Determination of the details of the IFTS, the state registration authority for legal entities and / or individual entrepreneurs serving this address.
The service allows a taxpayer to find out the number of his tax office at his address.

service.nalog.ru/addrno.do

Federal information address system

The Federal Information Address System (FIAS) contains reliable uniform and structured address information on the territory of the Russian Federation, available for use by state authorities, local authorities, individuals and legal entities.

The system was developed in accordance with the Order of the Government of the Russian Federation dated June 10, 2011 No. 1011-r. Information from FIAS is presented on the basis of the administrative-territorial division of the constituent entities of the Russian Federation and on the basis of municipal division.

The address information contained in the FIAS is open and provided free of charge.

fias.nalog.ru

Registration of an individual with a tax authority

Registration of an individual with a tax authority on the territory of the Russian Federation.
The service allows you to:
- fill out an application for an individual for registration with a tax authority on the territory of the Russian Federation;
- register and send a completed application to the tax authority;
- to receive information about the status of processing the application in the tax authority on the website and by e-mail (if you indicate it in the application in the section "Applicant's contact information");
- print out the completed application.

service.nalog.ru/zpufl/

Personal taxpayer account for individuals

The Internet service "Personal account of the taxpayer for individuals" allows the taxpayer to:
- receive up-to-date information on tax arrears to the budget, on the amounts of accrued and paid tax payments, on the presence of overpayments, on movable and immovable property;
- monitor the state of settlements with the budget;
- receive and print tax notices and receipts for payment of tax payments;
- receive tax notifications;
- pay tax debts and tax payments;
- apply to the tax authorities without a personal visit to the tax office.

service.nalog.ru/lk/

The "Find out your debt" service provides users with the opportunity to search for information on property, transport, land taxes, personal income tax (only for individuals, citizens of the Russian Federation) and print a payment document (notification) in the form No. PD (tax) ... We also draw your attention to the fact that the information obtained using this service does not constitute tax secrets.

service.nalog.ru/debt/

Information about legal entities and individual entrepreneurs in respect of which documents for state registration are submitted

Information about legal entities and individual entrepreneurs in respect of which documents for state registration are submitted, including for state registration of changes made to the constituent documents of a legal entity, and amendments to information about a legal entity contained in the Unified State Register of Legal Entities.

service.nalog.ru:8080/uwsfind.do

Messages from legal entities published in the journal "State Registration Bulletin"

Notices of legal entities published in the journal "State Registration Bulletin" on making decisions on liquidation, on reorganization, on reducing the authorized capital, on the acquisition by a limited liability company of 20% of the authorized capital of another company, as well as other messages of legal entities that they are obliged to publish in accordance with the legislation of the Russian Federation.

search.vestnik-gosreg.ru/vgr/

Information published in the journal "State Registration Bulletin" on the decisions taken by the registering authorities

search.vestnik-gosreg.ru/fz83/

Submission of electronic documents to the Federal Tax Service of Russia for state registration

The Federal Tax Service provides an opportunity for legal entities and individuals registered or registered as an individual entrepreneur to send documents for state registration in electronic form via the Internet.

Recently, all taxpayers of the Russian Federation have received the website of the Federal Tax Service of Russia www.nalog.ru for use, which is officially developed for the Federal Tax Service and contains a huge amount of information and legislative acts necessary for various types of economic activity.

The website of the Federal Tax Service of Russia www.nalog.ru is designed to simplify the system of communication between clients and the tax inspectorate, thereby saving time for users and the tax service itself.

Site

Website design

Absolutely every interested user or stranger can visit the official resource of the tax service to get acquainted with the new service. By clicking on the link to the website of the Federal Tax Service of Russia www.nalog.ru, the client will be taken to the main page, which includes all the basic information about the tax service and its activities.

For the reliability of the data, the user will need to select their region of residence from the provided list of cities. At the top of the page, the client will also be able to:

go to the pages of the bodies that control the Federal Tax Service;
open a video assistant, a kind of guide to the site;
review legislative documents of the inspection;
change the scale of information display;
switch languages from Russian to English or vice versa;
visit the official communities of the service on social networks;
open the section with information about the Federal Tax Service;
view contacts and requests.

What the site looks like

The website of the Federal Tax Service of Russia www.nalog.ru still provides the opportunity to view news in this area and fill out a questionnaire on the quality of service on this resource.

