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Lecture notes, cheat sheets
Tax law. Lecture notes: briefly, the most important
Directory / Lecture notes, cheat sheets Table of contents
ACCEPTED ABBREVIATIONS 1. RegulationsConstitution - The Constitution of the Russian Federation: adopted by popular vote on December 12, 1993 GC - Civil Code of the Russian Federation: part one dated November 30.11.1994, 51 No. 26.01.1996-FZ; part two dated January 14, 26.11.2001 No. 146-FZ; part three dated November 18.12.2006, 230 No. 3-FZ; part four of December XNUMX, XNUMX No. XNUMX-FXNUMX CAO - Code of the Russian Federation on Administrative Offenses dated December 30.12.2001, 195 No. XNUMX-FZ NK - Tax Code of the Russian Federation: part one dated July 31.07.1998, 146 No. 05.08.2000-FZ; part two dated 117 No. XNUMX-FZ TC - Customs Code of the Russian Federation dated May 28.05.2003, 61 No. XNUMX-FZ Criminal - Criminal Code of the Russian Federation dated 13.06.1996 No. 63-F3 Law on taxes on property of individuals - Law of the Russian Federation of 09.12.1991 No. 2003-1 "On taxes on property of individuals" Law on Tax Authorities - Law of the Russian Federation of March 21.03.1991, 943 No. 1-XNUMX "On the tax authorities of the Russian Federation" 2. AuthoritiesMinistry of Internal Affairs of Russia - Ministry of Internal Affairs of the Russian Federation Ministry of Finance of Russia - Ministry of Finance of the Russian Federation ATS - internal affairs bodies Federal Tax Service of Russia - Federal Tax Service of the Russian Federation CBR - Central Bank of the Russian Federation (Bank of Russia) 3. Other abbreviationsGDP - gross domestic product ch. - head(s) UTII - a single tax on imputed income UST - unified social tax MET - mineral extraction tax VAT - value added tax PIT - personal income tax n - item(s) sub. - subparagraph(s) sect. - section(s) RF - Russian Federation Art. - article(s) Topic 1. ESSENCE OF TAX LAW 1.1. The role of taxes in the modern state In most modern states, tax mechanisms are the source of obtaining a larger share of budgetary funds. At the same time, the very fulfillment of the obligation to pay taxes can be expressed not only by transferring a certain amount of money (tax and financial mechanism for budgeting), but also by transferring to the state a part of the inventory of the amount (tax and economic mechanism for budgeting). Attributing the institution of taxation as a whole or its individual elements exclusively to the economic-financial or state-legal system is fundamentally wrong. The economic, financial and tax systems have different goals and objectives of activity, they are implemented in relation to different objects and are not limited to a single set of tools and methods. Elements of the taxation system are not components of the economy and its subsystems, but are integrated (embedded) in the economic and financial systems in a special way. The essence of taxation is at the intersection of financial, economic and state-legal knowledge. Taxation is part of cross-industry activities. Although the institution of taxation is available for study, both from an economic and state-legal standpoint, in both cases only about half of the factors that exist in reality will be available for study. For this reason, when studying tax issues, it is necessary to use an interdisciplinary approach. The prototype of the modern system of taxes and taxation arose already in the early stages of human development. The emergence of a taxation system is associated not with the process of the emergence of a surplus product and the class stratification of society, but with an objectively urgent need for the division of labor and the professionalization of labor activity. Thanks to the system of social redistribution of the received material values, part of the members of the tribal group was freed from the obligatory process of obtaining food and other benefits and got the opportunity to professionally engage in the performance of other social functions (administration, military protection, etc.). As a rule, at that time, the leader, the council of elders, and in some cases, the ministers of a religious cult and that part of the soldiers who belonged to the "regular" army of the specified social group, were supported by tax revenues at that time. The initial formation of the tax system took place in each community independently, and the system itself was distinguished by a local, "local" level of fiscal coverage. The emergence of "local" systems of taxation preceded the formation of the state and became one of the most important prerequisites for its creation. At this stage, the most important (and sometimes the only) task of the taxation system was to provide favorable material and economic conditions for the division of functional responsibilities in social groups. Taxation made it possible to create a system of material support for social groups not directly involved in obtaining or creating material values. Later, with the advent of state formations, the nature of the tasks solved with the help of the taxation system expanded significantly. In modern Russia, the tax system is normatively defined in the Tax Code. Tax (fiscal) payment is a monetary form of alienation of property in order to ensure the costs of public authorities, carried out, among other things, on the basis of obligation, irrevocable, individual gratuitousness and coming to special budgetary or extrabudgetary funds. The tax system established by the Tax Code provides for two types of tax payments: - tax; - collection. Tax - a mandatory, individually gratuitous payment levied from organizations and individuals in the form of alienation of funds belonging to them on the basis of ownership, economic management or operational management of funds in order to financially support the activities of the state and (or) municipalities. Collection - a mandatory contribution levied from organizations and individuals, the payment of which is one of the conditions for state bodies, local governments, other authorized bodies and officials to take legally significant actions in relation to payers of fees, including the granting of certain rights or the issuance of permits (licenses). Signs of tax payments, are: - the obligation to allocate from the share received by individual or group labor, which goes to the maintenance of individual social groups engaged in specialized activities; - gratuitous transfer of material values; - lack of a clear relationship between the transfer of material values and the performance of certain actions by public authorities and public protection. Tax is a necessary condition for the existence of the state, therefore the obligation to pay taxes, enshrined in Russia in Art. 57 of the Constitution, applies to all taxpayers as an unconditional requirement of the state. The collection of tax cannot be regarded as an arbitrary deprivation of the owner of his property, it is a legal withdrawal of part of the property, arising from a constitutional public law duty. Signed fees are: - obligatory implementation in case of cash payments or material withdrawal upon the occurrence of objectively determined conditions; - the presence of a subjectively assumed relationship between the procedure for paying the fee and the occurrence of the alleged predetermined consequences. Fees are individually paid, compensatory in nature. The concept of collection should be distinguished from payment for services provided by public authorities. 1.2. Concept, subject, method and theory of tax law The essence of tax law should be considered simultaneously in several aspects: - as a branch of law; - as an independent scientific legal theory; - as an academic discipline (training course) studied in legal and tax higher and secondary educational institutions. Tax law refers to public branches of law and represents a specially systematized set of legal norms that regulate social relations that arise in the process of tax activities and the functioning of the taxation mechanism. Tax law has its own subject of regulation, which is not characteristic of other branches of law. The subject of tax law are public relations that arise in the process of implementing tax legal relations. These relations are very diverse in their content and circle of participants, but one of the parties in them is always a public authority. The subject of regulation of tax law may, under certain conditions, include certain types of relations regulated by related branches of law. For example, in specially specified cases, the norms of tax law may apply to relations arising in the customs sphere. Tax law method one can name those specific ways by which the norms of tax law regulate the behavior of participants in tax legal relations. The main method of legal regulation of tax law is the method of "power and subordination". This method is used, as a rule, in the regulation of tax legal relations, which are not based on the principle of subordination - subordination "along the vertical", but on the execution of the authoritative instructions of the relevant authorities, from which other participants in tax relations do not depend administratively. Tax law, considered as an independent scientific legal theory, studies the laws of organizational and legal regulation of activities within the framework of the tax system and tax legal relations. The result of this is the development of methods and methods that eliminate the shortcomings of the existing organizational and legal aspect of the tax system, the creation of an effective legal field in the field of tax legal relations in order to maintain the state of law and order in the tax sphere and increase the level of tax security. Academic discipline "Tax Law" is a necessary component in the preparation of specialists for work in the tax field. 1.3. Tax law in the system of sciences Basic scientific concepts of determining the place of tax law in the system of sciences. At present, an approach has become widespread in Russia, according to which tax law is considered as one of the elements of financial law. However, this concept is not universally recognized at the global level. It competes with other scientific concepts, some of which have no less strong, and sometimes even more logical arguments. Among these should be mentioned: 1) Swiss tax doctrine (tax law as a separate part of administrative law); 2) Neapolitan tax doctrine (the concept of considering tax law as a separate part of financial law); 3) Italian tax doctrine (the concept of relative autonomy of tax law as a complex industry); 4) French tax doctrine (combines concepts that explain the autonomy of tax law due to: - a special and even exclusive position in the system of law, independent of the general principles of both private and public law; - autonomy of tax legislation; - integration within its framework of public and private law principles). The most promising, in our opinion, is the concept of recognizing tax law as a concept that has become widespread in Russia. complex autonomous legal industry, formed at the junction of state-legal and economic-financial legal sciences and being part of a single complex tax science - forosology. Phorosology (from the Greek foroc - tax and logos - doctrine) is a science that studies the current state and historical development of the essence of taxes, tax systems and tax legal relations. The main task of forosology is to create an optimal system of taxation in the sectors of both commodity production and consumption, as well as in other financial and commercial activities, taking into account the historical and theoretical basis and modern requirements for improving the living standards of the population. Forosology is engaged in the scientific study of existing patterns and forecasting the dynamics of the development of tax relations, develops methodological and regulatory issues in the tax sphere, forms and optimizes the mathematical calculation apparatus and the mechanism for automating the collection of taxes and fees. The system of tax law. Currently, tax law is a coherent system consisting of the following levels: - Fundamentals of tax law (general theory of tax law); - international tax law, which includes universal provisions and principles of tax law, recognized and legally recognized at the international level; - national tax law, which consists of the provisions of the theory of tax law, recognized and confirmed by the norms of the legal system of the state and operating on the territory of a single state entity. For example, at this level, Russian tax law can be distinguished; - regional tax law, which includes the provisions of the theory of tax law, recognized and legally consolidated at the regional or local level and operating within the territorial framework of this region, while not being generally binding on the territory of the entire state entity. Topic 2. SOURCES OF TAX LAW 2.1. Correlation between the concepts of "tax legislation" and "legislation on taxes and fees" Tax law includes a set of normative acts in force on the territory of the Russian Federation and regulating tax relations. It includes: international legislation in force on the territory of the Russian Federation; legislation on taxes and fees and other regulations (including those of executive authorities) that regulate relations in the field of taxation. Legislation on taxes and fees is an integral part of tax legislation. Legislation on taxes and fees regulates power relations (clause 1, article 2 of the Tax Code): - on the establishment, introduction and collection of taxes and fees in the Russian Federation; - arising in the process of exercising tax control, appealing acts of tax authorities, actions (inaction) of their officials, bringing to responsibility for committing a tax offense. With regard to customs payments, the legislation on taxes and fees does not apply, with the exception of cases expressly provided for by the Tax Code. The legislation on taxes and fees is based on the recognition of the universality and equality of taxation (clause 1, article 3 of the Tax Code). The legislation on taxes and fees includes: - Legislation of the Russian Federation on taxes and fees; - Legislation of subjects of the Russian Federation on taxes and fees; - regulatory legal acts of municipalities on local taxes and fees. The introduction of the concept of "legislation on taxes and fees" into the text of the Tax Code and the definition of its three-level system was due to the federal structure of the Russian Federation. Federal laws and other regulatory legal acts adopted prior to the enactment of the Tax Code and not canceled in connection with its adoption, continue to be valid in the part that does not contradict the first part of the Tax Code. Current federal tax laws can be divided into the following categories: 1) specialized federal laws containing the text of the Tax Code. This should also include federal laws that were adopted before January 1, 1999, but have not lost force to date; 2) laws introducing amendments or additions to the text of existing legislative acts regulating the procedure for taxation; 3) federal laws on the ratification of international tax treaties and other international acts in this area; 4) federal laws on the approval, clarification or execution of the state budget or the formation of off-budget funds; 5) sectoral laws of the federal level, containing separate prescriptions regarding the taxation procedure. Acts of legislation on taxes and fees do not include any orders, instructions and guidelines on issues related to taxation and fees issued by executive authorities (tax authorities, the Ministry of Finance of Russia, etc.). Legislation of the Russian Federation on taxes and fees (Clause 1, Article 1 of the Tax Code) consists of: the Tax Code and federal laws on taxes and fees adopted in accordance with the Tax Code. Legislation of the constituent entities of the Russian Federation on taxes and fees (clause 4, article 1 of the Tax Code) consists of laws and other regulatory legal acts on taxes and fees of the subjects of the Russian Federation, adopted in accordance with the Tax Code. Normative legal acts of municipalities on local taxes and fees are accepted by the representative bodies of municipalities in accordance with the Tax Code. 2.2. International treaties of the Russian Federation The Tax Code confirms the priority of the norms of international legislation recognized by the Russian Federation over its national legislation (Article 7 of the Tax Code). The rules and norms of international treaties of the Russian Federation are sources of national tax law and are subject to application in cases where: - they contain provisions relating to taxation and fees; - they establish other rules and norms than those provided for by the Tax Code and the regulatory legal acts on taxes and (or) fees adopted in accordance with it. The most common forms of international treaties of the Russian Federation containing provisions relating to taxation and fees are: - agreements (contracts) on avoidance of double taxation; - agreements on combating tax offenses. Separate provisions relating to taxation issues may be contained in consular conventions concluded by the Russian Federation. 2.3. Tax Code of the Russian Federation Tax Code is a codified regulatory legal act that defines the main provisions of the current taxation mechanism. Tasks of NK. NK (clause 2, article 1 of the Tax Code) establishes a system of taxes and fees levied on the federal budget, as well as general principles of taxation and fees in the Russian Federation, including: 1) types of taxes and fees levied in the Russian Federation; 2) the grounds for the emergence (change, termination) and the procedure for fulfilling obligations to pay taxes and fees; 3) the principles of establishing, enacting and terminating previously introduced taxes of the constituent entities of the Russian Federation and local taxes; 4) the rights and obligations of taxpayers, tax authorities and other participants in relations regulated by the legislation on taxes and fees; 5) forms and methods of tax control; 6) liability for committing tax offenses; 7) the procedure for appealing against acts of tax authorities and actions (inaction) of their officials. NK structure. The current TC consists of two parts. Part one defines the general principles of taxation in the Russian Federation. Part two is devoted to the legal regulation of the payment of certain taxes and fees and special tax regimes. In the original draft, submitted on April 30, 1997 by the Government of the Russian Federation to the State Duma of the Russian Federation, it was assumed that the Tax Code would consist of four parts: the first - general, the second - federal taxes, the third and fourth - regional and local taxes, respectively. In the course of legislative activities, such a structure was found to be inappropriate, and it was decided to include the chapters on regional and local taxes in part two of the Tax Code. The structure of part of the first TC. As of January 1, 2008, part one of the Tax Code consists of seven sections, including 20 chapters. In sec. I the concept and legal status of legislation on taxes and fees and its correlation with other normative acts on taxes and fees are defined, as well as the system of taxes and fees in the Russian Federation. Section II is devoted to the legal characteristics of taxpayers, payers of fees, tax agents, as well as the institution of representation in tax legal relations. In sec. III included rules on the activities of the national tax administration. The tax administration of Russia includes tax authorities, as well as separate structures of financial authorities, customs authorities, and internal affairs authorities. General rules for the fulfillment of the obligation to pay taxes and fees are contained in Sec. IV. In sec. V the procedure for filing a tax return and the rules for tax control are defined. Section VI contains the legal characteristics of a tax offense and the types of liability for their commission. Appeal against acts of tax authorities and actions or inaction of their officials is carried out in accordance with the norms of Sec. VII. Entry into force and amendments to the first part of the Tax Code. Part one of the Tax Code was adopted on July 31, 1998 (Federal Law No. 31.08.1998-FZ of August 147, 1) and entered into force on January 1999, XNUMX. Since the entry into force of part one of the Tax Code, the text has been repeatedly amended. The most significant changes were made by the following federal laws: - dated 09.07.1999 No. 154-FZ (changes in most articles were related to corrections of errors and gaps made during the adoption of the Tax Code and were mainly of a technical nature); - dated December 30.12.2001, 196 No. 1-FZ (changes were caused by the Code of Administrative Offenses coming into force on July 2002, XNUMX); - dated May 28.05.2003, 61 No. 1-FZ (changes are caused by the entry into force of the Labor Code on January 2004, XNUMX); - dated December 23.12.2003, 185 No. XNUMX-FZ (changes and additions were made in order to improve the procedures for state registration and registration of legal entities and individual entrepreneurs); - dated June 29.06.2004, 58 No. XNUMX-FZ (changes and additions are due to the redistribution of powers between the state tax administration bodies as a result of the administrative reform); - dated July 27.07.2006, 137 No. 3-FXNUMX (in order to improve the tax administration system, changes and clarifications were made, aimed, among other things, at improving the efficiency of tax control, clarifying the rights and obligations of taxpayers and tax authorities). The structure of part of the second NK. As of January 1, 2008, part two consists of four sections, including 18 chapters, one of which, ch. 27 "Sales tax" from January 1, 2004 became invalid due to the abolition of this tax. The sections of part two of the Tax Code include: - sec. VIII "Federal taxes" (ch. 21 "Value added tax", chapter 22 "Excises", chapter 23 "Tax on personal income", chapter 24 "Unified social tax", chapter 25 "Corporate income tax ", Chapter 25.1 "Fees for the use of objects of the animal world and for the use of objects of aquatic biological resources", Chapter 25.2 "Water tax", Chapter 25.3 "State duty", Chapter 26 "Tax on the extraction of minerals"); - sec. VIII.1 "Special tax regimes" (chapter 26.1 "Taxation system for agricultural producers (single agricultural tax)", chapter 26.2 "Simplified taxation system", chapter 26.3 "Taxation system in the form of a single tax on imputed income for certain types of activities", Chapter 26.4 "The system of taxation in the implementation of production sharing agreements"); - sec. IX "Regional taxes and fees" (Chapter 27 "Sales tax" (repealed), Chapter 28 "Transport tax", Chapter 29 "Gaming business tax", Chapter 30 "Corporate property tax"); - sec. X "Local taxes" (ch. 31 "Land tax"). It should be taken into account that the work on the second part of the Tax Code has not been completed and its structure will be supplemented. Entry into force and amendments to the second part of the Tax Code. Unlike part one of the Tax Code, all sections and chapters of which were adopted simultaneously, when preparing part two, the legislator preferred to enact its individual chapters as they were prepared. The chapters "Value Added Tax", "Excise Duties", "Individual Income Tax" and "Unified Social Tax (Contribution)" were the first to be adopted as part of the second part. As a result, the date of adoption of part two of the Tax Code is considered to be the date of adoption of the first chapters included in it, while work on the second part, as already noted, has not been completed, and its text continues to be supplemented with new chapters. Part two of the Tax Code was adopted on August 5, 2000 (Federal Law No. 117-FZ). It is believed that part two of the Tax Code came into force on January 1, 2001. At the same time, the dates of entry into force of its individual chapters differ: - Ch. 21-24 - from January 1, 2001; - Ch. 25-26.1 - from January 1, 2002; - Ch. 27 - from January 1, 2002 to January 1, 2004; - Ch. 28 - from September 1, 2002; - Ch. 26.2-26.3 - from January 1, 2003; - Ch. 26.4 - from August 1, 2003; - Ch. 25.1; 29 and 30 - from January 1, 2004; - Ch. 25.2; 25.3 and 31 - from January 1, 2005 NK terminology. If the Tax Code does not introduce its own definition for an institution, concept or term of civil, family and other branches of the legislation of the Russian Federation, then they are applied in the sense in which they are used in these branches of legislation (clause 1, article 11 of the Tax Code). The list of terms used in the Tax Code in a different meaning is established in paragraph 2 of Art. 11 NK. 2.4. Normative legal acts of executive authorities Acts on issues related to taxation and fees cannot change or supplement the legislation on taxes and fees (clause 1, article 4 of the Tax Code). The composition of the executive authorities that issue regulatory legal acts on issues related to taxation and fees. In the cases provided for by the legislation on taxes and fees, regulatory legal acts on issues related to taxation and fees may be issued (clause 1, article 4 of the Tax Code): - Government of the Russian Federation; - federal executive bodies authorized to carry out the functions of developing state policy and legal regulation in the field of taxes and fees and in the field of customs; - executive authorities of the constituent entities of the Russian Federation; - executive bodies of local self-government. The federal executive authorities authorized to exercise the functions of control and supervision in the field of taxes and fees and in the field of customs, and their territorial bodies do not have the right to issue regulatory legal acts on taxes and fees. The regulatory legal acts of the President of the Russian Federation and the Government of the Russian Federation on issues that, according to this part of the Tax Code, can only be regulated by federal laws, issued before the entry into force of part one of the Tax Code, shall be effective until the entry into force of the relevant federal laws. Topic 3 3.1. The effect of legislative acts on taxes and fees in time As a general rule, all acts of legislation on taxes and fees come into force no earlier than one month after the date of their official publication (clause 1, article 5 of the Tax Code). For certain types of legislative acts, the Tax Code provides for additional conditions for their entry into force: - acts of federal, regional or local legislation establishing new taxes and (or) fees shall enter into force not earlier than January 1 of the year following the year of their adoption; - all other acts of legislation on taxes come into force not earlier than the 1st day of the next tax period. Acts of legislation on taxes and fees are not retroactive: - establishing new taxes and (or) fees; - Increasing tax rates, fees; - establishing or aggravating liability for violation of the legislation on taxes and fees; - establishing new obligations of participants in tax relations; - otherwise worsening the situation of taxpayers, payers of fees, as well as other participants in relations regulated by the legislation on taxes and fees. Regardless of the procedure for its entry into force specified in the text of the act, acts of legislation on taxes and fees will have retroactive effect: - eliminating or mitigating liability for violation of the legislation on taxes and fees; - establishing additional guarantees for the protection of the rights of taxpayers, payers of fees, tax agents, their representatives. In addition to those indicated, if such a possibility is expressly provided for in the text of the act itself, the following acts of legislation on taxes and fees will also have retroactive effect: - canceling taxes and (or) fees; - reducing the size of tax rates (fees); - eliminating the obligations of taxpayers, payers of fees, tax agents, their representatives; - otherwise improving the position of taxpayers, payers of fees, tax agents, their representatives. 3.2. The procedure for calculating the terms established by the legislation on taxes and fees The terms established by the legislation on taxes and fees are determined by: - calendar date; - an indication of an event that must inevitably occur; - an indication of the action to be taken; - a period of time, which is calculated in years, quarters, months or days. The period starts on the next day after the calendar date or the occurrence of the event (action) that determined its beginning. An action for which a deadline has been set can be performed before 24:24 of the last day of the deadline. If documents or funds were handed over to the communication organization before XNUMX:XNUMX of the last day of the deadline, then the deadline is not considered missed. A year (except for a calendar year) is any period of time consisting of 12 consecutive months. A term calculated in years shall expire on the respective month and day of the last year of the term. A quarter is considered equal to three calendar months, quarters are counted from the beginning of the calendar year. The period calculated in quarters shall expire on the last day of the last month of the period. A term calculated in months shall expire on the respective month and day of the last month of the term. If the end of the term falls on a month in which there is no corresponding date, then the term expires on the last day of that month. The period specified in days is calculated in working days, if the period is not specified in calendar days. In this case, a working day is a day that is not recognized in accordance with the legislation of the Russian Federation as a day off and (or) a non-working holiday. In cases where the last day of the term falls on a day recognized in accordance with the legislation of the Russian Federation as a day off and (or) a non-working holiday, the expiration day of the term is the next working day following it. 3.3. Features of the interpretation of the norms of legislation on taxes and fees All irremovable doubts, contradictions and ambiguities of acts of legislation on taxes and fees are interpreted in favor of the taxpayer (payer of fees) (clause 7, article 3 of the Tax Code). Recognition of a normative legal act as inconsistent with the Tax Code (Article 6 of the Tax Code) is carried out in a judicial proceeding, unless otherwise provided in the Tax Code itself. To recognize a normative legal act on taxes and fees as inconsistent with the Tax Code, one of the following circumstances is sufficient: 1) a regulatory legal act on taxes and fees was issued by a body that, in accordance with the Tax Code, does not have the right to issue such acts, or was issued in violation of the established procedure for issuing such acts; 2) cancels or restricts the rights of taxpayers, payers of fees, tax agents, their representatives, established by the Tax Code, or the powers of tax authorities, customs authorities, bodies of state extra-budgetary funds; 3) introduces obligations that are not provided for by the Tax Code, or changes the content of the obligations of the participants in relations regulated by the legislation on taxes and fees, as determined by the Tax Code, or other persons whose obligations are established by the Tax Code; 4) prohibits the actions of taxpayers, payers of fees, tax agents, their representatives, permitted by the Tax Code; 5) prohibits the actions of tax authorities, customs authorities, bodies of state off-budget funds, their officials, permitted or prescribed by the Tax Code; 6) permits or permits actions prohibited by the Tax Code; 7) changes the grounds, conditions, sequence or procedure established by the Tax Code for the participants in relations regulated by the legislation on taxes and fees; other persons whose duties are established by the Tax Code; 8) changes the content of concepts and terms defined in the Tax Code, or uses these concepts and terms in a different meaning than they are used in the Tax Code; 9) otherwise contradicts the general principles and (or) the literal meaning of the specific provisions of the Tax Code. The Government of the Russian Federation, as well as another executive body or executive body of local self-government that has adopted the appealed normative act, or their higher bodies have the right to cancel this act or make the necessary changes to it before judicial review. 3.4. Institute of tax secrecy in the legislation of the Russian Federation on taxes and fees General characteristics and composition of information constituting a tax secret. Tax secret (clause 1, article 102 of the Tax Code) consists of any information about the taxpayer received by the tax authority, internal affairs authorities, the state off-budget fund authority and the customs authority, with the exception of information: 1) disclosed by the taxpayer independently or with his consent; 2) taxpayer identification number; 3) on violations of the legislation on taxes and fees and measures of responsibility for these violations; 4) provided to the tax (customs) or law enforcement authorities of other states in accordance with international treaties (agreements), to which the Russian Federation is a party, on mutual cooperation between tax (customs) or law enforcement authorities (in terms of information provided to these authorities); 5) provided to election commissions in accordance with the legislation on elections based on the results of inspections by the tax authority of information on the amount and sources of income of the candidate and his spouse, as well as on property owned by the candidate and his spouse by right of ownership. As a general rule, information about a taxpayer receives the status of a tax secret from the moment it is registered with the tax authority (clause 9, article 84 of the Tax Code). Consequences of classifying information as a tax secret. Information constituting a tax secret has a special regime of storage and access (clause 3, article 102 of the Tax Code). Access to information constituting a tax secret is granted to officials of tax administration bodies according to specially approved lists. Tax secrets are not subject to disclosure not only by officials of the tax administration, but also by specialists and experts involved, except as otherwise provided by federal law. The disclosure of tax secrets includes, in particular, the use or transfer to another person of the production or commercial secret of the taxpayer, which became known to the official in the performance of his duties (clause 2 of article 102 of the Tax Code). The loss of documents containing information constituting a tax secret, or the disclosure of such information, entails liability under federal laws (clause 4, article 102 of the Tax Code). Topic 4. GENERAL PRINCIPLES FOR BUILDING THE TAX SYSTEM OF THE RUSSIAN FEDERATION 4.1. The tax system of the Russian Federation Even before the adoption of the general part of the Tax Code in the Russian Federation, in accordance with its territorial structure, a three-tier system of tax deductions: - federal taxes and fees; - regional taxes and fees; - Local taxes and fees. This approach was retained by the legislator in the Tax Code. However, until January 1, 2005, the list of taxes and fees levied in the Russian Federation was contained in the norms of Art. 18-21 of the Law on the fundamentals of the tax system. Art. 12-15 and Art. 18 of the general part of the Tax Code, devoted to determining the types of taxes levied on the territory of the Russian Federation, were not in force until that moment. From January 1, 2005, the system of Russian taxes and fees is determined solely on the basis of the norms of the Tax Code. At the same time, at the regional and local levels, only taxes are currently provided for, and no type of collection has been established. Federal taxes and fees - these are taxes and fees established by the Tax Code and obligatory for payment throughout the territory of the Russian Federation. Currently, the following types of federal taxes are in force in the territory of the Russian Federation: - VAT (Chapter 21 of the Tax Code); - excises (Chapter 22 of the Tax Code); - personal income tax (Chapter 23 of the Tax Code); - ESN (ch.24NK); - corporate income tax (Chapter 25 of the Tax Code); - water tax (Chapter 25.2 of the Tax Code); - NDPI (Chapter 26 of the Tax Code). The federal fees include: - state duty (Chapter 25.3 of the Tax Code); - fees for the use of objects of the animal world and for the use of objects of aquatic biological resources (Chapter 25.1 of the Tax Code). From January 1, 2005, the customs duty, previously considered as part of federal fees, was transferred to the category of non-tax payments, and the rules of the legislation on taxes and fees no longer apply to the procedure for calculating and paying it. The procedure for calculating and paying customs duties is determined in accordance with the Law of the Russian Federation of May 21.05.1993, 5003 No. 1-XNUMX "On the customs tariff" and section. III TK. Regional taxes - These are taxes of subjects of the Russian Federation. Regional taxes are those established by the Tax Code and the laws of the constituent entities of the Russian Federation on taxes and are obligatory for payment in the territories of the corresponding constituent entities of the Russian Federation. The adoption of a federal law on a regional tax gives rise to the right of a constituent entity of the Russian Federation to establish and enact such a tax by its law, regardless of whether other constituent entities of the Russian Federation impose it on their territory. At the same time, the legislator of a constituent entity of the Russian Federation may exercise legal regulation of the regional tax, provided that it does not increase the tax burden and does not worsen the position of taxpayers in comparison with how it is determined by federal law. Regional taxes currently include: - corporate property tax (Chapter 30 of the Tax Code); - transport tax (Chapter 28 of the Tax Code); - tax on gambling (Chapter 29 of the Tax Code). Local taxes - these are taxes established by the Tax Code and regulatory legal acts of representative bodies of municipalities on taxes put into effect in accordance with the Tax Code and regulatory legal acts of representative bodies of municipalities and mandatory for payment in the territories of the respective municipalities. Currently, it is possible to levy the following types of local taxes: - tax on property of individuals (Chapter 32 of the Tax Code - is under development; the Law on Taxes on Property of Individuals is in force); - land tax (Chapter 31 of the Tax Code). The current taxation system allows for the establishment special tax regimes (taxation systems). The establishment and implementation of special tax regimes (SNR) does not apply to the establishment and implementation of new taxes and fees. The cases and procedure for the application of the SNR are determined by acts of legislation on taxes and fees. The special tax regime recognizes a special procedure for calculating and paying taxes and fees, applied in cases and in the manner established by the Tax Code and other acts of legislation on taxes and fees. SNR may provide for a special procedure for determining the elements of taxation, as well as exemption from the obligation to pay certain taxes and fees. Establishment and enactment of the SNR is not identical to the establishment and enactment of new taxes and fees. Special tax regimes include: - taxation system for agricultural producers (single agricultural tax) (Chapter 26.1 of the Tax Code); - simplified taxation system (Chapter 26.2 of the Tax Code); - taxation system in the form of UTII for certain types of activities (Chapter 26.3 of the Tax Code); - the system of taxation in the implementation of production sharing agreements (Chapter 26.4 of the Tax Code). 