Tax law. Cheat sheet: briefly, the most important

Free technical library

Lecture notes, cheat sheets
Free library / Directory / Lecture notes, cheat sheets

Tax law. Cheat sheet: briefly, the most important

Lecture notes, cheat sheets

Directory / Lecture notes, cheat sheets

Comments on the article

Table of contents

History of tax development
The concept of tax law and its place in the system of Russian law
Principles of taxation in the Russian Federation
Sources of tax law. Types of sources of tax law
Normative legal acts as sources of tax law
Legislation on taxes and fees
The effect of legislative acts in time, space and circle of persons
Normative legal acts on taxation of executive authorities
Acts of the Constitutional Court of the Russian Federation on taxation issues
The concept and functions of tax
Signs and types of taxes
Tax and other obligatory payments
The concept and content of relations regulated by the legislation on taxes and fees
Participants of relations regulated by the legislation on taxes and fees
The taxpayer as a participant in relations regulated by the legislation on taxes and fees
Tax agent as a participant in relations regulated by the legislation on taxes and fees
Tax authorities as participants in relations regulated by legislation on taxes and fees
Customs authorities as participants in relations regulated by the legislation on taxes and fees
The concept of "tax system of the Russian Federation". Correlation between the concepts of "tax system" and "tax system"
The system of taxes and fees of the Russian Federation
Types of taxes
Federal taxes and fees
Regional taxes and fees
Local taxes and fees
Special tax regimes
General conditions for establishing taxes and fees
Elements of taxation
Object of taxation
The concept and definition of the tax base. Tax rates and their types
Emergence, change and termination of the obligation to pay taxes and fees
Fulfillment of the obligation to pay taxes and fees
The procedure for fulfilling the obligation to pay a tax or fee. Voluntary and compulsory enforcement
Collection of tax, due, penalty interest from a taxpayer - an organization and a taxpayer - an individual
Separate tax obligations
The concept of the deadline for paying taxes (fees) and the procedure for their establishment. Changing the deadline for paying taxes and fees
Circumstances precluding a change in the deadline for paying taxes. Bodies empowered to make these decisions
The procedure and conditions for granting a deferral or installment plan for the payment of taxes and fees
Termination of a deferral, installment plan or investment tax credit
Ways to ensure the fulfillment of obligations to pay taxes and fees
The concept of tax control and its forms
Competence of state bodies for the implementation of tax control
Accounting procedure for taxpayers. Tax identification number
Obligations of bodies carrying out certain types of registration
Obligations of banks related to the accounting of taxpayers
The concept and procedure for submitting a tax return
Amendments and additions to the tax return
The concept and types of tax audits
The procedure for conducting a desk tax audit
Participation of witnesses during an on-site tax audit
Access of officials of tax authorities to the territory or premises for tax audits
Procedure for requesting documents. Seizure of documents and objects
The procedure for conducting an examination. Responsibility of an expert and the rights of a taxpayer
Engagement of a specialist, translator to assist in tax control
The procedure for drawing up a protocol when performing actions to implement tax control
Proceedings on a case of a tax offense committed by payers of taxes and fees
Statement of claim, consideration of cases and execution of decisions on the recovery of a tax sanction

1. History of the development of taxes

Taxes and the state - These are two interconnected institutions.

Their interaction is manifested in the fact that the state uses taxes to ensure its financial activities, and taxes, in turn, cannot show all their functions without the state. The first mention of taxes is associated with the emergence of various state formations: society is divided into classes, commodity-money relations arise, and such authorities as officials, courts, and the army appear.

Initially, taxes performed the military function of the state: the formation and maintenance of the army, and then, as the state developed, fiscal, regulatory and control functions.

In the history of the development of taxes, the following three stages can be distinguished.

First step: there was no tax system in the state, so the authorities themselves set the amount of money collected in the form of tax. This function was assigned to the city or community. At this stage, the "accident" of the emergence of taxes is characteristic, since the fees were not of a permanent nature and depended on various reasons - the outbreak of war, famine, epidemics.

Second phase: time frame - the end of the XNUMXth - the beginning of the XNUMXth centuries. At this stage, the formation of the state has already been completed. The tax system is being built, the functions and tasks of the state are more clearly defined. From the category of "random" taxes moved into permanent. The taxation system finds its regulation in the laws and thus becomes one of the important sources of replenishment of the treasury. There are special bodies that collect taxes. Science is beginning to talk about tax control.

The third stage: taxes were further developed in the XNUMXth century. This period is characterized by a rational approach to the establishment of taxes - a clear correspondence to the functions and tasks of the state. Much attention is paid to the legal regulation of tax collectors and judicial protection of taxpayers from unauthorized actions of tax authorities. The supremacy of taxation still belongs to the state, although it has delegated some functions to regional authorities.

In the USSR, taxes were levied on the economic activities of enterprises, turnover tax, etc. This is due to the policy that was chosen by Soviet officials.

In 1990, Russia took a course towards market relations and the construction of a rule of law state. These events had a great influence on the further development of taxes and tax relations in general. They put these relations on the rails of international legal regulation. The sources of tax legislation are the Tax Code of the Russian Federation and the federal laws on taxes and fees adopted in accordance with it.

2. The concept of tax law and its place in the system of Russian law

Tax law - this is a set of legal norms that regulate social relations arising from the establishment, introduction, collection of taxes and fees and transfer to the budget system of the Russian Federation, the implementation of tax control and prosecution for violation of tax legislation.

The subject of tax law are public relations that arise between the subjects of tax law in the process of establishing and levying taxes, namely: between the Russian Federation, subjects of the Russian Federation, municipalities regarding the division of powers in the tax sphere; between the taxpayer (payment of fees to tax agents) and the Russian Federation (subjects of the Russian Federation, municipalities) regarding the establishment and introduction of taxes and fees; between the taxpayer and the tax authority regarding the collection of taxes and fees and the implementation of tax control; between the taxpayer, tax agents and credit institutions regarding making payments to the budget system; other relations regulated by tax legislation.

Legal regulation method - this is the way in which tax rules affect the behavior of participants in tax legal relations. The main one is the imperative method - the method of authoritative instructions from the state and its authorized bodies, other participants in legal relations. It is used as a certain measure of proper behavior, providing coercive action in case of failure to comply with the established prescription.

The method of recommendations (giving explanations on tax issues, forms and samples of documentation) and approval is a public branch of law. Tax law should not be based on the dispositive method, however, in rare cases, the contractual method is used, and when regulating certain tax relations, the norms of civil law are applied.

Being a sub-branch of financial law, tax law is closely related to other branches of law and their constituent elements:

1) financial law;

2) constitutional law;

3) civil law;

4) administrative law;

5) criminal law, etc.

Within financial law tax law interacts more with budget law, since taxes are the main source of the budget system, but it is inextricably linked with other components of financial law.

Constitutional law is fundamental to the establishment of tax rules. The Constitution of the Russian Federation itself contains norms of direct action (Article 57 of the Constitution of the Russian Federation), and also enshrines the basic principles reflected in the tax legislation.

Like civil law tax law regulates property relations, but civil law regulation is based on the method of disposition, and in tax legal relations the imperative method prevails.

Tax law is based on norms criminal law in terms of punishment for crimes in the tax sphere (Articles 194, 198, 199 of the Criminal Code of the Russian Federation).

3. Principles of taxation in the Russian Federation

Allocate legal, organizational and economic principles.

Legal principles:

1) the principle of equal tax burden;

2) the principle of establishing taxes by law;

3) the principle of denying the retroactive effect of the law;

4) the principle of priority of tax legislation over non-tax legislation, but only in the tax sphere;

5) the principle of the presence of all elements of the tax in the tax legislation;

6) the principle of combining the interests of the state and obligated subjects.

Organizational principles:

1) the principle of unity of the tax system;

2) the principle of equality of legal statuses of subjects of the Russian Federation and municipalities;

3) the principle of mobility (elasticity);

4) the principle of stability;

5) the principle of multiple taxes;

6) the principle of an exhaustive list of regional and local taxes.

Economic principles:

1) the principle of justice;

2) the principle of proportionality;

3) the principle of taking into account the interests of taxpayers;

4) the principle of economy (efficiency).

An attempt by the legislator to consolidate the principles of tax law was reflected in Art. ZNKRF:

1) each person must pay legally established taxes and fees. Legislation on taxes and fees is based on the recognition of the universality and equality of taxation. When establishing taxes, the actual ability to pay tax is taken into account (clause 1, article 3 of the Tax Code of the Russian Federation);

2) taxes and fees cannot be discriminatory and applied differently based on social, racial, national, religious and other similar criteria. It is not allowed to establish differentiated rates of taxes and fees, tax benefits depending on the form of ownership, citizenship of individuals or the place of origin of capital (clause 2, article 3 of the Tax Code of the Russian Federation);

3) taxes and fees must have an economic basis and cannot be arbitrary. Taxes and fees that prevent citizens from exercising their constitutional rights are unacceptable (clause 3, article 3 of the Tax Code of the Russian Federation);

4) it is not allowed to establish taxes and fees that violate the single economic space of the Russian Federation and, in particular, directly or indirectly restrict the free movement of goods (works, services) or financial resources within the territory of the Russian Federation, or otherwise restrict or create an obstacle to economic activity not prohibited by law individuals and organizations (clause 4, article 3 of the Tax Code of the Russian Federation);

5) when establishing taxes, all elements of taxation must be determined. Acts of legislation on taxes and fees should be formulated in such a way that everyone knows exactly what taxes, when and in what order he must pay (clause 6, article 3 of the Tax Code of the Russian Federation);

6) all unremovable 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 of the Russian Federation).

4. Sources of tax law. Types of sources of tax law

The category "sources of law" in science is usually interpreted in two interrelated aspects. First, they include objective factors! giving rise to law as a social phenomenon. These factors are the material conditions of society, its economic, political and social needs, i.e. we are talking about the source of law in the material sense. Secondly, the concept of a source of law is closely related to the activities of state authorities in the formation of law, i.e., with its rule-making activities. In this case, we mean the source of law in the formal (legal) sense of the word.

Sources of tax law - these are the results (products) of the law-making activities of the competent authorities of the state in the field of regulation of tax and other social relations that are the subject of this branch of law.

Sources are regulations related to Russian tax law. They constitute a certain system, which includes normative acts that are diverse in nature, legal force and scope. This system is called the system of tax legislation.

Sources of tax law include:

1) international sources:

a) international acts establishing the general principles of tax law and taxation;

b) international tax agreements (double taxation agreements concluded by the Russian Federation with various countries);

c) international treaties regulating certain issues of taxation;

d) decisions of international courts on the interpretation of international agreements;

2) the Constitution of the Russian Federation, adopted on December 12, 1993 by popular vote;

3) special tax laws:

a) federal (TC RF and the Federal Law, adopted on the basis of and in accordance with it);

b) regional (laws of the subjects of the Russian Federation, introducing on the territory of the respective subjects the regional taxes or fees established by the federal legislation on taxes and fees);

c) regulatory legal acts on taxes and fees adopted by representative bodies of local self-government;

4) general tax law (FZ containing rules on taxes - the Criminal Code of the Russian Federation of June 13, 1996 No. 63-FZ (Criminal Code of the Russian Federation), the Customs Code of the Russian Federation of May 28, 2003 No. 61-FZ (Labor Code of the Russian Federation), etc.);

5) subordinate normative legal acts on taxation:

a) acts of bodies of general competence (Decrees of the President of the Russian Federation, decrees of the Government of the Russian Federation, by-laws);

6) acts of bodies of special competence: departmental by-laws of bodies of special competence on issues related to taxation, the publication of which is directly provided for by the Tax Code of the Russian Federation;

b) Acts on taxation of the judiciary:

a) acts of bodies of constitutional justice (resolutions and rulings of the Constitutional Court of the Russian Federation and constitutional courts of the constituent entities of the Russian Federation);

b) acts of courts of general jurisdiction and arbitration courts (decisions of the Plenums of the Supreme Court of the Russian Federation and the Supreme Arbitration Court of the Russian Federation, decisions on cases of tax disputes, reviews of judicial practice).

5. Normative legal acts as sources of tax law

Legal act - this is an official document of a law-making body issued in a special order, containing the rules of law.

Differences of normative legal acts from normative acts:

1) a normative legal act is the result of law-making by the competent state bodies, or other organizations authorized by the state;

2) the normative-legal act is provided by the power of the state;

3) it contains norms of law that are of a generally binding nature;

4) regulatory legal acts are adopted and implemented in a special procedural manner;

5) a normative legal act has a strictly defined documentary form: it can be a law, decree, regulation, etc.

Federal executive authorities authorized to exercise 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 in cases provided for by legislation on taxes and fees within their competence issue regulatory legal acts on issues related to taxation and fees that cannot change or supplement the legislation on taxes and fees (clause 1, article 4 of the Tax Code of the Russian Federation).

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 (clause 2, article 4 of the Tax Code of the Russian Federation).

Normative legal acts of legislative (representative) bodies of state power:

1) the Constitution of the Russian Federation;

2) international acts regulating important issues of interaction of the Russian Federation with other states in the tax sphere;

3) legislative acts; the main legal source is the Tax Code of the Russian Federation;

4) by-laws;

5) acts of the Ministry of Finance, carrying out legal regulation in the tax sphere;

6) acts of tax authorities;

7) regulatory legal acts on taxes and fees adopted by the representative bodies of the municipality.

By-laws - These are acts issued on the basis of and in pursuance of laws.

Views:

1) acts of higher representative bodies;

2) acts of the President of the Russian Federation (Decrees and orders);

3) acts of the Government of the Russian Federation (Decrees and orders);

4) acts of ministries and departments (Orders and instructions);

5) acts of representative authorities of the constituent entities of the Russian Federation (Charters, resolutions, regulations, orders, instructions, etc.);

6) acts of local governments (decisions, orders, regulations, etc.).

6. Legislation on taxes and fees

According to the provisions enshrined in Art. 1 Tax Code of the Russian Federation, Russian legislation on taxes and fees consists directly of the Tax Code of the Russian Federation and federal laws on taxes and fees adopted on the basis and in accordance with it.

The Tax Code of the Russian Federation establishes a system of taxes and fees, 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 and fees of the constituent entities of the Russian Federation and local taxes and fees;

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 (clause 2, article 1 of the Tax Code of the Russian Federation).

The effect of the Tax Code of the Russian Federation extends to relations on the establishment, introduction and collection of fees in cases where this is expressly provided for by the Tax Code of the Russian Federation (clause 3, article 1 of the Tax Code of the Russian Federation).

The legislation of the constituent entities of the Russian Federation on taxes and fees consists of laws on taxes and fees of the constituent entities of the Russian Federation, adopted in accordance with the Tax Code of the Russian Federation (clause 4, article 1 of the Tax Code of the Russian Federation).

Normative legal acts of the bodies of municipalities on local taxes and fees are adopted by the representative bodies of municipalities in accordance with the Tax Code of the Russian Federation (clause 5, article 1 of the Tax Code of the Russian Federation).

Legislation on taxes and fees governs power relations in the establishment, introduction and collection of taxes and fees in the Russian Federation, as well as relations arising in the process of tax control, appealing against acts of tax authorities, actions (inaction) of their officials and holding accountable for committing tax offenses (clause 1, article 2 of the Tax Code of the Russian Federation).

To the relations on the establishment, introduction and collection of customs payments, as well as to the relations arising in the process of exercising control over the payment of customs payments, appealing against acts of customs authorities, actions (inaction) of their officials and bringing to responsibility those responsible, legislation on taxes and fees does not apply, unless otherwise provided by the Tax Code of the Russian Federation (Clause 2, Article 2 of the Tax Code of the Russian Federation).

Tax law - this is a set of legal norms enshrined in the laws of the Russian Federation and in the laws of the constituent entities of the Russian Federation, acts of municipal authorities that establish the types of taxes in the state, the procedure for their collection and regulate relations related to the emergence, change and termination of tax liabilities.

7. The effect of legislative acts in time, space and circle of persons

Action of acts of the legislation in time. In accordance with Art. On the Tax Code of the Russian Federation, there are the following groups of legislative acts:!) Federal laws that amend the Tax Code of the Russian Federation in terms of introducing new taxes and fees, and acts of legislation of the constituent entities of the Russian Federation and the legislation of local governments that introduce taxes and (or) fees, come into force no earlier than 1 January of the year following the year of their adoption, but not earlier than a month from the date of their publication;

2) acts of legislation on taxes and fees that establish new taxes and (or) fees, increase tax rates, fees, establish or aggravate liability for violation of the legislation on taxes and fees, establish new obligations or otherwise worsen the position of taxpayers (payers of fees) , as well as other participations in relations regulated by the legislation on taxes and fees, do not have retroactive effect;

3) acts of legislation on taxes and fees that eliminate or mitigate liability for violation of legislation on taxes and fees or establish additional guarantees for the protection of the rights of taxpayers, payers of fees, tax agents, their representatives, have retroactive effect;

4) legislative acts on taxes and fees that abolish taxes and (or) fees, reduce the rates of taxes (fees), eliminate the obligations of taxpayers, payers of fees, tax agents, their representatives, or otherwise improve their position, may have retroactive effect, if expressly provide for it.

