obligations, established by law Russian Federation on taxes and fees.

5. For failure to fulfill or improper fulfillment of the duties assigned to him, the taxpayer (payer of the fee, payer of insurance contributions) bears responsibility in accordance with the legislation of the Russian Federation.

5.1. A person belonging to the category of taxpayers obliged in accordance with paragraph 3 of Article 80 of this Code to submit tax returns (calculations) in electronic form must, no later than 10 days from the date of occurrence of any of the grounds for classifying this person as a specified category of taxpayers, ensure receipt of documents that are used by tax authorities in the exercise of their powers in relations regulated by the legislation on taxes and fees, from the tax authority at the place of registration in electronic form via telecommunication channels through an electronic document management operator.

The person specified in paragraph one of this paragraph is obliged to transmit to the tax authority in electronic form via telecommunication channels through an electronic document management operator a receipt for the acceptance of such documents within six days from the date of their sending by the tax authority.

The obligation of a person provided for in paragraph one of this paragraph is considered fulfilled if he has an agreement with an electronic document management operator for the provision of services to ensure electronic document management (on the transfer of rights to use software intended to ensure electronic document management) with the specified tax authority at the place of registration of this person and a qualified certificate for the electronic signature verification key, or if there is such an agreement and a qualified certificate for the electronic signature verification key with an authorized representative of the person who is authorized to receive documents from the specified tax authority.

If the receipt of documents from the tax authority is carried out through an authorized representative of the person who is entrusted with the obligation provided for in paragraph one of this paragraph, such obligation is considered fulfilled if the specified tax authority also has documents confirming the powers of the authorized representative of the person - the owner of the specified qualified key certificate verification of the electronic signature for receipt of documents from the specified tax authority. Moreover, if the authorized representative of the person is a legal entity, such an obligation is considered fulfilled if the specified tax authority also has documents confirming the powers of the individual - the owner of the specified electronic signature verification key certificate to receive documents from the specified tax authority (except for cases where the individual the person is legal representative such legal entity).

Documents confirming the powers of the authorized representatives specified in this paragraph must be submitted to the tax authority by a person personally or through a representative, or sent to the tax authority in electronic form in the form of electronic images of documents (hard copy documents converted into electronic form by scanning and saving them details) through the electronic document management operator no later than three days from the date of granting the authorized representative the relevant powers.

The format and procedure for sending the specified documents to the tax authority in electronic form are approved federal body executive power, authorized for control and supervision in the field of taxes and fees.

5.2. A foreign organization registered with a tax authority in accordance with paragraph 4.6 of Article 83 of this Code is obliged to submit to the tax authority documents (information), information, the submission of which by such an organization is provided for by this Code, in formats approved by the federal executive body authorized to control and supervision in the field of taxes and fees, through the taxpayer’s personal account, unless otherwise provided by this paragraph.

The foreign organization specified in paragraph one of this paragraph must ensure that it receives from the tax authority in electronic form through the taxpayer’s personal account documents that are used by the tax authorities in the exercise of their powers in relations regulated by the legislation on taxes and fees.

During the period when the taxpayer’s personal account cannot be used by such a foreign organization to submit documents (information), information to the tax authority in accordance with paragraph three of paragraph 3 of Article 11.2 of this Code, documents (information), information, the submission of which is provided for by this Code, shall be submitted by the specified foreign organization to the tax authority in electronic form via telecommunication channels through an electronic document management operator.

6. Taxpayers paying taxes in connection with the movement of goods across the customs border of the Customs Union also bear responsibilities provided for by the legislation of the Customs Union and the legislation of the Russian Federation on customs affairs.

7. The messages provided for in paragraphs 2, 2.1 and subparagraph 7 of paragraph 3.4 of this article may be submitted to the tax authority in person or through a representative, sent by registered mail, transmitted electronically via telecommunication channels or through the taxpayer’s personal account.