4.2. The main stages of tax reform and modern domestic tax policy in Russia At the time of the formation of the modern tax system in the early 1990s. The internal tax policy of the Russian Federation consisted in solving the following tasks: - limiting the spontaneity of market relations; - impact on the formation of industrial and social infrastructures; - decrease in inflation. The formation of the tax system, and with it the state policy in the field of taxes, took place in the context of global economic and political transformations, which entailed the revision of existing ones and the creation of qualitatively different mechanisms for ensuring the existence of the state. Further development of the tax system required a revision of both individual elements and its main tasks and its direct role in the system of state power of the Russian Federation. It was decided to reforming the tax system. The main tasks that were solved in the course of the tax reform were: - increasing the level of fairness and neutrality of the tax system; - reducing the overall tax burden; - simplification of the tax system; - ensuring the stability and predictability of the tax system; - Creation of an effective instrument of state counteraction to the negative impact on the tax system of "problem taxpayers". In the process of reforming the tax system of the Russian Federation, several stages have already been carried out to date. The main tasks of the first stage of reforming the tax system of the Russian Federation were: - formation of a unified approach to taxation issues, including granting the right to receive tax benefits, as well as protecting the legitimate interests of all taxpayers; - a clear delineation of the rights to establish and collect tax payments between different levels of government; - fixing the priority of the norms established by the tax legislation over other legislative and regulatory acts that are not related to the norms of tax law, but to some extent affecting taxation issues; - achievement of a one-time taxation, which means that the same object can be taxed by one type of tax only once for the period of taxation established by law; - determination of a specific list of rights and obligations of taxpayers, on the one hand, and tax authorities, on the other. Normative consolidation of the ways to achieve the tasks set was found in the Law on the Fundamentals of the Tax System. The lack of a unified scientifically based concept at the first stage of the formation of the modern tax system of the Russian Federation led to an unbalanced construction of the taxation mechanism, the shortcomings of which continue to manifest themselves today. The second stage of the tax reform, the implementation of which began in the mid-1990s, pursued the following tasks: - building a stable, unified tax system for the Russian Federation with a legal mechanism for the interaction of all its elements within the framework of a single tax legal space; - the development of tax federalism, which makes it possible to provide federal, regional and local budgets with fixed and guaranteed tax sources of income; - creation of a rational tax system that ensures the achievement of a balance between national and private interests and contributes to the development of entrepreneurship, the intensification of investment activity, and the increase in the wealth of the state and its citizens; - reduction of the total number of taxes in the country, a ban on the introduction of taxes and fees that are not specified in the tax legislation; - reducing the overall tax burden; - formation of a unified tax legal framework; - improvement of the system of liability of payers for violation of tax legislation; - integration of the entire array of legislative and regulatory acts into a single regulatory document; - consolidation of a single conceptual apparatus, providing for an unambiguous interpretation of the provisions of tax legislation; - abolition of all types of taxes and fees based on the volume of production (tax on turnover); - reforming the procedure for taxation of funds allocated for wages; - calculation of the base for income tax in accordance with current international standards; - rejection of numerous benefits and preferences; - creation of a system for preventing illegal actions in the tax sphere; - increasing economic responsibility for committing tax offenses and crimes. One of the most important results of the second stage of reforming the tax system of the Russian Federation was the adoption of the first and then the second part of the Tax Code. Since the middle of 1998, the tax administration began active work to reduce the amount of tax arrears. The closed list of taxes and fees, provided for in the original version of the text of the Tax Code, included only 28 items (since January 1, 2006, the country has a tax system consisting of 14 taxes and fees and four special tax regimes), which, compared with almost a hundred different taxes and fees is already a significant positive factor. Of course, the current tax system in Russia is still in its infancy and is not yet sufficiently balanced. Tax legislation, which serves as the legal basis for its existence, contains a number of inaccuracies. During 2005 alone, about 700 amendments and additions were made to the text of the first and second parts of the Tax Code by the adopted federal laws. In order to improve the taxation of small businesses, the previously existing shortcomings were eliminated in the order of the simplified taxation system and the taxation system in the form of UTII for certain types of activities. For organizations that use the labor of disabled people, the list of social goals for which the profits can be directed has been significantly expanded. Since January 1, 2006, the tax on inheritance and donation has been abolished on the territory of the Russian Federation. With regard to the production and circulation of ethyl alcohol and alcohol-containing products, along with the specification and clarification of certain concepts used, among other things, for the purpose of taxing such products, additional measures were identified aimed at further strengthening state control in this area of the economy and the systematic displacement of the shadow sector. For entities engaged in agricultural activities, the list of persons entitled to switch to the payment of the unified agricultural tax has been expanded, and the terms for paying this tax have been specified. In order to stimulate investment activity, specific features are provided for granting tax and customs preferences to residents of the newly created special economic zones. The new procedure for the administrative recovery of arrears and sanctions on mandatory payments to the budget and off-budget funds should reduce the number of tax disputes requiring judicial resolution, and thus, throughout the country, will help ensure access to justice and timely consideration of cases by the courts. Among the main tasks of tax policy in the current period are: - improving the clarity of taxation rules, including by distinguishing between legitimate tax optimization practices and criminal tax evasion; - contributing through tax mechanisms to the development of an affordable housing market, the development of education and healthcare; - increasing economic incentives to increase wages and legalize their payment while reducing the burden on business (primarily by reforming the procedure for calculating and paying UST). The tax system should provide funding for budgetary needs, be at the same time not burdensome for economic entities and not hinder their competitiveness and growth of business activity. The current stage of development of the tax system should include not only the scientific study of the elements of the taxation system, but also the creation of an effective system to combat illegal actions that encroach on the tax security of the state. 4.3. Participants of tax legal relations With the complication of the mechanism of taxation in tax legal relations, in addition to taxpayer (payer of fees) и representatives of the treasury (fiscus) other organs and persons began to get involved. To date, the system of participants in tax legal relations includes: - taxable persons; - collectors of taxes and fees; - bodies of tax administration; - fiscal authorities; - temporary participants of tax legal relations. taxable persons persons who are obliged to pay taxes and fees are recognized. Taxable persons in Russia are taxpayers and payers of fees. The current legislation allows for the possibility of participation in tax legal relations of taxpayers and payers of fees, both personally and through their representatives. However, such representatives do not have their own goals of participation in tax legal relations, but only execute the instructions of the taxpayer or represent his interests within the limits established by law. For this reason, representatives of the taxpayer (fee payer) are not considered as independent participants in tax relations. Collectors of taxes and fees in tax legal relations, they carry out activities for the direct receipt of tax payments from taxpayers with the subsequent transfer of accumulated amounts and records of fulfilled tax obligations to authorized state bodies. The functions of collectors of taxes and fees in Russia are currently actually performed by tax agents, banks, post offices, local governments, etc. The rights and obligations of collectors may vary. Tax administration authorities exercise direct control over the taxation system in the state. Such bodies are endowed with control and law enforcement powers in the tax sphere. Currently, the tax administration of the Russian Federation includes: the system of tax authorities; authorized financial bodies; specialized units of the police department. Fiscal authorities - bodies responsible for the formation and use of financial resources of the state, accumulated in the budget of the country and state non-budgetary funds. In Russia, the functions of fiscal authorities are performed by the treasury and state non-budgetary funds (for example, the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation). It should be noted that at certain stages of the development of the tax system, the implementation of fiscal functions and functions in the field of tax administration can be assigned to the same public authority. So, until recently, state off-budget funds, under certain circumstances, were endowed with tax control functions and, in this regard, took part in tax legal relations both as a fiscal body and as a body that is part of the tax administration system. Temporary participants in tax legal relations. In certain cases provided for by law, participants in tax legal relations have the right to involve in tax relations other persons and organizations that have the specific knowledge and skills necessary to resolve a particular problem situation. The participation of such persons in tax legal relations, as a rule, is limited to the performance of the professional function for which these persons and organizations were invited. The number of temporary participants in tax legal relations can include, for example, experts, specialists and translators involved in the implementation of specific actions to implement tax control. The role of registration authorities in tax legal relations. NK the obligation of the registration authorities of the executive power to notify the tax authorities of those actions of taxpayers registered by them, which may lead to the emergence, change or termination of their tax obligations, is provided for. Information to the tax authorities is currently provided by: - bodies of justice that issue licenses for the right to notarial activities; - councils of bar associations of constituent entities of the Russian Federation; - bodies that register individuals at the place of residence; - bodies carrying out registration of acts of civil status of individuals; - bodies that carry out accounting and (or) registration of real estate; - bodies that register vehicles; - guardianship and guardianship authorities, educational, medical institutions, institutions of social protection of the population and other similar institutions that, in accordance with federal law, carry out guardianship, guardianship or management of the property of the ward; - bodies (institutions) authorized to perform notarial acts; - notaries in private practice; - bodies that record and (or) register users of natural resources, as well as licensing activities related to the use of these resources; - bodies that issue and replace documents proving the identity of a citizen of the Russian Federation on the territory of the Russian Federation; - bodies and organizations accrediting branches and representative offices of foreign legal entities. The procedure for providing such information and its composition is regulated in Art. 85 NK. Topic 5. TAX PAYERS, PAYERS OF FEES AND THEIR REPRESENTATIVES 5.1. Rights of taxpayers and payers of fees taxpayers organizations and individuals are recognized who, in accordance with the Tax Code, are obliged to pay taxes. Fee payers organizations and individuals are recognized who, in accordance with the Tax Code, are obliged to pay fees. Rights of the taxpayer and the payer of fees match. In the Tax Code for these persons, the following rights are named: - the right to information (subclauses 1, 9, clause 1, article 21); - to receive an official written explanation (subclause 2, clause 1, article 21); - to manage their own tax payments (the right to exercise tax management) (subclauses 3, 4, clause 1, article 21); - for the return of overpaid amounts of money in the process of implementing a tax legal relationship (subclause 5, clause 1, article 21); - personally or through a representative to participate in tax legal relations (subclauses 6, 8, 15, clause 1, article 21, clause 1, article 26); - give explanations about the nature of their own actions in the field of tax legal relations (subclause 7, clause 1, article 21); - for a correct attitude on the part of other participants in tax legal relations (subclauses 10, 13, clause 1, article 21); - do not comply with illegal instructions and requirements (subclause 11, clause 1, article 21); - to appeal (Subclause 12, Clause 1, Article 21); - for compensation for unlawfully caused losses (subclause 14, clause 1, article 21); - to protect violated rights and legitimate interests (Article 22). The right to information means the taxpayer's ability to freely receive information from the tax authorities at the place of his registration, free of charge (including in writing). The established right of the taxpayer to information also includes the procedure for the free receipt by this person of the necessary reporting forms and explanations on the procedure for filling them out. The right of the taxpayer to receive the relevant forms and request clarifications on the procedure for filling them out now applies only to tax returns and tax calculations. The right to receive an official written explanation means the ability of a taxpayer or payer of a fee to receive official written explanations from tax and other authorized state bodies on the application of legislation on taxes and fees. The composition of the competent authorities to which the taxpayer has the opportunity to apply for clarifications depends on the type of the regulatory legal act itself. He has the right to receive written explanations on the application of: - legislation of the Russian Federation on taxes and fees - from the Ministry of Finance of Russia; - legislation of the constituent entities of the Russian Federation on taxes and fees - from financial bodies established in the constituent entities of the Russian Federation by decision of the regional authorities; - regulatory legal acts of local governments on local taxes and fees - from local governments. A person who has violated the current legislation, following the officially received explanation from the competent authority, is not subject to liability for committing a tax offense. The right to tax management implies the possibility for a taxpayer (payer of fees) to manage their own tax payments, in particular: - use tax benefits if there are grounds and in the manner prescribed by the legislation on taxes and fees; - change the deadline for paying taxes, fees, as well as penalties by obtaining a deferment, installment plan, investment tax credit; - fulfill the obligation to pay taxes ahead of schedule. Tax management means: - a system for managing tax liabilities and payments of a taxpayer, as well as resources that make up its taxable base; - activities of the taxpayer aimed at increasing the efficiency of its interaction with the state mechanism of taxation. There are three basic components of tax management: tax logistics; tax optimization; tax minimization. Each of them is a kind of tax management and has its own characteristics. Tax logistics - this is an activity that consists in managing the resources of the taxpayer in order to achieve acceptable amounts of tax payments. The purpose of tax logistics is the initial organization of a certain area of activity of the taxpayer in order to legally achieve the level of tax payments at which the project being implemented or the operation being carried out will remain economically viable. Methods of tax logistics provide for the possibility of legal use by the taxpayer of all benefits and tax exemptions provided by law. The implementation of a set of measures in the course of the implementation of these methods can take various forms and content, depending on the specific stage at which they are carried out. Tax optimization - a type of activity carried out by optimizing the scheme, procedure, size, timing (periods) of tax and other obligatory payments to the budgets of various levels in order to create the most favorable model for the taxpayer to fulfill his tax obligations. Tax optimization consists of actual and analytical actions that allow you to optimize the payment of tax payments without changing their size. This concerns the reduction of indirect costs in the payment of taxes, as well as the creation of the most convenient conditions for making tax payments. As a result of applying tax optimization techniques, taxes will be paid at the most convenient time for the taxpayer (taking into account the requirements of tax legislation). tax minimization - these are any purposeful actions of the taxpayer that allow him to reduce to the maximum extent the mandatory payments to the budget made by him in the form of taxes, fees and other payments. Its goal is to minimize the costs associated with the payment of tax deductions. The right to a refund of overpaid amounts of money in the process of implementing a tax legal relationship means a timely offset or return to the taxpayer (payer of fees) of the amounts of overpaid or overcharged taxes, fees, penalties, fines. The right to personally or through a representative to participate in tax legal relations means the right of a taxpayer to participate in relations regulated by the legislation on taxes and fees, both personally and through his legal or authorized representative. The right to give explanations about the nature of their own actions in the field of tax legal relations means the ability of the taxpayer (payer of fees) to provide explanations to the tax authorities and their officials on the calculation and payment of taxes and acts of tax audits. The right to a correct attitude on the part of other participants in tax legal relations makes it possible for taxpayers (payers of fees) to require other participants in tax legal relations to comply with the legislation on taxes and fees when they perform actions in relation to this taxpayer (payer of fees) and to observe and maintain tax secrecy. The right not to comply with illegal instructions and requirements gives taxpayers (payers of fees) the opportunity not to comply with illegal acts and requirements of tax authorities, other authorized bodies and their officials that do not comply with the Tax Code or other federal laws. The right to appeal means the ability of a taxpayer (payer of fees) to appeal against acts of tax authorities in the prescribed manner; acts of other authorized bodies; actions (inaction) of officials of these bodies. The right to compensation for unlawfully caused losses allows taxpayers (payers of fees) to fully compensate for losses caused by illegal decisions of tax authorities and illegal actions (inaction) of their officials. The taxpayer's right to protect violated rights and legitimate interests is specified by the norms of Art. 22 NK. In it, taxpayers (payers of fees) are guaranteed administrative and judicial protection of their rights and legitimate interests. The procedure for protecting the rights and legitimate interests of taxpayers (payers of fees) is determined by the Tax Code and other federal laws. Failure to perform or improper performance of obligations to ensure the rights of taxpayers (payers of fees) entails liability under federal laws. 5.2. Obligations of taxpayers and payers of fees The duties of the taxpayer and the payer of fees do not coincide in their composition. The Tax Code contains an open list of obligations of the taxpayer and the payer of fees, which can be supplemented in other acts of legislation on taxes and fees. For example, taxpayers who pay taxes in connection with the movement of goods across the customs border of the Russian Federation also bear obligations determined by the customs legislation of the Russian Federation. For failure to perform or improper performance of the duties assigned to him, the taxpayer (payer of fees) shall be liable in accordance with the legislation of the Russian Federation. Such liability is provided for in the Tax Code, the Code of Administrative Offenses and the Criminal Code. The only obligation of the payer of fees, which is expressly stated in Article 23 of the Tax Code, is the need to pay legally established fees. In addition to this obligation, payers of fees bear other obligations established by the legislation of the Russian Federation on taxes and fees. Article 23 of the Tax Code establishes obligations for taxpayers: - pay legally established taxes (paragraph 1 of article 3 and subparagraph 1 of paragraph 1 of article 23 of the Tax Code); - register with the tax authorities (subclause 2, clause 1, article 23 of the Tax Code); - keep records of their incomes (expenses) and objects of taxation in accordance with the established procedure (subclause 3, clause 1, article 23 of the Tax Code); - inform the tax authorities and their officials about the results of their activities (subparagraphs 4-6 of paragraph 1 of article 23 of the Tax Code); - comply with the legal requirements of the tax authority (subclause 7, clause 1, article 23 of the Tax Code); - ensure the safety of documents and information about their activities (subclause 8, clause 1, article 23 of the Tax Code). These obligations apply equally to all taxpayers. In addition to these universal obligations, Art. 23 of the Tax Code also establishes additional obligations for certain categories of taxpayers: - from among organizations and individual entrepreneurs (clause 2 of article 23 of the Tax Code); - for notaries engaged in private practice, and lawyers who have established law offices (clause 3, article 23 of the Tax Code). The obligation to pay legally established taxes (fees) means that the taxpayer or payer of the fee is obliged to independently pay the legally established tax or fee, unless otherwise provided by the legislation on taxes and fees. The grounds under which the taxpayer is obliged to register with the tax authorities are defined in Art. 83 of the Tax Code, and the procedure for registration, re-registration and de-registration - in Art. 84 NK. Registration with the tax authority of organizations and individual entrepreneurs is carried out regardless of the presence of circumstances with which the Tax Code associates the emergence of an obligation to pay a particular tax or fee. Registration with the tax authorities of individuals who are not individual entrepreneurs is carried out by the tax authority at their place of residence on the basis of information received by the tax authority or on the basis of an application from an individual. The obligation to keep records of one's income (expenses) and objects of taxation in accordance with the established procedure arises only if this is expressly provided for in the legislation on taxes and fees. The obligation to inform the tax authorities and their officials about the results of their activities is to provide them with tax reporting in the prescribed manner, as well as, if necessary, other information and documents about their activities. The obligation to comply with the legal requirements of the tax authority means for the taxpayer the need to: - not interfere with the lawful activities of officials of tax authorities in the performance of their official duties; - to eliminate the revealed violations of the legislation on taxes and fees. With regard to this obligation, taxpayers are endowed with a compensatory right not to comply with illegal instructions and requirements. The obligation to ensure the safety of documents and information about their activities means that the taxpayer must keep documents containing: - accounting and tax accounting data; - information confirming the receipt of income, the implementation of expenses, as well as the payment (withholding) of taxes; - other information necessary for the calculation and payment of taxes. Responsibility for organizing the storage of accounting documents, accounting registers and financial statements on the basis of paragraph 3 of Art. 17 of the Federal Law of November 21.11.1996, 129 No. XNUMX-FZ "On Accounting" is carried by the head of the organization. 5.3. Representatives of the taxpayer, the payer of the fee Personal participation of taxpayers and collectors of taxes and fees in relations regulated by the legislation on taxes and fees does not deprive them of the right to have a representative, just as the participation of a representative does not deprive these persons of the right to personal participation in these legal relations. The Tax Code provides for two types of representation: - legal representation; - an authorized representative. legal representation carried out by a legal representative. The powers of the legal representative must be documented in accordance with the Tax Code and other federal laws. The legal representatives of the organization are persons authorized to represent the specified organization on the basis of the law or its constituent documents. Actions (inaction) of legal representatives of an organization, committed in connection with the participation of this organization in relations regulated by the legislation on taxes and fees, are recognized as actions (inaction) of this organization. Legal representatives of an individual are recognized as persons acting as his representatives in accordance with civil law RF. Authorized representation carried out by an authorized representative. An authorized representative of a taxpayer (payer of fees) is an individual or legal entity authorized by a taxpayer to represent his interests in relations with tax authorities and other participants in tax relations. Authorized representatives cannot be: - officials of tax, customs authorities, bodies of state non-budgetary funds and internal affairs bodies; - judges; - investigators; - prosecutors. The authorized representative of the organization exercises his powers on the basis of a power of attorney issued in accordance with the procedure established by the civil legislation of the Russian Federation. An authorized representative of an individual may exercise his powers on the basis of: - a notarized power of attorney; - a power of attorney equivalent to a notarized one in accordance with the civil legislation of the Russian Federation. Topic 6. TAX COLLECTORS 6.1. Features of the participation of collectors of taxes and fees in tax legal relations Collectors of taxes and fees in tax legal relations carry out activities for the direct receipt of tax payments from taxpayers with the subsequent transfer of accumulated amounts and records of fulfilled tax obligations to authorized state bodies. The activities of collectors make it possible to facilitate the organization of relations between many taxpayers (payers of fees) and treasury bodies, the number of representatives of which, for objective reasons, should be strictly limited. Despite the refusal of the legislator to use the concept of "collector of taxes and fees" in the Tax Code, the functions of collectors of taxes and fees in Russia are currently actually performed by tax agents, banks, post offices, local governments, etc. The rights and obligations of collectors may vary. Collectors of taxes and fees may participate in tax legal relations both personally and through their representatives. Representatives of the collectors, as a rule, are officials of the organization, endowed with the right to collect taxes and fees. 6.2. Tax agents If it is necessary to accumulate financial resources from a large number of taxpayers (as, for example, when collecting personal income tax from individuals), it is advisable to integrate an additional entity (tax agent) into the chain, which has expanded powers in terms of collecting tax payments (for example, not only the duties of receiving, but and on the calculation and deduction of the corresponding amounts). So, for example, in Russia, tax agents perform the functions not only of transferring tax payments, but also calculate their size and withhold the appropriate amount when paid to the taxpayer. Tax agents persons are recognized who, in accordance with the Tax Code, are responsible for calculating, withholding from the taxpayer and transferring taxes to the budget system of the Russian Federation. The duties of a tax agent can only be assigned to those organizations and individuals that are the source of payment of income to the taxpayer. A person receives the status of a tax agent only for the performance of specific duties on the calculation and payment of tax. At the same time, in different tax relations, the same person can act both as a tax agent, as well as a taxpayer and a payer of fees. Tax agents are also Russian organizations that pay income to foreign organizations from sources in the Russian Federation, on which, in accordance with Art. 310 of the second part of the Tax Code imposes the obligation to calculate and withhold tax on such income for each payment. A person is not entitled to renounce the status of a tax agent without simultaneously renouncing the corresponding function of transferring and paying income to the taxpayer. Rights of tax agents. Unless otherwise provided by the Tax Code, tax agents have the same rights as taxpayers, namely: - the right to information; - the right to receive an official written explanation; - the right to manage tax payments (the right to exercise tax management); - the right to a refund of overpaid amounts of money in the process of implementing a tax legal relationship; - the right to participate personally or through a representative in tax legal relations; - the right to give explanations about the nature of their own actions in the field of tax legal relations; - the right to a correct attitude on the part of other participants in tax legal relations; - the right not to comply with illegal instructions and requirements; - the right to appeal; - the right to compensation for unlawfully caused losses; - the right to protection of violated rights and legitimate interests. Duties of tax agents differ from the duties of taxpayers not only in composition, but also in content. According to the Tax Code, tax agents are required to: 1) calculate, withhold and transfer legally established taxes (subclause 1 clause 3 article 24 of the Tax Code); 2) inform the tax authorities and their officials about the results of their activities (subparagraphs 2, 4, paragraph 3, article 24 of the Tax Code); 3) keep records in accordance with the established procedure (subclause 3, clause 3, article 24 of the Tax Code); 4) ensure the safety of the documents necessary for the calculation, withholding and transfer of taxes (subclause 5 clause 3 article 24 of the Tax Code). The obligation to pay legally established taxes for a tax agent means the need to correctly and timely calculate, withhold from the funds paid to taxpayers, and transfer the relevant taxes to the appropriate accounts of the Federal Treasury. The norms of the Tax Code regulating the procedure for paying taxes established for taxpayers apply to tax agents only in relation to the amounts of taxes withheld from taxpayers. Tax agents transfer withheld taxes in the manner prescribed by the Tax Code for the payment of tax by the taxpayer. The obligation to inform the tax authorities and their officials about the results of their activities for the tax agent means that he must report to the tax authority at the place of his registration within the prescribed period (within a month): - the impossibility of withholding tax from the taxpayer; - the amount of debt of the taxpayer. In addition, the tax agent must submit to the tax authority at the place of his registration the documents necessary to control the correct calculation, withholding and transfer of taxes. The obligation to keep records in accordance with the established procedure for a tax agent means the need for general and personal (for each taxpayer) record: - Income accrued and paid to taxpayers; - taxes calculated, withheld and transferred to the budget system. Responsibility of the tax agent. In tax relations, a tax agent, unlike, for example, a representative of a taxpayer, represents not the interests of the taxpayer, but his own interests. For non-fulfillment or improper fulfillment of the duties assigned to him, the tax agent shall be liable in accordance with the legislation of the Russian Federation. The taxpayer cannot be held liable for mistakes and violations made by the tax agent in the course of the latter's performance of his duties, including when he calculates, withholds from the taxpayer or transfers taxes to the budget system. 