Validity periods vary:

1) acts, the time frame of which is agreed in advance and the exact date of the end of the action is determined;

2) acts, the legal term of which is of an indefinite nature and which lose their legal force in connection with the adoption of a new regulatory legal act.

The effect of acts of legislation in space and in a circle of persons.

The norms of tax legislation have legal force throughout the territory of the Russian Federation. The norms of the legislation on taxes and fees of the constituent entities of the Russian Federation have legal force within the territory of the constituent entity of the Russian Federation, respectively, the norms of tax legislation adopted by local governments have legal force on the territory of the entire municipality.

The effect of legislative acts on taxes and fees for a circle of persons.

This principle is applicable to subjects of tax law, which in the Tax Code of the Russian Federation are referred to as participants in tax relations:

1) taxpayers;

2) tax agents;

3) tax authorities;

4) customs authorities;

5) state executive bodies and executive bodies of local self-government, other bodies, officials and organizations authorized by them;

6) bodies of state off-budget funds (Article 9 of the Tax Code of the Russian Federation).

8. Normative legal acts on taxation of executive authorities

The 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 bodies of the constituent entities of the Russian Federation, executive bodies of local self-government in cases provided for by legislation on taxes and fees in within their competence, they issue regulatory legal acts on issues related to taxation and fees that cannot change or supplement the legislation on taxes and fees (Article 4 of the Tax Code of the Russian Federation).

Normative legal acts on taxation include:

1) Decrees of the President of the Russian Federation;

2) Decrees of the Government of the Russian Federation;

3) subordinate normative legal acts adopted by the executive bodies of the constituent entities of the Russian Federation;

4) subordinate normative legal acts adopted by the bodies of municipalities;

5) acts of the Ministry of Finance of the Russian Federation, carrying out legal regulation in the tax sphere;

6) acts of tax authorities. 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 (clause 2, article 4 of the Tax Code of the Russian Federation).

In accordance with paragraph 2 of Decree of the President of the Russian Federation of March 9, 2004 No. 314 "On the system and structure of federal executive bodies", the functions of control and supervision are understood as:

1) the implementation of actions to control and supervise the implementation by public authorities, local governments, their officials, legal entities and citizens of the generally binding rules of conduct established by the Constitution of the Russian Federation, federal constitutional laws, federal laws and other regulatory legal acts;

2) issuance by state authorities, local authorities, their officials of permits (licenses) to carry out a certain type of activity and (or) specific actions to legal entities and citizens;

3) registration of acts, documents, rights, objects, as well as the issuance of individual legal acts.

According to the provisions of paragraph 15 of the Decree of the President of the Russian Federation "On the system and structure of federal executive bodies", the Ministry of the Russian Federation for Taxes and Duties was transformed into the Federal Tax Service; at the same time, the functions of the Ministry of the Russian Federation for Taxes and Duties for the adoption of regulatory legal acts in the established field of activity and for conducting explanatory work on the legislation of the Russian Federation on taxes and fees were transferred to the Ministry of Finance of the Russian Federation.

9. Acts of the Constitutional Court of the Russian Federation on taxation issues

Constitutional Court of the Russian Federation - judicial body of constitutional control, independently and independently exercising judicial power through constitutional proceedings (Article 1 of the Federal Constitutional Law of December 31, 1996 No. 1 - FKZ "On the Constitutional Court of the Russian Federation").

In order to protect the foundations of the constitutional order, the fundamental rights and freedoms of man and citizen, to ensure the supremacy and direct effect of the Constitution of the Russian Federation throughout the territory of the Russian Federation, the Constitutional Court of the Russian Federation:

1) resolve cases on compliance with the Constitution of the Russian Federation:

a) federal laws, regulations of the President of the Russian Federation, the Federation Council, the State Duma, the Government of the Russian Federation;

b) the constitutions of the republics, charters, as well as laws and other normative acts of the constituent entities of the Russian Federation. published on issues related to the jurisdiction of the state authorities of the Russian Federation and the joint jurisdiction of the state authorities of the Russian Federation and the state authorities of the subjects of the Russian Federation;

c) international treaties of the Russian Federation that have not entered into force;

2) resolves disputes about competence:

a) between federal government bodies;

b) between state authorities of the Russian Federation and state authorities of subjects of the Russian Federation;

c) between the highest state bodies of the constituent entities of the Russian Federation;

3) on complaints about violation of the constitutional rights and freedoms of citizens and at the request of the courts, checks the constitutionality of the law applied or to be applied in a particular case; 4) gives an interpretation of the Constitution of the Russian Federation (Article 3 of the Federal Law "On the Constitutional Court of the Russian Federation"). Decisions of the Constitutional Court of the Russian Federation are binding on the entire territory of the Russian Federation for all representative, executive and judicial bodies of state power, local governments, enterprises, institutions, organizations, officials, citizens and their associations (Article 6 of the Federal Law "On the Constitutional Court of the Russian Federation") .

The Constitutional Court of the Russian Federation, based on the results of the verification of the constitutionality of the norms of tax legislation, may make the following decision:

1) normative legal acts on taxes and fees contradict the basic principles of the Constitution of the Russian Federation;

2) regulatory legal acts on taxes and fees comply with the basic principles of the Constitution of the Russian Federation.

Resolutions and conclusions of the Constitutional Court of the Russian Federation are subject to immediate publication in the official publications of state authorities of the Russian Federation, subjects of the Russian Federation, which are affected by the decision. Decisions of the Constitutional Court of the Russian Federation are also published in the "Bulletin of the Constitutional Court of the Russian Federation", and, if necessary, in other publications (Article 78 of the Federal Law "On the Constitutional Court of the Russian Federation").

The decision of the Constitutional Court of the Russian Federation acts directly and does not require confirmation by other bodies and officials.

10. The concept and functions of the tax

Under taxable is understood as a mandatory, individually gratuitous payment levied from organizations and individuals in the form of alienation of funds belonging to them by right of ownership, economic management or operational management of funds for the purpose of financially supporting the activities of the state and (or) municipalities (part 1 of article 8 of the Tax Code of the Russian Federation).

Tax features:

1) are mandatory (Article 57 of the Tax Code of the Russian Federation);

2) have individuality and gratuitousness, which means that when paying tax, a public entity does not have an obligation to provide services to a specific taxpayer for the amounts paid. The tax is returned to society as a whole in the form of the performance by the state of the functions assigned to it and the implementation of the tasks facing it;

3) are paid in cash;

4) are paid by individuals and organizations that, under certain circumstances, are subject to a tax obligation;

5) they are permanent (regular) in nature and are the financial basis for the activities of the state and municipalities.

The Organization - these are legal entities formed in accordance with the legislation of the Russian Federation, as well as foreign legal entities, companies and other corporate entities with civil legal capacity, established in accordance with the legislation of foreign states, international organizations, branches and representative offices of these foreign entities and international organizations established on the territory of the Russian Federation.

Individuals - citizens of the Russian Federation, foreign citizens, citizens with dual citizenship (dual nationals) and stateless persons (stateless persons) (clause 2, article 11 of the Tax Code of the Russian Federation).

Tax functions - these are directed legal impacts of the norms of tax legislation on tax relations, which are permanent, defining the concept of tax and pursuing the social policy of the state.

The role of the tax is expressed in its functions, which, with all their diversity, can be combined into three groups according to the following functions:

1) fiscal;

2) regulatory;

3) control.

Priority is given by the current Russian legislation to the fiscal function, according to which taxes are the main source of replenishing the income of any budget (approximately 70-80%).

The regulatory function is expressed in the fact that with the help of taxes it is possible to influence the processes of production, consumption, demographic and youth policy, and other social phenomena.

The control function is expressed in the fact that tax control is exercised over the financial and economic activities of the taxpayer, over the timely payment of taxes to the budget system, over compliance with tax laws, etc.

11. Signs and types of taxes

From Art. 8 of the Tax Code of the Russian Federation, the following features of taxes can be distinguished:

1) are binding (Article 57 of the Constitution of the Russian Federation);

3) are paid in cash;

4) are paid by individuals and organizations that, under certain circumstances, are subject to a tax obligation;

5) are permanent (regular) in nature, are the financial basis for the activities of the state and municipalities.

According to Art. 12 of the Tax Code of the Russian Federation, there are the following types of taxes:

1) federal;

2) regional;

3) local.

federal taxes taxes are recognized that are established by the Tax Code of the Russian Federation and are obligatory for payment throughout the territory of the Russian Federation, unless otherwise provided for in paragraph 7 of Art. 12 of the Tax Code of the Russian Federation (clause 2 of article 12 of the Tax Code of the Russian Federation).

Regional taxes taxes are recognized that are established by the Tax Code of the Russian Federation and the laws of the constituent entities of the Russian Federation on taxes and mandatory for payment in the territories of the respective constituent entities of the Russian Federation, unless otherwise provided for in paragraph 7 of Art. 12 of the Tax Code of the Russian Federation.

Regional taxes are introduced and cease to operate on the territories of the constituent entities of the Russian Federation in accordance with the Tax Code of the Russian Federation and the laws of the constituent entities of the Russian Federation on taxes (clause 3, article 12 of the Tax Code of the Russian Federation).

Local taxes taxes are recognized that are established by the Tax Code of the Russian Federation and regulatory legal acts of the representative bodies of municipalities on taxes and are obligatory for payment on the territories of the respective municipalities, unless otherwise provided for in clauses 4 and 7 of Art. 12 of the Tax Code of the Russian Federation (clause 4 of article 12 of the Tax Code of the Russian Federation).

The land tax and the tax on property of individuals are established by the Tax Code of the Russian Federation and regulatory legal acts of the representative bodies of settlements (municipal districts), urban districts on taxes and are obligatory for payment on the territories of the respective settlements (inter-settlement territories) and urban districts, unless otherwise provided for in paragraph 7. Art. 12 of the Tax Code of the Russian Federation. The land tax and the tax on the property of individuals are introduced and cease to operate on the territories of settlements (inter-settlement territories) and urban districts in accordance with the Tax Code of the Russian Federation and regulatory legal acts of the representative bodies of settlements (municipal districts) and urban districts on taxes (clause 4 article 12 of the Tax Code of the Russian Federation).

According to paragraph 5 of Art. 12 of the Tax Code of the Russian Federation, federal, regional and local taxes and fees are canceled by the Tax Code of the Russian Federation.

Paragraph 6 of Art. 12 of the Tax Code of the Russian Federation establishes the rule that federal, regional or local taxes and fees that are not provided for by the Tax Code of the Russian Federation cannot be established.

12. Tax and other obligatory payments

In accordance with Art. 8 of the Tax Code of the Russian Federation tax - this is 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.

A characteristic feature of the tax is its irreversibility and gratuitousness, but not all mandatory payments levied on the basis of irrevocable and gratuitousness are taxes.

The main purpose of taxes - ensuring the totality of state expenditures.

The main difference between a tax and a duty or fee is that when paying a fee or fee, there is always a special purpose, for which the fee is specifically paid, and special interests, and taxes are irrevocable and gratuitous. Taxes, like fees, can also have a specifically defined purpose (target taxes), but can never be individually reimbursable.

In the Tax Code of the Russian Federation, the concept of "collection" covers directly fees and duties.

Collection according to paragraph 2 of Art. 8 of the Tax Code of the Russian Federation - a mandatory contribution levied from organizations and individuals, the payment of which is one of the conditions for making fees in relation to payers by state bodies, local governments, other authorized bodies and officials persons of legally significant actions, including the granting of certain rights or the issuance of permits (licenses). A fee, like a fee, is levied on an individual basis in connection with a service that is of a public law nature.

The duty is not fully provided by any specific state body, since its funding can be provided by other sources.

When determining the amount of a duty or fee, other principles are used than when determining the amount of tax. The amount of the fee, as a rule, is established in a specific form and is determined based on the nature and amount of services.

In the legislation of the Russian Federation, there are three types of duties:

1) state, charged for a number of services in favor of the payer: acceptance of statements of claim and other documents by the court, performance of notarial acts, registration of acts of civil status, issuance of documents for granting a special right;

2) registration. These fees are collected when a person applies for a patent for an invention, industrial design, utility model, etc.;

3) customs duties levied when performing export-import operations.

To fees, as types of payments can be attributed stipulated by the Tax Code of the Russian Federation, state duty, customs fees, fee for the right to use objects of the animal world (Articles 13-15 of the Tax Code of the Russian Federation), etc.

13. The concept and content of relations regulated by the legislation on taxes and fees

Arising in the field of taxation social relations under the influence of the norms of tax legislation become tax legal relations. They represent power relations for the establishment, introduction, collection of taxes and fees, their transfer to the budget system of the Russian Federation, regarding the implementation of tax control, appealing acts of tax authorities, actions or inactions of their officials, to bring to tax liability and otherwise, the participants of which exercise their rights and obligations.

Tax legal relations have properties inherent in all legal relations, and are also endowed with characteristic features:

1) arise in the process of tax activities of the state and municipalities;

2) are a kind of property relations, as they are associated with a cash payment to the treasury;

3) one of the parties in them is the state represented by state authorities, municipalities, tax, customs authorities and other persons acting on behalf of the state;

4) are power relations, since one party (the bank) is subordinate to the other party, while the parties are not subordinating to each other. All tax legal relations can be divided into types:

1) by content:

a) material;

b) procedural;

2) according to the circle of participants:

a) general (one side determines (this is the Russian Federation and municipalities), establishes or introduces taxes, the other side is non-personalized);

b) specific (the parties are individually identified).

Tax legal relations include structural elements:

1) subject;

2) object;

3) content.

Subject - a participant exercising his rights and obligations; These include: taxpayers, tax authorities, banks, etc.

Object tax legal relationship - this is what the subjective rights and legal obligations of its participants are aimed at.

Various scientists believe that the object of legal relations are:

1) direct tax;

2) payment of tax.

The content of the tax relationship is subjective rights and legal obligations of its participants. The main content is the obligation of the taxpayer to pay tax in accordance with the requirements of the legislation and the obligation of the competent authorities to ensure this payment, all other rights and obligations are derived from these main ones.

Article 9 of the Tax Code of the Russian Federation lists the participants in relations that are regulated by tax legislation, in particular the relationship of the taxpayer and the payment of fees, tax agents, tax authorities, customs authorities.

14. Participants of relations regulated by the legislation on taxes and fees

In accordance with the provisions enshrined in Art. 9 of the Tax Code of the Russian Federation, the participants in relations regulated by the legislation on taxes and fees are:

1) organizations and individuals recognized in accordance with the Tax Code of the Russian Federation as taxpayers or payers of fees;

2) organizations and individuals recognized in accordance with the Tax Code of the Russian Federation as tax agents. According to the provisions enshrined in Art. 24 of the Tax Code of the Russian Federation, tax agents persons (Russian organizations, individual entrepreneurs, permanent representative offices of foreign organizations on the territory of the Russian Federation) are recognized who, in accordance with the provisions of the Tax Code of the Russian Federation, are responsible for calculating, withholding from the taxpayer and transferring taxes to the budget system of the Russian Federation. Tax agents have the same rights as taxpayers, unless otherwise provided by the RF Tax Code;

3) tax authorities. The functions of control and supervision over compliance with the legislation on taxes and fees, over the correct calculation, completeness and timeliness of paying taxes and fees to the appropriate budget are carried out by the Federal Tax Service (FTS RF) (clause 1 of the Regulations on the Federal Tax Service, approved by Decree of the Government of the Russian Federation September 30, 2004 No. 506). The territorial bodies of the Federal Tax Service of the Russian Federation are the departments of the Service for the constituent entities of the Russian Federation, interregional inspections of the Service, inspections of the Service for districts, districts in cities, cities without district division, inspections of the Service at the interdistrict level;

4) customs authorities (the federal executive body authorized for control and supervision in the field of customs affairs and the customs authorities of the Russian Federation subordinate to it). The Federal Customs Service of the Russian Federation is a federal executive body exercising, in accordance with the legislation of the Russian Federation, the functions of control and supervision in the field of customs and the functions of a currency control agent and special functions to combat smuggling, other crimes and administrative offenses (Regulations on the Federal Customs Service, approved by Decree of the Government of the Russian Federation of July 26, 2006 No. 459).