If the specified messages are transmitted in electronic form via telecommunication channels, such messages must be certified by an enhanced qualified electronic signature of the person who submitted them, or an enhanced qualified electronic signature of his representative.

The forms and formats of messages submitted on paper or electronically, as well as the procedure for filling out the forms of these messages, are approved by the federal executive body authorized for control and supervision in the field of taxes and fees.

The procedure for submitting messages provided for in paragraphs 2, 2.1 and subparagraph 7 of paragraph 3.4 of this article in electronic form via telecommunication channels is approved by the federal executive body authorized for control and supervision in the field of taxes and fees.

8. The obligations of taxpayers (tax agents) established by this article also apply to foreign organizations that have independently recognized themselves as tax residents of the Russian Federation in accordance with part two of this Code.

Do you think you are Russian? Were you born in the USSR and think that you are Russian, Ukrainian, Belarusian? No. This is wrong.

Are you actually Russian, Ukrainian or Belarusian? But do you think that you are a Jew?

Game? Wrong word. The correct word is “imprinting”.

The newborn associates himself with those facial features that he observes immediately after birth. This natural mechanism is characteristic of most living creatures with vision.

Newborns in the USSR saw their mother for a minimum of feeding time during the first few days, and most of the time they saw the faces of the maternity hospital staff. By a strange coincidence, they were (and still are) mostly Jewish. The technique is wild in its essence and effectiveness.

Throughout your childhood, you wondered why you lived surrounded by strangers. The rare Jews on your way could do whatever they wanted with you, because you were drawn to them, and pushed others away. Yes, even now they can.

You cannot fix this - imprinting is one-time and for life. It’s difficult to understand; the instinct took shape when you were still very far from being able to formulate it. From that moment, no words or details were preserved. Only facial features remained in the depths of memory. Those traits that you consider to be your own.

3 comments

System and observer

Let's define a system as an object whose existence is beyond doubt.

An observer of a system is an object that is not part of the system it observes, that is, it determines its existence through factors independent of the system.

The observer, from the point of view of the system, is a source of chaos - both control actions and the consequences of observational measurements that do not have a cause-and-effect relationship with the system.

An internal observer is an object potentially accessible to the system in relation to which inversion of observation and control channels is possible.

An external observer is an object, even potentially unattainable for the system, located beyond the system’s event horizon (spatial and temporal).

Hypothesis No. 1. All-seeing eye

Let's assume that our universe is a system and it has an external observer. Then observational measurements can occur, for example, with the help of “gravitational radiation” penetrating the universe from all sides from the outside. The cross section of the capture of “gravitational radiation” is proportional to the mass of the object, and the projection of the “shadow” from this capture onto another object is perceived as an attractive force. It will be proportional to the product of the masses of the objects and inversely proportional to the distance between them, which determines the density of the “shadow”.

The capture of “gravitational radiation” by an object increases its chaos and is perceived by us as the passage of time. An object opaque to “gravitational radiation”, the capture cross section of which is larger than its geometric size, looks like a black hole inside the universe.

Hypothesis No. 2. Inner Observer

It is possible that our universe is observing itself. For example, using pairs of quantum entangled particles separated in space as standards. Then the space between them is saturated with the probability of the existence of the process that generated these particles, reaching its maximum density at the intersection of the trajectories of these particles. The existence of these particles also means that there is no capture cross section on the trajectories of objects that is large enough to absorb these particles. The remaining assumptions remain the same as for the first hypothesis, except:

Time flow

An outside observation of an object approaching the event horizon of a black hole, if the determining factor of time in the universe is an “external observer,” will slow down exactly twice—the shadow of the black hole will block exactly half of the possible trajectories of “gravitational radiation.” If the determining factor is the “internal observer,” then the shadow will block the entire trajectory of interaction and the flow of time for an object falling into a black hole will completely stop for an outside view.

It is also possible that these hypotheses can be combined in one proportion or another.