6.3. Responsibilities of banking organizations in the field of tax collection and fees Banks are obliged to execute orders: - taxpayers (tax agents, payers of fees) for the transfer of tax (fees, penalties and fines) to the budget system of the Russian Federation to the appropriate account of the Federal Treasury; - on the return to taxpayers, tax agents and payers of fees of the amounts of overpaid (collected) taxes, fees, penalties and fines; - local administrations and organizations of the federal postal service for the transfer to the budget system of the Russian Federation to the appropriate account of the Federal Treasury of funds received from individuals - taxpayers (tax agents, payers of fees); - a tax authority for the transfer of tax (fees, penalties and fines) to the budget system of the Russian Federation at the expense of the taxpayer's or tax agent's funds in the order established by the civil legislation of the Russian Federation. There is no service charge for these transactions. If there are funds on the account of the taxpayer (tax agent, payer of fees), banks are not entitled to delay the execution of the taxpayer's order and the order of the tax authority. For non-fulfillment or improper fulfillment of the stipulated obligations, banks bear responsibility established by the Tax Code. The application of liability measures does not release the bank from the obligation to transfer the amount of tax (fee, penalties and fines) to the budget system of the Russian Federation. In the event that the bank fails to fulfill the specified obligation within the prescribed period, measures are taken to recover the untransferred amounts at the expense of cash and other property. Repeated violation of these obligations within one calendar year is the basis for the tax authority to apply to the CBR with a request to cancel the banking license. Topic 7. TAX ADMINISTRATION OF THE RUSSIAN FEDERATION 7.1. Tax administration: goals and objectives of activities Tax administration consists in the implementation of a set of measures for the direct management of the created tax system. Tax administration includes solving the tasks of ensuring the state of law and order in the tax sphere, monitoring compliance with tax laws by taxpayers, as well as preventing, detecting, disclosing, investigating facts of illegal behavior of a taxpayer and taking measures to compensate for damage caused to the state in such cases. The solution of each of the tasks set is delegated to the relevant specialized organizational units of the tax administration. State (national) tax administration - this is a set of state structures of the executive power, created or appropriately specialized to ensure the tax security of the state and maintain law and order in the tax sphere by implementing state tax administration measures implemented in order to protect the taxation mechanism. tax administration - this is an institution of public administration in the field of tax legal relations, the purpose of which is to implement the state function to achieve and maintain the state of tax security and law and order in the tax sphere. The concept of "state tax administration" can be identical to the concept of "tax administration" in the event that we are not talking about a system of non-state management in the field of taxation or a system of tax administration at the international level. Functioning of the state tax administration system involves solving the tasks of monitoring compliance with tax laws by taxpayers, as well as preventing, detecting, disclosing, investigating the facts of illegal behavior of the taxpayer and taking measures to compensate the state for damages in such cases. The solution of each of the tasks set is delegated to the relevant specialized organizational units of the tax administration. The system of state tax administration is entrusted with the performance of two general functions in the tax sphere: control and law enforcement. As a result, control activities In the system of tax administration, the facts of non-standard, deviant behavior of tax subjects are revealed. It should be noted that the results are purely descriptive. From a substantive point of view, based on its results of control activities, one can only conclude whether the facts of non-standard behavior of the tax subject were revealed. Assessing the nature, establishing the causes and consequences of such behavior are not included in the tasks of control activities. Answers to these questions are obtained in the course of the investigative activities of the tax administration system. Law enforcement The system of the tax administration consists in a comprehensive analysis of the information at its disposal, indicating the possible problematic behavior of the tax subject, and the adoption of adequate measures to prevent illegal behavior. 7.2. Organizational modifications of the tax administration One of the features of the organization of the state tax administration system is the possibility of its construction in a mono-subject and multi-subject modification. RџSЂRё monosubject modification system functions of the tax administration of the state are assigned to only one separate subject of state power - to one state structure. The entire scope of powers in the field of tax administration is exercised by this body alone. In fact, it is the tax administration of the state, and its structural construction corresponds to the structure of the state tax administration. Multisubject modification system, in turn, means that tax administration powers are distributed among several separate public authorities. Accordingly, the concept of the state tax administration here means the totality of all structures of state power that are part of it. Activities in the field of tax administration are carried out by each of the subjects within the powers given to him. Each of the subjects of tax administration is an independent participant in tax legal relations. The current system of organizing the state tax administration of Russia is based on the principle of multi-subject construction. Several specialized state structures, separate from each other, are responsible for ensuring the tax security of the state. The need to create a system of state tax administration with a clearly defined structure and a full-fledged legislative base of activity in Russia arose at the very beginning of the 1990s. This was facilitated by the decision to reform the then Soviet economy with the introduction of market relations into it. The consequence of the global reorientation of the economic policy of the state was the reconstruction of the state tax administration system. Currently, the tax administration of Russia includes: - the system of tax authorities; - authorized financial bodies; - specialized subdivisions of internal affairs bodies. In certain cases, powers in the area of tax administration may be vested in the customs authorities. When the cases specified in the legislation occur, these bodies should also be attributed to the elements of the national tax administration system, but, unlike the tax authorities, they are not permanent elements of this system. 7.3. Rights, duties and responsibilities of tax administration bodies Rights of tax authorities. Tax administration bodies act within their competence and in accordance with the legislation of the Russian Federation. They carry out their functions and interact by exercising the powers and fulfilling the duties established by the Tax Code and federal laws that determine the procedure for their organization and activities. Features of interaction between individual elements of the tax administration system are determined on the basis of agreements on interaction concluded between them. The Tax Code provides that the tax administration authorities inform each other about the materials they have: - about violations of the legislation on taxes and fees and tax crimes; - measures taken to prevent them; - their tax audits. Tax administration bodies have the right to exchange other necessary information in order to fulfill the tasks assigned to them. Responsibility of the tax authorities. Tax administration bodies are liable for losses caused to taxpayers as a result of their illegal actions (decisions) or inaction, as well as illegal actions (decisions) or inaction of officials and other employees of these bodies in the performance of their official duties. Officials of bodies of tax administration are not entitled to acquire the property of a taxpayer, which is sold in the order of execution of a court decision on the collection of tax at the expense of the taxpayer's property. Losses caused by unlawful actions during tax control are subject to compensation in full, including lost profits (lost income). For causing losses as a result of committing unlawful actions, the tax administration bodies shall bear responsibility as provided for by federal laws. Losses caused to a taxpayer, tax agent or their representatives by lawful actions of officials of tax administration bodies are not subject to compensation, except for cases provided for by federal laws. 7.4. Composition, structure and powers of tax authorities The tax authorities of the Russian Federation are a permanent control and verification state body of executive power, created and endowed with certain powers to solve state problems in the field of taxation. Tax authorities of the Russian Federation - this is a single system of state institutions, homogeneous in their tasks, interconnected by a vertical system of power-subordination, organizationally united into a single whole, carrying out activities of a control nature regarding compliance with the entire set of legislation on taxes and fees and other tax regulations, and in cases provided for by law being also agents of currency control. The tax authorities of the Russian Federation are a unified centralized system of control over compliance with the legislation on taxes and fees, the correctness of the calculation, completeness and timeliness of the introduction of taxes and fees into the budget system of the Russian Federation. In cases stipulated by the legislation of the Russian Federation, the tax authorities, within their competence, also exercise control over: - for the correctness of the calculation, completeness and timeliness of making other obligatory payments to the budget system of the Russian Federation established by the legislation of the Russian Federation; - for the production and circulation of ethyl alcohol, alcohol-containing, alcoholic and tobacco products; - for observance of the currency legislation of the Russian Federation. The legal basis for the activities of the tax authorities of the Russian Federation. Currently, the legal regulation of the activities of the tax authorities of the Russian Federation is directly carried out: - Articles Ch. 5 NK; - Articles of the Law on Tax Authorities - a specialized regulatory legal act that determines the legal status, organization and activities of the system of tax authorities of the Russian Federation. The Law on Tax Authorities is an institutional legislative act that determines the legal status of the system of state tax authorities of the Russian Federation. In addition to the Tax Code and the Law on Tax Authorities, a number of legal acts of different legal force are in force on the territory of the Russian Federation, which are in one way or another connected with the tax authorities. Organizational system of tax authorities. In organizational terms, the system of tax authorities is represented by the federal executive body and its territorial bodies authorized for control and supervision in the field of taxes and fees. Over the past 15 years, the name of the authorized federal executive body in charge of the system of tax authorities has changed several times. At different stages this role was performed by: - The State Tax Service of the Russian Federation (STS of Russia) (from 1991 to 1998); - Ministry of the Russian Federation for Taxes and Dues (MNS of Russia) (from 1999 to 2004); - Federal Tax Service (FTS of Russia) (autumn 2004 - present). The Federal Tax Service is under the jurisdiction of the Russian Ministry of Finance. In the structure of the tax authorities, four levels can be distinguished (federal, federal-district, regional and local), corresponding to the levels of government and the administrative-territorial division of the Russian Federation. Higher tax authorities are given the right to cancel decisions of lower tax authorities in case they are inconsistent with the Constitution, federal laws and other regulatory legal acts. The legal status of the Federal Tax Service of Russia is further clarified in the Regulations on the Federal Tax Service, approved by Decree of the Government of the Russian Federation of September 30.09.2004, 506 No. XNUMX. The Federal Tax Service of Russia is a federal executive body that performs the functions of control and supervision: - for observance of the legislation on taxes and fees; - for the correctness of the calculation, completeness and timeliness of the introduction of taxes and fees and other obligatory payments to the relevant budget; - for the production and circulation of ethyl alcohol, alcohol-containing, alcoholic and tobacco products. Within the limits of the competence of the tax authorities, the Federal Tax Service of Russia is also entrusted with the functions of a currency control agent. The Federal Tax Service of Russia is the authorized federal executive body: - carrying out state registration of legal entities, individuals as individual entrepreneurs and peasant (farm) enterprises; - ensuring representation in bankruptcy cases and in bankruptcy proceedings of claims for the payment of mandatory payments and claims of the Russian Federation for monetary obligations. The Federal Tax Service of Russia exercises its functions and powers directly and through its territorial bodies. The Federal Tax Service is headed by a head appointed and dismissed by the Government of the Russian Federation on the proposal of the Minister of Finance. Specialized interregional inspectorates of the Federal Tax Service of Russia are created in order to exercise tax control over the largest taxpayers who are subject to tax administration at the federal level. Specialized interregional inspectorates of the Federal Tax Service of Russia report directly to the Federal Tax Service of Russia. Interregional inspectorates of the Federal Tax Service of Russia are created according to the sectoral principle. Each such inspection carries out tax administration of the largest taxpayers in only one of the branches of economic activity. Interregional inspections of the Federal Tax Service of Russia for the federal district were created to: - interaction between the Federal Tax Service of Russia and the authorized representative of the President of the Russian Federation in the federal district on issues within its competence; - checking the effectiveness of the work of the departments of the Federal Tax Service of Russia for the constituent entities of the Russian Federation to ensure the full, timely, correct calculation and payment of taxes and other obligatory payments to the relevant budgets and state non-budgetary funds; - exercising, within its competence, financial control over the activities of territorial tax authorities, federal state unitary enterprises and institutions under the jurisdiction of the Federal Tax Service of Russia, on the territory of the corresponding subject of the Russian Federation, which is part of the federal district. The departments of the Federal Tax Service of Russia for the constituent entities of the Russian Federation represent an element of the system of tax authorities at the regional level. The primary tasks of the Federal Tax Service of Russia are organizational and methodological support of tax control, management of lower tax authorities, coordination of their activities, as well as generalization and analysis of the results of the activities of lower tax authorities. Inspections of taxpayers are carried out by the Federal Tax Service of Russia mainly in order to control the activities of lower tax authorities, and tax administration is carried out in full only in relation to the largest taxpayers and only if specialized interdistrict inspectorates of the Federal Tax Service of Russia are not created for these purposes. Specialized inter-district inspectorates of the Federal Tax Service of Russia (IFTS) are created, as a rule, in order to exercise tax control over the largest taxpayers who are subject to tax administration at the regional level. Specialized inter-district IFTS of Russia report directly to the Federal Tax Service of Russia for the subject of the Russian Federation and the Federal Tax Service of Russia. The inspection controls the largest taxpayers: - carrying out activities on the territory of this subject of the Russian Federation; - having separate subdivisions on the territory of this constituent entity of the Russian Federation, as well as real estate and vehicles subject to taxation. The Territorial Inspectorate of the Federal Tax Service of Russia is the main structural element of the system of tax authorities of the Russian Federation. The main tasks of the territorial tax inspectorates are: - implementation of tax control (control over compliance with legislation on taxes and fees, correctness of calculation, completeness and timeliness of making state taxes, fees and other obligatory payments to the relevant budget); - monitoring compliance with the legislation of the Russian Federation on currency regulation and currency control; - organization and implementation of other control referred by federal legislation to the competence of tax authorities. Territorial tax inspectorates are created for one municipality (district, district in a city, city without district division) or several municipalities (IFTS of Russia at the interdistrict level). Rights of tax authorities. According to their content, the rights granted to the tax authorities can be classified as follows: - rights of an organizational nature (for example, the right to summon taxpayers to give explanations; to involve specialists in conducting a tax audit); - information and analytical rights (for example, the right to determine by calculation the amount of taxes to be paid by taxpayers to the budget; to demand from taxpayers documents that serve as the basis for calculating and paying (withholding and transferring) taxes); - control and verification rights (for example, the right to conduct tax audits; the right to seize the necessary documents); - jurisdictional rights (for example, the right to seize the property of taxpayers; collect arrears on taxes and fees, as well as collect penalties; bring claims to courts of general jurisdiction or arbitration courts on revealed facts of violation of the current legislation on taxes and fees). The composition duties of the tax authorities includes: - compliance with the legislation on taxes and fees; - exercise control over compliance with the legislation on taxes and fees, as well as regulatory legal acts adopted in accordance with it; - keep records of organizations and individuals in accordance with the established procedure; - inform free of charge (including in writing) taxpayers, payers of fees and tax agents; - to submit forms of tax declarations (calculations) free of charge and explain the procedure for filling them out; - be guided by written explanations of the Ministry of Finance of Russia on the application of the legislation of the Russian Federation on taxes and fees; - inform taxpayers, payers of fees and tax agents of the information necessary to fill in instructions for the transfer of taxes, fees, penalties and fines to the budget system of the Russian Federation; - make decisions on the return or offset of the amounts of overpaid or overcharged taxes, fees, penalties and fines and send appropriate instructions to the territorial bodies of the Federal Treasury for execution; - observe tax secrecy and ensure its preservation; - send to the taxpayer, payer of the levy or tax agent copies of the act of the tax audit and the decision of the tax authority, as well as tax notices, requests for payment of taxes and levies; - submit certificates on the status of payments for taxes, fees, penalties and fines based on the data of the tax authority; - carry out a joint reconciliation of the amounts of taxes, fees, penalties and fines paid; - issue copies of decisions made by the tax authority. 7.5. Internal affairs bodies in the system of tax administration Internal Affairs Bodies is a generic concept denoting a system of bodies engaged in the fight against crime and offenses, ensuring public safety and law and order. The ATS system of Russia is headed by the Ministry of Internal Affairs of Russia. The solution of tasks related to the detection, prevention and suppression of tax offenses and crimes in the system of the Ministry of Internal Affairs of Russia is entrusted to the Department of Economic Security. Department of Economic Security of the Ministry of Internal Affairs of Russia (DEB of the Ministry of Internal Affairs of Russia) is an independent structural subdivision of the central apparatus of the Ministry of Internal Affairs of Russia. It is an operational unit of the criminal police and carries out operational-search activities in accordance with the legislation of the Russian Federation. The organizational units of the DEB of the Ministry of Internal Affairs of Russia are operational-search bureaus (ORB) and taxpayer inspection centers. In the structure of the criminal police of the regional Central Internal Affairs Directorate, along with the departments for combating economic crimes, departments for tax crimes have been created. The powers of internal affairs bodies in the field of tax legal relations. At the request of the tax authorities, the internal affairs authorities participate together with the tax authorities in field tax audits conducted by the tax authorities. When conducting an on-site tax audit, officials of the operational units of the Internal Affairs Directorate have the opportunity, using the provisions provided to them in Art. 11 of the Law of the Russian Federation of April 18.04.1991, 1026 No. 1-XNUMX "On the Police" rights, perform the following actions: - to gain access to the territory and premises of the inspected person and to inspect them; - prevent the commission of an offense; - check the identity documents of citizens; - conduct a personal search, search of their belongings and search of vehicles belonging to them; - check and seize the necessary documents and items; - check the availability of licenses and special permits; - send a request or independently conduct an audit of financial and economic documentation, as well as an audit of the activities of the person being audited; - receive oral and written explanations from the persons being inspected; - apply the measures provided for by the legislation on administrative offenses; - use the means of documenting the actions taken. If circumstances are revealed that require the performance of actions attributed by the Tax Code to the powers of the tax authorities, the internal affairs bodies are obliged, within ten days from the date of the discovery of these circumstances, to send materials to the appropriate tax authority for a decision to be made on them. Internal affairs bodies are deprived of the right to independently conduct tax audits in the tax control regime. When investigating a tax crime case, internal affairs officials also have the opportunity to: - call citizens and officials on cases and materials that are in the production of the police; - subject to the drive in the cases and in the manner provided for by the criminal procedure legislation and the legislation on administrative offenses, citizens and officials who evade without good reason from appearing on a call; - to carry out criminal proceedings in the cases and in the manner prescribed by law; - detain and hold in custody in accordance with the criminal procedure law persons suspected of committing a crime; - carry out operational-search activities in accordance with federal law. 7.6. Powers of financial authorities in the field of tax administration As part of the formation of an effective system and structure of federal executive bodies, on the basis of Decree of the President of the Russian Federation dated 09.03.2004 No. 314, the functions of tax authorities were transferred to the Ministry of Finance of Russia to adopt regulatory legal acts in the tax sphere, as well as to conduct explanatory work in relation to the legislation of the Russian Federation on taxes and fees. Previously, the Ministry of Finance of Russia was mainly responsible only for the formation of a nationwide policy in the field of taxation. As a result, federal, regional and local financial authorities have received the authority to conduct explanatory work on the application of tax laws. The legislator delimits the scope of competence of these bodies, depending on the level of the normative act of the legislation on taxes and fees, subject to clarification. Currently, the Ministry of Finance of Russia is a federal executive body, which, among other things, performs the functions of developing state policy and legal regulation in the field of tax activities. The Ministry of Finance of Russia is authorized: - give clarifications on the application of acts of legislation on taxes and fees at the federal level; - approve forms of tax settlements and forms of tax declarations, as well as the procedure for filling them out. The Ministry of Finance of Russia coordinates and controls the activities of the Federal Tax Service of Russia, the Federal Insurance Supervision Service, the Federal Financial and Budgetary Supervision Service and the Federal Financial Monitoring Service, which are under its jurisdiction, as well as control over the implementation by the Federal Customs Service of regulatory legal acts on the calculation and collection of customs payments , determining the customs value of goods and vehicles. As for the application of regional or local legislation on taxes and fees, for an explanation of these acts, it is necessary to apply, respectively, to the authorized financial bodies of the constituent entities of the Russian Federation and municipalities. These regional and local financial bodies are not included in the system of the Ministry of Finance of Russia, but are subordinate to the leadership of the executive power of a constituent entity of the Russian Federation or a municipality. Topic 8. ESTABLISHMENT AND PAYMENT OF TAXES AND FEES 8.1. Principles of establishing taxes and fees Taxes and fees must have an economic basis and cannot be arbitrary (clause 3, article 3 of the Tax Code). It is not allowed to establish taxes and fees (Article 3 of the Tax Code): - having a discriminatory nature and applied differently based on social, racial, national, religious and other similar criteria; - providing for differentiated rates or tax benefits depending on the form of ownership, citizenship of individuals or the place of origin of capital; - preventing citizens from exercising their constitutional rights; - violating the single economic space of the Russian Federation. It is allowed to establish special types of duties or differentiated rates of import customs duties depending on the country of origin of the goods in accordance with the Tax Code and the customs legislation of the Russian Federation. The tax is considered to be established only when the taxpayers and elements of taxation are defined (clause 1, article 17 of the Tax Code). In necessary cases, when establishing a tax, an act of legislation on taxes and fees may also provide for tax benefits and grounds for their use by the taxpayer (clause 2, article 17 of the Tax Code). When fees are established, their payers and taxation elements are determined in relation to specific fees (clause 3, article 17 of the Tax Code). 8.2. Elements of the tax and their characteristics The tax is considered established only when the taxpayers and elements of taxation are determined. In necessary cases, when establishing a tax, an act of legislation on taxes and fees may also provide for tax benefits and grounds for their use by the taxpayer. When fees are established, their payers and taxation elements are determined in relation to specific fees. The elements of taxation are: - object of taxation; - the tax base; - taxable period; - tax rate; - the procedure for calculating tax; - procedure and terms of tax payment. Each tax has an independent object of taxation, determined in accordance with part two of the Tax Code and subject to the provisions of Art. 38 NK. The tax base represents a cost, physical or other characteristic of the object of taxation and is usually calculated based on the results of each tax period. Taxable period - this is the period of time at the end of which, in relation to individual taxes, the tax base is determined and the amount of tax payable is calculated. A tax period is a calendar year or another period of time. In this case, the tax period may consist of one or more reporting periods. Tax rate represents the amount of tax charges per unit of measurement of the tax base. Deadlines for paying taxes and fees set for each tax and duty. The deadlines for paying taxes and fees are determined by: - calendar date; - the expiration of a period of time calculated in years, quarters, months and days; - an indication of an event that should occur or occur; - an indication of the action to be taken. Changing the established deadline for the payment of taxes and fees is allowed only in the manner prescribed by NK. Tax breaks and the grounds for their use by the taxpayer are not recognized as a mandatory element of taxation. Provisions on tax benefits are included in the act of legislation on taxes and fees only in necessary cases, and the absence of such legal provisions cannot be the basis for recognizing the tax as unestablished. Benefits for taxes and fees are the advantages provided by certain categories of taxpayers and payers of fees provided by the legislation on taxes and fees in comparison with other taxpayers or payers of fees, including the opportunity not to pay a tax or fee or pay them in a smaller amount. The taxpayer has the right to refuse to use the benefit or suspend its use for one or more tax periods, unless otherwise provided NK. 8.3. Ways to pay taxes Duty to pay a tax or fee arises, changes and terminates if there are grounds established by the Tax Code or another act of legislation on taxes and fees. The obligation to pay a specific tax or fee is imposed on the taxpayer and the payer of the fee from the moment the circumstances established by the legislation on taxes and fees occur, providing for the payment of this tax or fee. In cases where the calculation of the tax base is made by the tax authority, the obligation to pay tax arises no earlier than the date of receipt of the tax notice. The obligation to pay a tax (fee) terminates: - with the payment of tax by the taxpayer (collection by the payer of the fee); - with the death of an individual taxpayer or with the recognition of him as dead in the manner prescribed by the civil legislation of the Russian Federation; - with the liquidation of the taxpaying organization after all settlements with the budget system of the Russian Federation have been completed; - with the occurrence of other circumstances with which the legislation on taxes and fees connects the termination of the obligation to pay the relevant tax or fee. tax calculation, payable for the tax period is made on the basis of the tax base, tax rate and tax benefits. The Tax Code provides for the possibility of calculating the tax: - the taxpayer independently; - tax agent; - the tax authority. Self-calculation of tax by the taxpayer is a procedure of universal application and does not require special confirmation in the relevant norm of the legislation on taxes and fees for each specific case or each specific tax. The calculation of the amount of tax by the tax authority or tax agent is carried out only in cases expressly provided for by the legislation on taxes and fees. If the tax authority calculates the tax, it sends a tax notice to the taxpayer not later than 30 days before the due date for payment. In theory, there are four main tax payment method: - cadastral; - "at the source"; - according to the declaration; - on notice. Cadastral method payment consists in the payment of tax on the basis of the data of the relevant register of objects of taxation. As a rule, it is used for taxes, the object of which is property, and the calculation of the tax amount is not related to the assessment of the profitability of the object of taxation. Payment of tax "at source" applies to those taxes that are withheld from accrued income. This method means the need to calculate and transfer tax payments by the person paying taxable income to the taxpayer. The taxpayer receives taxable income already from the amount of the tax payment deducted from it. When using a progressive or regressive tax rate, payment of tax "at source" does not exclude the need for subsequent filing of a tax return at the end of the year with subsequent recalculation of tax liabilities. Paying taxes on a declaration consists in the provision by the taxpayer to the tax authorities of information on the objects of taxation received by him for the past tax period and the calculation of the amount of the tax payment. The specified information is entered by the taxpayer in the tax declaration form, which is submitted to the tax authority. A tax return is a written statement by a taxpayer on the income received and expenses incurred, sources of income, tax benefits and the calculated amount of tax and other circumstances related to the calculation and payment of tax. Simultaneously with the filing of the tax return or later, the taxpayer makes the payment of the tax payment. Paying tax on notice applies in the case when the obligation to calculate the amount of tax is assigned to tax or other state authorities that are not tax agents. These authorities send a tax notice to the taxpayer. The tax notice must include: - the amount of tax payable; - calculation of the tax base; - due date for tax payment. The obligation of the taxpayer to pay tax arises not earlier than the date of receipt of the tax notice. After receiving a tax notice, the taxpayer independently makes the payment of the tax payment in the prescribed amount. Notification tax payment is often combined with the cadastral tax payment method. 8.4. The procedure for fulfilling the obligation to pay a tax or fee Fulfillment of the obligation to pay a tax or fee means compliance by the taxpayer or the payer of fees with certain conditions. The obligation to pay a tax or fee must be fulfilled by the taxpayer or the payer of fees: - independently (unless otherwise provided by the legislation on taxes and fees); - within the period established by the legislation on taxes and fees, or ahead of schedule; - in cash or non-cash form; - in the currency of the Russian Federation. The rules for the fulfillment by the payer of the levy of the obligation to pay the levy coincide with the rules for the fulfillment by the taxpayer of the obligation to pay the tax. The procedure for paying taxes and fees. The payment of a tax or fee is made: - single payment of the entire amount of tax; - in a different manner provided for by the Tax Code and other acts of legislation on taxes and fees. The specific procedure for paying tax is established in accordance with the Tax Code for each tax. The Tax Code may provide for the payment during the tax period of preliminary tax payments - advance payments. The obligation to pay advance payments is recognized as fulfilled in the manner similar to the payment of tax. Violation of the procedure for calculating and (or) paying advance payments cannot be considered as a basis for holding a person liable for violation of the legislation on taxes and fees. The moment of fulfillment of the obligation to pay tax. The obligation to pay tax is considered fulfilled by the taxpayer: 1) from the moment an instruction is submitted to the bank for transferring funds to the budget system of the Russian Federation to the appropriate account of the Federal Treasury from the taxpayer's account in the bank, if there is a sufficient cash balance on it on the day of payment; 2) from the moment of reflecting on the personal account of the organization for which the personal account is opened, the operation to transfer the relevant funds to the budget system of the Russian Federation; 3) from the date of deposit by an individual to a bank, cash desk of a local administration or to a federal postal organization of cash for their transfer to the budget system of the Russian Federation to the appropriate account of the Federal Treasury; 4) from the day the tax authority issues a decision on offsetting the amounts of overpaid or overcharged taxes, penalties, fines against the fulfillment of the obligation to pay the relevant tax; 5) from the date of withholding tax amounts by the tax agent, if the obligation to calculate and withhold tax from the taxpayer's funds is assigned to the tax agent; 6) from the date of payment of the declaration fee in accordance with the federal law on the simplified procedure for declaring income by individuals. The tax is not recognized as paid in cases of: 1) withdrawal by the taxpayer or return by the bank to the taxpayer of an unexecuted order to transfer the relevant funds to the budget system of the Russian Federation; 2) withdrawal by the taxpaying organization that opened a personal account, or return by the Federal Treasury (another authorized body that opens and maintains personal accounts) to the taxpayer of an unfulfilled instruction to transfer the relevant funds to the budget system of the Russian Federation; 3) the return by the local administration or the organization of the federal postal service to the taxpayer - an individual of cash accepted for their transfer to the budget system of the Russian Federation; 4) incorrect indication by the taxpayer in the order to transfer the amount of tax of the account number of the Federal Treasury and the name of the beneficiary's bank, which resulted in the non-transfer of this amount to the budget system of the Russian Federation to the corresponding account of the Federal Treasury; 5) if on the day a taxpayer submits an instruction to a bank (a body of the Federal Treasury, another authorized body that opens and maintains personal accounts) to transfer funds in payment of tax, this taxpayer has other unfulfilled claims that are presented to his account (personal account) and in accordance with the civil legislation of the Russian Federation are executed on a priority basis, and if this account (personal account) does not have a sufficient balance to satisfy all requirements. Consequences of failure to fulfill the obligation to pay a tax or fee. Failure to fulfill or improper fulfillment of the obligation to pay a tax (fee) is the basis for: 1) direction by the tax authority to the taxpayer of a demand for the payment of a tax (fee); 2) application of measures to enforce the obligation to pay tax, including: - collection of tax (duty) at the expense of funds held on the taxpayer's bank accounts; - collection of tax (duty) at the expense of the property of the taxpayer. 