How does the site look like?

Access to the resource www.nalog.ru of the Federal Tax Service of Russia is absolutely free, free and available to everyone at the given address. When the user clicks on the link, he will see the main page of the service, which immediately impresses with its dynamism and design.

For the convenience of customers, in the upper ribbon, you can select the region of residence, change the scale of displaying information on the page, choose between Russian and English. Here it is also possible to go to higher authorities, revise legislative documents and visit the official communities of the www.nalog.ru resource of the Federal Tax Service of Russia in the following social networks:

Facebook;
Twitter;
in contact with.

A lot of space on the page is also occupied by the news block, which contains news from the Federal Tax Service itself, as well as information about the inspection in the media.

www.nalog.ru

At the top of the page, the user can go to the tab with information about the Federal Tax Service, as well as to the section of contacts and appeals.

It is also interesting that the site developers offer official users and guests of the site to go through a survey by clicking on the "Your opinion" button and filling in the following fields:

the status to which the visitor belongs - whether he is an individual entrepreneur or legal entity, a private entrepreneur, a journalist or a client who is connected with the tax inspectorate by service;
the purpose of contacting the website nalog.ru of the Federal Tax Service of Russia is to find a solution to the problem, use the required service, view the news and the website, or other purpose;
the client is asked to rate the design of the nalog.ru website of the Federal Tax Service of Russia - on a scale from good to very bad;
determine the ease of placing information on the resource - using a similar system;
note whether the client has found a solution to the problem;
formulate a problem that interested the user;
submit wishes and recommendations for the site;
if you wish, provide a phone number or e-mail for feedback;
enter the security code and send the questionnaire.

Questions on the site

In general, the main page of the website www.nalog.ru of the Federal Tax Service of Russia is multifunctional and contains a huge amount of information. The portal is clear and easy to use.

Site functionality

Of course, most of the visitors to the website of the Federal Tax Service of Russia www.nalog.ru are interested, that is, clients of the tax service who regularly use the services of the resource. Among these users stand out:

legal entities (LE);
individual entrepreneurs (IE);
individuals (FL).

Information for SP, FL, YL

For these categories of clients, there are personal accounts, which can be accessed by going through the registration procedure. Also, all types of taxpayers can study in detail the features of the type of activity and legislative documents that operate in this area.

From the main page of the resource, the user can go to any section of interest by simply pressing a button.

Any citizen who just wants to get acquainted with the resource or find the necessary legislative document can also go to the site and solve their problem.

Sections

All types of taxpayers can register on the website and get a personal account with advanced features that will significantly simplify the user's work and the process of communication with the Federal Tax Service of the country.

Also, the website www.nalog.ru of the Federal Tax Service of Russia provides an opportunity to use electronic services:

register an individual entrepreneur or legal entity - go through the registration process by filling in the requested data;
familiarize yourself with the risks for business - get a certificate about the organization you are interested in;
Unified register of small and medium-sized businesses - visit the database;
Frequently Asked Questions - see the most common questions and the answers to them;
find out TIN - check your individual number;
pay taxes - pay tax or debt via the Internet;
make an official appointment with the service;
decisions on complaints.

Electronic services

Electronic services

In addition, electronic services operate on the website of the Federal Tax Service of Russia www.nalog.ru, which greatly simplify the work of clients and inspections:

registration process for legal entities and individual entrepreneurs;
familiarize yourself with the risks of your own business;
visit the register of small and medium-sized businesses;
revise popular questions and answers to them;
order or remind your TIN;
pay tax bills;
make an appointment with the tax office;
review the inspection decisions on specific complaints.

Tax information

A user who is interested in taxes can also view the taxation point in the Russian Federation on the main page, which includes the following active links:

dues and taxes;
legislative framework for the inspection;
real estate tax according to the cadastral value;
regulation of disputes in the pre-trial regime;
litigation;
insurance;
provision of reports;
inspection control;
tax debts;
bankruptcy process;
pricing process;
bankruptcy cases;
group of consolidated tax payers;
taxes for those who work abroad;
disposal tax;
trade tax;
the process of labeling goods.

Taxation in the RF

For all the items provided, the user can get detailed information by clicking on the question of interest.

Registration of a personal account for an individual entrepreneur

In order for an individual entrepreneur to be able to use the huge functionality provided by the tax service, he needs to go through the registration process on the website of the Federal Tax Service of Russia www.nalog.ru, after which he will become the full owner of his own profile.

