Department of the tax service of the Russian Federation. Tax authorities of the Russian Federation

The Federal Tax Service of the Russian Federation has several online representations that help individuals and legal entities to fully receive reliable information in a timely manner online. The tax office can be accessed using a computer, tablet or mobile phone.

The modern tax office is developing an official website for various purposes; individuals and legal entities, as well as individual entrepreneurs can use it. The set vector for digital promotion in the public sector is being carried out ahead of schedule. Many have already appreciated all the services and functions with which they can work remotely, without having to visit the tax office.

Tax official website - FTS of Russia

The official website of the Tax FTS of Russia is available 24/7 on the Internet at: www.nalog.ru(RU TAX) is the only representative office of the IFTS, which is fully owned and controlled by the state.

It is worth noting the high growth in the popularity of the resource, which is associated with the provision of services in demand for the population remotely. It is now much easier to keep track of basic information about paying taxes, insurance premiums and getting first-hand information about other options that can be obtained online.

Major projects:

Tax ru is a general, informational, main portal.
LKFL (old version) and LKFL2.nalog.ru (new office) for FL.
LKUL.nalog.ru - for legal entities.
LKIP.nalog.ru - for individual entrepreneurs.

WWW NALOG RU (TAX RU): electronic services

This is the central project, by visiting which you can determine further actions. Immediately after entering the site, it is recommended to personalize the settings for the region of your location; you can select it in the upper left part of the main navigation menu.

Here you can read news not only taken from the media, but also from the primary source about the upcoming changes in taxation, the procedure for registration or liquidation of legal entities, as well as a lot of additional information for work.

The main list of services that can be used remotely:

Registration of legal entities and individual entrepreneurs. Allows you to get acquainted with the full list of documents that are required for registration and registration of LLC or individual entrepreneur, as well as a reference book on the main codes of foreign economic activity.
... The service allows you to find out a personal identification tax number from a passport in 1-2 minutes without visiting the Federal Tax Service. All you need to enter is your full name, date of birth, as well as the series with the passport number and the date of issue.
Business risks: check yourself and the counterparty. Be confident in the supplier's solvency or the reliability of the contractor.
Pay your taxes. The name speaks for itself, here you can pay all taxes for both an individual and a legal entity.
The unified register of small and medium-sized businesses - opens access by TIN to the main entries in the register of individual entrepreneurs and LLCs.
Online appointment at the inspection. A very convenient option, without leaving your home, will help you make an appointment with the desired department and with a specific specialist at a convenient date and time.
Frequently asked. Most of the questions can be answered in this section.
Labeling of goods in accordance with government standards.
Definition of OKATO, OKTMO by address (street, city or postal code).
Formation of payment orders and online filling of documents for the payment of tax.
Clarification of the details of the tax office according to your TIN. As a result of the request, you will find out the correct name of the unit, where it is located, and also see the basic contact information and OKPO code.

Additional functions provided by the Federal Tax Service:

State registration of individual entrepreneurs and legal entities.
Register of entrepreneurs and legal entities. Unified database of legal entities in the form of a register. To check it is enough to enter the full name of the company or TIN.
Statistical and analytical materials.
Registration of cash registers and registration of online cash registers.
The Tax Code and other legislative documents in a modern edition. All documents are constantly updated and revisions of materials are published in this section.
Tax calendar. Quickly coordinates the due dates for tax returns and other events.
Contact information and definition of the displayed version of the site by city. At the first visit, the project offers to select the user's location automatically, to present information in accordance with the region of presence.

How to find the required website of the tax office

There are several sites that perform specific functions and are designed for different purposes of use. For example, there are NALOG RU ,.NALOG.RU, LKIP.NALOG.RU and LKUL.NALOG.RU, Let's take a closer look at each of them.

LKFL.NALOG.RU (old version)

Hot line

In order to timely resolve the issues that have arisen and receive highly qualified support from an employee of the Federal Tax Service, a multichannel telephone has been created for free calls within the Russian Federation - 8 800-222-22-22.

Please note that after connecting, on the back of the call there will be an automatic robot greeting with prompts for choosing thematic sections. If the question requires live communication, it is necessary to wait for the connection with the operator, which in time can be 10-30 minutes or more due to the high load of the line.

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

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

The Federal Tax Service

History reference

By the Decree of the President of the Russian Federation of November 21, 1991 No. 229, the State Tax Service of the RSFSR was established.
In December 1998, by Decree of the President of the Russian Federation of December 23, 1998 No. 1635, the State Tax Service of the Russian Federation was transformed into the Ministry of the Russian Federation for Taxes and Duties (MNS of Russia).
In March 2004, in accordance with the Decree of the President of the Russian Federation of 09.03.2004 No. 314 "On the System and Structure of Federal Executive Bodies", the Ministry of Taxes and Duties of Russia received its modern name and became the Federal Tax Service.

FTS of Russia Is an authorized federal executive body that carries out state registration of legal entities, peasant (farmer) enterprises and individuals as individual entrepreneurs.

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

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

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

The structure of the Federal Tax Service

1. Central office.

2. Interregional inspections for federal districts (Central, Volga, South, Siberian, Far Eastern, North-West and Uratsky).