8.5. Ways to ensure the fulfillment of the obligation to pay taxes and fees The fulfillment of the obligation to pay taxes and fees can be ensured in the following ways: - sending a claim for payment of taxes and fees; - pledge of property; - a surety; - penalties; - suspension of operations on bank accounts; - imposition of arrest on the property of the taxpayer. Claim for payment of tax and fee - a written notice of the unpaid amount of tax (fee, penalties, fines), as well as the obligation to pay the unpaid amount within the prescribed period. The demand for payment of tax is sent to the taxpayer (payer of fees, tax agent) if he has arrears and regardless of whether he is held liable for violation of the legislation on taxes and fees. Bail - a method of securing an obligation, in which the creditor-pledgee acquires the right, in the event of the debtor's failure to fulfill the obligation, to receive satisfaction at the expense of the pledged property predominantly over other creditors, with exceptions provided for by law. The pledge is applied in case of change of terms of fulfillment of obligations on payment of taxes and fees. Pledge of property is formalized by an agreement between the tax authority and the mortgagor (taxpayer, levy payer or other person). When pledged, the property may remain with the pledgor or be transferred at the expense of the pledgor to the tax authority (pledgee) with the obligation to ensure the safety of the pledged property on the latter. The provisions of civil law may also apply to legal relations arising from the establishment of a pledge as a way to ensure the fulfillment of obligations to pay taxes and fees. In civil law, the procedure for establishing a pledge is regulated by the norms of § 3 Ch. 23 of the Civil Code, as well as acting in the part that does not contradict the Civil Code, the Law of the Russian Federation of May 25.05.1995, 2872 No. 1-XNUMX "On Pledge". A guarantee may be used as an interim measure: - when making a decision to change the deadline for payment of a tax, fee; - in other cases provided for by the Tax Code. In legal literature surety is understood as a responsibility assumed by someone to ensure the fulfillment of the obligation of another person. The provisions of civil law shall apply to legal relations arising from the establishment of a surety for the fulfillment of obligations to pay taxes and fees, unless otherwise provided by the legislation on taxes and fees. In civil law, the guarantee procedure is regulated by the norms of § 5 Ch. 23 GK. The guarantor may be a legal or natural person. Several guarantors may simultaneously participate in one obligation to pay tax. A suretyship is formalized by an agreement between the tax authority and the surety drawn up in accordance with the civil legislation of the Russian Federation. By virtue of a suretyship, the surety is obliged to the tax authorities to fulfill in full the taxpayer's obligation to pay taxes (fees), if the latter fails to pay the due amounts of the tax or fee and relevant penalties within the established time limit. Upon fulfillment by the guarantor of the obligations assumed in accordance with the agreement, the right to demand from the taxpayer the amounts paid by him, as well as interest on these amounts and compensation for losses incurred in connection with the fulfillment of the taxpayer's obligation, passes to him. Penny recognized established by Art. 75 of the Tax Code, the amount of money that the taxpayer (payer of fees, tax agent) must pay in case of payment of due amounts of taxes or fees at a later date than established by the legislation on taxes and fees. Penalty is accrued for each calendar day of delay in fulfilling the obligation to pay a tax or fee, starting from the day following the day of payment of the tax or fee established by the legislation on taxes and fees. The penalty for each day of delay is determined as a percentage of the unpaid tax or fee. The penalty interest rate is assumed to be one three hundredth of the current CBR refinancing rate. The amount of the relevant penalty interest is assigned and paid in addition to the amounts of tax or fee due and regardless of the application: - other measures to ensure the fulfillment of the obligation to pay a tax or fee; - Measures of responsibility for violation of the legislation on taxes and fees. Penalties are not charged on the amount of arrears: - which the taxpayer could not repay due to the fact that, by decision of the tax authority or court, the taxpayer's operations in the bank were suspended or the property of the taxpayer was seized; - which was formed as a result of the implementation of written explanations of the financial, tax or other authorized state authority within its competence. Penalties may be collected forcibly at the expense of the taxpayer's funds in bank accounts, as well as at the expense of other property of the taxpayer in the manner prescribed by the Tax Code. Suspension of operations on bank accounts means the termination by the bank of all debit transactions on this account (within the amount specified in the suspension decision), with the exception of payments, the order of execution of which, in accordance with the civil legislation of the Russian Federation, precedes the fulfillment of the obligation to pay taxes and fees. Suspension of operations on bank accounts is permissible in relation to: - taxpayers, payers of fees, tax agents from among organizations and individual entrepreneurs; - taxpayers, tax agents from among notaries engaged in private practice or lawyers who have established law offices. The decision to suspend operations is made by the head (deputy head) of the tax authority in the event of: - non-fulfillment of the previously sent demand for the payment of a tax or fee (in this case, the decision cannot be made before the decision to collect the tax is made); - failure to submit a tax declaration to the tax authority (the decision is made within 10 days after the deadline for submitting such a declaration). The decision of the tax authority to suspend operations on bank accounts is subject to unconditional execution by the bank. Suspension of operations on bank accounts is effective from the moment the bank receives a decision from the tax authority to suspend such operations and until the decision is cancelled. If there is a decision to suspend operations on the organization's accounts, the bank is not entitled to open new accounts for this organization. Arrest of property as a way to ensure the execution of a decision on the collection of taxes, penalties and fines, the action of a tax or customs authority, with the sanction of a prosecutor, to restrict the property rights of an organization (taxpayer, payer of fees, tax agent) in relation to its property is recognized. Seizure of property is carried out in the event that the organization fails to fulfill the obligation to pay taxes, penalties and fines within the established time limits and if the tax or customs authorities have sufficient grounds to believe that the said person will take measures to hide or hide his property. Only property that is necessary and sufficient for the fulfillment of the obligation to pay taxes, penalties and fines is subject to arrest. The seizure of property may be total or partial. A complete seizure of property is such a restriction of the rights of an organization in relation to its property, in which it does not have the right to dispose of the seized property, and the possession and use of this property is carried out with the permission and under the control of the tax or customs authority. A partial arrest is such a restriction of the rights of an organization in relation to its property, in which the possession, use and disposal of this property is carried out with the permission and under the control of the tax or customs authority. Regardless of the form of arrest, in relation to the property on which the arrest is imposed, it is not allowed: - alienation (with the exception of those carried out under the control or with the permission of the tax or customs authority that applied the arrest); - waste; - concealment. The decision to seize property is taken by the head (his deputy) of the tax or customs authority in the form of an appropriate resolution. The decision to seize property is valid from the moment the seizure is imposed until the decision is canceled by the authorized official of the tax service or customs body that made such a decision, or until the said decision is canceled by a higher tax or customs body or court. 8.6. The procedure for changing the deadline for payment of taxes and fees Changing the deadline for paying taxes and fees the postponement of the established deadline for the payment of taxes and fees to a later date is recognized. Changing the deadline for payment of taxes and fees does not cancel the existing and does not create a new obligation to pay taxes and fees. The tax payment deadline cannot be changed if, in relation to the person applying for such a change (hereinafter referred to as the interested person): - a criminal case was initiated on the grounds of a crime related to violation of the legislation on taxes and fees; - Proceedings are being conducted in a case of a tax offense or in a case of an administrative offense in the field of taxes and fees, customs affairs in terms of taxes payable in connection with the movement of goods across the customs border of the Russian Federation; - there are reasonable grounds to believe that this person will take advantage of such a change to hide his money or other property subject to taxation, or this person is going to leave Russia for permanent residence. The deadline for tax payment may be changed in respect of the entire amount of tax payable or part of it, with the accrual of interest on the unpaid tax amount (hereinafter referred to as the debt amount). Changing the deadline for payment of taxes and fees can be made on the security of property or in the presence of a guarantee. Depending on the type of tax and fee, the decision to change the terms can be made by: - Federal Tax Service of Russia (for most federal taxes and fees; - territorial tax authorities (for regional and local taxes); - FCS of Russia and authorized customs authorities (for taxes payable in connection with the movement of goods across the customs border of Russia); - bodies (officials) authorized to perform legally significant actions for which a state fee is payable. Decisions to change the terms of payment of the UST are made in agreement with the authorities of the relevant state non-budgetary funds. The decision to change the deadlines for regional and local taxes is made in agreement with the relevant financial authorities of the constituent entities of the Russian Federation, municipalities. Changing the deadline for paying taxes and fees is carried out in the following forms: - delays; - installments; - investment tax credit. A decision to change the deadline for tax payment, taken in any of the established forms, shall be terminated: - upon expiration of the relevant decision or agreement; - ahead of schedule in case of payment by the taxpayer of the entire due amount of tax and duty and the corresponding interest before the expiration of the established period. For each form of changing the deadline for tax payment, additional grounds for their termination may be provided. Postponement of tax payment - change, if there are established grounds, for the deadline for paying tax on a specific date with a one-time payment by the taxpayer of the amount of the debt. Installment payment of tax - change, if there are established grounds, for the deadline for paying tax for a certain period with a phased payment by the taxpayer of the amount of the debt. A tax deferral or installment plan may be granted for one or more taxes. A tax deferral or installment plan may be granted to an interested person if at least one of the following grounds exists: 1) causing damage to this person as a result of a natural disaster, technological disaster or other force majeure circumstances; 2) delays to this person in financing from the budget or payment of the state order executed by this person; 3) threats of bankruptcy of this person in the event of a lump-sum payment of tax by him, approval by the arbitration court of a settlement agreement or a debt repayment schedule in the course of the financial recovery procedure; 4) if the property status of an individual excludes the possibility of a one-time tax payment; 5) if the production and (or) sale of goods, works or services by a person is seasonal; 6) if there are grounds for granting a deferral or installment plan for the payment of taxes payable in connection with the movement of goods across the customs border of the Russian Federation, established by this Code. If a deferment or installment plan is granted for the first or second of the above grounds, no interest is accrued on the amount of the debt. When granting a deferral or installment plan for other reasons, interest is accrued on the amount of debt based on a rate, as a rule, equal to one second of the CBR refinancing rate. Investment tax credit is such a change in the tax payment period, in which the organization is given the opportunity, within a certain period and within certain limits, to reduce its tax payments, followed by a phased payment of the loan amount and accrued interest. An investment tax credit can be granted for a period of one to five years. It is provided for corporate income tax, as well as for regional and local taxes. An investment tax credit may be granted to an organization that is a taxpayer of the relevant tax, if at least one of the following grounds exists: 1) carrying out by this organization of research or development work or technical re-equipment of its own production, including those aimed at creating jobs for the disabled or protecting the environment from pollution by industrial waste; 2) implementation by this organization of implementation or innovation activities, including the creation of new or improvement of applied technologies, the creation of new types of raw materials or materials; 3) fulfillment by this organization of a particularly important order for the socio-economic development of the region or the provision by it of especially important services to the population. The reduction is made for each payment of the relevant tax, for which an investment tax credit is granted, for each reporting period until the amount not paid by the organization as a result of all such reductions (the accumulated credit amount) becomes equal to the credit amount provided for by the relevant agreement. The specific procedure for reducing tax payments is determined by the concluded agreement on investment tax credit. Interest on the loan amount is set at a rate not less than one-half and not more than three-fourths of the CBR refinancing rate. 8.7. Tax reporting Tax reporting, issued in the form of a tax declaration or calculation, is used for the purpose of notifying the taxpayer or tax agent of the tax administration about the fact that he has fulfilled his obligation to calculate tax payments. Tax return - this is a written statement of the taxpayer (tax agent) on the objects of taxation, on income received and expenses incurred, on sources of income, on the tax base, tax benefits, on the calculated amount of tax and (or) on other data that serve as the basis for calculating and paying tax . The tax declaration is the main source of current information from taxpayers and tax agents to the tax administration. Advance payment calculation is a written statement about the calculation base, the benefits used, the calculated amount of the advance payment and (or) other data that serve as the basis for the calculation and payment of the advance payment. Fee calculation is a written statement about the objects of taxation, the taxable base, the benefits used, the calculated amount of the fee and (or) other data that serve as the basis for calculating and paying the fee. Tax declarations (calculations) for those taxes for which taxpayers are exempted from the obligation to pay them in connection with the application of special tax regimes are not subject to submission to the tax authorities. A person who is recognized as a taxpayer for one or more taxes, who does not carry out transactions that result in the movement of funds on his bank accounts (at the cash desk of an organization), and who does not have objects of taxation for these taxes, represents under these taxes single (simplified) tax declaration. A single (simplified) tax declaration is submitted to the tax authority at the location of the organization or the place of residence of an individual no later than the 20th day of the month following the expired quarter, half year, 9 months, calendar year. Tax reporting can be submitted to the tax authority within the established time limits personally or through a representative, sent in the form of a postal item with a description of the attachment, or transmitted via telecommunication channels. The tax authority is not entitled to refuse to accept these types of tax reporting. 8.8. The procedure for offsetting or refunding amounts of overpaid taxes, dues, penalties, fines The Tax Code for taxpayers, payers of fees, tax agents establishes uniform rules for offsetting overpaid or collected taxes, fees and relevant penalties (Articles 78, 79 of the Tax Code). The tax authority is obliged to notify the taxpayer (payer of the levy, tax agent) of each fact of overpayment and the amount of overpaid (recovered) that has become known to the tax authority within 10 days from the day such a fact is discovered. If facts are discovered that indicate a possible overpayment, at the proposal of the tax authority or the taxpayer, a joint reconciliation of calculations for taxes, fees, penalties and fines may be carried out. The results of such reconciliation are documented in an act signed by the tax authority and the taxpayer. As a general rule, the offset or refund of the amount is made by the tax authority at the place of registration of the taxpayer without accruing interest on this amount. Overpaid tax (fee, penalty, fine) is subject to offset against: - upcoming payments on this or other taxes and fees; - repayment of arrears on other taxes and fees; - repayment of debts on penalties and fines for tax violations. Starting January 1, 2008, the amounts of overpaid federal taxes and fees, regional and local taxes will be credited for the relevant types of taxes and fees, as well as for penalties accrued on the relevant taxes and fees. The offset of the amount of the overpaid tax (fee) against the taxpayer's forthcoming payments on this or other taxes and fees is carried out on the basis of a written application of the taxpayer by decision of the tax authority. The offset of the amount of overpaid tax against the payment of arrears on other taxes, dues, debts on penalties and (or) fines payable or recoverable is carried out by the tax authorities independently. This does not prevent the taxpayer from submitting to the tax authority a written application for offsetting the amount of the overpaid tax or fee towards repayment of arrears (debts on penalties, fines). Overpaid tax may also be returned to the taxpayer. The refund of the amount of the overpaid tax (fee, penalty, fine) in the presence of arrears on other taxes of the corresponding type or debt on the relevant penalties, as well as fines subject to collection, is made only after offsetting the amount of the overpaid tax to pay off the arrears (debts). The refund of the amount of excessively collected tax in the presence of arrears on other taxes of the corresponding type or debt on the relevant penalties, as well as fines subject to collection, is made only after this amount is offset against the said arrears (debts). An application for a set-off or a refund of an overpaid amount may be submitted within three years from the date of payment of the said amount. An application for the refund of the amount of overcharged tax may be submitted by the taxpayer to the tax authority within one month from the day when the taxpayer became aware of the fact of excessive collection of tax from him, or from the day the court decision came into force. An application to the court may be filed within three years old counting from the day when the person became aware or should have become aware of the fact of excessive collection of tax. Set-off or refund is made in the currency of the Russian Federation. The amount of overpaid (collected) tax or fee shall be subject to refund at the written request of the taxpayer within one month from the date of receipt by the tax authority of such an application. The amount of overcharged tax shall be refunded with accrued interest. Interest on the amount of overcharged tax is accrued from the day following the day of collection until the day of the actual refund. The interest rate is assumed to be equal to the CBR refinancing rate in effect on those days. If the return of the overpaid amount is carried out by the tax authority in violation of the deadlines established by the Tax Code, interest is accrued on the amount not returned within the established period, payable to the taxpayer, for each calendar day of violation of the return deadline. The interest rate is assumed to be equal to the CBR refinancing rate that was in effect on the days when the repayment period was violated. 8.9 Writing off bad debts for taxes, fees, penalties, fines Arrears - this is the amount of tax or the amount of the fee that was not paid within the period established by the legislation on taxes and fees (Article 11 of the Tax Code). Bad debt - this is an arrears in tax payments, fees, penalties, fines on these payments, attributed to individual taxpayers, payers of fees and tax agents, the collection of which turned out to be impossible due to economic, social or legal reasons (Article 59 of the Tax Code). Uncollectible debt is written off in the manner prescribed by: - Government of the Russian Federation - on federal taxes and fees; - executive bodies of state power of the constituent entities of the Russian Federation, local administrations - for regional and local taxes. Topic 9. FORMS AND METHODS OF TAX CONTROL 9.1. Essence and forms of tax control tax control - a type of activity of the authorized bodies of the tax administration, implemented in various forms in order to obtain information on compliance with the norms of tax legislation and verify the completeness and timeliness of the fulfillment of tax obligations by taxpayers and other liable persons. There are four forms of tax control: - state tax accounting; - monitoring and operational tax control; - cameral and exit tax control; - administrative and tax control. The main burden of carrying out each of these forms of tax control in Russia falls on the tax authorities. State tax accounting as a form of tax control, it is aimed at solving problems related to accounting for persons who may be subject to tax obligations, as well as other elements that are significant for taxation purposes (for example, accounting for objects of taxation). Main task monitoring and operational tax control is to obtain objective information about the current activities of taxpayers, including the control of tax revenues. Task cameral and field tax control is to control the fulfillment of tax obligations. The main way to carry out in-house and field tax control is to conduct tax audits. Task administrative and tax control is the control over the participants of tax relations, endowed with auxiliary powers in the field of tax administration. For example, monitoring the performance of their duties by tax collectors. 9.2. State tax accounting The main methods of state tax accounting are: registration; making changes to account data; removal from the register. For the purpose of tax control, organizations and individuals are subject to registration with the tax authorities, respectively, at the location of the organization, the location of its separate subdivisions, the place of residence of the individual, as well as at the location of their real estate and vehicles and on other grounds, provided by the NC. Thus, state tax accounting in Russia is carried out by: - accounting of persons who may be subject to tax obligations; - Accounting for objects of taxation. Accounting is the responsibility of the tax authorities. The legislator provided for the accounting of only taxpayers, but not payers of fees. Distinctive features of accounting for taxpayers as a form of tax control are the constancy, continuity, generality, imperativeness of procedural support. Accounting for taxpayers is classified as a passive form of tax control. The result of accounting for taxpayers is the receipt of the following categories of information, which can later be used when conducting other forms of tax control: 1) the number and types of taxpayers in a certain territory; 2) their exact location, including their actual and legal addresses; 3) other financial and accounting information, for example, the bank account number; 4) the types of activities carried out by them and the territorial limits of its implementation; 5) the amount of property assets held by the taxpayer; 6) the nature of relations with other tax entities, for example, the presence of branches and representative offices; 7) other information significant for solving the problems of tax control. For a taxpayer, the need to register with the tax authority, as a rule, arises from the moment he has the obligation to pay tax payments for the first time. However, the obligation of organizations and individual entrepreneurs to register with the tax authority arises regardless of the existence of circumstances with which the tax legislation associates the emergence of obligations to pay taxes or fees. The Tax Code provides for the possibility of accounting for taxpayers on an initiative or declarative basis. Initiative procedure registration means that the tax authority, on the basis of data and information about the taxpayer, independently takes measures to register taxpayers with the tax authorities. Initiative registration can be made before the taxpayer submits an application. Previously, this accounting procedure was provided for by the Tax Code only for individuals who are not individual entrepreneurs, and for other categories of taxpayers it was advisory in nature, and is currently being carried out in relation to most categories of taxpayers. Application procedure registration provides for the registration of a taxpayer only after he sends a written application to the tax authority with a request to register him. Previously, such a procedure was provided for by the Tax Code for all categories of taxpayers, with the exception of individuals, at present, only when an organization registers its separate subdivision. 9.3. Monitoring and operational tax control Monitoring and operational tax control are aimed at obtaining information about the current economic activity of the taxpayer. Through monitoring and operational control, it is also possible to ensure control of tax revenues. To date, the possibility of monitoring and operational tax control of the current economic activities of taxpayers is practically not used by the Russian tax authorities. Activities in the field of monitoring and operational tax control in Russia are practically limited to the control of tax revenues, carried out by the tax authorities in cooperation with the treasury authorities. Control of the current economic activity of taxpayers and their tax revenues can be carried out in a passive or active form. Passive control has the form of observation (monitoring) of the actions of the taxpayer. Accordingly, in the event of a transition to the active phase, such activities will be called "operational tax control". In its passive phase (phase of tax monitoring) methods for implementing this form of tax control, for example, can be: - chronometric examination; - creation of tax posts. Timing examinations conducted by the tax authorities in order to establish the actual income of the taxpayer and the actual costs associated with obtaining income. To date, the methods and possibilities of tax monitoring are used by the Russian tax authorities to a very small extent. Methodological methods of chronometric surveys are used, as a rule, only within the framework of cameral and field tax control. Tax posts were used to ensure control over the receipt of excise taxes for only two years from 2005 to 2007. Tax monitoring of tax revenues, as a rule, it comes down to accounting for tax revenues to the budget. During the transition to the active phase of control of economic activity (operational tax control) the composition of the methods changes, and it may include: - test purchase; - raid check; - inventory. Of the listed methods, the Russian tax authorities are entitled to use only the inventory method within the framework of tax control. At the same time, as in the case of a chronometric survey, an inventory of property owned by a taxpayer, as a rule, is carried out as part of an on-site tax control. Conducting test purchases and spot checks within the framework of tax control in Russia is not allowed, however, the tax authorities have the right to use these methods in their daily professional activities. Facts of violations (including tax laws) revealed during the application of such methods of control are recognized as a reason for initiating an administrative offense case. Operational tax control of tax revenues involves the control and analysis of the repayment of tax liabilities. One of the methods of such operational tax control is the conduct of tax surveys. tax surveys may be carried out for the following purposes: - collection of information on income and other objects of taxation; - studying the reasons for the formation of debts on tax liabilities; - analysis of the fulfillment of tax obligations by taxpayers using tax benefits. 9.4. Office and field tax control One of the features of the procedure for conducting in-house and field tax control in the Russian Federation is the unification by the legislator within the framework of the specified process of solving problems of both control and verification and analytical nature, related to the field tax investigation. Carrying out in-house and on-site tax control allows tax administration bodies not only to monitor compliance by taxpayers, payers of fees and tax agents with their obligations to calculate and pay tax payments, but also, in case of violations, to find out the reasons for such deviations. It should be noted that within the framework of in-house and on-site tax control, when solving problems of a control and verification nature and tasks related to tax investigation, the tax authorities use the same set of procedures, therefore it is often quite difficult to distinguish between these types of activities in practice. This boundary appears at the moment of revealing the fact of deviation of the actions of the person being checked from the norms of the law. Until this fact is revealed, tax control has a clearly defined control and verification character. Note that if the fact of deviation is not revealed, then the tax control will not go beyond the control and verification sphere. From the moment the deviations of the actions of the auditee from the norms of the legislation are revealed during the tax control, the inspectors make an attempt to clarify the reasons and nature of these deviations, and if the illegal content of such actions is established, they attempt to qualify them. All these actions must be regarded as a tax investigation in the regime of tax legislation. It should be noted that the tax control “switches” into the tax investigation mode only in relation to a specific list of detected deviations, the verification of all other facts of the economic activity of the auditee, in which no violations were detected, is still carried out in the control and verification mode. Cameral tax control in Russia it is carried out by means of cameral tax audits. An in-house tax audit is carried out at the location of the tax authority on the basis of tax declarations (calculations) and documents submitted by the taxpayer, as well as other documents on the activities of the taxpayer, available to the tax authority. Conducting a desk tax audit allows representatives of the tax administration to: - identify arithmetic errors in the reporting received from the audited; - to carry out reconciliation of data in documents received from various sources. Functions of cameral tax audit. In the modern system of tax administration, a desk audit performs two functions: - control over the correctness and reliability of the preparation of tax returns; - selection of taxpayers for field audits. The audit does not require any special decision of the head of the tax authority. With the exception of special cases, the audit is carried out within three months from the date of submission by the taxpayer of the tax declaration (calculation) and the necessary documents. When conducting a desk tax audit, the tax authority has the right not to be limited to the data it has on the activities of the taxpayer and to obtain additional information using the prescribed methods of tax control, in particular by: - obtaining explanations from the taxpayer; - requesting additional documents confirming the correctness of the calculation, completeness and timeliness of payment of taxes and fees, the legitimacy of applying tax deductions and benefits; - interrogation of witnesses; - Appointment of an examination carried out on the basis of documents available to the tax authority. If an in-house tax audit reveals errors or contradictions in the documents being checked and other information at the disposal of the tax authority, the taxpayer is informed about this with a requirement to provide the necessary explanations or make the necessary corrections within 5 days. If, after consideration of the submitted explanations and documents (or in their absence), the tax authority establishes the fact of a tax offense or other violation of the legislation on taxes and fees, the officials of the tax authority are required to draw up an audit report. After signing, one of the copies of the act remains in storage with the tax authority, and the other is handed over to the head of the audited organization or an individual entrepreneur or their representatives. In case of disagreement with the facts set forth in the inspection act, as well as with the conclusions and proposals of the inspectors, the taxpayer may submit to the tax authority his objections to the act as a whole or to its individual provisions. Exit tax control in Russia, it is carried out through on-site tax audits. A special type of field tax audits are repeated field tax audits. Identical in essence to field tax audits, repeated field tax audits have some differences related to the procedure for their appointment and conduct. An on-site tax audit is carried out on the territory (in the premises) of the taxpayer. If a taxpayer is unable to provide premises for an on-site tax audit, an on-site tax audit may be conducted at the location of the tax authority. As part of an on-site tax audit, the tax authority has the right to inspect the activities of the branches and representative offices of the taxpayer. The decision to conduct an on-site tax audit is made by the head (deputy head) of the tax authority: - who has carried out the registration of the organization subject to verification as the largest taxpayer; - at the location of the organization; - at the place of residence of an individual. An independent on-site tax audit of a branch or representative office is carried out on the correctness of the calculation and timeliness of payment of regional and local taxes based on the decision of the tax authority at the location of the separate subdivision. The subject of an on-site tax audit is the correctness of the calculation and the timeliness of paying taxes. An on-site tax audit in respect of one taxpayer may be carried out for one or several taxes. As part of an on-site tax audit, a period not exceeding three calendar years preceding the year in which the decision to conduct an audit was made can be audited. The tax authorities are not entitled to carry out in relation to one taxpayer: - more than two field tax audits during a calendar year (with the exception of special cases provided for by the Tax Code); - two or more field tax audits for the same taxes for the same period. These restrictions do not apply to: - field tax audits carried out in connection with the reorganization or liquidation of a taxpayer organization; - repeated field tax audits. Repeated field tax audits can be carried out: 1) by a higher tax authority - in order to control the activities of the tax authority that conducted the audit; 2) by the tax authority that previously conducted the audit - in the event that the taxpayer submits an updated tax return, which indicates the amount of tax in an amount less than previously declared. The term for conducting any on-site tax audit is calculated from the day the decision on the appointment of the audit is made and until the day the certificate of the audit is drawn up. An on-site tax audit cannot last more than two months. This period may be extended up to four months, and in exceptional cases - up to six months. The general list of tax audit actions that are possible during an on-site tax audit includes: - inventory of the taxpayer's property; - inspection (examination) of premises and territories; - retrieval of documents; - seizure of documents; - conducting a survey; - conducting an examination; - implementation of the translation. The head (deputy head) of a tax authority has the right to suspend an on-site tax audit for: 1) requesting documents (information); 2) obtaining information from foreign government bodies in the framework of international treaties of the Russian Federation; 3) conducting expert examinations; 4) translation into Russian of documents submitted by the taxpayer in a foreign language. The total period of suspension of an on-site tax audit may not exceed six months. Based on the results of any on-site tax audit, a tax audit report must be drawn up within a period not later than two months from the date of issuing a certificate of its conduct. The content of the tax audit report must include the following: - start and end dates of the tax audit; - the period for which the audit was carried out; - the name of the tax in respect of which the tax audit was carried out; - the address of the location of the organization or the place of residence of an individual; - information on tax control measures carried out during the tax audit; - a list of documents submitted by the audited person during the tax audit; - documented facts of violations of the legislation on taxes and fees revealed during the audit, or a record of the absence of such; - conclusions and proposals of the inspectors to eliminate the identified violations. After signing, one of the copies of the act remains in storage with the tax authority, and the other is handed over to the head of the audited organization or an individual entrepreneur or their representatives. In case of disagreement with the facts set forth in the inspection act, as well as with the conclusions and proposals of the inspectors, the taxpayer may submit to the tax authority his objections to the act as a whole or to its individual provisions. 