To begin with, the client needs to follow the link for registration of legal entities and individual entrepreneurs on the main page of the site, which is located in the section of electronic services. Further on the page, registration options for individual entrepreneurs and legal entities will be presented, after the client selects the tab for entrepreneurs, a window will open in front of him for this type of client with the following options:

Registration of an individual entrepreneur

initial registration of individual entrepreneurs;
making changes about the entrepreneur;
termination of the operation of the enterprise.

Of course, the last two points are provided for already authorized clients of the system on the website of the Federal Tax Service of Russia www.nalog.ru.

After the user opens the registration window, he will be required to enter the following data:

email address;
re-entering the address;
secret password;
password repeat;
surname;
patronymic;
code with numbers of the security picture.

Next, the user will have to carefully check the correctness of the entered data and press the button to continue registration. In this case, the client will receive an email containing a link to activate the account, by clicking on which he will complete the registration process.

Each individual entrepreneur who has completed the registration procedure on the website www.nalog.ru of the Federal Tax Service of Russia will also receive their own account at their disposal, which can be logged into in the following ways:

when entering TIN and password;
using an electronic signature key;
via Rutoken EDS 2.0;
using JaCarta.

IP personal account

An individual entrepreneur can carry out such actions on the website www.nalog.ru of the Federal Tax Service of Russia if he has his own account:

receive electronic extracts from USRIP;
make changes to your own business;
send inquiries, applications to the tax service;
send complaints about violations or inaction of officials;
receive information about the data sent to the inspectorate;
view payments, debts and overpayments for taxes;
clarify information about disputed payments;
receive information about individual taxation systems;
choose the required taxation system;
watch settlement transactions with the state budget;
request and receive settlement statements and acts;
use the resource of the SME Corporation for individual entrepreneurs;
choose the type of business, draw up a business plan, find premises and organize other necessary issues.

Login to your personal profile

The official owner of a personal account on the website of the Federal Tax Service of Russia www.nalog.ru can enter it at any moment and use its functions. To do this, on the main page of the resource, the client needs to click the button to enter his personal account in the section for individual entrepreneurs. To enter, the user will need to fill in:

login method - via E-mail and password, personal account for FL, certificate or through the portal of public services;
email address;
secret password.

Authorization on the site

When you press the login button, the individual entrepreneur goes to his profile. So that the authorization process in the system does not take much time, the client can check the box so that his email address is filled in.

Recovering lost data

In the event that a private entrepreneur for some reason has lost the security password from the office, he can renew it. To do this, the client needs to press the forgot password button in the authorization field and fill in the fields:

e-mail address specified during registration;
numbers from the secret picture.

Remember password

If the email address is entered correctly, then it will receive a letter from the support service with further instructions to resume access to your account.

Personal profile for an individual

Any taxpayer who is an individual entrepreneur can register on the website www.nalog.ru of the Federal Tax Service of Russia and have an entry into a personal profile, which gives the user the following options:

exercise control over accounts;
possess reliable information about vehicles, the amount of existing taxes, their payment, the amount of overpayment and debts to the state;
pay taxes or debts through partner banks;
receive messages from the inspection and receipts, as well as print them;
the ability to contact the service without visiting it;
download software for filing a declaration;
monitor the status of the verification of the declaration.

An individual can access a personal account and its functionality only in three cases:

through the profile in the ESIA - according to the access details of this system. The authorization process is possible exclusively for customers who have applied for data acquisition;
on a registration card that contains a password and login - it is possible to become a card holder in any department of the service. The client must have a passport, and if he is under 14, then the procedure is performed with legal representatives in the presence of a birth certificate;
using an electronic signature that is qualified and issued by a special authority. The signature can be stored on any medium and used only through a special program.

Cabinet for legal entities

Cabinet

All legal entities that have access to their personal account at www.nalog.ru of the Federal Tax Service of Russia can:

find out information about debts, amounts of debt, overpayments, next payments;
send inquiries about taxes, debts, fines, interest;
receive an electronic statement about yourself from the USRN;
send the necessary reports, documentation;
send documents for the purpose of registering a legal entity or making changes to the Unified State Register of Legal Entities.