Distinguish between the main and optional participants in tax legal relations. Optional participants include:

1) persons who ensure the transfer and collection of taxes (for example, banks or other commercial organizations);

2) persons who provide direct participants with their professional assistance (for example, representatives);

3) law enforcement agencies;

4) persons who provide the necessary data (for example, notaries, registration authorities);

5) persons who participate in tax control measures (for example, judges, notaries).

15. Taxpayer as a participant in relations regulated by the legislation on taxes and fees

taxpayers (payers of fees) are organizations and individuals who, in accordance with the Tax Code of the Russian Federation, are obliged to pay taxes and fees, respectively (Article 19 of the Tax Code of the Russian Federation).

In the manner prescribed by the Tax Code of the Russian Federation, branches and other separate subdivisions of Russian organizations fulfill the obligations of these organizations to pay taxes and fees at the location of branches and other separate subdivisions.

Taxpayers have the right:

1) receive free information at the place of its registration from the tax authorities about the applicable taxes and fees, the legislation on taxes and fees and the regulatory legal acts adopted in accordance with it, the procedure for calculating and paying taxes and fees, the rights and obligations of taxpayers, the powers of the tax authorities and their officials, as well as receive forms of tax declarations (calculations) and explanations on the procedure for filling them out;

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

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

4) receive a deferment, installment plan or investment tax credit in the manner and on the terms established by the Tax Code of the Russian Federation;

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

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

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

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

9) receive copies of the tax audit report and decisions of tax authorities, as well as tax notices and tax requests;

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

11) not comply with illegal acts and requirements of tax authorities, other authorized bodies and their officials that do not comply with the Tax Code of the Russian Federation or other federal laws;

12) to appeal in accordance with the established procedure against acts of tax authorities, other authorized bodies and actions of their officials;

1 3) to observe and maintain tax secrecy;

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

15) to participate in the process of consideration of materials of a tax audit or other acts of tax authorities in cases provided for by the Tax Code of the Russian Federation (Article 21 of the Tax Code of the Russian Federation).

16. Tax agent as a participant in relations regulated by the legislation on taxes and fees

Tax agents in accordance with Art. 24 of the Tax Code of the Russian Federation are recognized persons who, in accordance with the Tax Code of the Russian Federation, are responsible for calculating, withholding from the taxpayer and transferring taxes to the budget system of the Russian Federation.

Tax agents are entrusted with a number of duties that perform:

1) organizations and individual entrepreneurs paying income to individuals (obliged to calculate, withhold and transfer the amount of personal income tax to the budget);

2) a Russian organization when paying dividends to founders (obliged to determine the amount of personal income tax);

3) organizations and individual entrepreneurs who purchase goods in the territory of the Russian Federation from foreign organizations that are not registered with the tax authorities as taxpayers (they are obliged to calculate, withhold or pay VAT amounts to the budget);

4) organizations that pay to a foreign legal entity the amount of income from sources in the Russian Federation (they are obliged to withhold and transfer to the budget income tax on income of foreign legal entities). Tax collectors are state bodies, local self-government bodies, other authorized bodies and officials. Tax agents should be distinguished from tax collectors in cases where, in accordance with the Tax Code of the Russian Federation, they can accept funds from taxpayers and payers of fees in payment of taxes and fees and transfer them to the budget.

According to paragraph 2 of Art. 24 of the Tax Code of the Russian Federation, tax agents have the same rights as taxpayers, unless otherwise provided by the Tax Code of the Russian Federation.

Tax agents are required to:

1) correctly and timely calculate, withhold from the funds paid by taxpayers, and transfer taxes to the budget system of the Russian Federation to the appropriate accounts of the Federal Treasury;

2) notify in writing to the tax authority at the place of its registration of the impossibility to withhold tax and the amount of the taxpayer's debt within 1 month from the date when the tax agent became aware of such circumstances;

3) keep records of accrued and paid income to taxpayers, calculated, withheld and transferred to the budget system of the Russian Federation taxes, including for each taxpayer;

4) submit to the tax authority at the place of its registration the documents necessary for exercising control over the correct calculation, withholding and transfer of taxes;

5) within 4 years to ensure the safety of the documents necessary for the calculation, withholding and transfer of taxes (clause 3 of article 24

Tax agents transfer withheld taxes in the manner prescribed by the Tax Code of the Russian Federation for the payment of tax by a taxpayer.

For failure to perform or improper performance of the duties assigned to him, the tax agent shall be liable in accordance with the legislation of the Russian Federation.

17. Tax authorities as participants in relations regulated by the legislation on taxes and fees

In accordance with Art. 30 Tax Code of the Russian Federation tax authorities constitute a single centralized system of control over compliance with legislation on taxes and fees, over the correctness of calculation, completeness and timeliness of payment (transfer) of taxes and fees to the budget system of the Russian Federation, and in cases provided for by the legislation of the Russian Federation, over the correctness of calculation, completeness and timeliness of payment (transfers) to the budget system of the Russian Federation of other obligatory payments. This system includes the federal executive body authorized to control and supervise taxes and fees, and its territorial bodies.

Tax authorities act within their competence and in accordance with the legislation of the Russian Federation.

The tax authorities perform their functions and interact with federal executive authorities, executive authorities of the constituent entities of the Russian Federation, local governments and state non-budgetary funds through the exercise of the powers provided for by the Tax Code of the Russian Federation and other regulatory legal acts of the Russian Federation (clause 4, article 30 of the Tax Code of the Russian Federation).

The tax authorities have the right:

1) require, in accordance with the legislation on taxes and fees, from a taxpayer, payer of fees or tax agent documents in the forms established by state bodies and local governments, which serve as the basis for the calculation and payment (withholding and transfer) of taxes and fees, as well as documents, confirming the correctness of the calculation and timeliness of payment (withholding and transfer) of taxes and fees;

2) conduct tax audits in accordance with the procedure established by the Tax Code of the Russian Federation;

3) seize documents from a taxpayer, payer of a levy or tax agent during tax audits in cases where there are reasonable grounds to believe that these documents will be destroyed, hidden, altered or replaced;

4) on the basis of a written notice to the tax authorities, summon taxpayers, payers of fees or tax agents to give explanations in connection with the payment (withholding and transfer) of taxes and fees by them or in connection with a tax audit, as well as in other cases related to the execution by them of legislation on taxes and fees;

5) in the manner prescribed by Art. 92 of the Tax Code of the Russian Federation, inspect any production, storage, retail and other premises and territories used by the taxpayer to generate income or related to the maintenance of objects of taxation, regardless of their location, conduct an inventory of property belonging to the taxpayer. The procedure for conducting an inventory of a taxpayer's property during a tax audit is approved by the Ministry of Finance of the Russian Federation (Article 31 of the Tax Code of the Russian Federation).

18. Customs authorities as participants in relations regulated by the legislation on taxes and fees

In accordance with Art. 9 of the Tax Code of the Russian Federation, participants of tax legal relations are customs authorities (federal executive body authorized for control and supervision in the field of customs affairs, customs authorities of the Russian Federation subordinate to it).

In accordance with Decree of the President of the Russian Federation of March 9, 2004 No. 314 "On the system and structure of federal executive bodies", the State Customs Committee of the Russian Federation was transformed into the Federal Customs Service. The functions of the State Customs Committee for the adoption of normative legal acts were transferred to the Ministry of Economic Development and Trade of the Russian Federation.

In accordance with the legislation of the Russian Federation, the functions of control and supervision in the field of customs, the functions of a currency control agent and special functions to combat smuggling, other crimes and administrative offenses are carried out by the Federal Customs Service (federal executive body).

The system of customs authorities includes:

1) the Federal Customs Service of the Russian Federation;

2) regional customs departments of the Russian Federation;

3) customs of the Russian Federation;

4) customs posts of the Russian Federation.

Federal Customs Service according to Art. 403 of the Customs Code of the Russian Federation dated May 28, 2003 No. 61-FZ, performs the following main functions:

1) customs clearance and customs control, creation of conditions conducive to the acceleration of trade across the customs border;

2) collection of customs duties, taxes, anti-dumping, special and countervailing duties, customs fees, control over the correct calculation and timely payment of these duties, taxes and fees, taking measures to enforce their collection;

3) ensuring compliance with the procedure for the movement of goods and vehicles across the customs border;

4) ensuring compliance with the prohibitions and restrictions established in accordance with the legislation of the Russian Federation on the state regulation of foreign trade activities and international treaties of the Russian Federation in relation to goods transported across the customs border;

5) ensuring, within its competence, the protection of intellectual property rights;

6) combating smuggling, other crimes and administrative offenses in the field of customs, suppression of illicit trafficking across the customs border of narcotic drugs, weapons, cultural property, radioactive substances, endangered species of animals and plants, their parts and derivatives, objects of intellectual property; property, other goods, as well as assistance in the fight against international terrorism and in the suppression of unlawful interference at the airports of the Russian Federation in the activities of international civil aviation.

19. The concept of "tax system of the Russian Federation". Correlation between the concepts of "tax system" and "tax system"

Tax system is a set of federal taxes established in the Russian Federation, regional and local taxes. Its structure is enshrined in Art. 13-15 of the Tax Code of the Russian Federation.

In accordance with the provisions of Art. 13 of the Tax Code of the Russian Federation, federal taxes and fees include:

1) value added tax;

2) excises;

3) personal income tax;

4) unified social tax;

5) corporate income tax;

6) tax on the extraction of minerals;

7) water tax.

The following types of use of water bodies are recognized as objects of taxation by water tax:

1) water intake from water bodies;

2) use of the water area of water bodies, with the exception of timber rafting in rafts and purses;

3) use of water bodies without water intake for hydropower purposes;

4) use of water bodies for the purpose of floating wood in rafts and purses;

5) mandatory fees;

6) state duty.

Under collection is understood as a mandatory contribution that is 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) (clause 2, article 8 of the Tax Code of the Russian Federation).

Under state duty refers to the fee that is levied on the persons referred to in art. 333.17 of the Tax Code of the Russian Federation, when they apply to state bodies, local governments, other bodies and (or) to officials who are authorized in accordance with the legislative acts of the Russian Federation, the legislative acts of the subjects of the Russian Federation and the regulatory legal acts of local governments, for committing against these persons legally significant actions provided for by the relevant chapter of the Tax Code of the Russian Federation, with the exception of actions performed by consular institutions of the Russian Federation.

In accordance with the provisions of Art. 14 of the Tax Code of the Russian Federation, regional taxes include:

1) corporate property tax;

2) gambling business tax;

3) transport tax.

In accordance with the provisions of Art. 15 of the Tax Code of the Russian Federation, local taxes include:

1) land tax;

2) tax on the property of individuals.

The tax system of the Russian Federation includes the following concepts:

1) the system of taxes and fees;

2) tax authorities;

3) tax legislation;

4) tax representatives;

5) forms and methods of tax control.

Tax system is a broader institution than the concept of a tax system. The tax system is a specific set of ways to organize different types of taxes and deals with the grouping of taxes.

20. The system of taxes and fees of the Russian Federation

The system of taxes and fees of the Russian Federation is a set of certain taxes and fees that form groups and are closely related to each other. The legislation of the Russian Federation on taxes and fees establishes the rules and procedure for their collection.

In accordance with Ch. 2 of the Tax Code of the Russian Federation, the system of taxes and fees in the Russian Federation consists of 15 taxes and fees and 4 special tax regimes.

The Tax Code of the Russian Federation establishes a system of taxes and fees, as well as general principles of taxation and fees in the Russian Federation.

Currently, the system of taxes and fees in the Russian Federation does not include customs duties and fees, payments for the use of the forest fund, payments for the negative impact on the environment, regulated by special federal laws that were previously part of it.

The Tax Code of the Russian Federation divides taxes and fees into three types depending on their territorial level:

1) federal taxes and fees;

2) regional taxes and fees;

3) local taxes and fees. Federal taxes and fees are established exclusively by the Tax Code of the Russian Federation and are obligatory for payment throughout the territory of the Russian Federation.

Federal taxes and fees include:

1) value added tax;

2) excises;

3) personal income tax;

4) unified social tax;

5) corporate income tax;

6) tax on the extraction of minerals;

7) water tax;

8) fees for the use of objects of the animal world and for the use of objects of aquatic biological resources;

9) state duty (Article 13 of the Tax Code of the Russian Federation).

Regional taxes are established by the Tax Code of the Russian Federation and the laws of the constituent entities of the Russian Federation on taxes, are put into effect in accordance with the Tax Code of the Russian Federation and the laws of the constituent entities of the Russian Federation and are obligatory for payment in the territories of these constituent entities of the Russian Federation.

Regional taxes include:

1) corporate property tax;

2) gambling business tax:

3) transport tax (Article 14 of the Tax Code of the Russian Federation).

Local taxes are taxes that are established by the Tax Code of the Russian Federation and regulatory legal acts of the representative bodies of municipalities on taxes. They are obligatory for payment in the territories of the respective municipalities. Local taxes are put into effect in accordance with the Tax Code of the Russian Federation and regulatory legal acts of the representative bodies of municipalities.

Local taxes include:

1) land tax;

2) tax on the property of individuals (Article 15 of the Tax Code of the Russian Federation).

Special tax regimes are established by the Tax Code of the Russian Federation and may provide for federal taxes not specified in Art. 13 of the Tax Code of the Russian Federation. The Tax Code of the Russian Federation determines the procedure for establishing such taxes, the procedure for the introduction and application of these special tax regimes.

Special tax regimes include:

1) taxation system for agricultural producers (single agricultural tax);

2) simplified taxation system;

3) the system of taxation in the form of a single tax on imputed income for certain types of activities;

4) the system of taxation in the implementation of production sharing agreements (clause 2, article 18 of the Tax Code of the Russian Federation).

21. Types of taxes

Under taxable is understood as a mandatory, individually gratuitous payment levied from organizations and individuals in the form of alienation of funds belonging to them on the right of ownership, economic management or operational management of funds in order to financially support the activities of the state and (or) municipalities (clause 1 of article 8 of the Tax Code of the Russian Federation ).

Features:

1) are binding (Article 57 of the Constitution of the Russian Federation);

2) have individuality and gratuitousness, meaning that when paying tax, a public entity does not have the obligation to indicate to a specific taxpayer the services for the amounts paid. The tax is returned to society as a whole in the form of the performance by the state of the functions assigned to it and the implementation of the tasks facing it;

3) paid in cash;

4) is paid by individuals and organizations that, under certain circumstances, are subject to a tax obligation;

5) are permanent (regular), are the financial basis for the activities of the state and municipalities.

Taxes can be classified in several ways:

1) according to the tax subject:

a) from individuals (tax on income of individuals);

b) from organizations (profit tax, corporate property tax);

c) general;

2) according to the object of taxation:

a) property;

b) income;

c) for operations;

d) actions;

3) according to the form of imposition of the tax burden:

a) direct (directly addressed to the income and property of taxpayers; in them, legal and actual taxpayers coincide in one person);

b) indirect (in which legal and actual taxpayers do not coincide);

4) by purpose - intended to finance state tasks, without indicating specific goals (for example, UST - a single social tax);

5) in order of establishment:

a) federal (Article 13 of the Tax Code of the Russian Federation);

6) regional (Article 14 of the Tax Code of the Russian Federation); c) local (Article 15 of the Tax Code of the Russian Federation).

In accordance with Art. 12 of the Tax Code of the Russian Federation, there are the following types of taxes: federal, state and local.

Federal taxes are taxes that are established by the Tax Code of the Russian Federation and are obligatory for payment throughout the territory of the Russian Federation, unless otherwise provided for in paragraph 7 of Art. 21 of the Tax Code of the Russian Federation.

Regional taxes are taxes that are established by the Tax Code of the Russian Federation and the laws of the constituent entities of the Russian Federation on taxes and are obligatory for payment in the territories of the respective constituent entities of the Russian Federation, unless otherwise provided for in paragraph 7 of Art. 12 of the Tax Code of the Russian Federation.

Regional taxes are introduced and terminated in the territories of the constituent entities of the Russian Federation in accordance with the Tax Code of the Russian Federation and the laws of the constituent entities of the Russian Federation on taxes.

Local taxes are taxes that are established by the Tax Code of the Russian Federation and regulatory legal acts of the representative bodies of municipalities on taxes and are obligatory for payment on the territories of the respective municipalities, unless otherwise provided for in paragraph 7 of Art. f2 Tax Code of the Russian Federation.

22. Federal taxes and fees

Under tax in accordance with the provisions enshrined in paragraph 1 of Art. 8 of the Tax Code of the Russian Federation, is understood as 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.

Under collection in accordance with the provisions enshrined in paragraph 2 of Art. 8 of the Tax Code of the Russian Federation, is understood as 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).

In paragraph 2 of Art. 12 of the Tax Code of the Russian Federation contains a legal definition of the concept "Federal taxes and fees".