9.5. Administrative and tax control This form of tax control involves control over the authorized bodies on the correctness of the calculation, the completeness of the collection and timeliness of the transfer of taxes and other obligatory payments to the budget. From the point of view of Russian tax legislation, the application of such a form of tax control is theoretically permissible and can be applied primarily to persons who have the status of a tax collector. However, in its content, the control of these persons is not much different from the cameral and field tax control of taxable persons, which was discussed above. Topic 10. TAX CONTROL ACTIONS OF TAX CONTROL 10.1. Retrieval of documents The demand for documents is one of the few tax audit actions, the possibility of which is provided for both during an in-house and field tax audit. Request for documents (information) relating to the activities of the audited person may also be carried out when considering the materials of a tax audit. The procedure for requesting documents as part of a tax audit includes the need to perform two steps: - sending a request for the provision of documents; - receiving what is requested. The purpose of the claim is to obtain specific documented information, the analysis of which is necessary to solve the problems of a tax audit. Documents can be requested: - the person being checked; - from any other persons who have documents (information) relating to the activities of the person being checked. The required documents are submitted in the form of copies certified by the verified person. If necessary, the tax authority has the right to familiarize itself with the original documents. 10.2. Seizure of documents and objects The functional essence of the seizure involves the forced seizure of the relevant objects - information carriers. The grounds for conducting a seizure in the Tax Code are: - refusal of the verified person, to whom the request was sent, from submitting the requested documents; - failure to submit the requested documents within the established time limits. The reasons for the seizure of documents in the Tax Code are: - whether the officials carrying out the inspection have sufficient grounds to believe that documents evidencing the commission of offenses can be destroyed, concealed, altered or replaced; - refusal of the taxpayer, payer of the fee or tax agent to submit the documents requested during the tax audit or failure to submit them within the established time limits. Two categories of documents are subject to seizure: - testifying to the commission of offenses; - requested from the person being checked, but not submitted by him within the established time limits. Documents and items that are not related to the subject of the audit cannot be seized during the seizure. Seizure of original documents may be made subject to the following conditions: - for carrying out control measures, it is not enough to take copies of the documents of the person being checked; - the inspectors have reasonable grounds to believe that the original documents will be destroyed, hidden, corrected or replaced. Based on the results of the seizure of documents and objects, an appropriate protocol is drawn up. 10.3. Inspection The purpose of the inspection is to obtain the information necessary to solve the problems of an on-site tax audit by establishing the conformity of the documentary information provided by the auditee with the actual state. Possible reasons for conducting an inspection during an on-site tax audit in the Tax Code are: - the need to determine the compliance of the actual data on the specified objects with the documentary data provided by the taxpayer; - clarification of the circumstances that are important for the completeness of the audit. A separate protocol is drawn up on the production of the inspection. The Tax Code names four objects, the inspection of which is possible as part of a tax audit: - the territory of the audited taxpayer; - premises of the audited taxpayer; - the documents; - items. Inspection of premises and territories. Tax authorities have the right to inspect any, regardless of their location, production, storage, retail and other premises and territories: - used by the taxpayer to generate income; - related to the content of objects of taxation. Inspection of documents and objects. In contrast to the inspection of premises and territories, inspection of documents and objects can be carried out outside the framework of an on-site tax audit. These exceptions include situations where: - documents and items were received by an official of the tax authority as a result of previously performed actions to implement tax control; 10.4. Taking inventory The inventory is carried out in order to: - identification of the actual presence of property and unrecorded objects subject to taxation; - comparison of the actual availability of property with accounting data; - checking the completeness of the reflection in the accounting of liabilities. An inventory of property owned by a taxpayer is carried out as part of an on-site tax audit by authorized officials of the tax authorities. The Tax Code does not contain a special article on the inventory procedure. At present, this issue is regulated by the provisions of the "Regulations on the procedure for conducting an inventory of the taxpayer's property during a tax audit", approved by a joint order of the Ministry of Finance of Russia No. 20n and the Ministry of Taxes of Russia No. GB-3-04 / 39 dated 10.03.1999. As part of the taxpayer's property subject to inventory, the following are named: - fixed assets; - intangible assets; - financial investments; - productive reserves; - finished products; - products; - other reserves; - cash; - accounts payable; - other financial assets. As part of a tax audit, an inventory is carried out in relation to the property included in the relevant list. At the same time, any property of the taxpayer, regardless of its location, can be subjected to an inventory. The list of property subject to inventory during a tax audit is established by the head or deputy head of the tax authority. All results obtained during the inventory are recorded in the inventory lists. The compiled inventory lists are signed by all members of the inventory commission, financially responsible persons. At the end of the inventory, financially responsible persons give a receipt confirming that the commission has checked the property in their presence and that they do not have any claims against the members of the commission. The act of inventory at the end of the tax audit is subject to annex to the act of tax audit. The inventory act is drawn up in at least two copies. 10.5. Conducting a survey Conducting a survey of a witness within the framework of a tax audit consists in giving evidence by him regarding the circumstances that are important for the implementation of tax control in the form of a tax audit, and subsequent recording of the information received. Any individuals who may be aware of any circumstances that are important for the implementation of tax control may be subjected to the procedure of questioning as a witness. Persons who participated in the conduct of certain actions of a tax audit as involved specialists may also be questioned as a witness. The survey cannot be conducted in relation to persons who: - due to their young age, their physical or mental disabilities, they are not able to correctly perceive the circumstances that are important for the implementation of tax control; - received information necessary for tax control in connection with the performance of their professional duties, and such information is classified as a professional secret of these persons, in particular a lawyer, an auditor. As a general rule, the interview of a witness is carried out in the premises of the tax authority. Prior to the receipt of witness testimony, the official conducting the interrogation is obliged to warn the witness about the responsibility for refusing or evading testimony or for giving knowingly false testimony. When conducting an interview, the witness has the right to use the norm of paragraph 3 of Art. 90 of the Tax Code, giving him the opportunity to refuse to testify on the grounds provided for by the legislation of the Russian Federation. In this case, the provisions of Art. 57 of the Constitution, which provides for the possibility of a citizen's refusal to testify against his close relatives or himself. The Tax Code provides that a witness may be interviewed at the place of his stay in the following cases: - illness of the witness; - old age of the witness; - disability of the witness; - other sufficient reasons at the discretion of the inspector. The testimony of the witness is recorded in the protocol. The record must contain a note that before the start of testifying, the witness was warned about the responsibility for refusing or evading testifying or for knowingly giving false evidence. This mark must be certified by the signature of the witness. After the protocol is drawn up, it must be read by all persons who participated in the production of the survey or were present during its conduct. These persons have the right to make comments to be included in the protocol or attached to the case. The registration of the protocol is completed by its signing by an official of the inspection body that compiled the protocol, as well as by all persons who participated in the production of the survey or were present during its conduct. Upon completion of the audit, the record of the interview of witnesses shall be included in the annexes to the tax audit report. 10.6. Conducting an examination Examination is appointed if special knowledge in science, art, technology or craft is required to clarify emerging issues. The subject of the examination should be within the limits of the expert's special knowledge. The questions put to the expert cannot go beyond his special knowledge. The right to challenge an expert, both during the appointment and during the production of an expert examination, is granted to the person being checked. The norms of the Tax Code define the possibility of conducting three forms of expertise within the framework of a tax audit: - primary; - additional; - repeated. Primary is an examination appointed for the first time regarding the clarification of certain issues. An additional examination is an examination appointed at the end of the primary examination in case of insufficient clarity or completeness of the initial conclusion given by the expert. Additional expertise may be appointed in cases where: - the form of the expert's answers to the questions posed during the primary examination implies the possibility of an ambiguous understanding of the essence and meaning of such answers; - the expert's answers to the questions posed are not exhaustive, and in this regard, the scope of the expert's initial conclusion cannot be considered complete; - within the framework of the same tax audit, after the primary examination, new issues arose, for the clarification of which it is necessary to involve an expert in the case. As a rule, the conduct of an additional examination is entrusted to the same expert who conducted the initial examination. A second examination is an examination appointed if the initial conclusion of the expert is unfounded or erroneous. Re-examination is carried out in the following cases: - groundlessness of the expert's conclusion; - doubts about the correctness of the conclusion. The re-examination is always entrusted to another expert. Appointment and examination. The examination is appointed by the relevant decision of the official conducting the on-site tax audit. Upon acquaintance of the inspected person with the resolution on the appointment of an examination and explanation of his rights in connection with this, a separate protocol is drawn up. Based on the results of the examination, the expert gives an opinion in writing on his own behalf. The conclusion of the expert upon completion of the audit is subject to a mandatory annex to the tax audit act. The expert opinion states: - researches carried out by him; - their conclusions made as a result; - Reasonable answers to the questions posed. If the expert, during the performance of the examination, establishes circumstances that are relevant to the case, about which he was not asked questions, he has the right to include conclusions about these circumstances in his opinion. The expert may refuse to give an opinion on the results of the examination in the following cases: - if the materials provided to him are insufficient for the examination; - if the expert does not have the necessary knowledge to conduct the examination. The expert's refusal takes the form of a message about the impossibility of giving an opinion. 10.7. Making a transfer Translation can only be entrusted to a specialist who has the status of a translator. translator is a person not interested in the outcome of the case, who knows the language, knowledge of which is necessary for translation. Including a person who understands the signs of a dumb or deaf individual. The initiative to assign a transfer in accordance with the Tax Code can only belong to an official on the part of the inspector. The involvement of an interpreter for the implementation of the translation occurs on the basis of a corresponding call. When conducting a tax audit, a person can be involved as an interpreter only on a contractual basis. The duties of an interpreter are: - in the obligation to appear at the call of the official who appointed him to carry out the transfer procedure; - the obligation to accurately perform the translation entrusted to him. The obligation to translate accurately implies the implementation of a literal translation as possible. If such a procedure is impossible due to the linguistic features of the language from which the translation is carried out, then the main requirement for translation is the exact transfer of the meaning of what was said (written, if we are talking about translating a document). Based on the results of the translation, an appropriate protocol is drawn up. The protocol on the translation should indicate the fact that the translator was warned about liability for refusal or evasion from performing his duties or for knowingly false translation. This entry must be certified by the translator's signature. Topic 11. TAX INVESTIGATION 11.1. General characteristics of the tax investigation Essence of tax investigation. As follows from the very concept of "tax investigation", its main difference from the investigation as a whole is sectoral specialization. A tax investigation can only be conducted in relation to facts of violation of tax laws. tax investigation - this is a set of various measures of a search and analytical nature, with the help of which the relevant state bodies investigate, find out all the circumstances of violations of the legislation on taxes and fees. The object of the tax investigation is the activity of the taxpayer, which is allegedly illegal in the tax sphere and, in this regard, forms a threat to the tax security of the state and potentially destabilizes the state of law and order in the tax sphere. Tax investigation is a system of law enforcement and other functions, where the system-forming factor is an illegal act, qualified as a tax offense or tax crime. The place of tax investigation in the general theory of investigations. Considering this issue, it should be noted that a tax investigation is a kind of state law enforcement investigation, which in certain cases combines elements of both administrative and criminal procedural types of investigation. The system-forming factor here is precisely the sphere of implementation of the unlawful encroachment, which has become the subject of an investigation. If the act was committed in the tax sphere, then clarification of the circumstances of the case becomes possible through the conduct of a tax investigation. Features of legal regulation of tax investigation. Separate elements of the tax investigation in the Russian Federation are artificially connected by the legislator with the concepts of the control work of the tax authorities and the proceedings on the facts of tax offenses. However, the tax investigation is not an integral element of these concepts, but an independent process, logically and functionally connecting the processes of tax control and proceedings on the facts of tax offenses and tax crimes. Composition of bodies conducting tax investigations. To some extent, all bodies of the tax administration are vested with powers in the field of tax investigation. Previously, in Russia there was a specialized state structure created specifically for the implementation of this function - the Federal Tax Police Service and its territorial divisions. Now the solution of these issues has been transferred to the jurisdiction of the Ministry of Internal Affairs of Russia. Signs of a tax investigation. Tax investigation has the following main features: - has structural and organizational support; - relies on the means and methods of an operational-search, criminal procedural nature, as well as on the results of tax control; - aimed at ensuring the state of law and order in the tax sphere and protecting the tax security of the Russian Federation. 11.2. Characteristics of the main modifications of the tax investigation The main types of tax investigation modifications. The determining factors for choosing a modification of a tax investigation in the Russian Federation are: - characteristics of the source of obtaining information that became the basis for conducting a tax investigation; - the nature of the alleged unlawful offense to be investigated; - features of the legal field in which the investigation is carried out; - the entity conducting the tax investigation; - the organizational form of the taxpayer whose activities are subject to tax investigation; - the sphere of economic activity in which the act that became the subject of a tax investigation took place. When determining the modifications of a tax investigation based on the source of information that became the basis for its conduct, a tax investigation should be singled out: - carried out based on the results of tax control; - carried out on the basis of an application of an individual or legal entity; - carried out on the basis of data obtained by the tax administration as a result of operational-analytical search or financial intelligence; - carried out on the basis of information received from other state law enforcement or control organizations. Depending on the legal field in which the tax investigation is carried out, there are the following modifications of the tax investigation: - in the legal regime of tax legislation; - the legal regime of tax and administrative legislation; - the legal regime of operational-search and criminal procedure legislation; - mixed legal regime. Modifications of the tax investigation, classified by the nature of the illegal encroachment, include the following: - tax investigation of a tax offense; - administrative investigation of an administrative offense in the tax sphere; - tax investigation of a tax crime; - tax investigation of the fact of an illegal act in the tax sphere, information about which is insufficient and does not allow qualifying the deed. According to the subject of the tax investigation, the following modifications of the tax investigation are distinguished: - carried out by tax authorities; - conducted by the internal affairs bodies (the bodies of the FSE-NP of the Ministry of Internal Affairs of Russia); - carried out by the customs authorities; - mixed. Depending on the organizational form of the taxpayer whose activities are subject to investigation, there are modifications of the tax investigation of the taxpayer's activities: - an individual; - legal entity. Characteristics of legal modifications of the tax investigation. The modification system of tax investigation, grouped based on the legal field used in the course of its implementation, is one of the most important. Let us dwell on its description in more detail. If only the norms provided for by tax legislation are applied to identify, verify the fact of a tax offense and make a decision on it, then we can talk about a tax investigation, the process of which is regulated by the Tax Code. A tax investigation carried out in the legal regime of tax legislation is recognized as such if the procedures for identifying, verifying the fact of a tax offense and making a decision on it were carried out on the basis of tax legislation. This modification of the investigation, as a rule, is carried out by the tax authorities of the Russian Federation. As a regulatory framework for the investigation, the norms of the Tax Code are mainly used. An administrative investigation is an optional stage of proceedings in cases of administrative offenses, conducted after the discovery of the fact of an administrative offense in the event of insufficient information about all the circumstances to be clarified in the case of an administrative offense. An administrative investigation in the field of taxes and fees can be carried out only on the facts of offenses recognized by the current legislation as administrative offenses in the field of taxes and fees. In the Code of Administrative Offenses, such administrative offenses are provided for in Art. 15.3-15.9 and 15.11. Tax investigation in the legal regime of the operational-search and criminal procedural legislation is carried out exclusively by the internal affairs bodies. A tax investigation conducted in accordance with the norms of the Code of Criminal Procedure is a process of collecting and verifying evidence necessary and sufficient to clarify the circumstances included in the subject of proof. This modification of the tax investigation is carried out in the form of two stages - preliminary and judicial investigation. In a number of cases, specified in the law, the investigation can be carried out in the form of an inquiry, which either precedes the preliminary investigation, or is an independent form in cases in which the preliminary investigation is not conducted. Investigative activities within the framework of this modification are carried out in the legal regimes of operational-search activities, tax audit work and criminal proceedings. A tax investigation in a mixed legal regime is carried out in cases where, for example, violations of tax legislation revealed during tax control require the application of criminal procedural rules for final resolution and, consequently, the appearance of internal affairs investigators in the verification process. This is possible when the legal assessment of the results of the control work allows us to qualify the deed by the taxpayer as a tax crime. A tax investigation in this modification can be carried out, for example, during certain stages of a tax investigation by tax authorities and internal affairs bodies. As a regulatory framework, the norms of tax and criminal procedural legislation are used. At the same time, the provisions of the Federal Law of August 12.08.1995, 144 No. XNUMX-FZ "On operational-search activity" can also be applied to the operational-search support of the preliminary investigation. As an example of the implementation of a tax investigation in a mixed mode, one can name a situation in which a tax audit is carried out by tax authorities and is ensured by the norms of the Tax Code, and the process of implementing its results in accordance with the norms of the Code of Criminal Procedure is carried out by the internal affairs bodies. One more example mixed legal regime - this is a tax investigation in the legal regime of tax and administrative legislation. It is recognized as such if, for example, the fact of an offense identified and investigated in the legal regime of tax legislation was subsequently qualified under the article of the Code of Administrative Offenses, which provides for liability for administrative offenses in the tax sphere. Further investigation of such offenses should be carried out in the mode of administrative investigation. The main schemes for conducting a tax investigation. Various combinations of these modifications are possible in the course of a tax investigation. Nevertheless, despite the large number of their options, in the course of a tax investigation, a number of basic complex schemes for the implementation of a tax investigation by the tax administration of the Russian Federation can be distinguished. Investigation of a tax offense. The basis of the tax investigation is the information received by the tax authorities in the course of their implementation of tax control measures. As a result of the investigation, the unlawful infringement of the taxpayer was qualified as the commission of a tax offense. Due to the absence of a conflict situation between the taxpayer and the tax authority, the cause of which is the recognition by the taxpayer of his guilt in the committed act, the proceedings on the revealed fact are carried out by the tax authorities. The conflict situation caused by the taxpayer's denial of his guilt is resolved during the trial. Investigation of an administrative offense in the tax sphere. The basis of the tax investigation is the information received by the tax authorities in the course of their implementation of tax control measures. As a result of the investigation, the unlawful encroachment of the taxpayer was qualified as an administrative offense in the tax sphere. After qualification of the revealed violation, the same tax authorities conduct an administrative investigation. Proceedings based on the results of the investigation are carried out in the manner prescribed by the Code of Administrative Offenses. The decision on the guilt of a person and bringing him to the appropriate type of responsibility, depending on the type of offense, is taken in accordance with their competence either by the tax authorities or by the court. Investigation of a tax crime identified by the tax authorities. The basis of the tax investigation is the information received by the tax authorities in the course of their implementation of tax control measures. As a result of the investigation, the unlawful infringement of the taxpayer was qualified as a tax crime. All materials are transferred to the appropriate structure of the internal affairs bodies, which continues the tax investigation on its own. The results obtained confirm the validity of the qualification. Proceedings based on the results of a tax investigation are carried out by internal affairs bodies in the manner prescribed by the Code of Criminal Procedure. The decision on the guilt of the person in the deed is taken by the court. Investigation of a tax crime, reclassified as a result as a tax offense. The basis of the tax investigation is the information received by the tax authorities in the course of their implementation of tax control measures. As a result of the investigation, the unlawful infringement of the taxpayer is qualified as a tax crime. All materials are transferred to the appropriate structure of the internal affairs bodies, which continues the tax investigation on its own. If the results obtained do not confirm the validity of the qualification, then the unlawful encroachment is assessed as the commission of a tax offense. The materials are returned to the tax authorities. Proceedings in relation to the described fact are carried out either independently by the tax authorities, or in court. Investigation of a tax crime detected by internal affairs bodies. The basis of a tax investigation is information obtained by the internal affairs bodies in the course of operational and control activities (including by receiving a statement from a person about an unlawful encroachment). According to the results of the investigation, the taxpayer's act was qualified as a tax crime. Proceedings based on the results of a tax investigation are carried out by internal affairs bodies in the manner prescribed by the Code of Criminal Procedure. The decision on the guilt of the person in the deed is taken by the court. Investigation of a tax offense identified by internal affairs bodies. The basis of a tax investigation is information obtained by the internal affairs bodies in the course of operational and control activities (including by receiving a statement from a person about an unlawful encroachment). According to the results of the tax investigation, the taxpayer's act was qualified as a tax offense. All materials are transferred to the appropriate structure of the tax authority. Proceedings in relation to the described fact are carried out either independently by the tax authorities, or in court. Investigation of the fact of an offense in the tax sphere, revealed by a body that is not part of the tax administration of Russia. The basis of a tax investigation is information obtained in the course of the activities of state law enforcement agencies that are not part of the tax administration of the Russian Federation (for example, in the course of an investigation of another illegal act that is not related to the tax sphere, or as a result of a tax investigation carried out by a foreign tax administration). According to the results of the preliminary qualification, carried out respectively by one of the above organizations, the received materials are sent for further tax investigation either to the tax authorities or to the internal affairs bodies. Further re-qualification, transfer of case materials, tax investigation and proceedings on the revealed facts of unlawful encroachment are carried out in the manner described in detail in the previous comprehensive tax investigation schemes. Topic 12 12.1. Making a decision based on the results of consideration of tax audit materials The person in respect of whom the tax audit was conducted (his representative), in case of disagreement with the facts set forth 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 under the specified act as a whole or under its separate provisions. At the same time, the taxpayer has the right to attach documents (certified copies thereof) confirming the validity of his objections to the written objections or within the agreed period to transfer to the tax authority. The head (deputy head) of the tax authority shall notify the time and place of consideration of the materials of the tax audit to the person in respect of whom this audit was carried out. A person in respect of whom a tax audit has been conducted has the right to participate in the process of consideration of the materials of the specified audit personally and (or) through his representative. The absence of the person in respect of whom the tax audit was conducted (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 ) the tax authority is obligatory to consider these materials. During the consideration of tax audit materials, the head (deputy head) of the tax authority: 1) establishes whether the person in respect of whom the tax audit act was drawn up committed a violation of the legislation on taxes and fees; 2) establishes whether the revealed violations constitute the elements of a tax offence; 3) establishes whether there are grounds for holding a person liable for committing a tax offence; 4) reveals circumstances excluding the guilt of a person in committing a tax offense, or circumstances mitigating or aggravating responsibility for committing a tax offense. When considering the materials of the tax audit, the submitted evidence is examined. During the consideration, a decision may be made to involve, if necessary, a witness, expert, specialist in this consideration. If necessary, the head (deputy head) of the tax authority has the right to make a decision to carry out additional tax control measures within a period not exceeding one month. As additional measures of tax control, documents may be demanded, the interrogation of a witness, and an examination may be carried out. Based on the results of consideration of the tax audit materials, the head (deputy head) of the tax authority makes a decision: 1) on bringing to responsibility for committing a tax offense; 2) on refusal to call to account for committing a tax offense. The decision shall enter into force after 10 days from the date of its delivery to the person (his representative) in respect of whom it was made. The person in respect of whom the corresponding decision has been made has the right to execute the decision in full or in part before its entry into force. Violation of the essential conditions of the procedure for considering tax audit materials is the basis for the cancellation by a higher tax authority or court of a decision of a tax authority to hold liable for a tax offense or a decision to refuse to hold liable for a tax offense. Such essential conditions include ensuring the possibility of the person in respect of whom the audit was carried out to participate in the process of consideration of the tax audit materials personally and (or) through his representative and ensuring the taxpayer's opportunity to provide explanations. The grounds for the cancellation of the said decision of the tax authority by a higher tax authority or court may be other violations of the procedure for considering tax audit materials, if only such violations led or could lead to the adoption of an unlawful decision by the head (deputy head) of the tax authority. 12.2. General characteristics of the procedure for appealing against acts of tax authorities and actions or inaction of their officials Each person has the right to appeal against non-normative acts of tax authorities, actions or omissions of their officials, if, in the opinion of this person, such acts, actions or omissions violate his rights. Regulatory legal acts of tax authorities may be appealed in the manner prescribed by federal law. The current legislation does not provide grounds for depriving a taxpayer (and other persons) of the right to appeal. Objects of appeal. Specifying the provisions of Art. 46 of the Constitution in relation to the tax sphere, the Tax Code defines the object of appeal against the decisions and actions (inaction) of tax authorities and their officials. Not only the resolutive, but also the motivational part of the non-normative act of the tax authority can be appealed. Normative legal acts of tax authorities are excluded from the list of objects, the appeal process of which is established primarily by the Tax Code. Their appeal takes place in accordance with the current federal legislation and is not additionally regulated by the Tax Code. In accordance with the procedure established by the Tax Code, those decisions and actions of the customs authorities that were adopted on the basis of their use of the norms of the Tax Code, which provide the customs authorities with the powers of tax authorities, are also subject to appeal. Exercise of the right to appeal. The Tax Code establishes two alternative ways for the taxpayer to exercise his right to appeal. The taxpayer can implement the appeal procedure: - in a higher tax authority (or with a higher official of a tax authority) (out-of-court appeal procedure); - in court (judicial appeal procedure). The right to appeal can be exercised in two ways: 1) filing a written complaint with the relevant tax authority or a higher official of the tax authority; 2) filing a statement of claim or complaint to the court. The absence in the Tax Code of a mention of the possibility of a taxpayer to apply for the protection of his rights to the prosecutor's office does not at all deprive him of this right, established by other norms of the current legislation. In this case, the appeal process will take place in the manner regulated by the Federal Law of January 17.01.1992, 2202 No. 1-XNUMX "On the Prosecutor's Office of the Russian Federation". The full list of authorities considering taxpayer complaints in Russia is as follows: - a higher official of the tax authority; - higher tax authority; - bodies of the prosecutor's office; - courts of general jurisdiction (including the Supreme Court of the Russian Federation); - arbitration courts (including the Supreme Arbitration Court of the Russian Federation); - The Constitutional Court of the Russian Federation. At the request of the taxpayer (payer of fees, tax agent), the execution of the appealed acts, the commission of the appealed actions may be suspended. 