Cabinet features

Technical support

Through the main page of the website of the Federal Tax Service of Russia www.nalog.ru, the user can go to the section with contacts and requests, in which there is a tab with the most frequently asked questions. This section contains a list of questions and problems popular among clients, as well as answers to them.

The client will have to choose from the list the subject of the question, the subcategory to which he belongs, indicate the region of the enterprise, formulate the text of the appeal. Further, the system will find the required question among the existing ones and give options for solving the problem. If the environment of the above points is not the client's question of interest, then he can write a detailed letter and send it to the tax office. After resolving the issue, the technical service will provide its answer to the specified e-mail. Also, the user can make an appointment with the inspection to solve his problem.

Frequently asked Questions

Absolutely all taxpayers appreciated the appearance of the official website www.nalog.ru of the Federal Tax Service, which offers the user a wide range of services and information on the types of activities of various kinds and on all existing state taxes. With the advent of this resource, clients have a lot of new opportunities, and the time for communicating with the tax office has been significantly reduced.

The Ministry of the Russian Federation for Taxes and Levies (MNS of Russia) is a federal executive body that monitors compliance with legislation on taxes and levies, the correctness of calculation, completeness and timeliness of payment of taxes, levies and other obligatory payments by taxpayers, participating in the development of tax policy and carrying out it in order to ensure the timely receipt of taxes, fees and other obligatory payments to the budgets of all levels and state extra-budgetary funds in full, as well as carrying out currency control in accordance with the established procedure.

The Ministry of the Russian Federation for Taxes and Levies is an authorized federal executive body that carries out state registration of legal entities.

The Ministry of the Russian Federation for Taxes and Duties exercises the functions and powers assigned to it directly and through its territorial bodies.

The Ministry of the Russian Federation for Taxes and Levies and its territorial bodies - departments of the Ministry of the Russian Federation for Taxes and Levies for the constituent entities of the Russian Federation, interregional inspections of the Ministry of the Russian Federation for Taxes and Levies, inspections of the Ministry of the Russian Federation for Taxes and Levies by regions, districts in cities, cities without regional divisions, inspections of the Ministry of the Russian Federation for taxes and fees of the interdistrict level (hereinafter referred to as tax authorities) form a single centralized system of tax authorities.

The main tasks The Ministries of the Russian Federation for Taxes and Levies are:

1. Control over compliance with the legislation on taxes and fees, the correctness of calculation, completeness and timeliness of payment of taxes, fees and other obligatory payments to the relevant budget and state extra-budgetary funds in accordance with the legislation of the Russian Federation.

2. Participation in the development and implementation of tax policy in order to ensure the timely receipt of taxes, fees and other mandatory payments in the relevant budget and state extra-budgetary funds in full.

3. Exercise of currency control in accordance with the legislation of the Russian Federation on currency regulation and currency control within the competence of the tax authorities.

4. Implementation of the state registration of legal entities in accordance with the established procedure.

The Ministry of the Russian Federation for Taxes and Levies, in accordance with the tasks assigned to it, performs the following functions:

1. Carries out work on the collection of legally established taxes, fees and other mandatory payments.

2. Exercises, within the limits of its competence, control over the observance of legislation on taxes and fees, the correctness of calculation, completeness and timeliness of payment of taxes, fees and other obligatory payments to the relevant budget and state extra-budgetary funds.

3. Keeps records of taxpayers in accordance with the established procedure.

4. Conducts explanatory work in relation to the application of legislation on taxes and fees.

5. Provides the return or offset of overpaid or overly collected amounts of taxes and fees, as well as penalties and fines.

6. Prepares, within its competence, proposals for improving tax policy, planning tax receipts, developing tax legislation in the Russian Federation.

7. Summarizes the practice of applying legislation on taxes and fees, develops, within its competence, orders, instructions, guidelines and other documents on the application of the legislation of the Russian Federation on taxes and fees;

8. Applies the sanctions established by the legislation of the Russian Federation in case of violation of the legislation on taxes and fees.

9. Carries out, together with law enforcement and regulatory authorities, measures to monitor compliance with legislation on taxes and fees.

10. Participates in the development of projects of the federal budget and budgets of state extra-budgetary funds for the corresponding year.

11. Carries out, in accordance with the established procedure, registration of cash registers used in organizations in accordance with the legislation of the Russian Federation.

12. Ensures, within its competence, foreign exchange control over the compliance of foreign exchange transactions with the legislation of the Russian Federation, with the exception of foreign exchange transactions of credit institutions, and the availability of necessary
of this licenses and permits.