Federal taxes and fees are established exclusively by the provisions of the Tax Code of the Russian Federation, therefore, the decision to establish and introduce federal taxes is made by the highest representative body of the state. Federal taxes are obligatory for payment throughout the territory of the Russian Federation, unless otherwise stipulated by the legislation of the Russian Federation. Federal taxes are credited to the budget of the Russian Federation, subjects of the Russian Federation and budgets of other levels.

Federal taxes are the main type of taxes in the Russian Federation and play a leading role in the formation of the federal budget of the Russian Federation.

Federal taxes are divided into three main groups:

1) payments that go entirely to the federal budget (for example, value added tax);

2) payments that regulate budget revenues, that is, they are transferred in full or in a certain proportion to the budgets of the constituent entities of the Russian Federation and to local budgets (for example, corporate income tax, personal income tax, excises);

3) payments that have a target orientation and are received by economic funds; these payments are included in the federal budget.

According to the provisions enshrined in Art. 13 of the Tax Code of the Russian Federation, federal taxes and fees include:

1) value added tax (Chapter 21 of the Tax Code of the Russian Federation);

2) excises (Chapter 22 of the Tax Code of the Russian Federation);

3) personal income tax (Chapter 23 of the Tax Code of the Russian Federation);

4) unified social tax (Chapter 24 of the Tax Code of the Russian Federation);

5) corporate income tax (Chapter 25 of the Tax Code of the Russian Federation);

6) tax on the extraction of minerals (Chapter 26 of the Tax Code of the Russian Federation);

7) water tax (Chapter 25.2 of the Tax Code of the Russian Federation);

8) 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 of the Russian Federation);

9) state duty (Chapter 25.3 of the Tax Code of the Russian Federation). The Tax Code of the Russian Federation may establish

special tax regimes that provide for federal taxes not specified in Art. 13 of the Tax Code of the Russian Federation. The Tax Code of the Russian Federation also determines the procedure for establishing such taxes and the procedure for the introduction and application of these special tax regimes.

23. Regional taxes and fees

Tax means obligatory, individually gratuitous payment levied from organizations and individuals in the form of alienation of funds belonging to them by right of ownership, economic management or operational management of funds for the purpose of financially supporting the activities of the state and (or) municipalities (clause 1 of article 8 of the Tax Code of the Russian Federation) .

Collection means mandatory contribution levied from organizations and individuals, the payment of which is one of the conditions for the commission of legally significant actions in relation to payers of fees by state bodies, local governments, other authorized bodies and officials, including the granting of certain rights or the issuance of permits (licenses) (p 2 article 8 of the Tax Code of the Russian Federation).

Regional taxes taxes are recognized that are established by the Tax Code of the Russian Federation 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, unless otherwise provided for in paragraph 7 of Art. 12 of the Tax Code of the Russian Federation.

When establishing regional taxes, the legislative (representative) bodies of state power of the constituent entities of the Russian Federation determine, in the manner and within the limits provided for by the Tax Code of the Russian Federation, the following elements of taxation: tax rates, the procedure and terms for paying taxes. Other elements of taxation for regional taxes and taxpayers are determined by the Tax Code of the Russian Federation.

Legislative (representative) bodies of state power of the constituent entities of the Russian Federation, laws on taxes, in the manner and within the limits provided for by the Tax Code of the Russian Federation, may establish tax benefits, the grounds and procedure for their application (clause 3, article 12 of the Tax Code of the Russian Federation).

Regional taxes include:

1) corporate property tax;

2) gambling business tax;

3) transport tax (Article 14 of the Tax Code of the Russian Federation).

Object of taxation for Russian organizations movable and immovable property is recognized (including property transferred for temporary possession, use, disposal or trust management, contributed to joint activities), accounted for on the balance sheet as fixed assets in accordance with the established accounting procedure.

The object of taxation for foreign organizations, carrying out activities in the Russian Federation through permanent representative offices, movable and immovable property related to fixed assets is recognized.

For the purposes of this chapter, foreign organizations keep records of objects of taxation in accordance with the accounting procedure established in the Russian Federation (Article 374 of the Tax Code of the Russian Federation).

24. Local taxes and fees

Local taxes are taxes which are established by the Tax Code of the Russian Federation and regulatory legal acts of the representative bodies of municipalities on taxes and are obligatory for payment on the territories of the respective municipalities, unless otherwise provided for in paragraph 4 of Art. 12 of the Tax Code of the Russian Federation and paragraph 7 of Art. 12 of the Tax Code of the Russian Federation (clause 4 of article 12 of the Tax Code of the Russian Federation).

Local taxes are introduced and cease to operate on the territories of municipalities in accordance with the Tax Code of the Russian Federation and the regulatory legal acts of the representative bodies of municipalities on taxes (paragraph 2, clause 4, article 12 of the Tax Code of the Russian Federation).

According to Art. 39 of the Federal Law of August 28, 1995 No. 154-FZ "On the General Principles of Organization of Local Self-Government in the Russian Federation", local taxes, fees, as well as benefits for their payment are established by the representative bodies of local self-government independently.

The land tax and the tax on property of individuals are established by the Tax Code of the Russian Federation and regulatory legal acts of the representative bodies of settlements (municipal districts), urban districts on taxes and are obligatory for payment on the territories of the respective settlements (inter-settlement territories), urban districts, unless otherwise provided for in clause 7 Art. 12 of the Tax Code of the Russian Federation. The land tax and the tax on the property of individuals are introduced and cease to operate on the territories of settlements (inter-settlement territories), urban districts in accordance with the Tax Code of the Russian Federation and regulatory legal acts of the representative bodies of settlements (municipal districts), urban districts on taxes (paragraph 3 p. 4 article 12 of the Tax Code of the Russian Federation).

Local taxes in federal cities Moscow and St. Petersburg are established by the Tax Code of the Russian Federation and the laws of these constituent entities of the Russian Federation on taxes, which are obligatory for payment in the territories of these constituent entities of the Russian Federation, unless otherwise provided for in paragraph 7 of Art. 12 of the Tax Code of the Russian Federation. Local taxes are introduced and terminated in the territories of the federal cities of Moscow and St. Petersburg in accordance with the Tax Code of the Russian Federation and the laws of these constituent entities of the Russian Federation (paragraph 4, clause 4, article 12 of the Tax Code of the Russian Federation).

When establishing local taxes, the representative bodies of municipalities (legislative (representative) state authorities of the federal cities of Moscow and St. Petersburg) determine in the manner and within the limits provided for by the Tax Code of the Russian Federation, the following elements of taxation: tax rates, procedure and terms for paying taxes. Other elements of taxation for local taxes and taxpayers are determined by the Tax Code of the Russian Federation (paragraph 5, clause 4, v. 12 of the Tax Code of the Russian Federation).

Representative bodies of municipalities (legislative (representative) bodies of state power of federal cities of Moscow and St. Petersburg) by legislation on taxes and fees in the manner and within the limits provided for by the Tax Code of the Russian Federation may establish tax benefits, grounds and procedure for their application (paragraph 6 clause 4, article 12 of the Tax Code of the Russian Federation).

25. Special tax regimes

The Tax Code of the Russian Federation establishes special tax regimes that may provide for federal taxes not specified in Art. 13 of the Tax Code of the Russian Federation, determines the procedure for establishing such taxes, the procedure for the introduction and application of these special tax regimes.

Special tax regimes may provide for exemption from the obligation to pay certain federal, regional and local taxes and fees specified in articles 13-15 of the Tax Code of the Russian Federation (clause 7 of article 12 of the Tax Code of the Russian Federation).

The Ministry of Finance of Russia reports the following: The Tax Code of the Russian Federation establishes special tax regimes that may provide for federal taxes not specified in Art. 13 of the Tax Code of the Russian Federation (clause 7 of article 12 of the Tax Code of the Russian Federation). So, for example, established Ch. 26.1, 26.2, 26.3 of the Tax Code of the Russian Federation, special tax regimes provide, respectively, for a single agricultural tax, a tax payable when applying a simplified taxation system, a single tax on imputed income for certain types of activities that are federal taxes not specified in Art. 13 of the Tax Code of the Russian Federation.

The Tax Code of the Russian Federation does not state that special tax regimes may provide for regional and (or) local taxes.

Taxation system for agricultural producers (single agricultural tax) is established by the Tax Code of the Russian Federation and is applied along with other taxation regimes provided for by the legislation of the Russian Federation on taxes and fees.

Organizations and individual entrepreneurs who are agricultural producers in accordance with Ch. 26.1 of the Tax Code of the Russian Federation, has the right to voluntarily switch to the payment of a single agricultural tax in the manner prescribed by this chapter.

Organizations that are taxpayers of the unified agricultural tax are exempted from the obligation to pay corporate income tax, corporate property tax, unified social tax. Organizations that are taxpayers of the unified agricultural tax are not recognized as taxpayers of value added tax (with the exception of value added tax payable in accordance with the Tax Code of the Russian Federation when goods are imported into the customs territory of the Russian Federation).

Organizations that have switched to paying a single agricultural tax pay insurance premiums for mandatory pension insurance in accordance with the legislation of the Russian Federation.

Other taxes and fees are paid by organizations that have switched to paying a single agricultural tax, in accordance with other taxation regimes provided for by the legislation of the Russian Federation on taxes and fees (Article 346.1, Chapter 26.1 of the Tax Code of the Russian Federation).

26. General conditions for establishing taxes and fees

The tax is considered established only if the taxpayers and elements of taxation are precisely defined, namely:

1) object of taxation;

2) tax base;

3) tax period;

4) tax rate;

5) the procedure for calculating the tax;

6) procedure and terms for tax payment.

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.

According to the provisions of Art. 17 of the Tax Code of the Russian Federation, when establishing fees, their payers and taxation elements are determined in relation to specific fees.

Establishing a tax means the adoption of a legislative act for the purpose of assigning the name of the tax, classifying it as federal, regional or local and determining the taxpayer and the main elements of taxation.

Federal taxes are established exclusively by the provisions of the Tax Code of the Russian Federation, lower representative bodies cannot change any element of the federal tax.

Regional taxes are established by the Tax Code of the Russian Federation, but the legislation of the constituent entities of the Russian Federation can change tax rates, the procedure and terms of payment, within the limits specified in the Tax Code of the Russian Federation, as well as the additional benefits provided for and their main application. Benefits are not among the main elements, they may not be established at all.

Local taxes are established by the Tax Code of the Russian Federation, but the acts of the representative bodies of municipalities may change the rates, procedure and terms of payment.

Enter tax (fee) - means to pass a legislative act of an appropriate level for the purpose of levying a tax.

The tax base is a value, physical or other characteristic of the object of taxation. The tax rate is the amount of tax charges per unit of measurement of the tax base. The tax base and the procedure for determining it, as well as the tax rates for federal taxes and the amount of fees for federal fees, are established by the Tax Code of the Russian Federation.

The tax base and the procedure for determining it for regional and local taxes are established by the Tax Code of the Russian Federation. Tax rates for regional and local taxes are set accordingly by the laws of the constituent entities of the Russian Federation, regulatory legal acts of the representative bodies of municipalities within the limits established by the Tax Code of the Russian Federation (Article 53 of the Tax Code of the Russian Federation).

Under the tax period refers to a calendar year or other period of time in relation to individual taxes, after which the tax base is determined and the amount of tax payable is calculated. The tax period may consist of one or more reporting periods (Article 55 of the Tax Code of the Russian Federation).

27. Elements of taxation

In order for everyone to clearly understand what taxes, from what, in what amount and in what order he must pay, the elements of the tax are determined.

Taxpayers - These are organizations and individuals who, in accordance with the Tax Code of the Russian Federation, are obliged to pay taxes.

Organizations:

1) Russian - legal entities formed in accordance with the legislation of the Russian Federation. Branches, representative offices, other separate divisions of legal entities are not independent taxpayers;

2) foreign - foreign legal entities, companies, other corporate entities that have civil legal capacity and are created in accordance with the laws of foreign states, international organizations, branches and representative offices of these foreign and international organizations.

Individuals - citizens of the Russian Federation, foreign citizens and stateless persons. Among individuals, a group of individual entrepreneurs is distinguished - individuals registered in the prescribed manner and carrying out entrepreneurial activities without forming a legal entity.

The tax base represents a value, physical or other characteristic of the object of taxation. The tax rate is the amount of tax charges per unit of measurement of the tax base.

The tax base and the procedure for determining it, as well as tax rates for federal taxes and fees for federal fees are established by the Tax Code of the Russian Federation (Article 53 of the Tax Code of the Russian Federation).

The taxpayer independently calculates the amount of tax, payable for the tax period, based on the tax base, tax rate and tax benefits.

In cases stipulated by the legislation of the Russian Federation on taxes and fees, the obligation to calculate the amount of tax may be assigned to the tax authority or tax agent. If the obligation to calculate the amount of tax is assigned to the tax authority, not later than 30 days before the due date for payment, the tax authority sends a tax notice to the taxpayer. The tax notice must specify the amount of tax payable, the calculation of the tax base, and the due date for payment of the tax. The form of a tax notice is established by the federal executive body authorized to control and supervise taxes and fees. A tax notice may be handed over to the head of an organization (its legal or authorized representative) or an individual (his legal or authorized representative) in person against receipt or otherwise confirming the fact and date of its receipt (Article 52 of the Tax Code of the Russian Federation).

28. Object of taxation

Definition of property, works, services. Sale of goods, works, services

Object of taxation - the sale of goods (works, services), property, profit, income, expense or other circumstance having a cost, quantitative or physical characteristic, with the presence of which the legislation on taxes and fees connects the taxpayer's obligation to pay tax.

Each tax has an independent object of taxation, determined in accordance with Part 2 of the Tax Code of the Russian Federation and taking into account the provisions of Art. 38 of the Tax Code of the Russian Federation.

Under property in the Tax Code of the Russian Federation refers to the types of objects of civil rights (with the exception of property rights) related to property in accordance with the Civil Code of the Russian Federation.

Goods for the purposes of the Tax Code of the Russian Federation any property sold or intended for sale is recognized. In order to regulate relations related to the collection of customs payments, other property, determined by the Labor Code of the Russian Federation, also applies to goods.

Working for tax purposes

activity is recognized, the results of which have a material expression and can be implemented to meet the needs of the organization and (or) individuals.

Service for tax purposes an activity is recognized, the results of which do not have a material expression, are realized and consumed in the process of carrying out this activity (Article 38 of the Tax Code of the Russian Federation).

The sale of goods, works or services by an organization or an individual entrepreneur is, respectively, the transfer on a reimbursable basis (including the exchange of goods, works or services) of the ownership of goods, the results of work performed by one person for another person, the provision of services for a fee by one person to another person, and in the cases provided for by the Tax Code of the Russian Federation - the transfer of ownership of goods, the results of work performed by one person for another person, the provision of services by one person to another person - free of charge (clause 1, article 39 of the Tax Code of the Russian Federation).

Not recognized as the sale of goods, works or services:

1) carrying out operations related to the circulation of Russian or foreign currency (except for the purposes of numismatics);

2) transfer of fixed assets, intangible assets and (or) other property of the organization to its legal successor (successors) during the reorganization of this organization;

3) transfer of fixed assets, intangible assets and (or) other property to non-profit organizations for the implementation of the main statutory activities not related to entrepreneurial activities;

4) transfer of property, if such transfer is of an investment nature (in particular, contributions to the authorized (share) capital of business companies and partnerships, contributions under a simple partnership agreement (joint activity agreement), share contributions to mutual funds of cooperatives) (clause 3 article 39 of the Tax Code of the Russian Federation).

29. The concept and definition of the tax base. Tax rates and their types

General questions of tax base calculation. Taxpaying organizations calculate the tax base at the end of each tax period based on the data of accounting registers and (or) on the basis of other documented data on objects subject to taxation or related to taxation.

If errors (distortions) are found in the calculation of the tax base relating to previous tax (reporting) periods, in the current tax (reporting) period, the tax base and the tax amount are recalculated for the period in which the indicated errors (distortions) were committed.

If it is impossible to determine the period of errors (distortions), the recalculation of the tax base and the amount of tax is carried out for the tax (reporting) period in which errors (distortions) were revealed.

Individual entrepreneurs, notaries engaged in private practice, lawyers who have established law offices calculate the tax base at the end of each tax period on the basis of income and expense records and business transactions in the manner determined by the Ministry of Finance of the Russian Federation.

The remaining taxpayers - individuals calculate the tax base on the basis of information received in established cases from organizations and (or) individuals on the amounts of income paid to them, on objects of taxation, as well as data on their own accounting of income received, objects of taxation, carried out in arbitrary forms.