12.3. Out-of-court appeal procedure A complaint against an act of a tax authority, actions or inaction of its official shall be filed in writing, respectively, with a higher tax authority or a higher official of this authority. The superior tax authority is recognized not only as organizational structures of the system of tax authorities that are directly superior to the tax authority whose non-normative act is subject to appeal, but also any organizational structure of the system of tax authorities that occupies a superior position in relation to the tax authority in question. Thus, a non-normative act of the tax inspectorate at the district level can be filed for appeal not only with the inter-district tax inspectorate or the department of the Federal Tax Service of Russia for this constituent entity of the Russian Federation, but also with any higher structure of the tax authority system. A superior official, in addition to the head of the tax authority, who is subordinate to the person whose actions (inaction) are appealed by the taxpayer out of court, is any official occupying a higher position and having the authority to control the activities of the official whose actions are appealed, as well as having the right to decide on the merits of the complaint filed. Deadline for filing a complaint. By As a general rule, the complaint is filed within three months from the date when the person knew or should have known about the violation of his rights. If, for a valid reason, the deadline for filing a complaint is missed, this deadline, at the request of the person filing the complaint, may be restored by a higher official of the tax authority or a higher tax authority, respectively. A complaint against a decision of a tax authority that has entered into legal force to hold liable for committing a tax offense or a decision to refuse to hold liable for committing a tax offense that has not been appealed on appeal shall be filed within one year from the date of the issue of the appealed decision. Withdrawal of the complaint. A person who has filed a complaint with a higher tax authority or a higher official may withdraw it before a decision is made on this complaint on the basis of a written application. The withdrawal of the complaint deprives the taxpayer of the right to file a second complaint on the same grounds with the same authority, but does not exclude the possibility for the taxpayer to file this complaint for its consideration in court. The taxpayer may also file a complaint for out-of-court consideration in the event of a change in the instance for appeal or the grounds for appeal. Consequences of filing a complaint. If the tax authority (official) considering the complaint has sufficient grounds to believe that the contested act or action does not comply with the legislation of the Russian Federation, the said tax authority shall have the right to fully or partially suspend the execution of the contested act or action. The decision to suspend the execution of an act (action) is made by the head of the tax authority that adopted such an act, or by a higher tax authority. Consideration of a complaint. Based on the results of consideration of a complaint against an act of a tax authority, a higher tax authority (superior official) has the right to: 1) leave the complaint without satisfaction; 2) cancel the act of the tax authority; 3) cancel the decision and terminate the proceedings on the case of a tax offense; 4) change the decision or issue a new decision. The decision on the complaint is made within one month from the date of its receipt. The specified period may be extended by the head (deputy head) of the tax authority to obtain the documents (information) required to consider the complaint from the lower tax authorities, but not more than 15 days. The person who filed the complaint shall be informed in writing about the decision taken within three days from the date of its adoption. 12.4. Features of filing an appeal A decision to hold liable for a tax offense or a decision to refuse to hold liable for a tax offense that has not entered into force may be appealed on appeal by filing appeal. Deadline for filing a complaint. An appeal against a decision of a tax authority to hold liable for a tax offense or a decision to refuse to hold liable for a tax offense shall be filed before the contested decision comes into force. Consequences of filing a complaint. An appeal against a relevant decision of a tax authority shall be filed with the tax authority that issued this decision, which is obliged to send it with all materials to a higher tax authority within three days from the date of receipt of the said complaint. The filing of an appeal does not deprive this person of the right to execute the decision that has not entered into force in full or in part. If an appeal against a decision of a tax authority is filed in accordance with the procedure, the said decision shall enter into force on the day of its approval by a higher tax authority in whole or in part. At the request of the person appealing the decision of the tax authority, the higher tax authority has the right to suspend the execution of the appealed decision. Consideration of a complaint. Based on the results of consideration of an appeal against a decision, a higher tax authority has the right to: 1) to leave the decision of the tax authority unchanged, and the complaint - without satisfaction; 2) cancel or change the decision of the tax authority in whole or in part and take a new decision on the case; 3) cancel the decision of the tax authority and terminate the proceedings. If the higher tax authority considering the appeal does not cancel the decision of the lower tax authority, the decision of the lower tax authority shall enter into force from the date of its approval by the higher tax authority. If the higher tax authority considering the appeal changes the decision of the lower tax authority, the decision of the lower tax authority, taking into account the changes made, enters into force from the date of adoption of the relevant decision by the higher tax authority. A decision that has entered into force to hold liable for a tax offense or a decision to refuse to hold liable for a tax offense that has not been appealed on appeal may be appealed to a higher tax authority. 12.5. Court order of appeal General characteristics of the judicial procedure for appeal. The judicial procedure for appeal is a universal form of protection by the taxpayer of his rights. An appeal in court can be carried out in relation to any act of tax authorities, actions (inaction) of their officials, regardless of whether the taxpayer appealed these acts or deeds in a different manner and whether there are other decisions on the complaint received out of court earlier. Recall that for regulatory acts of the tax authorities, only a judicial form of appeal is provided. As part of the judicial appeal procedure, an individual who is not an individual entrepreneur gets the opportunity to appeal not only the acts or actions of the tax authorities and their officials, but also the information that served as the basis for their commission or adoption. A taxpayer can apply for a court decision regardless of whether he has previously filed a similar complaint with a higher tax authority (to a higher official of the tax authority) and whether a decision has been made on the complaint at the time of his application. From January 1, 2009, a decision to hold liable for a tax offense or a decision to refuse to hold liable for a tax offense may be appealed in court only after appealing this decision to a higher tax authority. If such a decision is appealed in court, the period for applying to the court is calculated from the day when the person in respect of whom this decision was made became aware of its entry into force. Objects of appeal in court. To Acts of tax authorities and actions (inaction) of their officials, which can be appealed in court, include the adoption of acts or the commission of acts collectively or individually, including the provision of official information that became the basis for the commission of these acts and the adoption of acts, as a result of which : - violated the rights and freedoms of a citizen; - obstacles have been created for citizens to exercise their rights and freedoms; - any duty is unlawfully imposed on a citizen or he is unlawfully brought to any responsibility. The grounds for appealing the regulatory legal acts of the tax authorities can be formed by detecting inconsistencies between the challenged norm or the normative act as a whole: - Constitution; - federal laws; - normative legal acts of the President of the Russian Federation; - normative legal acts of the Government of the Russian Federation. Certain normative acts of the tax authorities, which are classified by the current legislation as affecting the rights and freedoms of citizens and, therefore, subject to mandatory registration with the Ministry of Justice of Russia, can be appealed on the basis of the absence of such registration. List of instances considering complaints in court. In the event of a judicial appeal, the taxpayer, in accordance with the current legislation, has the opportunity, subject to the appropriate procedure, to seek protection of his violated right in one of the three judicial systems of the Russian Federation: 1) to a court of general jurisdiction; 2) arbitration court; 3) the Constitutional Court of the Russian Federation. Due to the fact that tax legislation belongs to the sphere of public law, consideration of legal relations arising on the basis of its legal relations in an arbitration court is excluded. The division of jurisdiction in cases on appealing acts of tax authorities and acts of their officials occurs according to the criterion of the organizational and legal status of the entity exercising its right (clause 2 of article 138 of the Tax Code): - for organizations and individual entrepreneurs - arbitration court; - individuals who are not individual entrepreneurs - a court of general jurisdiction. It should be remembered that if the appealed action (decision) is referred by the current legislation to the exclusive competence of the Constitutional Court of the Russian Federation, then it is subject to the exclusive jurisdiction of this court. Topic 13. RESPONSIBILITY FOR TAX VIOLATIONS 13.1. General characteristics of a tax offense Tax offense - this is a guiltyly committed illegal (in violation of the legislation on taxes and fees) act (action or inaction) of a taxpayer, tax agent and other persons, for which the Tax Code establishes liability. Among the types of tax offenses provided for by the current Tax Code, we should first of all name: - violation of the deadline for registration with the tax authority (Article 116 of the Tax Code); - evasion of registration with the tax authority (Article 117 of the Tax Code); - failure to submit a tax return (Article 119 of the Tax Code); - gross violation of the rules for accounting for income and expenses and objects of taxation (Article 120 of the Tax Code); - non-payment or incomplete payment of tax amounts (Article 122 of the Tax Code); - non-fulfillment by a tax agent of the obligation to withhold and (or) transfer taxes (Article 123 of the Tax Code); - failure to provide the tax authority with the information necessary for the implementation of tax control (Article 126 of the Tax Code); - unlawful failure to report information to the tax authority (Article 129.1 of the Tax Code); - violation of the deadline for the execution of an order to transfer a tax or fee (Article 133 of the Tax Code); - non-execution by the bank of the decision to collect taxes and fees, as well as penalties (Article 135 of the Tax Code); - failure to provide tax authorities with information on the financial and economic activities of taxpayers - bank clients (Article 135.1 of the Tax Code). Some offenses, although referred by the Tax Code to tax offenses and responsibility for their commission is assigned in accordance with the rules for assigning liability for a tax offense, from the point of view of the theory of tax law, cannot be attributed to tax offenses and are more of an administrative and legal nature. These offenses are: - Violation of the deadline for submitting information on opening and closing a bank account (Article 118 of the Tax Code); - non-observance of the procedure for possession, use and (or) disposal of property, which is seized (Article 125 of the Tax Code); - failure to appear or evasion from appearing without good reason of a person called in a case of a tax offense as a witness (Article 128 of the Tax Code); - refusal of an expert, translator or specialist to participate in a tax audit, giving a knowingly false opinion or making a knowingly false translation (Article 129 of the Tax Code); - violation of the procedure for registration of gambling business objects (Article 129.2 of the Tax Code); - violation by the bank of the procedure for opening an account for a taxpayer (Article 132 of the Tax Code); - non-fulfillment by the bank of the decision of the tax authority to suspend operations on the accounts of the taxpayer, the payer of the fee or the tax agent (Article 134 of the Tax Code). 13.2. The procedure for bringing to responsibility for committing a tax offense The decision to hold a taxpayer liable for committing a tax offense may be made by the head (deputy head) of the tax authority based on the results of consideration of the audit materials. General conditions for bringing to responsibility for committing a tax offense: - no one can be held liable for committing a tax offense otherwise than on the grounds and in the manner provided for by the Tax Code; - no one can be held liable repeatedly for committing the same tax offense. Bringing a taxpayer to responsibility for committing a tax offense does not release him from the obligation to pay the due amounts of tax, dues and penalties. A person is considered innocent of committing a tax offense until his guilt is proven in the manner prescribed by federal law and established by a court decision that has entered into legal force. A person held liable is not required to prove his innocence in committing a tax offense. The duty to prove the circumstances that testify to the fact of a tax offense and the person's guilt in committing it lies with the tax authorities. Irremovable doubts about the guilt of the person called to account shall be interpreted in favor of this person. Forms of guilt in the commission of a tax offense. A tax offense is recognized as committed intentionally if the person who committed it was aware of the unlawful nature of his actions (inaction), wished or consciously allowed the harmful consequences of such actions (inaction) to occur. A tax offense is recognized as committed through negligence if the person who committed it was not aware of the unlawful nature of his actions (inaction) or the harmful nature of the consequences arising from these actions (inaction), although he should have and could have been aware of this. Persons subject to liability for committing tax offenses. Organizations and individuals are liable for committing tax offenses. A person who has committed an unlawful act intentionally or through negligence is recognized guilty of committing a tax offense. The guilt of an organization in committing a tax offense is determined depending on the guilt of its officials or its representatives, whose actions (inaction) led to the commission of this tax offense. Circumstances excluding bringing a person to liability for committing a tax offense. A person cannot be held liable for committing a tax offense if at least one of the following circumstances exists: - absence of the event of a tax offense; - no fault of the person in committing a tax offense; - the commission of an act containing signs of a tax offense by an individual who has not reached the age of sixteen by the time the act was committed; - expiration of the statute of limitations for bringing to responsibility for committing a tax offense. Statute of limitations for tax offenses is three years, which are calculated: - from the day the offense was committed (applies to offenses consisting in a gross violation of the rules for accounting for income and expenses and objects of taxation, as well as non-payment or incomplete payment of taxes); - from the next day after the end of the tax period during which this offense was committed (applies to all other types of offenses provided for in the Tax Code). The limitation period for holding liable is suspended if the person held liable for a tax offense actively opposed the on-site tax audit, which became an insurmountable obstacle to its conduct and determination by the tax authorities of the amounts of taxes payable to the budget system RF. Circumstances excluding the guilt of a person in committing a tax offense, admit: - the commission of an act containing signs of a tax offense due to a natural disaster or other emergency and insurmountable circumstances (these circumstances are established by the presence of well-known facts, publications in the media and in other ways that do not require special means of proof); - the commission of an act containing signs of a tax offense by a taxpayer - an individual who at the time of its commission was in a state in which this person could not be aware of his actions or manage them due to a disease state (these circumstances are proved by submitting documents to the tax authority, which, in terms of meaning, content and date, refer to the tax period in which the tax offense was committed); - implementation by a taxpayer or a tax agent of written explanations on the application of legislation on taxes and fees given by a tax authority or other authorized state body or their officials within their competence (these circumstances are established in the presence of relevant documents of these bodies, which, in meaning and content, relate to to the tax periods in which the tax offense was committed, regardless of the date of publication of these documents). In the presence of the above circumstances, a person is not subject to liability for committing a tax offense. Circumstances mitigating or aggravating responsibility for committing a tax offense are established by a court or a tax authority and taken into account by it when imposing sanctions. Circumstances mitigating liability for committing a tax offense admit: - the commission of an offense due to a combination of difficult personal or family circumstances; - commission of an offense under the influence of threat or coercion or due to material, service or other dependence; - other circumstances that may be recognized by the court as mitigating liability. Circumstances that aggravate liability the commission of a tax offense by a person previously held liable for a similar offense is recognized. Features of bringing natural persons to responsibility for committing tax offenses. An individual can be held liable for tax liability from the age of sixteen. The liability provided for by the Tax Code for an act committed by an individual occurs if this act does not contain elements of a crime under criminal law. RF. Features of bringing organizations to responsibility for committing tax offenses. Bringing an organization to responsibility for committing a tax offense does not release its officials, if there are appropriate grounds, from administrative, criminal or other liability provided for by laws RF. Features of holding a tax agent liable for committing tax offenses. Holding a tax agent liable for committing a tax offense does not release him from the obligation to transfer the amounts of tax and penalty due. 13.3. Tax sanctions The measure of liability for committing a tax offense is tax sanction. Forms of tax sanctions. Tax sanctions are established and applied in the form of monetary penalties (fines) in the amounts provided for by the articles of the Tax Code for committing a specific type of tax offense. Features of the application of liability measures depending on the presence of mitigating and aggravating circumstances of the commission of a tax offense. If there is at least one mitigating circumstance, the amount of the fine shall be reduced by at least two times in comparison with the amount established by the relevant article of the Tax Code for committing a tax offense. In the presence of an aggravating circumstance, the amount of the fine increases by 100% compared to the amount established by the relevant article of the Tax Code for committing a tax offense. The procedure for collecting a tax sanction. After a decision is made to hold accountable for committing a tax offense in cases where an extrajudicial procedure for collecting tax sanctions is not allowed, the relevant tax authority files a claim with the court to recover a tax sanction from this person held liable for committing a tax offense. An application for the recovery of a tax sanction is filed: - to the arbitration court (when collecting a tax sanction from an organization or an individual entrepreneur); - a court of general jurisdiction (when collecting a tax sanction from an individual who is not an individual entrepreneur). 13.4. Measures of administrative responsibility for violations in the field of taxation An administrative offense is an unlawful, guilty action (inaction) of an individual or legal entity, for which the Code of Administrative Offenses or the laws of the constituent entities of the Russian Federation on administrative offenses establish administrative responsibility. Forms of guilt in the commission of an administrative offense. An administrative offense is recognized as committed intentionally if the person who committed it was aware of the unlawful nature of his action (inaction), foresaw its harmful consequences and desired the onset of such consequences or knowingly allowed them or treated them indifferently. An administrative offense is recognized as committed through negligence if the person who committed it foresaw the possibility of the harmful consequences of his action (inaction), but without sufficient grounds, presumptuously counted on preventing such consequences or did not foresee the possibility of such consequences, although they should have and could have them. anticipate. It is not an administrative offense for a person to cause harm to legally protected interests in a state of emergency, i.e. to eliminate a danger that directly threatens the person and rights of this person or other persons, as well as the legally protected interests of society or the state, if this danger could not be eliminated by other means and if the harm caused is less significant than the harm prevented. An individual who, at the time of committing unlawful actions (inaction), was in a state of insanity, i.e., could not realize the actual nature and wrongfulness of his actions (inaction) or manage them due to a chronic mental disorder, temporary mental disorder, dementia, is not subject to administrative liability or other mental illness. Composition of persons subject to administrative responsibility. A person who has reached the age of sixteen at the time of committing an administrative offense is subject to administrative responsibility. A legal entity is found guilty of committing an administrative offense if it is established that it had the opportunity to comply with the rules and regulations, for the violation of which the Tax Code or the laws of the constituent entity of the Russian Federation provide for administrative liability, but this person did not take all measures depending on them to comply with them . An official is subject to administrative responsibility in the event that he commits an administrative offense in connection with non-performance or improper performance of his official duties. For the purposes of the Code of Administrative Offenses, an official is: - a person who permanently, temporarily or in accordance with special powers, performing the functions of a representative of the authorities, i.e., endowed in the manner prescribed by law with administrative powers in relation to persons who are not in official dependence on him; - a person who performs organizational and administrative or administrative and economic functions in state bodies, local governments, state and municipal organizations, as well as in the Armed Forces of the Russian Federation, other troops and military formations of the Russian Federation. The heads and other employees of other organizations who have committed administrative offenses in connection with the performance of organizational and administrative or administrative and economic functions, as well as persons engaged in entrepreneurial activities without forming a legal entity, shall bear administrative responsibility as officials, unless otherwise provided by law. Composition of administrative offenses in the field of taxes and fees and liability for their commission indicated in chap. 15 of the Code of Administrative Offenses (Art. 15.3-15.7 and Art. 15.11). For the commission of administrative offenses in the field of taxation, measures of administrative responsibility are currently applied in the form of an administrative fine. The imposition of an administrative penalty on a legal entity does not relieve the guilty individual from administrative liability for this offense, just as bringing an individual to administrative or criminal liability does not relieve a legal entity from administrative liability for this offense. With the insignificance of the administrative offense committed, the judge, the body, or the official authorized to solve the administrative offense case, can release the person who committed the administrative offense from administrative liability and confine themselves to oral remarks. 13.5. Criminal liability for tax crimes Features of the commission of certain illegal acts in the tax sphere, the size and nature of the damage caused by their means necessitated their inclusion in the group of the most dangerous illegal encroachments - crimes. In relation to this category of acts, a special term "tax crime" was introduced. tax crime - this is an unlawful act committed in the tax sphere, the criminal nature of which is recognized by the current criminal legislation of the territory to whose jurisdiction it is assigned. Three types of tax crimes are currently criminalized in the criminal legislation of Russia: - tax evasion (Articles 194, 198 and 199 of the Criminal Code); - violation of obligations to withhold and transfer tax payments (Article 199.1 of the Criminal Code); - preventing the forced collection of tax payments (Article 199.2 of the Criminal Code). Composition of persons subject to criminal liability. Only a sane natural person who has reached the age of sixteen by the time the crime was committed is subject to criminal liability for the commission of a tax crime. If a minor has reached the prescribed age, but due to a mental retardation not associated with a mental disorder, at the time of committing a socially dangerous act, could not fully realize the actual nature and social danger of his actions (inaction) or manage them, he is not subject to criminal liability . A person who, at the time of committing a socially dangerous act, was in a state of: - insanity, i.e. could not realize the actual nature and social danger of their actions (inaction) or manage them due to a chronic mental disorder; - temporary mental disorder; - dementia; - other morbid state of mind. Forms of guilt in the commission of a tax crime. A person who committed an act intentionally or through negligence is recognized as guilty of a crime. A crime committed intentionally is an act committed with direct or indirect intent. A crime is recognized as committed with direct intent if the person was aware of the social danger of his actions (inaction), foresaw the possibility or inevitability of socially dangerous consequences and desired their occurrence. A crime is recognized as committed with indirect intent if the person was aware of the social danger of his actions (inaction), foresaw the possibility of socially dangerous consequences, did not want, but consciously allowed these consequences or treated them indifferently. A crime committed through negligence is an act committed through thoughtlessness or negligence. A crime is recognized as committed due to frivolity if a person foresaw the possibility of socially dangerous consequences of his actions (inaction), but without sufficient grounds, presumptuously counted on preventing these consequences. A crime is recognized as committed through negligence if the person did not foresee the possibility of socially dangerous consequences of his actions (inaction), although with the necessary care and foresight he should have and could have foreseen these consequences. An act is recognized as committed innocently if the person who committed it was not aware and, due to the circumstances of the case, could not be aware of the social danger of his actions (inaction) or did not foresee the possibility of socially dangerous consequences and, due to the circumstances of the case, should not or could not have foreseen them. An act is also recognized as committed innocently if the person who committed it, although he foresaw the possibility of socially dangerous consequences of his actions (inaction), could not prevent these consequences due to the inconsistency of his psychophysiological qualities with the requirements of extreme conditions or neuropsychic overload. It is not a crime to cause harm to interests protected by criminal law: - in a state of emergency, i.e. to eliminate the danger that directly threatens the person and the rights of this person or other persons, the legally protected interests of society or the state, if this danger could not be eliminated by other means and at the same time the extreme limits were not exceeded need; - as a result of physical coercion, if, as a result of such coercion, the person could not control his actions (inaction); - a person acting in pursuance of an order or order binding on him. Criminal liability for causing such harm is borne by the person who issued the unlawful order or instruction. A person who has committed a deliberate crime in pursuance of a deliberately unlawful order or instruction is criminally liable on a common basis. Failure to comply with a deliberately unlawful order or instruction precludes criminal liability. Types of tax crimes. The current criminal legislation of the Russian Federation adheres to the position of classifying tax crimes as a group of economic crimes. In the current Criminal Code, tax crimes are considered in Ch. 22 "Crimes in the sphere of economic activity" sec. 8 "Crimes in the sphere of economy". The text of the Criminal Code contains five articles on tax crimes: - Art. 194 "Evasion of customs payments collected from an organization or individual"; - art. 198 "Evasion of tax and (or) collection from an individual"; - art. 199 "Evasion of taxes or fees from the organization"; - art. 199.1 "Failure to fulfill the duties of a tax agent"; - art. 199.2 "Concealment of funds or property of an organization or individual entrepreneur, at the expense of which taxes and (or) fees should be collected." Topic 14. FEDERAL TAXES 14.1. Value Added Tax (VAT) VAT in the world practice of taxation appeared relatively recently, about 50 years ago. At its core, VAT can be recognized as a consumption tax. The tax is usually levied on the value added of products for each sale and purchase. VAT refers to universal indirect taxes. In Russia, VAT was introduced, among other things, to solve the problem of harmonizing the national tax system with the tax systems of countries - members of the European Economic Community. VAT is classified as a federal tax, and revenues from its payment form approximately half of all tax revenues of the federal budget of Russia. Since January 1, 2001, Part Two of the Tax Code (Section 8 "Federal Taxes", Chapter 21 "Value Added Tax") has been the main normative act providing legal regulation of VAT payment since January XNUMX, XNUMX. taxpayers VAT are: - organizations; - individual entrepreneurs; - persons recognized as VAT payers in connection with the movement of goods across the customs border of the Russian Federation, determined in accordance with the Labor Code. Before the entry into force of 21 of the Tax Code, individual entrepreneurs were not VAT payers. Object of taxation: - sale of goods (works, services) on the territory of the Russian Federation; - transfer on the territory of the Russian Federation of goods (performance of work, provision of services) for own needs, the costs of which are not deductible (including through depreciation) when calculating corporate income tax; - performance of construction and installation works for own consumption; - importation of goods into the customs territory RF. The tax base when selling goods (works, services) is determined by the taxpayer in accordance with Ch. 21 of the Tax Code, depending on the specifics of the sale of goods (works, services) produced by him or purchased on the side. The tax base is established separately for each transaction for the sale of goods (works, services) on the territory of the Russian Federation. When goods are imported into the customs territory of the Russian Federation, the tax base is determined by the taxpayer in accordance with Ch. 21NKiTK. When determining the tax base, proceeds from the sale of goods (works, services) are calculated on the basis of all income of the taxpayer related to settlements for payment for these goods (works, services) received by him in cash and (or) in kind, including payment in securities. Taxable period. From January 1, 2006, for taxpayers (tax agents) with monthly proceeds from the sale of goods (works, services) without tax, not exceeding 2 million rubles, the tax period is set as a quarter. In all other cases, the tax period is a calendar month. There are three types of VAT tax rates: - 0% (preferential rate); - 10% (preferential rate); - 18% (basic rate). Procedure for calculating tax. The amount of tax is calculated as a percentage of the tax base corresponding to the tax rate, and in case of separate accounting - as the amount of tax received as a result of adding the amounts of taxes calculated separately as percentages of specific tax bases corresponding to tax rates. The total amount of tax is calculated based on the results of each tax period in relation to all transactions recognized as an object of taxation, the date of sale (transfer) of which refers to the corresponding tax period, taking into account all changes that increase or decrease the tax base in a certain tax period. When goods (works, services) are sold, the taxpayer, in addition to the price (tariff) of the goods (works, services) sold, is obliged to present for payment to the buyer of these goods (works, services) the corresponding amount of tax. In settlement documents, including registers of checks and registers for receiving funds from a letter of credit, primary accounting documents and invoices, the corresponding amount of tax is allocated in a separate line. The amount of tax payable to the budget is calculated at the end of each tax period as the total amount of tax reduced by the amount of tax deductions, calculated in accordance with NK. tax deductions. The taxpayer has the right to reduce the total amount of the calculated tax by the amounts established in Art. 171 Tax Code tax deductions. If at the end of the tax period the amount of tax deductions exceeds the total amount of tax calculated on transactions recognized as an object of taxation, then the resulting difference is subject to compensation (offset, refund) to the taxpayer. Procedure and terms of tax payment. When goods are imported into the customs territory of the Russian Federation, the amount of tax payable to the budget is paid in accordance with customs legislation. Payment of tax on all other transactions recognized as an object of taxation in the territory of the Russian Federation is made at the end of each tax period based on the actual sale (transfer) of goods (performance, including for own needs, work, provision, including for own needs, services ) for the expired tax period no later than the 20th day of the month following the expired tax period, unless otherwise provided by the Tax Code. The amount of tax payable to the budget for transactions involving the sale (transfer, performance, provision for own needs) of goods (works, services) on the territory of the Russian Federation shall be paid at the taxpayer's place of registration with the tax authorities. Tax agents pay the amount of tax at their location. Tax reporting. Taxpayers (tax agents) are required to submit to the tax authorities at the place of their registration the relevant tax declaration no later than the 20th day of the month following the expired tax period, unless otherwise provided by the Tax Code. Taxpayers who pay taxes on a quarterly basis submit a tax return no later than the 20th day of the month following the expired quarter. 