13. Submits, in accordance with the established procedure, within the limits of its competence, to the relevant federal executive bodies, law enforcement and regulatory bodies, their territorial bodies and executive bodies of the constituent entities of the Russian Federation, information on the violations identified.

14. Imposes fines on organizations and individuals guilty of violating the legislation of the Russian Federation on the use of cash registers when
carrying out cash settlements with the population, as well as fines for non-compliance with the conditions for working with cash and the procedure for conducting cash transactions in the Russian Federation.

15. Carries out, in accordance with the established procedure, the state registration of legal entities,
by entering into the state register information on the creation, reorganization and liquidation of legal entities, as well as other information on legal entities in accordance with the legislation of the Russian Federation.

16. Maintains the Unified State Register of Legal Entities, etc. in accordance with the established procedure.

The Ministry of the Russian Federation for Taxes and Levies has the right:

1. Require from the taxpayer or tax agent documents that are the basis for the calculation and payment of taxes and fees, as well as explanations and documents,
confirming the correctness of the calculation and the timeliness of payment of taxes and fees.

2. Conduct tax audits in accordance with the established procedure.

3. To suspend, in accordance with the established procedure, transactions with bank accounts of taxpayers, payers of fees and tax agents and to seize their property.

4. To demand from taxpayers, tax agents, their representatives to eliminate the revealed violations of the legislation on taxes and fees and to control
fulfillment of the specified requirements.

5. To collect in the prescribed manner arrears on taxes, fees and penalties; submit applications for the cancellation or suspension of licenses issued to legal entities and individuals to carry out certain types of activities.

6. Submit claims to courts of general jurisdiction or arbitration courts in cases established by the legislation of the Russian Federation.

7. Exercise, within its competence, the rights of currency control authorities in accordance with the legislation of the Russian Federation on currency regulation and currency control.

8. In the cases established by the legislation of the Russian Federation, refuse state registration of legal entities.

9. To request, in the prescribed manner, from federal executive bodies, executive bodies of the constituent entities of the Russian Federation and organizations
necessary information.

10. Conduct surveys and inspections of the work of their territorial bodies at all levels, take measures to eliminate deficiencies and violations,
as well as hear, if necessary, reports of the heads of territorial bodies on the state of control work, provide methodological and
practical assistance in its organization, study the organization of work of territorial bodies and disseminate positive experience of their work.

11. To organize research work in the field of taxation, to interact with research organizations in order to develop proposals for the implementation of tax policy.

12. Carry out international cooperation in accordance with the tasks and functions assigned to the Ministry, study the experience of tax
authorities of foreign countries and develop proposals for its use in the activities of tax authorities.

13. To carry out in the prescribed manner the management of the state property transferred to him for operational management.

14. Exercise other rights provided for by the Tax Code of the Russian Federation, other federal laws, regulatory legal
acts of the President of the Russian Federation and the Government of the Russian Federation.

The Ministry of the Russian Federation for Taxes and Levies is headed by a Minister appointed and dismissed by the President of the Russian Federation on the proposal of the Chairman of the Government of the Russian Federation.

The Ministry of the Russian Federation for Taxes and Levies, within its competence, issues normative legal acts independently and jointly with other federal executive bodies.

In the Ministry of Taxes and Duties of the Russian Federation, a collegium is formed consisting of the Minister (chairman of the collegium), deputy ministers who are part of it by position, as well as heads of structural divisions of the central office of the Ministry and other persons.

The members of the collegium, except for the persons included in it according to their position, are approved by the Government of the Russian Federation on the proposal of the Minister.

The collegium at its meetings considers the main issues within the competence of the Ministry.

The decisions of the collegium are adopted by a majority of votes of its members, drawn up in minutes and implemented, as a rule, by orders of the Minister. In case of disagreement between the Minister and the members of the collegium, the Minister makes a decision, reporting on the disagreements that have arisen to the Government of the Russian Federation.

The members of the board can also communicate their opinion to the Government of the Russian Federation.

The Ministry of the Russian Federation for Taxes and Duties is a legal entity, has a letterhead and a seal depicting the State Emblem of the Russian Federation and with its own name, emblem, accounts opened in accordance with the legislation of the Russian Federation.