In the cases provided for by the Tax Code of the Russian Federation, the tax authorities calculate the tax base at the end of each tax period based on the data they have (Article 54 of the Tax Code of the Russian Federation).

30. Emergence, change and termination of the obligation to pay taxes and fees

The obligation to pay a tax or fee arises, is changed and terminated if there are grounds established by the Tax Code of the Russian Federation or other legislative act on taxes and fees.

The obligation to pay a specific tax or fee shall be 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.

The obligation to pay tax and (or) duty is terminated

1) with the payment of a tax and (or) a fee by a taxpayer or a fee payer;

2) with the death of an individual taxpayer or with his recognition as dead in the manner prescribed by the civil legislation of the Russian Federation. The debt on property taxes of a deceased person or a person recognized as deceased is repaid by the heirs within the value of the inheritance property, in the manner established by the civil legislation of the Russian Federation for payment by the heirs of the testator's debts;

3) with the liquidation of the taxpayer organization after all settlements with the budget system of the Russian Federation in accordance with Art. 49 of the Tax Code of the Russian Federation;

4) with the occurrence of other circumstances with which the legislation on taxes and fees connects the termination of the obligation to pay the corresponding tax or fee (Article 44 of the Tax Code of the Russian Federation).

Terms of payment of taxes and fees are established in relation to each tax and fee.

Changing the established deadline for the payment of taxes and fees is allowed only in the manner prescribed by the Tax Code of the Russian Federation.

When paying a tax and a levy in violation of the payment deadline, the taxpayer (payer of the levy) shall pay a penalty in the manner and under the conditions provided for by the Tax Code of the Russian Federation.

The deadlines for paying taxes and fees are determined by the calendar date or the expiration of a period of time calculated in years, quarters, months and days, as well as an indication of an event that must occur or occur, or an action that must be performed. The deadlines for the performance of actions by participants in relations regulated by the legislation on taxes and fees are established by the Tax Code of the Russian Federation in relation to each such action.

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 (Article 57 of the Tax Code of the Russian Federation).

Tax payment is made one-time payment of the entire amount of tax or in another manner provided for by the Tax Code of the Russian Federation and other acts of legislation on taxes and fees.

The amount of tax payable shall be paid (transferred) by the taxpayer or tax agent within the established time limits.

In accordance with the Tax Code of the Russian Federation, it may be provided 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.

31. Fulfillment of the obligation to pay taxes and fees

The taxpayer is obliged to independently fulfill the obligation to pay tax, unless otherwise provided by the legislation on taxes and fees.

The obligation to pay tax must be fulfilled within the time period established by the legislation on taxes and fees. The taxpayer has the right to fulfill the obligation to pay tax ahead of schedule.

Failure to fulfill or improper fulfillment of the obligation to pay tax is the basis for the tax authority or the customs authority to send a claim to the taxpayer for payment of tax.

In case of non-payment or incomplete payment of the tax within the established period, the tax is collected in the manner prescribed by the Tax Code of the Russian Federation.

The collection of tax from an organization or an individual entrepreneur is carried out in the manner prescribed by Art. 46 and 47 of the Tax Code of the Russian Federation. The collection of tax from an individual who is not an individual entrepreneur is carried out in the manner prescribed by Art. 48 of the Tax Code of the Russian Federation.

Collection of tax in court is carried out:

1) from the organization with which a personal account is opened;

2) in order to recover the arrears accrued for more than 3 months for organizations that, in accordance with the civil legislation of the Russian Federation, are dependent (subsidiary) companies (enterprises), from the respective main (predominant, participating) companies (enterprises) in cases where the accounts of the latter in banks receive proceeds from goods (works, services) sold by dependent (subsidiary) companies (enterprises), as well as organizations that, in accordance with the civil legislation of the Russian Federation, are the main (predominant, participating) companies (enterprises), from dependent (subsidiary) companies (enterprises) when their bank accounts receive proceeds from goods (works, services) sold by the main (prevailing, participating) companies (enterprises);

3) from an organization or an individual entrepreneur, if their obligation to pay tax is based on a change by the tax authority of the legal qualification of a transaction made by such a taxpayer, or the status and nature of the activity of this taxpayer (Article 45 of the Tax Code of the Russian Federation). The obligation to pay tax is considered fulfilled by the taxpayer, unless otherwise provided by paragraph 4 of Art. 45 of the Tax Code of the Russian Federation:

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 depositing cash by an individual to a bank, cash desk of a local administration or to a federal postal service organization for their transfer to the budget system of the Russian Federation to the appropriate account of the Federal Treasury.

32. The procedure for fulfilling the obligation to pay a tax or fee. Voluntary and compulsory enforcement

The tax legislation provides for two ways of exercising a tax obligation:

1) the general procedure based on the conscientious behavior of the taxpayer, his compliance with the legislation on taxes and fees;

2) compulsory, expressed in the collection of amounts of debt from the property of the taxpayer, his funds.

The procedure for fulfilling the tax obligation is regulated by Art. 45 of the Tax Code of the Russian Federation.

The taxpayer is obliged to independently fulfill the obligation to pay tax, unless otherwise provided by the legislation on taxes and fees.

The obligation to pay tax must be fulfilled within the time period established by the legislation on taxes and fees. The taxpayer has the right to fulfill the obligation to pay tax ahead of schedule.

Failure to fulfill or improper fulfillment of the obligation to pay tax is the basis for the tax authority or the customs authority to send a claim to the taxpayer for payment of tax.

In case of non-payment or incomplete payment of the tax within the established period, the tax is collected in the manner prescribed by the Tax Code of the Russian Federation.

The obligation to pay tax is not recognized as fulfilled in the following cases:

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) 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.

33. Collection of tax, dues, penalties from the taxpayer - organization and the taxpayer - an individual

In the event of non-payment or incomplete payment of tax within the prescribed period, the obligation to pay tax is enforced by foreclosing money on bank accounts of the taxpayer - organization or individual entrepreneur (clause 1, article 46 of the Tax Code of the Russian Federation).

Collection of tax is carried out by decision of the tax authority by sending to the bank where the taxpayer's accounts are opened, instructions from the tax authority to write off and transfer to the budget system of the Russian Federation the necessary funds from the accounts of the taxpayer-organization or individual entrepreneur (clause 2, article 46 of the Tax Code of the Russian Federation).

The decision to collect is made after the expiration of the period specified in the claim for the payment of tax, but no later than 2 months after the expiration of the specified period. The decision to collect, taken after the expiration of the specified period, is considered invalid and is not subject to execution. In this case, the tax authority may apply to the court with a claim to recover from the taxpayer the amount of tax due to be paid. An application can be filed with the court within 6 months after the expiration of the deadline for fulfilling the tax payment claim. The deadline for filing an application missed for a good reason may be restored by the court. If it is impossible to hand over the decision on recovery to the taxpayer against receipt or otherwise transfer it, indicating the date of its receipt, the decision on recovery is sent by registered mail and is considered received after 6 days from the date of sending the registered letter (clause 3 of article 46 of the Tax Code of the Russian Federation ).

The order of the tax authority to transfer tax amounts to the budget system of the Russian Federation is sent to the bank in which the accounts of the taxpaying organization or individual entrepreneur are opened within 1 month from the date of the decision to collect and is subject to unconditional execution by the bank in the order established by the civil legislation of the Russian Federation (p. 4 article 46 of the Tax Code of the Russian Federation).

The order of the tax authority to transfer the tax must contain an indication of the accounts of the taxpaying organization or individual entrepreneur from which the tax must be transferred, and the amount to be transferred. The tax may be collected from ruble current accounts, and in case of insufficient funds on ruble accounts - from the taxpayer's foreign currency accounts. The collection of tax from the currency accounts of a taxpaying organization or an individual entrepreneur is carried out in an amount equivalent to the amount of payment in rubles at the exchange rate of the Central Bank of the Russian Federation established on the date of sale of the currency. When recovering funds held in foreign currency accounts, the head of the tax authority, simultaneously with the order of the tax authority to transfer tax, sends an order to the bank for the sale no later than the next day of the taxpayer's currency (clause 5, article 46 of the Tax Code of the Russian Federation).

34. Separate obligations to pay taxes

Fulfillment of the obligation to pay taxes and fees (penalties, fines) upon liquidation of the organization.

The obligation to pay taxes and fees (penalties, fines) of a liquidated organization is fulfilled by the liquidation commission at the expense of the funds of the said organization, including those received from the sale of its property (clause 1, article 49 of the Tax Code of the Russian Federation).

If the funds of a liquidated organization, including those received from the sale of its property, are not sufficient to fulfill in full the obligation to pay taxes and fees, penalties and fines due, the remaining debt must be repaid by the founders (participants) of the said organization within the limits and in the manner established the legislation of the Russian Federation (clause 2, article 49 of the Tax Code of the Russian Federation).

The sequence of fulfillment of obligations to pay taxes and fees upon liquidation of an organization among settlements with other creditors of such an organization is determined by the civil legislation of the Russian Federation (clause 3, article 49 of the Tax Code of the Russian Federation).

The amounts of taxes, fees (penalties, fines) overpaid by the liquidated organization or excessively collected from this organization are subject to offset by the tax authority against the payment of arrears on other taxes, fees and debts of the liquidated organization on penalties, fines in the manner established by the Tax Code of the Russian Federation. The offsetable amount of overpaid or overcharged taxes, fees (penalties, fines) is distributed in proportion to the arrears on other taxes, fees and debts of the liquidated organization for penalties, fines payable (collectable) to the budget system of the Russian Federation, control over the calculation and payment of which is assigned to the tax authorities. If the liquidated organization has no debt to fulfill the obligation to pay taxes and fees, as well as to pay penalties and fines, the amount of taxes, fees (penalties, fines) overpaid or collected by this organization or excessively collected taxes, fees (penalties, fines) is subject to return to this organization in the manner established by the Tax Code of the Russian Federation, not later than 1 month from the date of filing the application of the taxpayer-organization (clause 4, article 49 of the Tax Code of the Russian Federation).

The provisions under Art. 49 of the Tax Code of the Russian Federation are also applied when paying taxes in connection with the movement of goods across the customs border (clause 5 of article 49 of the Tax Code of the Russian Federation).

Fulfillment of the obligation to pay taxes and fees (penalties, fines) during the reorganization of a legal entity.

The obligation to pay taxes of a reorganized legal entity is fulfilled by its successor (successors) in the manner prescribed by Art. 50 of the Tax Code of the Russian Federation.

The fulfillment of tax obligations of a reorganized legal entity shall be assigned to its successor (successors), regardless of whether the successor (successors) knew before the completion of the reorganization the facts and (or) circumstances of non-performance or improper performance by the reorganized legal entity of these obligations. At the same time, the successor (successors) must pay all penalties due for the duties transferred to him (Article 50 of the Tax Code of the Russian Federation).

35. The concept of the deadline for paying taxes (fees) and the procedure for their establishment. Changing the deadline for paying taxes and fees

Deadlines for paying taxes and fees set for each tax and duty. Changing the established deadline for paying taxes and fees is allowed only in the manner prescribed by the Tax Code of the Russian Federation (Clause 1, Article 57 of the Tax Code of the Russian Federation).

When paying a tax and a fee in violation of the payment deadline, the taxpayer pays a penalty in the manner and on the conditions provided for by the Tax Code of the Russian Federation (clause 2, article 57 of the Tax Code of the Russian Federation).

The deadlines for paying taxes and fees are determined by the calendar date or the expiration of a period of time calculated in years, quarters, months and days, as well as an indication of an event that must occur or occur, or an action that must be performed. The deadlines for actions by participants in relations regulated by the legislation on taxes and fees are established by the Tax Code in relation to each such action (clause 3, article 57 of the Tax Code of the Russian Federation).

The procedure for paying taxes and fees: tax is paid by a single payment of the entire amount of tax or in another manner provided for by the Tax Code of the Russian Federation and other acts of legislation on taxes and fees (clause 1, article 58 of the Tax Code of the Russian Federation).

The amount of tax payable is paid (transferred) by the taxpayer or tax agent within the established time limits (Clause 2, Article 58 of the Tax Code of the Russian Federation).

In accordance with the Tax Code of the Russian Federation, payment during the tax period may be provided

advance tax payments - advance payments. The obligation to pay advance payments is recognized as fulfilled in the manner similar to paying tax (clause 3, article 58 of the Tax Code of the Russian Federation).

The tax is paid in cash or non-cash form (clause 4, article 58 of the Tax Code of the Russian Federation).

The specific procedure for paying tax is established in accordance with Art. 58 of the Tax Code of the Russian Federation in relation to each tax. The procedure for paying federal taxes is established by the Tax Code of the Russian Federation. The procedure for paying regional and local taxes is established, respectively, by the laws of the constituent entities of the Russian Federation and the regulatory legal acts of the representative bodies of municipalities in accordance with the Tax Code of the Russian Federation (Article 58 of the Tax Code of the Russian Federation).

General conditions for changing the deadline for paying a tax and a fee: a change in the deadline for paying a tax and a fee is recognized as the postponement of the established deadline for paying a tax and a fee to a later date (clause 1, article 61 of the Tax Code of the Russian Federation).

The deadline for payment of tax may be changed in respect of the entire amount of tax payable or part of it, with the accrual of interest on the unpaid amount of tax, unless otherwise provided by Chapter. 9 of the Tax Code of the Russian Federation. Changing the deadline for paying the state fee is carried out taking into account the features provided for in Ch. 25.3 of the Tax Code of the Russian Federation (Clause 2, Article 61 of the Tax Code of the Russian Federation).

Changing the deadline for paying taxes and fees is carried out in the form of a deferment, installment plan, investment tax credit (clause 3, article 61 of the Tax Code of the Russian Federation).

Changing the deadline for paying taxes and fees does not cancel the existing and does not create a new obligation to pay taxes and fees (Article 61 of the Tax Code of the Russian Federation).

36. Circumstances excluding the change of the deadline for payment of taxes. Bodies empowered to make these decisions

Circumstances excluding the change of the term for payment of the tax.

The tax payment deadline cannot be changed if, in relation to the person applying for such a change:

1) a criminal case has been initiated on the grounds of a crime related to violation of the legislation on taxes and fees;

2) 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 respect of taxes payable in connection with the movement of goods across the customs border of the Russian Federation;

3) there are sufficient grounds to believe that this person will use such a change to hide his money or other property subject to taxation, or this person is going to leave the Russian Federation for permanent residence (Clause 1, Article 62 of the Tax Code of the Russian Federation).

If at the time of the decision to change the deadline for paying tax, there are circumstances specified in paragraph 1 of Art. 62 of the Tax Code of the Russian Federation, a decision to change the tax payment deadline cannot be made, and the decision made is subject to cancellation. The interested person and the tax authority at the place of registration of this person are notified in writing about the cancellation of the decision made within 3 days. An interested person has the right to appeal such a decision in the manner prescribed by the Tax Code of the Russian Federation (Article 62 of the Tax Code of the Russian Federation).

Bodies authorized to make decisions on changing the terms for payment of taxes and fees, are:

1) for federal taxes and fees - the federal executive body authorized for control and supervision in the field of taxes and fees (with the exception of cases provided for in Subparagraphs 3-5, Clauses 1 and Clause 2, Article 63 of the Tax Code of the Russian Federation);

2) for regional and local taxes - tax authorities at the location (place of residence) of the person concerned; decisions on changing the deadlines for paying taxes are made in agreement with the relevant financial authorities of the constituent entities of the Russian Federation, municipalities (with the exception of the case provided for by paragraph 3 of article 63 of the Tax Code of the Russian Federation);

3) for taxes payable in connection with the movement of goods across the customs border of the Russian Federation - the federal executive body authorized to exercise control and supervision in the field of customs affairs, or customs bodies authorized by it;

4) for the unified social tax - the federal executive body authorized for control and supervision in the field of taxes and fees. Decisions to change the terms of payment of the unified social tax are made in agreement with the authorities of the relevant state non-budgetary funds (Article 63 of the Tax Code of the Russian Federation).

37. The procedure and conditions for granting a deferral or installment plan for the payment of taxes and fees

Deferral or installment payment of tax is a change in the deadline for paying tax if there are grounds provided for in Art. 64 of the Tax Code of the Russian Federation, for a period not exceeding 1 year, respectively, with a one-time or staged payment by the taxpayer of the amount of the debt. A deferral or installment plan for the payment of federal taxes in the part credited to the federal budget for a period of more than 1 year, but not exceeding 3 years, may be granted by decision of the Government of the Russian Federation (clause 1, article 64 of the Tax Code of the Russian Federation).

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 of a seasonal nature (the list of industries and activities that are of a seasonal nature is approved by the Government of the Russian Federation;

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 the Customs Code of the Russian Federation (clause 2, article 64 of the Tax Code of the Russian Federation).