14.2. Excises Unlike most taxes, excises are actually levied only in the sphere of production. The payment of excise tax is obligatory in the production of certain categories of goods. Excises are not levied on works and services. Excises are among the individual indirect taxes. In Russia, excises are classified as federal taxes. Since January 1, 2001, Part Two of the Tax Code (Section 8 "Federal Taxes", Chapter 22 "Excises") has been the main normative act providing legal regulation of the payment of excise taxes. The following are recognized as excise taxpayers: - organizations; - individual entrepreneurs; - persons recognized as taxpayers in connection with the movement of goods across the customs border of the Russian Federation, determined in accordance with the Labor Code. Organizations and other persons are recognized as taxpayers if they perform operations with excisable goods provided for by the Tax Code. excisable goods are: - ethyl alcohol from all types of raw materials, with the exception of brandy alcohol; - alcohol-containing products (solutions, emulsions, suspensions and other products in liquid form) with a volume fraction of ethyl alcohol of more than 9%; - alcoholic products; - beer; - tobacco products; - passenger cars and motorcycles with engine power over 112,5 kW (150 hp); - automobile gasoline; - diesel fuel; - motor oils for diesel and (or) carburetor (injector) engines; - straight-run gasoline. The object of taxation The following transactions are recognized: - sale on the territory of the Russian Federation by persons of excisable goods produced by them; - sale by persons of confiscated or ownerless excisable goods transferred to them by authorized state bodies, as well as excisable goods that have been abandoned in favor of the state and which are subject to conversion into state and (or) municipal property; - transfer on the territory of the Russian Federation by persons of excisable goods produced by them from give-and-take raw materials (materials) to the owner of the specified raw materials (materials) or to other persons; - transfer within the structure of the organization of produced excisable goods for further production of non-excisable goods (with the exception of cases specified in the Tax Code for the transfer of produced straight-run gasoline and denatured ethyl alcohol); - transfer on the territory of the Russian Federation by persons of excisable goods produced by them for their own needs; - transfer on the territory of the Russian Federation by persons of excisable goods produced by them to the authorized (reserve) capital of organizations, mutual funds of cooperatives, as well as as a contribution under a simple partnership agreement (agreement on joint activities); - transfer on the territory of the Russian Federation by an organization (business company or partnership) of excisable goods produced by it to its participant (his successor or heir) upon his withdrawal (withdrawal) from the organization (business company or partnership); - transfer of excisable goods produced under a simple partnership agreement (agreement on joint activities) to a participant (his legal successor or heir) of the said agreement upon separation of his share from the property in common ownership of the participants in the agreement, or division of such property; - transfer of manufactured excisable goods for processing on a give-and-take basis; - import of excisable goods into the customs territory of the Russian Federation; - receipt (posting) of denatured ethyl alcohol by an organization that has a certificate for the production of non-alcohol-containing products; - receipt of straight-run gasoline by an organization that has a certificate for the processing of straight-run gasoline. tax rates. Taxation of excisable goods provides for the application of a fixed, ad valorem or combined tax rate for each type of object of taxation. The fixed (specific) tax rate is calculated in absolute amount per unit of measurement. The ad valorem tax rate is calculated as a percentage per unit of measure. The combined tax rate implies a certain combination of elements of the specific and ad valorem tax rates. The tax base established separately for each type of excisable goods. The tax base for the sale (transfer) of excisable goods produced by the taxpayer is determined depending on the tax rates established for these goods. The tax base does not include funds received by the taxpayer that are not related to the sale of excisable goods. The tax base for transactions involving the sale of excisable goods for which ad valorem (as a percentage) tax rates are set increases by the amounts received for the sale of excisable goods in the form of: - financial assistance; - advance or other payments; - payment for future deliveries of excisable goods; - replenishment of special purpose funds; - to increase income; - interest (discount) on promissory notes. With regard to excisable goods for which different tax rates are established, the tax base is determined in relation to each tax rate. tax period recognized as a calendar month. The procedure for calculating excise duty. The amount of excise is determined at the end of each tax period as the amount of excise reduced by tax deductions, determined in accordance with the Tax Code. The amount of excise tax on excisable goods is calculated based on the results of each tax period in relation to all transactions for the sale of excisable goods, the date of sale (transfer) of which refers to the corresponding tax period, as well as taking into account all changes that increase or decrease the tax base in the corresponding tax period. The amount of excise tax on excisable goods for which fixed (specific) tax rates are established is calculated as the product of the relevant tax rate and the tax base. The amount of excise duty on excisable goods for which ad valorem (as a percentage) tax rates are established is calculated as the percentage of the tax base corresponding to the tax rate. The amount of excise tax on excisable goods (including those imported into the territory of the Russian Federation), for which combined tax rates are established (consisting of a fixed (specific) and ad valorem (as a percentage) tax rate), is calculated as the amount obtained by adding the amounts of excise, calculated as the product of a fixed (specific) tax rate and the volume of sold (transferred, imported) excisable goods in physical terms and as a percentage of the maximum retail price of such goods corresponding to the ad valorem (as a percentage) tax rate. The total amount of excise when making transactions with excisable goods recognized as an object of taxation is the amount received as a result of adding the amounts of calculated excise for each type of excisable goods subject to excise at different tax rates. Calculation of the amounts of tax payable at the location of separate subdivisions is carried out by the taxpayer independently. tax deductions. The taxpayer has the right to reduce the amount of excise duty on excisable goods by the amounts specified in Art. 200 NK tax deductions. Procedure and terms of tax payment defined in Art. 204 NK. In most cases, payment of excise duty upon the sale (transfer) of excisable goods produced by taxpayers is made based on the actual sale (transfer) of these goods for the expired tax period in equal installments no later than the 25th day of the month following the reporting month, and no later than the 15th date of the second month following the reporting month. There are also exceptions. For example, payment of excise tax when performing operations with straight-run gasoline and denatured ethyl alcohol by taxpayers who have the appropriate certificate is made no later than the 25th day of the third month following the expired tax period. As a rule, excise tax on excisable goods is paid at the place of production of such goods. Tax reporting. Taxpayers are obliged to submit to the tax authorities at their location, as well as at the location of each of their separate subdivisions, a tax declaration for the tax period in terms of the operations they carry out that are recognized as an object of excise taxation, no later than the 25th day of the month following the expired tax period. Taxpayers who have a certificate of registration of a person performing operations with straight-run gasoline and (or) a certificate of registration of an organization performing operations with denatured ethyl alcohol - no later than the 25th day of the third month following the reporting one. 14.3. Personal income tax Personal income tax is a direct tax. In Russia, personal income tax is classified as a federal tax. Since January 1, 2001, the main normative act that provides legal regulation of the payment of personal income tax has been part two of the Tax Code (Section 8 "Federal Taxes", Chapter 23 "Individual Income Tax"). taxpayers Individuals are recognized as personal income tax: - who are tax residents of the Russian Federation; - receiving income from sources in the Russian Federation and at the same time not being tax residents of the Russian Federation. Tax residents are individuals who actually stay in the Russian Federation for at least 183 calendar days within 12 consecutive months. The period of stay of an individual in the Russian Federation is not interrupted for periods of his departure outside the Russian Federation for short-term (less than six months) treatment or education. Regardless of the actual time spent in the Russian Federation, tax residents of the Russian Federation are: - Russian servicemen serving abroad; - employees of public authorities and local governments seconded to work outside the Russian Federation. Object of taxation. For individuals who are tax residents of the Russian Federation, the object of taxation is income received by taxpayers: from sources in the Russian Federation and from sources outside the Russian Federation, and for individuals who are not tax residents of the Russian Federation - only income from sources in the Russian Federation. The list of income of individuals not subject to taxation (exempted from taxation) is defined in Art. 217 NK. In determining tax base all incomes of the taxpayer received by him both in cash and in kind, or the right to dispose of which he has arisen, as well as income in the form of material benefits, are taken into account. If any deductions are made from the taxpayer's income by his order, by the decision of the court or other bodies, they do not reduce the tax base. The tax base is determined separately for each type of income, for which different tax rates are established. It is established as a monetary expression of income subject to taxation, reduced by the amount of tax deductions. The tax period is a calendar year. tax deductions. When determining the size of the tax base, the taxpayer has the right to receive: - standard tax deductions; - social tax deductions; - property tax deductions; - professional tax deductions. All provided tax deductions apply only to income subject to personal income tax at a rate of 13%. If the amount of tax deductions in a tax period turns out to be more than the amount of income subject to taxation for the same tax period, then the tax base for this tax period is assumed to be zero. Unless otherwise provided by the Tax Code, the difference between the amount of tax deductions in this tax period and the amount of income subject to taxation is not transferred to the next tax period. Standard tax deductions are provided to the taxpayer by one of the tax agents that are the source of income payment, at the choice of the taxpayer on the basis of his written application and documents confirming the right to such tax deductions. The amount of the deduction ranges from 400 to 3 thousand rubles. depending on the basis for granting it. Taxpayers entitled to more than one standard tax deduction are granted the maximum of the applicable deductions. This rule does not apply to the standard tax deduction (in the amount of 600 rubles) provided in connection with the fact that the taxpayer has children to provide for. Social tax deductions provided if during the tax period the taxpayer made expenses related to: - the provision of financial assistance directed to charitable purposes; - donation of funds transferred (paid) by the taxpayer to religious organizations for the implementation of their statutory activities; - payment for education in educational institutions; - payment for treatment services and the cost of medicines. Starting January 1, 2007, the amount of social tax deductions for education and treatment expenses was increased to 50 thousand rubles, and, starting from January 1, 2008, the legislator provided for the introduction of a total deduction limit of 100 thousand rubles. This limit does not apply to persons bearing expenses: - for the education of their children (for these expenses, a deduction limit of 50 thousand rubles has been maintained); - for expensive treatment (the deduction is provided in the amount of actual expenses incurred) The deduction limit for a taxpayer's income transferred to charitable purposes (no more than 25% of the amount of income received in the tax period) has also remained unchanged. In all other cases, social tax deductions are provided to the taxpayer in the amount of actually incurred expenses, but in total no more than 100 thousand rubles. in the tax period. property tax deduction provided to the taxpayer in case of committing in the tax period: - sale of property belonging to him; - expenses for the construction or acquisition of real estate for housing in the territory of the Russian Federation. The taxpayer can claim a deduction in the event of the sale of any property, both movable and immovable. The amount of the deduction in this case depends on: - the time during which the property was owned by the taxpayer; - the type of property being sold. When selling any property that has been owned by a taxpayer for three years or more, a property tax deduction is provided in an amount equal to the amount received by the taxpayer upon sale. If the taxpayer owned the sold property for less than three years, he will not be able to claim a deduction in an amount exceeding 1 million rubles. when selling real estate and 125 thousand rubles. - when selling any other property. The property tax deduction does not apply to income received by individual entrepreneurs from the sale of property in connection with their entrepreneurial activities. Instead of using the right to receive the specified property tax deduction, the taxpayer has the right to reduce the amount of his taxable income by the amount of actually incurred and documented expenses related to the receipt of these incomes. A property tax deduction for construction costs or the acquisition of real estate for housing (we are talking about a residential building, apartment or room) can be provided not only in relation to the entire object, but also during the construction or acquisition of a share (s) in it. The total amount of the property tax deduction provided for by this subparagraph may not exceed 1 million rubles. and may be increased only by the amount used to repay interest on targeted loans (credits) received from credit and other organizations of the Russian Federation and actually spent by the taxpayer on new construction or the acquisition of said real estate. This type of property tax deduction can be granted to the taxpayer only once (moreover, the taxpayer can receive it either from the employer or by submitting an appropriate application to the tax authority). Re-provision of the deduction to the taxpayer is not allowed. Right to receive professional tax deductions have the following categories of taxpayers: - individuals engaged in entrepreneurial activities without forming a legal entity; - taxpayers receiving income from the performance of work (rendering of services) under civil law contracts; - taxpayers receiving royalties or remuneration for the creation, performance or other use of works of science, literature and art, remuneration to authors of discoveries, inventions and industrial designs; - notaries in private practice; - lawyers who have established law offices; - other persons engaged in private practice in accordance with the procedure established by the current legislation. As a rule, the deduction is provided in the amount of actually incurred and documented expenses directly related to the specified activity. To receive the deduction, taxpayers must submit a written application to their tax agent in a timely manner. In the absence of a tax agent, taxpayers submit a corresponding written application to the tax authority simultaneously with the filing of a tax return at the end of the tax period. tax rate. The tax rate is set in the range from 9 to 35%. For most personal incomes, the personal income tax rate is 13%. Procedure for calculating tax. The total amount of tax is calculated based on the results of the tax period in relation to all income of the taxpayer, the date of receipt of which refers to the corresponding tax period. The amount of tax when establishing the tax base is calculated as a percentage of the tax base corresponding to the tax rate. The total amount of tax is the amount received as a result of adding the amounts of the calculated tax. The tax amount is determined in full rubles. The tax amount is less than 50 kopecks. discarded, and 50 kopecks. and more - are rounded up to the full ruble. Procedure and terms of tax payment. With regard to the majority of taxpayer's income, the source of which is a tax agent (organization, individual entrepreneur, etc.), the obligation to calculate and pay tax is assigned to this tax agent. In the case of receipt of income from other sources (for example, from individuals or sources outside the Russian Federation), the amount of tax payable is calculated by the taxpayer independently, taking into account the amounts of tax withheld by tax agents when paying income to the taxpayer. At the same time, the losses of previous years incurred by an individual do not reduce the tax base. The amount of tax payable shall be paid at the place of residence of the taxpayer no later than July 15 of the year following the expired tax period. Taxpayers who have received income, upon payment of which tax agents did not withhold the amount of tax, pay tax in equal installments in two payments: - the first - no later than 30 days from the date of delivery by the tax authority of a tax notice on the payment of tax; - the second - no later than 30 days after the first payment deadline. The amounts of tax actually paid by a taxpayer who is a tax resident of the Russian Federation outside the Russian Federation in accordance with the legislation of other states on income received outside the Russian Federation are not counted when paying tax in the Russian Federation, unless otherwise provided by the relevant treaty (agreement) on avoiding double taxation. 14.4. Unified social tax The UST is used to mobilize the funds necessary to materially secure the right of citizens to state pension and social security, as well as medical care. Since January 1, 2001, part two of the Tax Code (Section 8 "Federal Taxes", Chapter 24 "Unified Social Tax") has been the main regulatory act that provides legal regulation of the payment of the UST. taxpayers UST are recognized: - individual entrepreneurs, lawyers, notaries engaged in private practice; - organizations, individual entrepreneurs, individuals making payments to individuals. Object of taxation UST depends on the category of the taxpayer. Payments and remuneration (regardless of the form in which they are made) are not recognized as an object of UST taxation if: - for corporate taxpayers, such payments are not classified as expenses that reduce the tax base for corporate income tax in the current reporting (tax) period; - for taxpayers - individual entrepreneurs, notaries engaged in private practice, lawyers who have established law offices, or individuals, such payments do not reduce the tax base for personal income tax in the current reporting (tax) period. The tax base UST depends on the category of the taxpayer. When determining the tax base, any payments and remunerations are taken into account (with the exception of the amounts specified in Article 238 of the Tax Code as not subject to taxation), regardless of the form in which these payments are made. Tax incentives. The categories of persons defined in Article 239 of the Tax Code are exempted from paying the UST with amounts of income not exceeding 100 thousand rubles during the tax period. for each individual. The composition of expenses deductible for tax purposes by this group of taxpayers is determined in a manner similar to the procedure for determining the composition of expenses established for taxpayers of income tax by the relevant articles of Ch. 25 NK. tax period recognized as a calendar year. The reporting periods for the UST are the first quarter, six months and nine months of the calendar year. Tax rates according to the UST are established in a differentiated form and are defined in Art. 241 NK. The maximum aggregate UST rate of 26% is set for the tax base up to 280 thousand rubles. Calculation and payment procedure, payment terms and tax reporting according to UST are defined: - for taxpayers-employers - in Art. 243 NK; - taxpayers who do not make payments and remuneration in favor of individuals, - in Art. 244 NK. UST receipts are distributed between: - the federal budget; - RF social insurance fund; - Compulsory medical insurance funds. Taxpayers-employers calculate and pay UST separately to the federal budget and each fund. Taxpayers submit a tax return on tax no later than March 30 of the year following the expired tax period. A copy of the tax return with a note from the tax authority or another document confirming the submission of the declaration to the tax authority, the taxpayer, no later than July 1 of the year following the expired tax period, submits to the territorial authority of the Pension Fund of the Russian Federation. For individual entrepreneurs (in terms of income not payable to their employees), lawyers, notaries engaged in private practice, the calculation of the amounts of advance payments payable during the tax period is made by the tax authority based on the tax base of this taxpayer for the previous tax period and established tax rates. Advance payments are paid by the taxpayer on the basis of tax notices: for January - June - no later than July 15 of the current year in the amount of half of the annual amount of advance payments; for July - September - no later than October 15 of the current year in the amount of one fourth of the annual amount of advance payments; for October - December - no later than January 15 of the next year in the amount of one fourth of the annual amount of advance payments. The calculation of the tax at the end of the tax period is carried out by taxpayers, with the exception of lawyers, on their own, based on all income received in the tax period, taking into account the costs associated with their extraction, and the established rates. Calculation and payment of tax on the income of lawyers is carried out by bar associations, law firms and legal advice offices. The difference between the amounts of advance payments paid for the tax period and the amount of tax payable in accordance with the tax return shall be paid no later than July 15 of the year following the tax period, or offset against future tax payments or refunded to the taxpayer. 14.5. Corporate income tax Corporate income tax should be classified as a direct tax. In Russia, corporate income tax is considered among the federal taxes. Since January 1, 2002, Part Two of the Tax Code (Section 8 "Federal Taxes", Chapter 25 "Corporate Income Tax") has been the main normative act providing legal regulation of the payment of corporate income tax. taxpayers corporate income tax is recognized: - Russian organizations; - foreign organizations operating in the Russian Federation through permanent representative offices and (or) receiving income from sources in the Russian Federation. The object of taxation corporate income tax recognizes the profit received by the taxpayer. Rules for attributing income to the taxpayer's profit for the purposes of taxation by corporate income tax. The general rules for determining income for the purposes of taxation by corporate income tax are defined in Art. 248-250, 273 NK. The list of income not taken into account when determining the tax base is established in Art. 251 NK. The taxpayer reduces the income received by the amount of expenses incurred. The general rules for the recognition of expenses for the purposes of taxation as corporate income tax are defined in Art. 252-255, 260-273 NK. Income and expenses of the taxpayer are recorded in cash. tax base the monetary expression of the profit subject to the taxation is recognized. Taxpayers calculate the tax base at the end of each reporting (tax) period on the basis of tax accounting data. Tax accounting - a system for summarizing information for determining the tax base for a tax based on the data of primary documents grouped in accordance with the procedure provided for by the Tax Code. The tax accounting system is organized by the taxpayer independently. The procedure for maintaining tax records is established by the taxpayer in the accounting policy for taxation purposes, approved by the relevant order (instruction) of the head. Tax and other authorities are not entitled to establish mandatory forms of tax accounting documents for taxpayers. Income received by a Russian organization from sources outside the Russian Federation is taken into account when determining its tax base. These incomes are taken into account in full, including expenses incurred both in the Russian Federation and abroad. Tax amounts paid in accordance with the legislation of foreign states by a Russian organization shall be credited when this organization pays tax in the Russian Federation. At the same time, the amount of creditable amounts of taxes paid outside the Russian Federation cannot exceed the amount of tax payable by this organization in the Russian Federation. Tax rate as a general rule is 24%. In this case, the amount of tax: - calculated at a tax rate of 6,5%, credited to the federal budget; - calculated at the tax rate in the amount of 17,5%, credited to the budgets of the constituent entities of the Russian Federation. The laws of the constituent entities of the Russian Federation may reduce the prescribed tax rate for certain categories of taxpayers in respect of taxes credited to the budgets of the constituent entities of the Russian Federation. However, the specified tax rate cannot be lower than 3,5%. The amounts of taxes calculated at the following tax rates shall be credited to the federal budget in full. Tax rates on the income of foreign organizations not related to activities in the Russian Federation through a permanent establishment are established in the following amounts: - 20% - from all income (excluding income in the form of dividends and transactions with certain types of debt obligations); - 10% - from the use, maintenance or lease (freight) of ships, aircraft or other mobile vehicles or containers in connection with international transportation. The following rates apply to the tax base determined on income received in the form of dividends: - 9% - on income received in the form of dividends from Russian organizations by Russian organizations and individuals - tax residents of the Russian Federation; - 15% - on income received in the form of dividends from Russian organizations by foreign organizations, as well as on income received in the form of dividends by Russian organizations from foreign organizations. The following tax rates apply to the tax base determined on transactions with certain types of debt obligations: - 15% - on income in the form of interest on state and municipal securities (except for the securities indicated below), the terms of issue and circulation of which provide for income in the form of interest; - 9% - on income in the form of interest on municipal securities issued for a period of at least three years before January 1, 2007, as well as on income in the form of interest on mortgage-backed bonds issued before January 1, 2007, and income of the founders of trust management of mortgage coverage received on the basis of the acquisition of mortgage participation certificates issued by the manager of mortgage coverage before January 1, 2007; - 0% - on income in the form of interest on state and municipal bonds issued before January 20, 1997 inclusive, as well as on income in the form of interest on bonds of the state currency bonded loan of 1999, issued during the novation of bonds of the internal state currency loan series III, issued in order to ensure the conditions necessary for the settlement of the internal foreign currency debt of the former USSR and the internal and external foreign currency debt of the Russian Federation. Profits received by the CBR from carrying out activities related to the performance of its functions provided for by Federal Law No. 10.07.2002-FZ of July 86, XNUMX "On the Central Bank of the Russian Federation (Bank of Russia)" are subject to tax at the tax rate 0%. tax period the calendar year is recognized for tax purposes. The first quarter, six months and nine months of a calendar year are recognized as tax reporting periods. Reporting periods for taxpayers who calculate monthly advance payments on the basis of actual profits are a month, two months, three months, and so on until the end of the calendar year. The procedure for calculating tax and advance payments. The tax is defined as the percentage of the tax base corresponding to the tax rate. Unless otherwise established by the Tax Code, the amount of tax based on the results of the tax period is determined by the taxpayer independently. At the end of each reporting (tax) period, unless otherwise provided by the Tax Code, taxpayers calculate the amount of the advance payment based on the tax rate and taxable profit calculated on an accrual basis from the beginning of the tax period to the end of the reporting (tax) period. During the reporting period, taxpayers determine the amount of the monthly advance payment in the manner prescribed by Art. 286 NK. Taxpayers have the right to switch to the definition of monthly advance payments based on the actually received profit, subject to calculation. In this case, the amounts of advance payments shall be calculated by taxpayers on the basis of the tax rate and the actual profit received, calculated on an accrual basis from the beginning of the tax period to the end of the relevant month. The amount of advance payments to be paid to the budget is established taking into account the previously accrued amounts of advance payments. The taxpayer has the right to switch to paying monthly advance payments based on actual profit by notifying the tax authority no later than December 31 of the year preceding the tax period in which the transition to this system of paying advance payments takes place. At the same time, the system for making advance payments cannot be changed by the taxpayer during the tax period. Terms and procedure for payment of tax and tax in the form of advance payments. The tax payable at the end of the tax period shall be paid no later than the deadline set for filing tax returns for the relevant tax period. Advance payments based on the results of the reporting period are paid no later than the deadline set for filing tax returns for the corresponding reporting period. Monthly advance payments payable during the reporting period shall be paid no later than the 28th day of each month of this reporting period. Taxpayers who calculate monthly advance payments based on actual profits made pay advance payments no later than the 28th day of the month following the month following which the tax is calculated. According to the results of the reporting (tax) period, the amounts of monthly advance payments paid during the reporting (tax) period are counted when making advance payments according to the results of the reporting period. Advance payments based on the results of the reporting period are offset against the payment of tax based on the results of the tax period. Tax reporting. Taxpayers, regardless of whether they have an obligation to pay tax and (or) advance tax payments, the specifics of calculating and paying tax, are obliged to submit relevant tax declarations to the tax authorities at the place of their location and the location of each separate subdivision after the expiration of each reporting and tax period. Tax agents are obliged, upon the expiration of each reporting (tax) period in which they made payments to a taxpayer, to submit tax calculations to the tax authorities at their location in the manner prescribed by this article. Based on the results of the reporting period, taxpayers submit simplified tax returns. Non-profit organizations that do not have obligations to pay tax submit a tax return in a simplified form after the expiration of the tax period. Taxpayers (tax agents) submit tax declarations (tax calculations) no later than 28 calendar days from the end of the relevant reporting period. Taxpayers who calculate the amount of monthly advance payments on the basis of actually received profits submit tax returns within the time limits established for the payment of advance payments. Tax declarations (tax calculations) based on the results of the tax period are submitted by taxpayers (tax agents) no later than March 28 of the year following the expired tax period. 14.6. Mining tax Mandatory payments are collected from subsoil users in accordance with the current legislation. Since January 1, 2002, Part Two of the Tax Code (Section 8 "Federal Taxes", Chapter 26 "Tax on Mineral Extraction") is the main normative act that provides legal regulation of the payment of the MET. MET taxpayers it is customary to consider organizations and individual entrepreneurs recognized as subsoil users in accordance with the law RF. The object of taxation of severance tax recognized minerals: - extracted from the subsoil on the territory of the Russian Federation on the subsoil plot provided to the taxpayer for use in accordance with the legislation of the Russian Federation; - extracted from wastes (losses) of extractive industries, if such extraction is subject to separate licensing in accordance with the legislation of the Russian Federation on subsoil; - extracted from subsoil outside the territory of the Russian Federation, if this production is carried out in territories under the jurisdiction of the Russian Federation (as well as leased from foreign states or used on the basis of an international treaty), on a subsoil plot provided to the taxpayer for use. Not recognized as an object of taxation: - common minerals and groundwater, not listed on the state balance of mineral reserves, extracted by an individual entrepreneur and used by him directly for personal consumption; - mined (collected) mineralogical, paleontological and other geological collection materials; - minerals extracted from the subsoil during the formation, use, reconstruction and repair of specially protected geological objects of scientific, cultural, aesthetic, health-improving or other social significance; - minerals extracted from own dumps or waste (losses) of mining and related processing industries, if they were subject to taxation in the course of their extraction from the bowels of the earth in accordance with the generally established procedure; - drainage underground waters not taken into account in the state balance sheet of mineral reserves extracted during the development of mineral deposits or during the construction and operation of underground structures. The tax base is established by the taxpayer independently in respect of each extracted mineral (including useful components extracted from the subsoil along with the extraction of the main mineral). The tax base is considered to be the value of extracted minerals, with the exception of associated gas and combustible natural gas from all types of hydrocarbon deposits. The tax base for the production of associated gas and combustible natural gas from all types of hydrocarbon deposits is determined as the amount of minerals extracted in physical terms. In relation to extracted minerals, for which different tax rates are established or the tax rate is calculated taking into account the coefficient, the tax base is determined in relation to each tax rate. tax period recognized as a calendar month. MET rates are set in Art. 342 of the Tax Code in a differentiated form, depending on the object of taxation, ranging from 0 to 17,5%. Procedure for calculating tax. The amount of tax is calculated at the end of each tax period for each extracted mineral. As a general rule, the amount of tax on extracted minerals is calculated as a percentage of the tax base corresponding to the tax rate. The amount of tax on associated gas and combustible natural gas from all types of hydrocarbon deposits is determined as the product of the corresponding tax rate and the value of the tax base. Terms and procedure for payment of tax. The tax is payable at the location of each subsoil plot provided to the taxpayer for use in accordance with the legislation of the Russian Federation. In this case, the amount of tax payable is calculated on the basis of the share of the mineral extracted at each subsoil plot in the total amount of the extracted mineral of the corresponding type. The amount of tax calculated on minerals mined outside the territory of the Russian Federation is subject to payment at the location of the organization or the place of residence of the individual entrepreneur. The amount of tax payable at the end of the tax period shall be paid no later than the 25th day of the month following the expired tax period. 