Financing of the costs of maintaining the central office of the Ministry of the Russian Federation for Taxes and Levies and its territorial bodies is carried out at the expense of the federal budget allocated for state administration.

The tax service allows you to find out your debts, tax debts of individuals by TIN. Search for information on property, transport and land tax debts (only for individuals, citizens of the Russian Federation). For these purposes, the Personal Account of the taxpayer is intended, where you can find out the debt, tax debts of individuals.

The specified service http www nalog.ru provides residents of the Russian Federation with the opportunity to search for information on debt by:

transport tax (see);
land tax. (tax arrears only for individuals, citizens of the Russian Federation)

Then print payment documents (notices) in the form.

Note: Information obtained using the tax ru service does not constitute a tax secret.

Note:
A service is provided that will help you create a payment document for paying taxes to individual entrepreneurs, organizations, individuals.

It's important to know.

The document index is conditional, its value (15 zeros) cannot be entered. Acceptance of the generated PD should be carried out only through the operating windows of credit institutions, similar to the receipt of PD in the form of PD (Sat).

The application requires the input of personal data, which will be transferred to the server of the Federal Tax Service of Russia, the website of the tax service of the Russian Federation. This data will only be used to generate payment documents and are not saved on the server.

Non-cash Online payment of tax arrears on the website of the Federal Tax Service of Russia is currently available to customers of 10 banks: Sberbank, QIWI Bank, Gazprombank, Promsvyazbank, payment from a mobile phone account. Non-cash electronic payments can only be made by clients of partner banks who have current accounts with them.

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Can an individual entrepreneur connect to the "Personal Account"?

Maybe, but as an ordinary individual - the same information will be available to him as to other individuals. Displaying information about settlements with the budget according to the simplified tax system, UTII, etc. is not a subject of the service "Personal account of the taxpayer for individuals".

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What should I do if I have lost the password for the taxpayer's personal account (did not change the primary password within a month)?

You need to contact the Inspectorate of the Federal Tax Service (not necessarily the very inspectorate where you connected initially) with an identity document and a certificate of registration with the tax authority (copy). The password will be re-generated for you.

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Service FIND YOUR OWN DUTIES Taxpayer's personal account on the Official website NALOG.ru

(website, server of the Federal Tax Service (FTS) of the Russian Federation http www nalog.ru tax ru)

The Federal Tax Service of the Russian Federation offers us 3 options " Find out your tax debts"and use one of the following services:
1 ... Get information about debt using the service of the official website of the Federal Tax Service of Russia at lk2 service nalog ru lk ""

Note: This service, along with information about debt, provides an opportunity to receive up-to-date information about property and vehicles, about the amount of accrued and paid tax payments, about the presence of overpayments; pay tax accruals, fill out a tax return and track the status of its desk audit; apply to the tax authorities without a personal visit to the tax office.

Note: Registration with the Federal Tax Service of the Russian Federation is required

2 ... Use the service "" by logging into the Single portal of public services

Note: The easiest way to register and receive data on debt

3 ... Check in the Data Bank of Enforcement Proceedings of the Federal Bailiff Service

Note: This service will show your debts, for which administrative cases have been initiated

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The service allows individuals to carry out all transactions and communication with tax authorities in the taxpayer's personal account: find out their tax debts and many other functions for paying taxes.

The free federal telephone number of the unified Contact Center of the Federal Tax Service of Russia is available to residents of all regions of the country

Since September 2015, it has become available for residents of all regions of the Russian Federation 8800-222-22-22 .
By calling the Contact Center, taxpayers can obtain information on various issues related to taxation: the timing of property taxes, state registration procedures, the procedure for obtaining property and social deductions, the possibilities of electronic services of the Federal Tax Service of Russia, the schedule of inspections, etc.
The operators of the unified Contact Center have at their disposal a unified federal database "Question-Answer", which contains more than 140 thousand constantly updated answers to frequently asked questions.
The Unified Contact Center of the Federal Tax Service of Russia serves taxpayers at established business hours, taking into account time zones. The rest of the time it works in autoinformer mode.
The Contact Center constantly monitors the number of calls, the occupancy of operators, the duration of the response, which allows efficiently distributing the workload between specialists.
Now the average waiting time for an answer when calling the Contact Center is about 45 seconds, and the average service time is about 2 minutes, which corresponds to world standards.

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;
Currency 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 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, in enterprises, in institutions and organizations based on any form of ownership, and in 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.