Deferral or installment payment of tax can be granted for one or more taxes (clause 3, article 64 of the Tax Code of the Russian Federation).

The decision to grant a deferral or installment plan for the payment of tax or to refuse to grant it is made by the authorized body in agreement with the financial authorities (bodies of state off-budget funds) in accordance with Art. 63 of the Tax Code of the Russian Federation within 1 month from the date of receipt of the application of the interested person (clause 4 of article 64 of the Tax Code of the Russian Federation).

In the absence of the circumstances established by paragraph 1 of Art. 62 of the Tax Code of the Russian Federation, the authorized body is not entitled to refuse to the interested person a deferral or installment plan for the payment of tax on the grounds specified in subpara. 1 or 2, paragraph 2 of Art. 64 of the Tax Code of the Russian Federation, within the limits, respectively, of the amount of damage caused to the interested person or the amount of underfunding or non-payment of the state order executed by this person (clause 5 of article 64 of the Tax Code of the Russian Federation).

The decision to refuse to grant a deferral or installment plan for the payment of tax must be motivated (clause 6, article 64 of the Tax Code of the Russian Federation).

The laws of the constituent entities of the Russian Federation and the regulatory legal acts of the representative bodies of municipalities may establish additional grounds and other conditions for granting deferrals and installment plans for the payment of regional and local taxes, respectively (clause 7, article 64 of the Tax Code of the Russian Federation).

38. Termination of a deferral, installment plan or investment tax credit

The deferral, installment plan or investment tax credit terminates upon the expiration of the relevant decision or agreement, or may be terminated before the expiration of such period in the cases provided for in Art. 68 of the Tax Code of the Russian Federation (clause 1 of article 68 of the Tax Code of the Russian Federation).

The deferment is terminated early if the taxpayer pays the entire amount of tax and duty due and the corresponding interest before the expiration of the established period (clause 2, article 68 of the Tax Code of the Russian Federation).

If the person concerned violates the conditions for granting a deferral (installment plan), the deferment (installment plan) may be terminated early by decision of the authorized body that has taken a decision on the corresponding change in the deadline for fulfilling the obligation to pay taxes and fees (clause 3, article 68 of the Tax Code of the Russian Federation).

In case of early termination of the deferment or installment plan the taxpayer must, within 1 month after receiving the relevant decision, pay the unpaid amount of the debt, as well as the penalty for each calendar day starting from the day following the day of receipt of this decision, up to and including the day of payment of this amount. At the same time, the remaining unpaid amount of debt is determined as the difference between the amount of debt determined in the decision to grant a deferral (installment plan), increased by the amount of interest calculated in accordance with the decision on deferment (installment plan) for the period of the deferment (installment plan), and the amounts actually paid and interest (clause 4, article 68 of the Tax Code of the Russian Federation).

A notice of cancellation of a decision on deferment or installment plan shall be sent by the authorized body that made this decision to the taxpayer or the payer of the fee by registered mail within 5 days from the date of the decision. Notice of cancellation of the decision to defer or installment is considered received after 6 days from the date of sending a registered letter. The decision of the authorized body on the early termination of the deferral or installment plan may be appealed by the taxpayer or the payer of the fee to the court in the manner prescribed by the legislation of the Russian Federation (clause 5, article 68 of the Tax Code of the Russian Federation).

If, during the term of the agreement on investment tax credit, the organization that concluded it violates the conditions stipulated by the agreement for the sale or transfer to possession, use or disposal of equipment or other property, the acquisition of which was the basis for granting an investment tax credit, this organization within 1 month from the date of termination of the investment tax credit agreement, is obliged to pay all previously unpaid tax amounts in accordance with the agreement, as well as the relevant penalties and interest on unpaid tax amounts accrued for each calendar day of the investment tax credit agreement, based on the refinancing rate of the Central Bank of the Russian Federation that was in force for the period from the conclusion to the termination of the specified agreement (clause 6, article 68 of the Tax Code of the Russian Federation).

39. Ways to ensure the fulfillment of obligations to pay taxes and fees

The fulfillment of the obligation to pay taxes and fees can be ensured in the following ways: pledge of property, surety, penalties, suspension of operations on bank accounts and seizure of the property of the taxpayer.

Ways to ensure the fulfillment of the obligation to pay taxes or fees, the procedure and conditions for their application are established by Ch. 11 of the Tax Code of the Russian Federation (Article 72 of the Tax Code of the Russian Federation).

Pledge of property. In the event of a change in the terms for the fulfillment of obligations to pay taxes and fees, the obligation to pay taxes and fees may be secured by a pledge. Pledge of property is formalized by an agreement between the tax authority and the mortgagor. The pledger can be either the taxpayer himself or the payer of the fee, or a third party. When pledged, property may remain with the pledgor or be transferred at the expense of the pledgor to a tax authority (pledge holder) with the obligation to ensure the safety of the pledged property (Article 73 of the Tax Code of the Russian Federation).

Surety. In the event of a change in the deadlines for the fulfillment of obligations to pay taxes and in other cases provided for by the Tax Code of the Russian Federation, the obligation to pay taxes may be secured by a surety. By virtue of a suretyship, the surety is obliged to the tax authorities to fulfill in full the taxpayer's obligation to pay taxes, if the latter does not pay the due amounts of tax and relevant penalties within the prescribed period. 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 (Article 74 of the Tax Code of the Russian Federation) passes to him.

Penny recognized established by Art. 75 of the Tax Code of the Russian Federation, the amount of money that the taxpayer must pay in the event of payment of the due amounts of taxes or fees, including taxes paid in connection with the movement of goods across the customs border of the Russian Federation, at a later date than established by the legislation on taxes and fees (Art. 75 of the Tax Code of the Russian Federation).

Suspension of operations on bank accounts of organizations and individual entrepreneurs. Suspension of operations on bank accounts is used to ensure the execution of a decision to collect a tax or fee, unless otherwise provided for in paragraph 3 of Art. 76 of the Tax Code of the Russian Federation. Suspension of transactions on an account means the termination by the bank of all debit transactions on this account, unless otherwise provided for in paragraph 2 of Art. 76 of the Tax Code of the Russian Federation (Article 76 of the Tax Code of the Russian Federation).

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 a taxpaying organization in relation to its property is recognized (Article 77 of the Tax Code of the Russian Federation).

40. The concept of tax control and its forms

tax control the activities of authorized bodies for monitoring compliance by taxpayers, tax agents and payers of fees with the legislation on taxes and fees in the manner established by the Tax Code of the Russian Federation are recognized.

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

Features of the implementation of tax control in the implementation of production sharing agreements are determined by Ch. 26.4 of the Tax Code of the Russian Federation.

Tax authorities, customs authorities, authorities of state non-budgetary funds and internal affairs authorities, in the manner determined by agreement between them, inform each other about the materials they have about violations of the legislation on taxes and fees and tax crimes, about the measures taken to suppress them, about tax audits conducted by them, as well as exchange other necessary information in order to fulfill the tasks assigned to them.

When exercising tax control, it is not allowed to collect, store, use and disseminate information about a taxpayer (payer of a fee, tax agent) obtained in violation of the provisions of the Constitution of the Russian Federation, the Tax Code of the Russian Federation, federal laws, as well as in violation of the principle of safety of information constituting a professional secret of other persons , in particular, lawyer secrecy, audit secrecy (Article 82 of the Tax Code of the Russian Federation).

tax audits. The tax authorities conduct the following types of tax audits of taxpayers, payers of fees and tax agents:

1) cameral tax audits;

2) field tax audits.

The purpose of in-house and on-site tax audits is to control compliance by a taxpayer, payer of fees or tax agent with the legislation on taxes and fees (Article 87 of the Tax Code of the Russian Federation).

Desk 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 (Article 88 of the Tax Code of the Russian Federation).

Onsite tax audit is carried out on the territory (in the premises) of the taxpayer on the basis of the decision of the head (deputy head) of the tax authority.

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.

41. Competence of state bodies for the implementation of tax control

Tax authorities are required to:

1) comply with the legislation on taxes and fees;

2) exercise control over compliance with the legislation on taxes and fees, as well as regulatory legal acts adopted in accordance with it;

3) keep records of organizations and individuals in accordance with the established procedure;

4) inform taxpayers, payers of fees and tax agents free of charge about applicable taxes and fees, legislation on taxes and fees and regulations adopted in accordance with it, the procedure for calculating and paying taxes and fees, the rights and obligations of taxpayers, payers of fees and tax agents , the powers of tax authorities and their officials, as well as submit forms of tax declarations (calculations) and explain the procedure for filling them out;

5) be guided by written explanations of the Ministry of Finance of the Russian Federation on the application of the legislation of the Russian Federation on taxes and fees;

6) at the request of the taxpayer, payer of the fee or tax agent, issue copies of decisions taken by the tax authority in respect of this taxpayer, payer of the fee or tax agent. 1 of the Tax Code of the Russian Federation).

Financial authorities:

1) The Ministry of Finance of the Russian Federation gives written explanations to taxpayers, payers of fees and tax agents on the application of the legislation of the Russian Federation on taxes and fees, approves the forms of tax calculations and forms of tax declarations that are mandatory for taxpayers, tax agents, as well as the procedure for filling them out;

2) the financial authorities of the constituent entities of the Russian Federation and municipalities provide written explanations to taxpayers and tax agents on the application of the legislation of the constituent entities of the Russian Federation on taxes and fees and the regulatory legal acts of municipalities on local taxes and fees, respectively (Article 34.2 of the Tax Code of the Russian Federation).

Internal affairs bodies:

1) at the request of the tax authorities, participate together with the tax authorities in field tax audits conducted by them;

2) if circumstances are identified that require the performance of actions referred by the Tax Code of the Russian Federation to the powers of the tax authorities, the internal affairs bodies are obliged, within 10 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 (Article 36 of the Tax Code of the Russian Federation)

Customs:

1) enjoy the rights and bear the obligations of tax authorities to levy taxes when moving goods across the customs border of the Russian Federation in accordance with the customs legislation of the Russian Federation, the Tax Code of the Russian Federation, other federal laws on taxes, as well as other federal laws;

2) officials of the customs authorities bear the obligations provided for in Art. 33 of the Tax Code of the Russian Federation, as well as other obligations in accordance with the customs legislation of the Russian Federation (Article 34 of the Tax Code of the Russian Federation).

42. The procedure for accounting for taxpayers. Tax identification number

Registration of an organization at the location of its separate subdivision is carried out on the basis of an application. When submitting an application for registration of an organization at the location of its separate subdivision, the organization, simultaneously with the application for registration, shall submit in one copy copies of duly certified certificates of registration with the tax authority of the organization at its location, documents confirming the creation of a separate divisions.

Registration, deregistration of organizations and individuals on grounds not provided for in paragraph 3 of Art. 83 of the Tax Code of the Russian Federation, is carried out in the manner established by the Ministry of Finance of the Russian Federation.

When registering individuals, their personal data are also included in the information about these individuals:

1) last name, first name, patronymic;

2) date and place of birth;

3) place of residence;

4) details of the passport or other identification document of the taxpayer;

5) data on citizenship.

The tax authority is obliged to register an individual on the basis of the application of this individual within 5 days from the date of receipt of the said application by the tax authority and within the same period issue him a certificate of registration with the tax authority.

The tax authority is obliged to register the organization at the location a separate subdivision, as well as registration (deregistration) of organizations and individuals on grounds not provided for in paragraph 3 of Art. 83 of the Tax Code of the Russian Federation, within 5 days from the day they submit all the necessary documents and within the same period issue them notices of registration (notices of deregistration) with the tax authority. The forms of such notices are established by the federal executive body authorized to exercise control and supervision in the area of taxes and fees.

Each taxpayer is assigned a unique taxpayer identification number for all types of taxes and fees, including those payable in connection with the movement of goods across the customs border of the Russian Federation, and for the entire territory of the Russian Federation.

The tax authority indicates the identification number of the taxpayer in all notifications sent to it.

Each taxpayer indicates his identification number in the declaration, report, application or other document submitted to the tax authority, as well as in other cases provided for by law, unless otherwise provided by Art. 84 of the Tax Code of the Russian Federation.

The procedure and conditions for assigning, applying, as well as changing the taxpayer identification number are determined by the Ministry of Finance of the Russian Federation.

Individuals who are not individual entrepreneurs have the right not to indicate taxpayer identification numbers in tax declarations, applications or other documents submitted to the tax authorities, while indicating their personal data, provided for in paragraph 1 of Art. 84 of the Tax Code of the Russian Federation.

43. Obligations of bodies carrying out certain types of registration

justice authorities, those issuing licenses for the right to notarial activities and empowering notaries are obliged to report to the tax authority at their location about individuals who have received licenses for the right to notarial activities and have been appointed to the position of a notary engaged in private practice, or released from it, within 5 days from the date of publication of the corresponding order (clause 1, article 85 of the Tax Code of the Russian Federation).

Chambers of Lawyers constituent entities of the Russian Federation are obliged, no later than the 10th day of each month, to report to the tax authority at the location of the bar association of the constituent entity of the Russian Federation information about lawyers entered in the previous month in the register of lawyers of the constituent entity of the Russian Federation or excluded from the said register, as well as about decisions taken during that month to suspend the status of lawyers (clause 2, article 85 of the Tax Code of the Russian Federation).

Bodies registering individuals at the place of residence or registration of acts of civil status of individuals, are obliged to report, respectively, the facts of registration of an individual at the place of residence or the facts of birth and death of individuals to the tax authorities at their location within 10 days after the registration of these persons or facts (clause 3 of article 85 Tax Code of the Russian Federation).

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 a ward, are required to report on the establishment of guardianship over individuals recognized by the court as legally incompetent, on guardianship, guardianship and management of the property of minors, other underage individuals, individuals limited by the court in their legal capacity, capable individuals who are under guardianship in the form of patronage, individuals recognized by the court as missing, as well as on subsequent changes related to the said guardianship, guardianship or property management, to the tax authorities at its location no later than 5 days from the date of the adoption of the relevant decision (clause 4, article 85 of the Tax Code of the Russian Federation).

Bodies (institutions) authorized to perform notarial acts, and notaries engaged in private practice are required to report the issuance of certificates of the right to inheritance and the notarization of donation agreements to the tax authorities, respectively, at their location and place of residence no later than 5 days from the date of the corresponding notarization, unless otherwise provided by the Tax Code of the Russian Federation.

Bodies that carry out accounting and registration of users of natural resources, as well as licensing activities related to the use of these resources, are obliged to report the granting of rights to such use, which are the object of taxation, to the tax authorities - at their location within 10 days after the registration of the nature user (clause 5, article 85 of the Tax Code of the Russian Federation).

44. Obligations of banks related to the accounting of taxpayers

Banks open accounts for organizations, individual entrepreneurs only upon presentation of a certificate of registration with the tax authority. The bank is obliged to inform the tax authority at its location about the opening or closing of an account, about changing the details of the account of an organization (individual entrepreneur) on paper or in electronic form within 5 days from the date of the corresponding opening, closing or changing the details of such an account. The procedure for notifying a bank about opening or closing an account, about changing account details in electronic form is established by the Central Bank of the Russian Federation in agreement with the federal executive body authorized for control and supervision in the field of taxes and fees (Article 86 of the Tax Code of the Russian Federation).

The form of the bank's notification to the tax authority about opening or closing an account, about changing the account details is established by the federal executive body authorized for control and supervision in the field of taxes and fees (clause 1, article 86 of the Tax Code of the Russian Federation).

Banks are obliged to issue certificates to the tax authorities on the availability of bank accounts and (or) on the balance of funds in the accounts, statements on transactions on the accounts of organizations (individual entrepreneurs) in accordance with the legislation of the Russian Federation within 5 days from the date of receipt of a reasoned request from the tax authority. Certificates of availability of accounts and (or) cash balances on accounts, as well as statements on operations on the accounts of organizations (individual entrepreneurs) in a bank may be requested by the tax authorities in cases where tax control measures are taken by these organizations (individual entrepreneurs). The information specified in this paragraph may be requested by the tax authority after a decision is made to collect tax, as well as in the event of a decision to suspend operations or to cancel the suspension of operations on the accounts of an organization (individual entrepreneur) (clause 2, article 86 of the Tax Code of the Russian Federation).

Form and procedure for sending a request to the bank by the tax authority are established by the federal executive body authorized to control and supervise taxes and fees. The form and procedure for the provision by banks of information at the request of the tax authorities are established by the federal executive body authorized for control and supervision in the field of taxes and fees, in agreement with the Central Bank of the Russian Federation (clause 3 of article 86 of the Tax Code of the Russian Federation).