3. Interregional Inspectorate for Centralized Data Processing (MI FTS of Russia for DPC).

4. Interregional inspectorates for the largest taxpayers (MI FTS of Russia for CN), which include:

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

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

6. Territorial inspections (IFTS of Russia).

7. Interdistrict Inspectorates (Interdistrict Inspectorates of the Federal Tax Service of Russia), other structural divisions.

Example. The structure of tax authorities of the Chuvash Republic

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

Powers of the Federal Tax Service

The Service is an authorized federal executive body that carries out state registration of legal entities, individuals in quality and peasant (farmer) households.

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

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

Drawing. Unified centralized system of tax authorities

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

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

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

The main tasks of the Federal Tax Service:

Control over the observance of the legislation on taxes and fees, the correctness of the calculation, the completeness and timeliness of the payment of taxes, fees and other obligatory payments;
Development and implementation of tax policy to ensure the timely receipt of taxes and fees to the budget;
Foreign exchange control within the competence of the tax authorities;

The Federal Tax Service exercises the following powers:

control and supervision over the observance of the legislation of the Russian Federation on taxes and fees, as well as the normative legal acts adopted in accordance with it, the correctness of calculation, completeness and timeliness of the payment of taxes and fees, and in cases stipulated by the legislation of the Russian Federation, over the correctness of the calculation, completeness and the timeliness of making other obligatory payments to the relevant budget, submitting declarations, carrying out foreign exchange transactions by residents and non-residents;
state registration of individuals as individual entrepreneurs and peasant (farmer) households;
registration of all taxpayers, maintenance of the Unified State Register of Legal Entities, the Unified State Register of Individual Entrepreneurs and the Unified State Register of Taxpayers;
informs taxpayers free of charge (including in writing) about the current taxes and fees, legislation on taxes and fees and regulatory legal acts adopted in accordance with it, the procedure for calculating and paying taxes and fees, the rights and obligations of taxpayers, the powers of tax authorities and their officials, and also provides tax reporting forms and explains the procedure for filling them out;
refund or offset of overpaid or overly collected amounts of taxes and fees, as well as penalties and fines;
adopts, in accordance with the procedure established by the legislation of the Russian Federation, decisions on changing the timing of payment of taxes, fees and penalties;
establishes (approves) the form of the tax notification, the form of the claim for the payment of tax, the application forms, the notification and the certificate of registration with the tax authority;
develops forms and procedure for filling out tax calculations, forms of tax declarations and other documents in cases established by the legislation of Russia, and sends them for approval to the Ministry of Finance;
verification of the activities of legal entities, individuals, peasant (farmer) households in the established field of activity.

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

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

Tax authorities have the right to:

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

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

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

Federal tax service as a subject of state financial control

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

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

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

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

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

The tax authorities of the Russian Federation are a unified system that controls the implementation of fiscal legislation, the main document regulating the work is the Tax Code.

Division systematics

The main body of executive power in the tax area is the Federal Tax Service, which reports directly to the Ministry of Finance. The head of the latter submits to the government candidates for the position of head of the Federal Tax Service. Here individual entrepreneurs and legal entities are registered, bankruptcy cases are carried out, tax rates are set. To improve the efficiency of functioning, the organization is built according to a hierarchical scheme:

After the Federal Tax Service, the “table of ranks” are followed by interregional inspections that control the most significant taxpayers, and each department deals exclusively with a specific industry.
They are followed by the Federal Tax Service, represented at the regional level, coordinating and controlling the lower levels.
Subordinate to the UFTS are interdistrict inspectorates, which are charged with controlling large taxpayers in the regions.
Control over the city districts and small indivisible settlements is carried out by the territorial inspection.

This version of the level-by-level division corresponds to the classical division of the state, repeating its main levels.

Tax service activities

To achieve the set goals, the FTS carries out the following set of works:

Organizes the functionality of the controlled authorities.
Performs verification of financial documents and directly the correctness of tax accounting by payers.
Evaluates the property seized during arrest or other situations, organizes its sale.
Through credit institutions, he carries out the return of money overpaid by mistake.
Analyzes statistical data and, based on the results obtained, issues recommendations for improving control.

Tax service rights

According to Russian legislation, the tax authorities of the country have a number of rights, which can be divided into several groups:

organizational. According to the existing organizational rights, the tax authorities, if necessary, can call as witnesses those persons who have information about the specifics of tax accounting in the audited company. Also, the Federal Tax Service and its authorities may require explanations from those citizens who are responsible for submitting information for tax accounting;
informational. Representatives of the tax service may require financial organizations to provide documents confirming the existence and legitimacy of payment orders. In addition, the right to calculate the amount of tax based on information obtained from other sources can be included in this category;
control. During control works, representatives of the Federal Tax Service have the right to organize and conduct scheduled and extraordinary inspections. If at the same time such a need arises, the seizure of the necessary documents can be carried out;
legal. FTS bodies can determine fines and (or) penalties for violations, seize documents and property, as well as submit applications for collection to the arbitration court.

Obligations of the Federal Tax Service

In addition to the rights, the tax authorities and their representatives have a number of responsibilities.