14.7. water tax The water tax is one of the federal taxes. Previously, the water tax was actually levied in the form of a fee for the use of water bodies on the basis of the relevant Federal Law No. 06.05.1998-FZ of 71 "On fees for the use of water bodies" (the law became invalid on January 1, 2005). Since January 1, 2005, Part Two of the Tax Code (Section 8 "Federal Taxes", Chapter 25.2 "Water Tax") is the main normative act providing legal regulation of the payment of water tax. taxpayers water tax recognized organizations and individuals engaged in special and (or) special water use in accordance with the legislation of the Russian Federation. Objects of taxation The following types of use of water bodies are recognized: - water intake from water bodies; - use of the water area of water bodies, with the exception of wood alloy in rafts and purses; - use of water bodies without water intake for hydropower purposes; - use of water bodies for the purpose of floating wood in rafts and purses. The tax base for each type of water use recognized as an object of taxation is determined by the taxpayer separately for each water body. If different tax rates are established for a water body, the tax base is determined by the taxpayer in relation to each tax rate. Tax period quarter is recognized. Tax rates are differentiated depending on the basins of rivers, lakes, seas and economic regions and the purposes of water abstraction. Their sizes are defined in Art. 333.12 NK. Procedure for calculating tax. The taxpayer calculates the amount of tax independently. The amount of tax at the end of each tax period is calculated as the product of the tax base and the corresponding tax rate. The total amount of the tax is the amount obtained by adding the tax amounts for all types of water use. Procedure and terms of tax payment. The tax is payable at the location of the object of taxation no later than the 20th day of the month following the expired tax period. Topic 15. FEDERAL FEES 15.1. Fee for the use of wildlife objects Since January 1, 2004, the main normative act that provides legal regulation of the payment of fees for the use of wildlife objects has been part two of the Tax Code (Section 8 "Federal Taxes", Chapter 25.1 "Fees for the use of wildlife objects and for the use of objects of aquatic biological resources "). Fee payers for the use of objects of the animal world, with the exception of objects of the animal world related to objects of aquatic biological resources, organizations and individuals, including individual entrepreneurs, who receive, in accordance with the established procedure, a license (permit) for the use of objects of the animal world on the territory of the Russian Federation, are recognized. Objects of taxation objects of the animal world are recognized in accordance with the list established by paragraph 1 of Art. 333.3 of the Tax Code, the removal of which from their habitat is carried out on the basis of a license (permit) for the use of wildlife objects, issued in accordance with the legislation of the Russian Federation. Objects of the animal world, the use of which is carried out to meet personal needs by representatives of indigenous peoples of the North, Siberia and the Far East of the Russian Federation (according to the list approved by the Government of the Russian Federation) and persons who are not related to indigenous peoples, but permanently residing in places, are not recognized as objects of taxation. their traditional residence and traditional economic activities, for which hunting is the basis of existence. Collection rates established in Art. 333.3 of the Tax Code in a differentiated form, depending on the object of taxation. Fee calculation procedure. The amount of the fee for the use of objects of the animal world is determined in relation to each object of the animal world as the product of the corresponding number of objects of the animal world and the fee rate established for the corresponding object of the animal world. The procedure and terms of payment of the fee. Payers shall pay the amount of the fee for the use of objects of the animal world upon obtaining a license (permit) for the use of objects of the animal world. Payment of the fee for the use of objects of the animal world is made by payers at the location of the body that issued the license (permit) for the use of objects of the animal world. 15.2. Fee for the use of objects of aquatic biological resources Since January 1, 2004, the main normative act that provides legal regulation of the payment of fees for the use of objects of aquatic biological resources has been part two of the Tax Code (section 8 "Federal taxes", chapter 25.1 "Fees for the use of objects of the animal world and for the use of objects of aquatic biological resources"). Fee payers for the use of objects of aquatic biological resources are recognized organizations and individuals, including individual entrepreneurs, who receive in accordance with the established procedure a license (permit) for the use of objects of aquatic biological resources in inland waters, in the territorial sea, on the continental shelf of the Russian Federation and in the exclusive economic zone of the Russian Federation , as well as in the Azov, Caspian, Barents Seas and in the area of the Spitsbergen archipelago. Objects of taxation objects of aquatic biological resources are recognized in accordance with the list established by paragraphs 4, 5 of Art. 333.3 of the Tax Code, the removal of which from their habitat is carried out on the basis of a license (permit) for the use of objects of aquatic biological resources, issued in accordance with the legislation of the Russian Federation. Objects of aquatic biological resources that are used to meet personal needs by representatives of the indigenous peoples of the North, Siberia and the Far East of the Russian Federation (according to the list approved by the Government of the Russian Federation) and persons who are not related to indigenous peoples, but permanently residing in places of their traditional residence and traditional economic activity, for which fishing is the basis of existence. Collection rates established in Art. 333.3 of the Tax Code in a differentiated form, depending on the object of taxation. Fee calculation procedure. The amount of the fee for the use of objects of aquatic biological resources is determined in relation to each object of aquatic biological resources as the product of the corresponding number of objects of aquatic biological resources and the fee rate established for the corresponding object of aquatic biological resources. The procedure and terms of payment of the fee. The amount of the fee for the use of objects of aquatic biological resources is paid in the form of one-time and regular contributions. The amount of the one-time fee is determined as a share of the calculated amount of the fee, the amount of which is 10%. Payment of a one-time fee is made upon receipt of a license (permit) for the use of objects of aquatic biological resources. The remaining amount of the fee, determined as the difference between the calculated amount of the fee and the amount of a one-time fee, is paid in equal installments in the form of regular contributions throughout the entire period of validity of the license (permit) for the use of objects of aquatic biological resources on a monthly basis no later than the 20th day. Fees are paid: - payers - individuals, with the exception of individual entrepreneurs - at the location of the authority that issued the license (permit); - payers - organizations and individual entrepreneurs - at the place of their registration. 15.3. Government duty State duty - a fee collected from persons when they apply to authorized state bodies, local government bodies, other bodies and (or) officials, for the commission of legally significant actions in respect of these persons, with the exception of actions performed by consular institutions of the Russian Federation. At the same time, for the purposes of paying the state fee, the issuance of documents (their copies, duplicates) is equated to legally significant actions. Since January 1, 2005, Part Two of the Tax Code (Section 8 "Federal Taxes", Chapter 25.3 "State Duty") has been the main normative act providing legal regulation of the payment of the state fee. State duty payers admit: - organizations; - individuals. These persons are recognized as payers if they: - apply for legally significant actions; - act as defendants in courts of general jurisdiction, arbitration courts or in cases considered by magistrates, and if the court decision is not in their favor and the plaintiff is exempted from paying the state fee. Procedure and terms of payment of the state duty. As a general rule, payers pay the state fee in the following terms: - when applying to the Constitutional Court of the Russian Federation, to courts of general jurisdiction, arbitration courts or justices of the peace - before filing a request, petition, statement, statement of claim, complaint (including an appeal, cassation or supervisory one); - defendants, if the court decision is not in their favor - within ten days from the date of entry into force of the court decision; - when applying for the performance of notarial acts - before the performance of notarial acts; - when applying for the issuance of documents (their copies, duplicates) - before the issuance of documents (their copies, duplicates); - when applying for an apostille - before the apostille is affixed; - when applying for other legally significant actions - before submitting applications and (or) other documents for such actions or before submitting the relevant documents. In the event that several payers who are not entitled to the benefits established by this Chapter apply for a legally significant action at the same time, the state duty shall be paid by the payers in equal shares. State duty is paid in cash or non-cash form. The size of the state fee and the features of its payment are defined in Art. 333.19-333.34 NK. Benefits for certain categories of individuals and organizations are established in Art. 333.35-333.39 NK. For example, the following are exempt from state duty: - federal government bodies, state non-budgetary funds of the Russian Federation, budgetary institutions and organizations; - courts of general jurisdiction, arbitration courts and magistrates, state and municipal museums, archives, libraries and other state and municipal depositories of cultural property; - individuals - Heroes of the Soviet Union, Heroes of the Russian Federation and full holders of the Order of Glory, participants and invalids of the Great Patriotic War. Postponement or installment payment of the state fee is granted at the request of the interested person for a period of up to six months. No interest shall accrue on the amount of the state duty, in respect of which a deferral or installment plan has been granted. The paid state fee is refundable in part or in full in the following cases: - payment of a state duty in a larger amount than provided for in the Tax Code; - return of an application, complaint or other appeal or refusal to accept them by the courts or refusal to perform notarial acts by authorized bodies and (or) officials; - termination of the proceedings or leaving the application without consideration by a court of general jurisdiction or an arbitration court; - refusal of persons who have paid the state fee to perform a legally significant action before applying to the authorized body (to an official) performing (performing) this legally significant action; - refusal to issue a passport of a citizen of the Russian Federation. The refund of the overpaid (collected) amount of the state fee is made upon the application of the payer of the state fee, filed with the tax authority at the place of the action for which the state fee was paid (collected). The application may be filed within three years from the date of payment of the overpaid (collected) amount of the state fee. The tax authorities verify the correctness of the calculation and payment of the state fee in state notary offices, civil registry offices and other bodies, organizations that carry out actions in relation to payers, for the implementation of which a state fee is levied. Topic 16. REGIONAL TAXES AND FEES 16.1. Transport tax The transport tax is a regional tax, obligatory for payment on the territory of the subject of the Russian Federation, on the territory of which it is introduced by the law of the corresponding subject of the Russian Federation. From January 1, 2003, the transport tax is established by the Tax Code (section 9 "Regional taxes and fees", chapter 28 "Transport tax") and the laws of the constituent entities of the Russian Federation on tax. When introducing a tax, the legislative (representative) bodies of a subject of the Russian Federation determine the tax rate within the limits established by the Tax Code, the procedure and terms for its payment. When establishing a tax, the laws of the constituent entities of the Russian Federation may also provide for tax benefits and grounds for their use by the taxpayer. taxpayers tax is recognized by persons on whom, in accordance with the legislation of the Russian Federation, vehicles are registered that are recognized as the object of taxation by transport tax. For vehicles registered to individuals, acquired and transferred by them on the basis of a power of attorney for the right to own and dispose of a vehicle until the official publication of Ch. 28 of the Tax Code, the taxpayer is the person specified in such a power of attorney. The object of taxation recognized vehicles registered in accordance with the established procedure in accordance with the legislation of the Russian Federation: cars, motorcycles, scooters, buses and other self-propelled machines and mechanisms on pneumatic and caterpillar tracks, airplanes, helicopters, motor ships, yachts, sailing ships, boats, snowmobiles, motorized sledges, motor boats, jet skis, non-self-propelled (towed vessels) and other water and air vehicles. The list of vehicles that are not subject to transport tax is established in paragraph 2 of Art. 358 NK. The tax base determined by the type of vehicle. tax period recognized as a calendar year. Tax rates established by the laws of the constituent entities of the Russian Federation in the amounts specified in Art. 361 NK. Tax rates may be increased (reduced) by the laws of the subjects of the Russian Federation, but not more than five times. It is allowed to establish differentiated tax rates for each category of vehicles, as well as taking into account the useful life of vehicles. Procedure for calculating tax. The tax amount, unless otherwise provided by the Tax Code, is calculated for each vehicle as the product of the relevant tax base and the tax rate. Taxpayers-organizations calculate the amount of tax on their own. The amount of tax payable by individual taxpayers is calculated by the tax authorities on the basis of information submitted to the tax authorities by the authorities carrying out state registration of vehicles on the territory of the Russian Federation. Procedure, terms of tax payment and tax reporting. The tax is paid by taxpayers at the location of vehicles in the manner and terms established by the laws of the constituent entities of the Russian Federation. Taxpayers that are organizations submit a tax declaration to the tax authority at the location of vehicles within the time period established by the laws of the constituent entities of the Russian Federation. Taxpayers who are individuals pay transport tax on the basis of a tax notice sent by the tax authority. 16.2. Gambling business tax From January 1, 2004, the tax on gambling business is established by the Tax Code (Section 9 "Regional taxes and fees", Chapter 29 "Tax on gambling business") and the laws of the constituent entities of the Russian Federation on tax, is put into effect in accordance with the Tax Code of the laws of the constituent entities of the Russian Federation on tax and is obligatory for payment in the territory of the corresponding subject of the Russian Federation. When introducing a tax, the legislative (representative) bodies of a constituent entity of the Russian Federation determine the tax rate within the limits established by the Tax Code, the procedure and terms for its payment, and the reporting form for this tax. When establishing a tax, the laws of the constituent entities of the Russian Federation may also provide for tax benefits and grounds for their use by the taxpayer. taxpayers tax organizations or individual entrepreneurs engaged in entrepreneurial activities in the field of gambling act on the gambling business. Gambling business is recognized as entrepreneurial activity associated with the extraction of income by organizations or individual entrepreneurs in the form of winnings and (or) fees for gambling and (or) betting, which is not the sale of goods (property rights), works or services. Objects of taxation are: - game table; - slot machine; - totalizator cash desk; - bookmaker's office. The tax base for each of the objects of taxation is determined separately as the total number of relevant objects of taxation. Tax rates established by the laws of the constituent entities of the Russian Federation within the limits specified in Art. 369 NK. Procedure for calculating tax. The amount of tax is calculated by the taxpayer independently as the product of the tax base established for each object of taxation and the tax rate established for each object of taxation. Procedure and terms of tax payment. The tax payable at the end of the tax period shall be paid by the taxpayer no later than the deadline set for filing a tax return for the corresponding tax period. Thus, the tax must be paid monthly no later than the 20th day of the month following the expired tax period. 16.3. Corporate property tax The tax on property of organizations from January 1, 2004 is established by the Tax Code (Section 9 "Regional taxes and fees", Chapter 30 "Property tax on organizations") and the laws of the constituent entities of the Russian Federation, is put into effect in accordance with the Tax Code, the laws of the constituent entities of the Russian Federation and from the moment entry into force is obligatory for payment on the territory of the corresponding subject of the Russian Federation. When establishing a tax, the legislative (representative) bodies of the constituent entities of the Russian Federation determine the tax rate within the limits established by Ch. 30 of the Tax Code, the procedure and terms for paying tax, the tax reporting form. When establishing a tax, the laws of the constituent entities of the Russian Federation may also provide for tax benefits and grounds for their use by taxpayers. taxpayers taxes are recognized: - Russian organizations; - foreign organizations operating in the Russian Federation through permanent representative offices and (or) owning real estate on the territory of the Russian Federation, on the continental shelf of the Russian Federation and in the exclusive economic zone RF. Objects of taxation defined by the Tax Code depending on the type of taxpayer. Are not recognized as objects of taxation: - land plots and other objects of nature management (water bodies and other natural resources); - property owned on the basis of the right of economic management or operational management by federal executive bodies that legally provide for military and (or) service equivalent to it, used by these bodies for the needs of defense, civil defense, security and law enforcement in the Russian Federation. The tax base is defined as the average annual value of property recognized as an object of taxation. When determining the tax base, property recognized as an object of taxation is taken into account at its residual value, formed in accordance with the established accounting procedure approved in the accounting policy of the organization. The tax base is determined separately in relation to property subject to taxation: - at the location of the organization (the place of registration with the tax authorities of the permanent representative office of the foreign organization); - for each separate division of the organization that has a separate balance sheet; - in relation to each real estate object located outside the location of the organization, a separate subdivision of the organization that has a separate balance sheet, or a permanent representative office of a foreign organization; - in respect of property taxed at different tax rates. The tax base is determined by taxpayers independently in accordance with Sec. 30 NK. tax period recognized as a calendar year. Reporting periods are considered to be the first quarter, six months and nine months of the calendar year. The legislative (representative) body of a constituent entity of the Russian Federation, when determining the tax, has the right not to establish reporting periods. Tax rates are reflected in the laws of the constituent entities of the Russian Federation and cannot exceed 2,2%. It is allowed to establish differentiated tax rates depending on the categories of taxpayers and (or) property recognized as an object of taxation. Tax breaks on the property tax of organizations are defined in Art. 381 NK. Procedure for calculating tax. The amount of tax is calculated based on the results of the tax period as the product of the relevant tax rate and the tax base determined for the tax period. The amount of the advance tax payment is calculated at the end of each reporting period in the amount of one fourth of the product of the relevant tax rate and the average value of the property determined for the reporting period. The legislative (representative) body of a constituent entity of the Russian Federation, when establishing a tax, has the right to provide for certain categories of taxpayers the right not to calculate and not pay advance tax payments during the tax period. Procedure and terms of tax payment. Tax and advance tax payments are subject to payment by taxpayers in the manner and within the time limits established by the laws of the constituent entities of the Russian Federation. During the tax period, taxpayers pay advance tax payments, unless otherwise provided by the law of a constituent entity of the Russian Federation. At the end of the tax period, taxpayers pay the calculated amount of tax. Tax reporting. At the end of each reporting and tax period, taxpayers are obliged to submit to the tax authorities at their location, at the location of each of their separate subdivisions that have a separate balance sheet, as well as at the location of each real estate object (in respect of which a separate procedure for calculating and paying tax is established) tax calculations on advance tax payments and tax return on tax. Taxpayers submit tax calculations for advance tax payments no later than 30 calendar days from the end date of the relevant reporting period. Tax declarations based on the results of the tax period are submitted by taxpayers no later than March 30 of the year following the expired tax period. Topic 17. LOCAL TAXES AND FEES 17.1. Personal property tax In 2004, the main normative act providing for the legal regulation of the payment of tax on the property of individuals was the Law on Taxes on the Property of Individuals. tax payers on the property of individuals are recognized individuals - owners of property recognized as an object of taxation. If the property recognized as an object of taxation is in the common shared ownership of several individuals, each of the individuals is recognized as a taxpayer in relation to this property in proportion to his share in this property. In a similar manner, taxpayers are determined if the property is in the common shared ownership of individuals and enterprises (organizations). If the property recognized as an object of taxation is jointly owned by several individuals, they bear equal responsibility for the fulfillment of the tax obligation. The payer of the tax may be one of these persons, determined by agreement between them. Objects of taxation residential houses, apartments, dachas, garages and other buildings, premises and structures are recognized. Tax rates for buildings, premises and structures are established by regulatory legal acts of representative bodies of local self-government, depending on the total inventory value. Representative bodies of local self-government may determine the differentiation of rates within the established limits, depending on the total inventory value, type of use, and other criteria. Tax incentives. The categories of citizens named in Art. 4 of the Law on taxes on property of individuals. Local self-government bodies have the right to establish tax incentives for taxes and the grounds for their use by taxpayers. Procedure for calculating tax. The calculation of taxes is carried out by the tax authorities. The tax is established on the basis of data on the inventory value of the property of individuals as of January 1 of each year. Persons entitled to benefits independently submit the necessary documents to the tax authorities. If the right to a benefit arises during a calendar year, the tax is recalculated from the month in which this right arose. In case of untimely application for tax relief, the recalculation of the amount of taxes is made no more than three years in advance upon a written application of the taxpayer. Payment notices of tax payment are handed over to payers by tax authorities annually no later than August 1. Procedure and terms of tax payment. The tax is paid by the owners in equal shares in two terms - no later than September 15 and November 15. For new buildings, premises and structures, the tax is paid from the beginning of the year following their erection or acquisition. For a building, premises and structure that has passed by inheritance, tax is levied on the heirs from the moment the inheritance is opened. For buildings, premises and structures that are in the common shared ownership of several owners, the tax is paid by each of the owners in proportion to their share in these buildings, premises and structures. For buildings, premises and structures that are jointly owned by several owners without determining shares, the tax is paid by one of these owners by agreement between them. In case of inconsistency, the tax is paid by each of the owners in equal shares. When transferring ownership of a structure, premises, structure from one owner to another during a calendar year, the tax is paid by the original owner from January 1 of this year until the beginning of the month in which he lost the ownership of the said property, and by the new owner - starting from the month in which the latter acquired ownership. In case of destruction, complete destruction of a building, premises, structure, the collection of tax is terminated starting from the month in which they were destroyed or completely destroyed. 17.2. Land tax The use of land in the Russian Federation is paid. The forms of payment for the use of land are land tax (before the introduction of real estate tax) and rent. From January 1, 2005, the land tax is established by the Tax Code (Section 9 "Local Taxes", Chapter 31 "Land Tax") and the regulatory legal acts of the representative bodies of municipalities, is put into effect and ceases to operate in accordance with the Tax Code and the regulatory legal acts of the representative bodies of municipal formations and is obligatory for payment in the territories of these municipal formations. Land tax payers organizations and individuals are recognized as possessing land plots on the basis of the right of ownership, the right of permanent (unlimited) use or lifetime inheritable possession. Organizations and individuals are not recognized as taxpayers in relation to land plots that they have on the right of gratuitous fixed-term use or transferred to them under a lease agreement. The object of taxation recognized land plots located within the boundaries of the municipality (including the federal cities of Moscow and St. Petersburg), on the territory of which the tax is introduced. Not recognized as an object of taxation: - land plots withdrawn from circulation; - some land plots restricted in turnover (their list contains clauses 2, 3, 5 of article 389 of the Tax Code); - land plots from the forest fund lands. The tax base is defined as the cadastral value of land plots recognized as an object of taxation as of January 1 of the year that is the tax period. The cost of a land plot is determined in accordance with the land legislation of the Russian Federation. Taxpayers-organizations determine the tax base independently on the basis of information from the state land cadastre on each land plot owned by them on the basis of ownership or the right of permanent (unlimited) use. Individual entrepreneurs determine the tax base independently in relation to land plots used by them in entrepreneurial activities, on the basis of information from the state land cadastre on each land plot owned by them on the basis of ownership, the right of permanent (unlimited) use or lifetime inheritable possession. For other taxpayers who are individuals, the tax base is determined by the tax authorities on the basis of information provided by the authorities: - maintaining the state land cadastre; - carrying out registration of rights to real estate and transactions with it; - municipalities. tax period recognized as a calendar year. Reporting periods for taxpaying organizations and individuals who are individual entrepreneurs are the first quarter, second quarter and third quarter of a calendar year. When establishing a tax, the representative body of a municipal formation has the right not to establish a reporting period. Tax rates cannot exceed: - 0,3% for land plots: - classified as agricultural lands or as part of agricultural use zones in settlements and used for agricultural production; - occupied by the housing stock and engineering infrastructure facilities of the housing and communal complex (with the exception of a share in the right to a land plot attributable to an object that is not related to the housing stock and engineering infrastructure facilities of the housing and communal complex) or acquired (provided) for housing construction; - purchased (provided) for personal subsidiary farming, horticulture, horticulture or animal husbandry, as well as dacha farming; - 1,5% for other land plots. It is allowed to establish differentiated tax rates depending on the categories of land and (or) the permitted use of the land plot. The procedure for calculating and paying taxes. By As a general rule, the tax amount is calculated after the end of the tax period as a percentage of the tax base corresponding to the tax rate. The amount of tax payable to the budget at the end of the tax period is determined as the difference between the calculated tax amount and the amounts of advance tax payments payable during the tax period. Taxpayers-organizations calculate the amount of tax and advance payments on it independently. Individual entrepreneurs calculate the amount of tax and advance payments on it independently in relation to land plots used by them in entrepreneurial activities. In other cases, the amount of tax and advance payments on it are calculated by the tax authorities and paid by the taxpayer on the basis of a notification sent to him. Organizations and individual entrepreneurs, not later than February 1 of the expired tax period, submit a tax declaration to the tax authority at the location of the land plot. Taxpayers entitled to tax benefits must submit documents confirming such a right to the tax authorities at the location of the land recognized as an object of taxation. The tax and advance payments on it are subject to payment by taxpayers in the manner and terms established by the regulatory legal acts of the representative bodies of municipalities (the laws of the federal cities of Moscow and St. Petersburg). Topic 18. SPECIAL TAX REGIME 18.1. Taxation system for agricultural producers Taxation system for agricultural producers (single agricultural tax) established in ch. 26.1 of the Tax Code and is applied along with other taxation regimes provided for by the legislation of the Russian Federation on taxes and fees. Taxpayers of the unified agricultural tax are organizations and individual entrepreneurs that are agricultural producers and have switched to paying the unified agricultural tax. Organizations and individual entrepreneurs that are agricultural producers have the right to voluntarily switch to paying a single agricultural tax. Organizations that are taxpayers of the unified agricultural tax are exempted from the obligation to pay: - corporate income tax; - corporate property tax; - ESN. Individual entrepreneurs who are taxpayers of the unified agricultural tax are exempted from the obligation to pay: - personal income tax (in relation to income received from entrepreneurial activity); - tax on the property of individuals (in relation to property used for entrepreneurial activities); - UST (in relation to income received from entrepreneurial activity, as well as payments and other remuneration accrued by them in favor of individuals). Organizations and individual entrepreneurs that are taxpayers of the unified agricultural tax are not recognized as VAT taxpayers, with the exception of value added tax: - payable upon importation of goods into the customs territory of the Russian Federation; - paid in accordance with the implementation of operations in accordance with a simple partnership agreement (agreement on joint activities) or an agreement on trust management of property in the territory of the Russian Federation. Organizations and individual entrepreneurs who have switched to paying a single agricultural tax pay insurance premiums for compulsory pension insurance in accordance with the legislation of the Russian Federation. Other taxes and fees are paid in accordance with other taxation regimes provided for by the legislation of the Russian Federation on taxes and fees. 18.2. Simplified taxation system Simplified system of taxation of organizations and individual entrepreneurs in accordance with the provisions of Ch. 26.2 of the Tax Code involves the payment of UTII, calculated based on the results of economic activity for the tax period, and is applied along with the general taxation system (general taxation regime) provided for by the legislation of the Russian Federation on taxes and fees. The transition to a simplified taxation system or a return to other taxation regimes is carried out by organizations and individual entrepreneurs voluntarily. The use of the simplified taxation system by organizations provides for their release from the obligation to pay corporate income tax, corporate property tax and UST. The application of the simplified taxation system by individual entrepreneurs provides for their exemption from the obligation to pay personal income tax (in relation to income received from entrepreneurial activity), property tax (in relation to property used for entrepreneurial activity) and UST (on income received from entrepreneurial activity, as well as payments and other remuneration accrued by them in favor of individuals). Organizations and individual entrepreneurs applying the simplified taxation system are not recognized as VAT taxpayers, with the exception of value added tax: - payable upon importation of goods into the customs territory of the Russian Federation; - paid in accordance with the implementation of operations in accordance with a simple partnership agreement (agreement on joint activities) or an agreement on trust management of property in the territory of the Russian Federation. Organizations and individual entrepreneurs using the simplified taxation system pay insurance premiums for compulsory pension insurance in accordance with the legislation of the Russian Federation. Other taxes are paid by them in accordance with the general tax regime. The tax is calculated as a percentage of the tax base corresponding to the tax rate. The tax rate is set at: - 6% - if the object of taxation is income; - 15% - if the object of taxation is income reduced by the amount of expenses. 18.3. The system of taxation in the form of a single tax on imputed income for certain types of activities The taxation system in the form of UTII for certain types of activities is established by the Tax Code and put into effect by the laws of the constituent entities of the Russian Federation. From August 1998 until January 1, 2003, UTII for certain types of activities was attributed to regional taxes. Currently, the taxation system in the form of UTII for certain types of activities is considered as one of the types of special tax regime and is regulated in Ch. 26.3 NK. The taxation system in the form of UTII for certain types of activities is applied along with the general taxation system (general taxation regime) provided for by the legislation on taxes and fees. Payment by UTII organizations provides for their release from the obligation to pay: - corporate income tax (in relation to profits received from entrepreneurial activities subject to UTII); - tax on property of organizations (in relation to property used for business activities subject to UTII); - UST (in relation to payments made to individuals in connection with the conduct of business activities subject to UTII). Payment by individual entrepreneurs of UTII provides for their release from the obligation to pay: - personal income tax (in relation to income received from entrepreneurial activities subject to UTII); - tax on property of individuals (in relation to property used for business activities subject to UTII); - UST (in relation to income received from business activities subject to UTII, and payments made to individuals in connection with the conduct of business activities subject to UTII). Organizations and individual entrepreneurs that are UTII taxpayers are not recognized as VAT taxpayers (in relation to transactions recognized as objects of taxation in accordance with Chapter 21 of the Tax Code, carried out as part of business activities subject to UTII), with the exception of VAT payable upon importation of goods to the customs the territory of the Russian Federation. Calculation and payment of other taxes and fees are made by taxpayers in accordance with the general taxation regime. Organizations and individual entrepreneurs that are UTII taxpayers pay insurance premiums for mandatory pension insurance in accordance with the legislation of the Russian Federation. The object of taxation for the application of UTII is the imputed income of the taxpayer. The UTII rate is set at 15% of the imputed income. 18.4. Special tax regime for the implementation of production sharing agreements A special tax regime for the implementation of production sharing agreements is established by the Tax Code (Chapter 26.4) and Federal Law No. 30.12.1995-FZ of December 225, XNUMX "On Production Sharing Agreements". When duly executed production sharing agreements are enforced, the collection of federal taxes and fees is replaced by the sharing of manufactured products between the state and the investor. The collection of federal taxes and fees, which is not replaced by the division of manufactured products between the state and the investor, is carried out in accordance with the legislation of the Russian Federation on taxes and fees, taking into account the provisions of the Federal Law "On Production Sharing Agreements". The established special tax regime applies throughout the term of the agreement. Authors: Kvasha Yu.F., Zrelov A.P., Kharlamov M.F.
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