The Federal Tax Service- (FTS) - an executive body of the Russian Federation, which is under the jurisdiction of the Ministry of Finance of the Russian Federation. The activities of the Federal Tax Service are based on the regulation on the Federal Tax Service (FTS), approved by a decree of the Government of the Russian Federation of September 30 ... ... Banking Encyclopedia
The Federal Tax Service- (The Federal Tax Service of Russia) is a federal executive body that exercises control and supervision over compliance with the legislation of the Russian Federation on taxes and fees, over the correctness of calculation, completeness and timeliness ... ... Accounting Encyclopedia
Federal tax office(FTS of Russia) is a federal executive body that exercises control and supervision over compliance with the legislation of the Russian Federation on taxes and fees, over the correct calculation, ... ... Wikipedia
Federal Tax Service (FTS of Russia)- 1. The Federal Tax Service (FTS of Russia) is a federal executive body that exercises control and supervision over compliance with the legislation on taxes and fees, over the correct calculation, completeness and ... ... Official terminology
"FAS" redirects here. See also other meanings. Emblem of the FAS Flag of the FAS of Russia, 2004 The Federal Antimonopoly Service (FAS of Russia) is a federal executive body that exercises control and supervision functions ... ... Wikipedia
Heraldic sign emblem of Rosregistration Flag of Rosregistration Federal Service state registration, Cadastre and Cartography (Rosreestr) (until 12/30/2008 Federal Registration Service (Rosregistration)) federal agency executive ... Wikipedia
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Books
- tax disputes. Magazine about tax security and risk reduction. No. 04/2015 , Not available. Tax Disputes is a monthly magazine for tax specialists, chief accountants, financiers, and lawyers. The key direction of the magazine is to ensure tax security by… electronic book
- Development of the property taxation system, Berezin Maxim Yurievich. In the book: using professional tax terminology adapted to Russian conditions, the features of formation and development (within the framework of the international tax…
Tax authorities Russian Federation - a unified system that controls the implementation of fiscal legislation, the main document regulating the work - the Tax Code.
Division systematics
The main executive body in the tax sphere 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 they register individual entrepreneurs and legal entities, conduct bankruptcy cases, establish tax rates. To improve the efficiency of functioning, the organization is built according to a hierarchical scheme:
- After the Federal Tax Service in the "table of ranks" are inter-regional 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 lower levels.
- Subordinate to the Federal Tax Service are inter-district inspections, which are charged with the control of large taxpayers in the regions.
- Control over the districts of the city and small indivisible villages is carried out by the territorial inspection.
Such a variant of tiered division corresponds to the classical division of the state, repeating its main levels.
The activities of the tax service
To achieve these goals, the Federal Tax Service carries out the following set of works:
- Organizes the functionality of controlled instances.
- Performs verification of financial documentation and directly the correctness of the conduct by payers tax accounting.
- Evaluates property seized during arrest or other situations, organizes its sale.
- Through credit institutions, it recovers money overpaid by mistake.
- Analyzes statistical data and, based on the results, issues recommendations to improve control.
Rights of the tax service
According to Russian legislation the tax authorities of the country have a number of rights that 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 clarification 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, this category can include the right to calculate the amount of tax based on information received from other sources;
- control. During control work, representatives of the Federal Tax Service have the right to organize and conduct scheduled and extraordinary inspections. If such a need arises, the necessary documents may be seized;
- legal. Federal Tax Service authorities may determine fines and (or) penalties for violations, seize documents and property, and also file applications for recovery with the arbitration court.
Duties of the Federal Tax Service
In addition to rights, the tax authorities and their representatives have a number of responsibilities.
Review of useful services of the site Nalog.ru (www.nalog.ru).
Personal account of the taxpayer (individual) 1: find out your debt
What needs to be entered? TIN, Last name, First name, Region.
What information will I receive?"Personal account of the taxpayer" provides users with the opportunity to search for information about the debt on property, transport, land taxes, personal income tax and print a fine receipt to Sberbank. Information obtained using this service does not constitute a tax secret. Find out debt and taxes by TIN
Personal account of the taxpayer (individual) 2 (advanced)
What needs to be entered? It is enough to enter ONE of the fields: Name (simply Yandex, Gazprom, etc.) and/or PSRN\GRN\TIN and/or Address and/or Region and/or Date of registration.
What information will I receive?
- Name of the legal entity;
- Address (location) of the legal entity;
- OGRN;
- Information about the state registration of the organization;
- Date of making an entry in the Unified State Register of Legal Entities (registration of a legal entity);
- The name of the registration authority that made the entry (Tax);
- Address of the registration authority;
- Information on amendments to the Unified State Register of Legal Entities;
- Information on state registration of changes made to the constituent documents of legal entities;
- Information about licenses, registration as insurers in funds, information about registration.
Also recently, on the same tax website, information from the EGRIP (OGRNIP, OKVED, etc.) appeared on all individual entrepreneurs.
Search by: OGRNIP / TIN or full name and region of residence (patronymic name is not required)
The site has a complete database of organizations and individual entrepreneurs of the Russian Federation. .
Determination of the details of the IFTS (tax)
What needs to be entered?
What information will I receive? Tax office name, address, phone number, OKPO code.
Payment order or receipt.
What needs to be entered?
- IFTS code:
- Municipality:
- Type of payment:
- Payment type:
- Tax group:
- Tax:
- Status of the person who issued the payment document:
- Payment basis:
- Taxable period:
- Date of signature of the declaration by the taxpayer:
- Order of payment:
- Name:
- Payer's bank:
- Account No:
- Sum:
What will I get? Payment to a bank or a receipt for a savings bank.
An individual entrepreneur can pay everything through Sberbank with receipts - any taxes and insurance payments (PFR, FSS, medical insurance). Save your receipt!!!
How to find out your TIN
What needs to be entered? IFTS code. These are the first 4 digits of your TIN.
- Surname:
- Middle name:
- Date of Birth:
- Type of identity document:
- Series and document number:
- Document issue date:
What information will I receive? Your TIN number (find out the TIN of an individual).
By address, determine OKATO, OKTMO, index, etc.
In the process of entering information, a drop-down list will appear containing information about the first 10 addresses corresponding to the entered parameters.
Information input:
- it is desirable to start in the following order: street locality city region;
- exercise through gaps;
- use only the name of address objects;
If you did not find the required address in the drop-down list, enter the name of the address element of a higher level, for example, city, region.
What needs to be entered?
- street
- city
- Enough street and city
What will I get?
Sign up for an appointment with the tax office
In the event that the employee who receives the selected service is busy, the reception is allowed to start later than the selected time, while the taxpayer is guaranteed an appointment within half an hour.
If the taxpayer is more than 10 minutes late, the taxpayer loses the right to priority service and is served on a first-come, first-served basis.
Priority service by appointment is subject to:
compliance of the data of the presented identity document with the data specified when registering online.
applying for the service selected when booking online.
To receive the selected service in the IFTS hall, you need to receive an electronic queue ticket before the appointed time. To do this, enter the "PIN-code" specified in the current ticket in the electronic queue terminal and receive a printed ticket of the electronic queue.
IP personal account
The site tax.ru has Personal Area for individual entrepreneurs, where you can find out about the payment of taxes by IP debt fines and penalties.
There are also for tax accounting on the simplified tax system and UTII. For employees: generate payments, 4-FSS, Unified settlement, submit any reports via the Internet, etc. For newly created individual entrepreneurs now (free of charge).
Personal account LLC (legal entities)
There is an office for legal entities (LLC) on the tax website, where you can find out about tax payments, fines and checks.