The rules provided for in Art. 86 of the Tax Code of the Russian Federation are also applied to accounts opened for professional activities by notaries engaged in private practice and lawyers who have established law offices (clause 4 of article 86 of the Tax Code of the Russian Federation).

45. The concept and procedure for submitting a tax return

Tax return is a written statement of the taxpayer about the objects of taxation, income received and expenses incurred, sources of income, tax base, tax benefits, calculated amount of tax and (or) other data that serve as the basis for calculating and paying tax (clause 1, article 80 of the Tax Code of the Russian Federation ).

Tax return is submitted

by each taxpayer for each tax payable by this taxpayer, unless otherwise provided by the legislation on taxes and fees (paragraph 2, clause 1, article 80 of the Tax Code of the Russian Federation).

An advance payment calculation is a written statement by a taxpayer about the calculation base, 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. The calculation of the advance payment is submitted in the cases provided for by the Tax Code of the Russian Federation, in relation to a specific tax (paragraph 3, clause 1, article 80 of the Tax Code of the Russian Federation).

The calculation of the fee is a written statement by the payer of the fee 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, unless otherwise provided by the Tax Code of the Russian Federation. The calculation of the fee is submitted in the cases provided for in Part 2 of the Tax Code of the Russian Federation, in relation to each fee (paragraph 4, clause 1, article 80 of the Tax Code of the Russian Federation).

The tax agent submits to the tax authorities the calculations provided for in Part 2 of the Tax Code of the Russian Federation. These calculations are submitted in the manner prescribed by part 2 of the Tax Code of the Russian Federation, in relation to a specific tax (paragraph 5, clause 1, article 80 of the Tax Code of the Russian Federation).

Tax returns are not subject to submission to the tax authorities (calculations), for which taxpayers are exempted from the obligation to pay them in connection with the application of special tax regimes (clause 2, article 80 of the Tax Code of the Russian Federation).

In the absence of financial and economic activities, as well as in other cases provided for by the Tax Code of the Russian Federation, the taxpayer submits a tax return in a simplified form approved by the Ministry of Finance of the Russian Federation.

The tax declaration is submitted to the tax authority at the place of registration of the taxpayer (payer of the fee, tax agent) in the prescribed form on paper or in electronic form in accordance with the legislation of the Russian Federation. Taxpayers whose average number of employees as of January 1 of the current calendar year exceeds 100 people submit tax returns to the tax authority in electronic form, unless a different procedure for submitting information classified as state secret is provided for by the legislation of the Russian Federation. Forms of tax declarations (calculations) are submitted by the tax authorities free of charge (Article 80 of the Tax Code of the Russian Federation).

46. Amendments and additions to the tax return

If a taxpayer discovers in the tax declaration submitted by him to the tax authority the fact of failure to reflect or incomplete reflection of information, as well as errors that lead to an underestimation of the amount of tax payable, the taxpayer is obliged to make the necessary changes in the tax return and submit to the tax authority an updated tax return in the manner prescribed by Art. 81 of the Tax Code of the Russian Federation.

If a taxpayer discovers inaccurate information in the tax declaration filed by him with the tax authority, as well as errors that do not lead to an underestimation of the amount of tax payable, the taxpayer has the right to make the necessary changes to the tax declaration and submit an amended tax declaration to the tax authority in the manner prescribed by Art. 81 of the Tax Code of the Russian Federation. At the same time, an amended tax return submitted after the expiration of the established deadline for filing a declaration is not considered to be submitted with a violation of the deadline (clause 1, article 81 of the Tax Code of the Russian Federation).

If an amended tax return is submitted to the tax authority before the deadline for filing a tax return, it is considered filed on the date of submission of the amended tax return (Clause 2, Article 81 of the Tax Code of the Russian Federation).

If an amended tax return is submitted to the tax authority after the deadline for filing a tax return, but before the expiration of the tax payment deadline, the taxpayer is exempted from liability if the amended tax return was submitted before the taxpayer learned about the discovery by the tax authority of the fact of non-reflection or incomplete reflection of information in the tax return, as well as errors leading to an underestimation of the amount of tax payable, or on the appointment of an on-site tax audit (clause 3, article 81 of the Tax Code of the Russian Federation).

If an amended tax return is submitted to the tax authority after the deadline for filing a tax return and the tax payment deadline, the taxpayer is released from liability in the following cases:

1) submission of an amended tax return before the moment when the taxpayer learned about the discovery by the tax authority of the failure to reflect or incomplete reflection of information in the tax return, as well as errors leading to an understatement of the amount of tax payable, or about the appointment of an on-site tax audit for this tax for a given period, provided that before submitting the amended tax return, he paid the missing amount of tax and the corresponding penalties;

2) submission of an updated tax return after an on-site tax audit for the relevant tax period, the results of which did not reveal non-reflection or incomplete reflection of information in the tax return, as well as errors leading to an understatement of the amount of tax payable (clause 4 of article 81 of the Tax Code RF).

An amended tax return is submitted by the taxpayer to the tax authority at the place of registration (Article 81 of the Tax Code of the Russian Federation).

47. The concept and types of tax audits

The tax authorities are the following types of tax audits taxpayers, payers of fees and tax agents:

1) cameral tax audits;

2) field tax audits.

Desk tax audit is carried out at the location of the tax authority on the basis of tax declarations and documents submitted by the taxpayer, as well as other documents on the activities of the taxpayer, available to the tax authority (clause 1, article 88 of the Tax Code of the Russian Federation).

A desk tax audit is carried out by authorized officials of the tax authority in accordance with their official duties without any special decision of the head of the tax authority within 3 months from the date of submission by the taxpayer of the tax return and documents that, in accordance with the Tax Code of the Russian Federation, must be attached to the tax return, if the legislation on taxes and fees does not provide for other terms (clause 2, article 88 of the Tax Code of the Russian Federation).

If an in-house tax audit reveals errors in the tax declaration and contradictions between the information contained in the submitted documents, or if the information provided by the taxpayer is found to be inconsistent with the information contained in the documents held by the tax authority and obtained during the tax control, the taxpayer is informed about this with the requirement to provide the necessary explanations within 5 days or to make appropriate corrections within the prescribed period

Onsite tax audit is carried out on the territory (in the premises) of the taxpayer on the basis of the decision of the head (deputy head) of the tax authority. If the taxpayer does not have the opportunity to provide premises for an on-site tax audit, an on-site tax audit may be conducted at the location of the tax authority (clause 1, article 89 of the Tax Code of the Russian Federation).

The decision to conduct an on-site tax audit is made by the tax authority at the location of the organization or at the place of residence of an individual, unless otherwise provided for in paragraph 2 of Art. 89 of the Tax Code of the Russian Federation. The decision to conduct an on-site tax audit of an organization referred in the manner prescribed by Art. 83 of the Tax Code of the Russian Federation, to the category of the largest taxpayers, the tax authority that carried out the registration of this organization as the largest taxpayer (clause 2 of article 89 of the Tax Code of the Russian Federation).

The decision to conduct an on-site tax audit must contain the following information:

1) full and abbreviated names or last name, first name, patronymic of the taxpayer;

2) the subject of verification, i.e. taxes, the correctness of the calculation and payment of which is subject to verification;

3) positions, surnames and initials of employees of the tax authority who are entrusted with conducting the audit (Article 89 of the Tax Code of the Russian Federation). (Clause 3, Article 88 of the Tax Code of the Russian Federation).

48. Procedure for conducting a desk tax audit

Desk tax audit 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 (clause 1, article 88 of the Tax Code of the Russian Federation).

A desk tax audit is carried out by authorized officials of the tax authority in accordance with their official duties without any special decision of the head of the tax authority within 3 months from the date of submission by the taxpayer of the tax declaration (calculation) and documents that, in accordance with the Tax Code of the Russian Federation, must be attached to the tax declaration (calculation), unless other terms are provided by the legislation on taxes and fees (clause 2, article 88 of the Tax Code of the Russian Federation).

If a desk tax audit reveals errors in the tax declaration (calculation) and (or) contradictions between the information contained in the submitted documents, or inconsistencies between the information provided by the taxpayer and the information contained in the documents held by the tax authority and obtained during the tax control , the taxpayer is informed about this with a requirement to provide the necessary explanations within 5 days or make the appropriate corrections within the prescribed period (clause 3 of article 88 of the Tax Code of the Russian Federation).

A taxpayer who submits explanations to the tax authority regarding the identified errors in the tax declaration (calculation) and (or) contradictions between the information contained in the submitted documents, has the right to additionally submit to the tax authority extracts from tax and (or) accounting registers and (or) other documents confirming the accuracy of the data entered in the tax return (calculation) (clause 4, article 88 of the Tax Code of the Russian Federation).

The person conducting a cameral tax audit is obliged to consider the explanations and documents submitted by the taxpayer. If, after considering the submitted explanations and documents, or in the absence of explanations from the taxpayer, the tax authority establishes the fact of a tax offense or other violation of the legislation on taxes and fees, tax authority officials are required to draw up an audit report in the manner provided for in Art. 100 of the Tax Code of the Russian Federation (clause 5, article 88 of the Tax Code of the Russian Federation).

When conducting cameral tax audits the tax authorities have the right also demand, in accordance with the established procedure, from taxpayers using tax benefits, documents confirming the right of these taxpayers to these tax benefits (clause 6, article 88 of the Tax Code of the Russian Federation).

When conducting a desk tax audit, the tax authority is not entitled to demand additional information and documents from the taxpayer, unless otherwise provided by Art. 88 of the Tax Code of the Russian Federation or if the submission of such documents together with the tax declaration (calculation) is not provided for by the Tax Code of the Russian Federation (Article 88 of the Tax Code of the Russian Federation).

49. Participation of witnesses during an on-site tax audit

Witness involvement. Any natural person who may be aware of any circumstances that are important for the implementation of tax control may be called as a witness to testify. The testimony of the witness is recorded in the protocol (clause 1, article 90 of the Tax Code of the Russian Federation).

The following cannot be interrogated as witnesses:

1) persons who, due to their minor age, their physical or mental disabilities, are not able to correctly perceive the circumstances that are important for the implementation of tax control;

2) persons who have received information necessary for tax control in connection with the performance of their professional duties, and such information belongs to the professional secrecy of these persons._Ни_Кц_Р, _Фв ₎ч_.particularly lawyer, auditor (clause 2 of article 90

An individual has the right to refuse to testify only on the grounds provided for by the legislation of the Russian Federation (clause 3, article 90 of the Tax Code of the Russian Federation).

Testimony of a witness can be obtained at his place of residence if, due to illness, old age, disability, he is not able to appear at the tax authority, and at the discretion of the official of the tax authority - in other cases (clause 4, article 90 of the Tax Code of the Russian Federation).

Before taking evidence, an official of the tax authority warns the witness about liability for refusing or evading to testify or for knowingly giving false evidence, which is noted in the protocol, which is certified by the signature of the witness (clause 5, article 90 of the Tax Code of the Russian Federation).

General requirements for the protocol drawn up during the performance of actions to implement tax control.

In the cases provided for by the Tax Code of the Russian Federation, when carrying out actions to implement tax control, protocols are drawn up - in Russian.

The protocol specifies:

1) its name;

2) the place and date of the specific action;

3) the time of the beginning and end of the action;

4) position, surname, name, patronymic of the person who drew up the protocol;

5) last name, first name, patronymic of each person who participated in the action or was present during its conduct, and, if necessary, his address, citizenship, information about whether he speaks Russian;

6) the content of the action, the sequence of its implementation;

7) facts and circumstances essential for the case revealed during the performance of the action (clause 2, article 99 of the Tax Code of the Russian Federation).

The protocol is read by all persons who participated in the production of the action or were present during its implementation. These persons have the right to make comments to be included in the protocol or attached to the case (clause 3 of article 99 of the Tax Code of the Russian Federation).

The protocol is signed by the official of the tax authority who compiled it, as well as by all persons who participated in the production of the action or were present during its implementation (clause 4 of article 99 of the Tax Code of the Russian Federation).

Photographs and negatives, films, video recordings and other materials made during the performance of the action (clause 5 of article 99 of the Tax Code of the Russian Federation) are attached to the protocol.

50. Access of officials of tax authorities to the territory or premises for tax audits

Access to the territory or premises of the taxpayer, payer of the fee,

tax agent of officials of tax authorities directly conducting a tax audit, is carried out upon presentation by these persons of service certificates and the decision of the head (his deputy) of the tax authority to conduct an on-site tax audit of this taxpayer, fee payer, tax agent (clause 1 of article 91 of the Tax Code of the Russian Federation ).

Officials of tax authorities directly conducting a tax audit may inspect the territories used for business activities or the premises of the audited person, or inspect taxable objects to determine whether the actual data on these objects correspond to documentary data submitted by the audited person (clause 2, article 91 of the Tax Code of the Russian Federation ).

When impeding the access of officials of tax authorities conducting a tax audit to the indicated territories or premises (with the exception of residential premises), the head of the auditing group (team) draws up an act signed by him and the person being audited. On the basis of such an act, the tax authority, based on the data it has about the person being audited or by analogy, has the right to independently determine the amount of tax payable. If the person being checked refuses to sign the specified act, a corresponding entry is made in it (clause 3 of article 91 of the Tax Code of the Russian Federation). Access of officials of tax authorities conducting a tax audit to residential premises in addition to or against the will of individuals living in them, except in cases established by federal law, or on the basis of a court decision, is not allowed (clause 4, article 91 of the Tax Code of the Russian Federation).

Inspection. An official of a tax authority conducting an on-site tax audit, in order to clarify the circumstances that are important for the completeness of the audit, has the right to inspect the territories, premises of the taxpayer in respect of which the tax audit is being carried out, documents and objects (clause 1, article 92 of the Tax Code of the Russian Federation).

Inspection of documents and items outside the framework of an on-site tax audit is allowed if the documents and items were received by an official of the tax authority as a result of previously performed actions to implement tax control or with the consent of the owner of these items to conduct their inspection (clause 2 of article 92 of the Tax Code of the Russian Federation ).

The inspection is carried out in the presence of witnesses. During the inspection, the person in respect of whom the tax audit is being carried out, or his representative, as well as specialists (clause 3 of article 92 of the Tax Code of the Russian Federation) have the right to participate.

In necessary cases, during the inspection, photographs and filming, video recording are made, copies are made of documents or other actions are taken (clause 4 of article 92 of the Tax Code of the Russian Federation).

A protocol is drawn up on the inspection (clause 5, article 92 of the Tax Code of the Russian Federation).

51. Procedure for requesting documents. Seizure of documents and objects

An official of a tax authority conducting a tax audit has the right demand from the person being checked the documents necessary for verification by serving this person (his representative) with a requirement to submit documents (clause 1, article 93 of the Tax Code of the Russian Federation).

The required documents are submitted in the form of copies certified by the verified person. Copies of documents of the organization are certified by the signature of its head (deputy head) and (or) another authorized person and the seal of this organization, unless otherwise provided by the legislation of the Russian Federation. It is not allowed to require notarization of copies of documents submitted to a tax authority (official), unless otherwise provided by the legislation of the Russian Federation. If necessary, the tax authority has the right to familiarize itself with the original documents (clause 2, article 93 of the Tax Code of the Russian Federation).

Documents that were requested during the tax audit are submitted within 10 days from the date of delivery of the relevant request. If the audited person is not able to submit the requested documents within 10 days, within the day following the day of receipt of the request to submit documents, he shall notify in writing the tax authorities of the tax authorities of the impossibility of submitting documents within the specified time limits, indicating the reasons for which the required documents cannot be submitted within the established time limits, and on the terms during which the person being checked can submit the requested documents (clause 3, article 93 of the Tax Code of the Russian Federation).

Seizure of documents and objects is carried out on the basis of a reasoned decision of the official of the tax authority carrying out the on-site tax audit. The specified decision is subject to approval by the head (his deputy) of the relevant tax authority (clause 1, article 94 of the Tax Code of the Russian Federation).

It is not allowed to seize documents and items at night (clause 2, article 94 of the Tax Code of the Russian Federation).

Seizure of documents and objects is carried out in the presence of witnesses and persons from whom documents and objects are seized. In necessary cases, a specialist is invited to participate in the extraction. Prior to the start of the seizure, an official of the tax authority presents a resolution on the seizure and explains to the persons present their rights and obligations (clause 3, article 94 of the Tax Code of the Russian Federation).

An official of the tax authority proposes to the person from whom the seizure of documents and objects is being carried out, to hand them over voluntarily, and in case of refusal, he makes the seizure by force. If the person from whom the seizure is being carried out refuses to open the premises or other places where documents and objects subject to seizure may be located, the official of the tax authority has the right to do this on his own, avoiding causing unnecessary damage to locks, doors and other objects (paragraph 4 of article 94 of the Tax Code of the Russian Federation).

Documents and items that are not related to the subject of a tax audit are not subject to seizure (clause 5, article 94 of the Tax Code of the Russian Federation).

52. The order of the examination. Responsibility of an expert and the rights of a taxpayer

In necessary cases, an expert may be involved in the implementation of specific actions for the implementation of tax control. An examination is appointed if special knowledge in science, art, technology or craft is required to clarify emerging issues (clause 1, article 95 of the Tax Code of the Russian Federation).

The questions posed to the expert and his conclusion cannot go beyond the expert's special knowledge. The involvement of a person as an expert is carried out on a contractual basis (clause 2, article 93 of the Tax Code of the Russian Federation).

Expertise is appointed by a decision of an official of the tax authority carrying out an on-site tax audit (clause 3, article 95 of the Tax Code of the Russian Federation).

The decision shall indicate the grounds for appointing an expert examination, the name of the expert and the name of the organization in which the expert examination is to be carried out, the questions posed to the expert, and the materials made available to the expert. The expert has the right to get acquainted with the materials of the audit related to the subject of the examination, file petitions for the provision of additional materials to him (clause 4 of article 95 of the Tax Code of the Russian Federation).

An expert may refuse to give an opinion if the materials provided to him are insufficient or if he does not have the necessary knowledge to conduct an examination (clause 5, article 95 of the Tax Code of the Russian Federation).

The official of the tax authority who issued the decision on the appointment of an examination is obliged to familiarize the person being checked with this decision and explain his rights under paragraph 7 of Art. 95 of the Tax Code of the Russian Federation, about which a protocol is drawn up (clause 6 of article 95 of the Tax Code of the Russian Federation).

When appointing and conducting an expert examination, the person being checked has the right to:

1) challenge the expert;

2) to request the appointment of an expert from among the persons indicated by him;

3) submit additional questions to obtain an expert opinion on them;

4) be present, with the permission of an official of the tax authority, during the performance of the expert examination and give explanations to the expert;

5) get acquainted with the expert's opinion (clause 7, article 95 of the Tax Code of the Russian Federation).

The expert gives an opinion in writing on his own behalf. It sets out the studies carried out, the conclusions made as a result of their conclusions and reasonable answers to the questions posed (clause 8, article 95 of the Tax Code of the Russian Federation).

The expert’s opinion or his message about the impossibility of giving an opinion is presented to the person being checked, who has the right to give his explanations and raise objections, as well as to ask for additional questions to the expert and for the appointment of an additional or repeated examination (clause 9, article 95 of the Tax Code of the Russian Federation).

Additional expertise appointed in case of insufficient clarity or incompleteness of the conclusion and entrusted to the same or another expert. A re-examination is appointed if the expert's opinion is unfounded or there are doubts about its correctness and is entrusted to another expert (clause 10, article 95 of the Tax Code of the Russian Federation).

53. Involvement of a specialist, translator to assist in tax control

If necessary, a specialist with special knowledge and skills, who is not interested in the outcome of the case, may be involved on a contractual basis to participate in carrying out specific actions to implement tax control, including during on-site tax audits (clause 1

Art. 96 of the Tax Code of the Russian Federation).

The involvement of a person as a specialist is carried out on a contractual basis (clause 2, article 96 of the Tax Code of the Russian Federation).

The participation of a person as a specialist does not preclude the possibility of questioning him for the same reasons as a witness (clause 3, article 96 of the Tax Code of the Russian Federation).

In necessary cases, for participation in actions for the implementation of tax control on a contractual basis, interpreter (Clause 1, Article 97 of the Tax Code of the Russian Federation).

translator, according to the provisions of paragraph. 2 Article. 97 of the Tax Code of the Russian Federation, is a person who is not interested in the outcome of the case and who knows the language, knowledge of which is necessary for translation during this test. This provision also applies to a person who understands the signs of a dumb or deaf individual.

The translator is obliged to appear at the call of the official of the tax authority who appointed him and accurately perform the translation entrusted to him (clause 3 of article 97 of the Tax Code of the Russian Federation).

The translator is warned about the responsibility for refusal or evasion from fulfilling his duties or knowingly false translation, about which a note is made in the protocol, which is certified by the signature of the translator (clause 4, article 97 of the Tax Code of the Russian Federation).

Unlike an expert, a specialist involved in assisting in the implementation of specific actions. For example, during a seizure, a specialist can assist in opening a safe; when an expert examination is scheduled, a specialist helps an official to correctly formulate questions for an expert.

According to the provisions enshrined in the Tax Code of the Russian Federation, the involvement of a person as a specialist is carried out on a contractual basis.

The participation of a person as a specialist does not exclude the possibility of questioning him as a witness on the same circumstances.

The involvement of an interpreter is carried out by the tax authority on a contractual basis (Article 97 of the Tax Code of the Russian Federation). The translator's functions are reduced to purely technical translation.

According to the provisions enshrined in the Tax Code of the Russian Federation, in the event that, during an on-site tax audit, it becomes necessary for the tax authorities to obtain information about the activities of the taxpayer (payer of the fee) related to other persons, the tax authority may request from the relevant persons documents related to activities of the audited taxpayer (fee payer). Such a test is called - counter check.

54. The procedure for drawing up a protocol in the performance of actions for the implementation of tax control

In the cases provided for by the Tax Code of the Russian Federation, when carrying out actions to implement tax control, protocols are drawn up - in Russian (Article 99 of the Tax Code of the Russian Federation).

The protocol specifies:

1) its name;

2) the place and date of the specific action;

3) the time of the beginning and end of the action;

4) position, surname, name, patronymic of the person who drew up the protocol;

6) the content of the action, the sequence of its implementation;

7) facts and circumstances essential for the case revealed during the performance of the action (clause 2, article 99 of the Tax Code of the Russian Federation).

Based on the results of an on-site tax audit, within 2 months from the date of drawing up a certificate of an on-site tax audit carried out by authorized officials of the tax authorities, it must be drawn up in the prescribed form act of tax audit. In case of detection of violations of the legislation on taxes and fees in the course of an in-house tax audit, the officials of the tax authority conducting the specified audit must draw up a tax audit act in the prescribed form within 10 days after the end of the in-house tax audit (clause 1, article 100 of the Tax Code RF).

The act of a tax audit is signed by the persons who conducted the relevant audit and the person in respect of whom this audit was carried out (his representative). The refusal of the person in respect of whom the tax audit was carried out, or his representative to sign the act, is recorded in the tax audit report (clause 2, article 100 of the Tax Code of the Russian Federation).

The act of tax audit shall indicate:

1) the date of the tax audit report; the specified date is understood as the date of signing the act by the persons who carried out this verification;

2) full and abbreviated names or last name, first name, patronymic of the person being checked. In the case of an audit of an organization at its location of its separate subdivision, in addition to the name of the organization, the full and abbreviated names of the inspected separate subdivision and its location are indicated;

3) last names, first names, patronymics of the persons who conducted the audit, their positions, indicating the name of the tax authority they represent (clause 100, article 100 of the Tax Code of the Russian Federation)

55. Proceedings on a case of a tax offense committed by payers of taxes and fees

Cases of tax offenses identified during a desk or field tax audit are considered in the manner prescribed by Art. 101 of the Tax Code of the Russian Federation (clause 1 of article 100.1 of the NKRf).

Cases of tax offenses identified in the course of other tax control measures (with the exception of offenses provided for in Articles 120, 122 and 123 of the Tax Code of the Russian Federation) are considered in the manner provided for in Art. 101.4 of the Tax Code of the Russian Federation (clause 2 of article 100.1 of the Tax Code of the Russian Federation).

Decision to prosecute for committing a tax offense or a decision to refuse to hold liable for committing a tax offense is subject to execution from the date of its entry into force (clause 1, article 103.1 of the Tax Code of the Russian Federation).

The appeal of the corresponding decision for execution is assigned to the tax authority that made this decision. If the complaint is considered by a higher tax authority on appeal, the relevant decision that has entered into force is sent to the tax authority that made the initial decision within 3 days from the date the relevant decision comes into force (clause 2, article 103.1 of the Tax Code of the Russian Federation).

On the basis of a decision that has entered into force, a person in respect of whom a decision has been made to prosecute for committing a tax offense or a decision to refuse to prosecute for committing a tax offense is sent in accordance with the established Art. 69 of the Tax Code of the Russian Federation, the procedure for the requirement to pay a tax (fee), relevant penalties, as well as a fine if this person is held liable for a tax offense (clause 3, article 101.3 of the Tax Code of the Russian Federation).

Upon discovery of facts that testify to tax offenses provided for by the Tax Code of the Russian Federation (with the exception of tax offenses provided for in Articles 120, 122 and 123 of the Tax Code of the Russian Federation), an official of the tax authority must draw up an act in the prescribed form, signed by this official and the person who committed such tax offense. The refusal of the person who has committed a tax offense to sign the act is recorded in this act (clause 1, article 101.4 of the Tax Code of the Russian Federation).

The deed must indicate documented facts of violation of the legislation on taxes and fees, as well as the conclusions and proposals of the official who discovered the facts of violation of the legislation on taxes and fees, to eliminate the identified violations and apply sanctions for a tax offense (clause 2 of article 101.4 of the Tax Code of the Russian Federation).

The form of the act and the requirements for its preparation are established by the federal executive body authorized for control and supervision in the field of taxes and fees (clause 3, article 101.4 of the Tax Code of the Russian Federation).

The act is handed over to the person who has committed a tax offense against receipt or is transferred in another way, indicating the date of its receipt. If the specified person evades receiving the specified act, the official of the tax authority makes a corresponding note in the act and the act is sent to this person by registered mail (clause 4, article 101.4 of the Tax Code of the Russian Federation).

56. Statement of claim, consideration of cases and enforcement of decisions on the recovery of a tax sanction

After a decision is made to hold an individual who is not an individual entrepreneur liable for committing a tax offense, or in other cases when an out-of-court procedure for collecting tax sanctions is not allowed, the relevant tax authority file a claim with the court to recover from this person held liable for committing a tax offense, a tax sanction, established by the Tax Code of the Russian Federation. Before applying to the court, the tax authority is obliged to offer the person held liable for committing a tax offense to voluntarily pay the appropriate amount of the tax sanction. If a person held accountable for committing a tax offense has refused to voluntarily pay the amount of the tax sanction or has missed the payment deadline specified in the demand, the tax authority applies to the court with a statement of claim to recover from this person the tax sanction established by the Tax Code of the Russian Federation, for commission of this tax offense (clause 1, article 104 of the Tax Code of the Russian Federation).

Complaint for tax recovery from an organization or an individual entrepreneur, it is submitted to an arbitration court, and from an individual who is not an individual entrepreneur, to a court of general jurisdiction. The statement of claim shall be accompanied by the decision of the tax authority and other materials of the case obtained during the tax audit (clause 2, article 104 of the Tax Code of the Russian Federation).

In necessary cases, simultaneously with the filing of a statement of claim for the recovery of a tax sanction from the person held liable, the tax authority may send to the court motion for securing a claim in the manner prescribed by the civil procedural legislation of the Russian Federation and the arbitration procedural legislation of the Russian Federation (clause 3, article 104 of the Tax Code of the Russian Federation).

Rules Art. 104 of the Tax Code of the Russian Federation are also applied in case of prosecution for violation of the legislation on taxes and fees committed in connection with the movement of goods across the customs border of the Russian Federation (clause 4 of article 104 of the Tax Code of the Russian Federation).

Cases on the recovery of tax sanctions on the claim of the tax authorities against organizations and individual entrepreneurs

are considered by arbitration courts in accordance with the arbitration procedural legislation of the Russian Federation (clause 1, article 105 of the Tax Code of the Russian Federation).

Cases on the recovery of tax sanctions on the claim of the tax authorities against individuals who are not individual entrepreneurs are considered by courts of general jurisdiction in accordance with the civil procedural legislation of the Russian Federation (clause 2 of article 105 of the Tax Code of the Russian Federation).

Enforcement of court decisions that have entered into legal force on the collection of tax sanctions is carried out in the manner established by the legislation on enforcement proceedings of the Russian Federation (clause 3 of article 105 of the Tax Code of the Russian Federation).

Enforcement of court decisions that have entered into legal force on the collection of tax sanctions from organizations for which personal accounts are opened is carried out in the manner established by the budgetary legislation of the Russian Federation (Article 105 of the Tax Code of the Russian Federation).

Author: Mikidze S.G.

We recommend interesting articles Section Lecture notes, cheat sheets:

▪ International law. Crib

▪ Operational-search activity. Crib

▪ Ecology. Crib

See other articles Section Lecture notes, cheat sheets.

Read and write useful comments on this article.

<< Back

Latest news of science and technology, new electronics:

Artificial leather for touch emulation 15.04.2024

In a modern technology world where distance is becoming increasingly commonplace, maintaining connection and a sense of closeness is important. Recent developments in artificial skin by German scientists from Saarland University represent a new era in virtual interactions. German researchers from Saarland University have developed ultra-thin films that can transmit the sensation of touch over a distance. This cutting-edge technology provides new opportunities for virtual communication, especially for those who find themselves far from their loved ones. The ultra-thin films developed by the researchers, just 50 micrometers thick, can be integrated into textiles and worn like a second skin. These films act as sensors that recognize tactile signals from mom or dad, and as actuators that transmit these movements to the baby. Parents' touch to the fabric activates sensors that react to pressure and deform the ultra-thin film. This ... >>

Petgugu Global cat litter 15.04.2024

Taking care of pets can often be a challenge, especially when it comes to keeping your home clean. A new interesting solution from the Petgugu Global startup has been presented, which will make life easier for cat owners and help them keep their home perfectly clean and tidy. Startup Petgugu Global has unveiled a unique cat toilet that can automatically flush feces, keeping your home clean and fresh. This innovative device is equipped with various smart sensors that monitor your pet's toilet activity and activate to automatically clean after use. The device connects to the sewer system and ensures efficient waste removal without the need for intervention from the owner. Additionally, the toilet has a large flushable storage capacity, making it ideal for multi-cat households. The Petgugu cat litter bowl is designed for use with water-soluble litters and offers a range of additional ... >>

The attractiveness of caring men 14.04.2024

The stereotype that women prefer "bad boys" has long been widespread. However, recent research conducted by British scientists from Monash University offers a new perspective on this issue. They looked at how women responded to men's emotional responsibility and willingness to help others. The study's findings could change our understanding of what makes men attractive to women. A study conducted by scientists from Monash University leads to new findings about men's attractiveness to women. In the experiment, women were shown photographs of men with brief stories about their behavior in various situations, including their reaction to an encounter with a homeless person. Some of the men ignored the homeless man, while others helped him, such as buying him food. A study found that men who showed empathy and kindness were more attractive to women compared to men who showed empathy and kindness. ... >>

Random news from the Archive

The energy of an electron entering water was measured 11.02.2018

Employees of several US research organizations have improved methods for calculating the energy released when an electron hits liquid water. Based on them, they obtained the most accurate estimate of this quantity at the moment. This information will help in the study of chemical reactions occurring in the aquatic environment.

Getting into the water, the electron is captured by it and after some time begins to participate in the chemical reactions taking place in it (in fact, they all represent the transfer of electrons from one molecule to another). This releases some energy. In previous studies, it has tended to be determined largely theoretically. At the same time, computer simulation of the reactions of interaction of electrons with water molecules required large computing power. And the experimental data were extremely incomplete due to the difficulty of measuring this parameter.

The authors of the article under discussion improved the algorithms for calculating the interaction energy of an electron entering water with its molecules and applied new computer models for calculations, and also used some new experimental methods for determining this energy. So they found out that it depends on where the electron falls - into the surface layer of water or into its thickness. In the first case, the energy is 0,8 electron volts, in the second it is noticeably less - from 0,1 to 0,3 electron volts. These values are significantly different from those obtained earlier, in connection with which researchers critically review the existing concepts for their calculation.

The information obtained during the study will help to better understand the dynamics of chemical reactions occurring in the aquatic environment. Water dissolves a huge variety of substances, and most of the studied reactions take place in it. Knowledge of their mechanisms is needed not only for chemical production, but also for biology: almost all chemical processes in living systems take place in liquid water.

News feed of science and technology, new electronics

Interesting materials of the Free Technical Library:

▪ section of the site Dosimeters. Selection of articles

▪ article Pythagoras. Famous aphorisms

▪ article Why Guy de Maupassant did not like the Eiffel Tower, but always dined there? Detailed answer

▪ Firmian's article is simple. Legends, cultivation, methods of application

▪ article How to calculate a core choke. Encyclopedia of radio electronics and electrical engineering

▪ article Water from the newspaper. Focus Secret

Leave your comment on this article:

All languages of this page

Home page | Library | Articles | Website map | Site Reviews