Tax authorities have a monopoly on the registration of legal entities.
In 1993, this department was separated into a separate law enforcement agency – the Federal Tax Police.
In essence, the Office, and then the police, competed in carrying out control work with the tax service itself. The nature of the relationship between the two tax authorities can be said as follows: who will run faster to the taxpayer. The situation was aggravated by the fact that each of these agencies had special funds, to which, according to the results of inspections, certain amounts were deducted from additionally collected taxes. Of course, the departmental interest was to maximize funds.
The story with the Russian tax police is instructive in the sense that it gives an idea of the harm of duplicating the functional powers of different government agencies. Not surprisingly, the tax police in 1999 took away the control and verification function, and in 2003 it was completely eliminated. Since 2004, the functions of the former tax police have been performed by employees of the operational and investigative bureaus of the Main Directorate for Combating Tax Crimes of the Federal Service for Economic and Tax Crimes within the Ministry of Internal Affairs of the Russian Federation.
Russia’s tax authorities were part of the system of the Ministry of Taxes and Duties (MPZ), and in early 2004 during the administrative reform became part of the Ministry of Finance of the Russian Federation under the name of the Federal Tax Service. The main task of the tax office is to control compliance with the law, correct calculation of taxes, completeness and timeliness of transfer to the relevant budgets of state taxes and other payments established by the legislation of the Russian Federation and the federation within their competence.
Tax authorities have a monopoly on the registration of legal entities. In addition, the tax office has the rights:
Carry out in ministries, departments, enterprises and organizations of any form of ownership, as well as citizens of the Russian Federation, foreign citizens and stateless persons checks of monetary documents, books, reports, declarations, estimates and other documents related to taxation, receive necessary information and information on issues that arose during the inspection, except for information that is a trade secret under the law. The results of the inspection are formalized by relevant acts, which reflect violations of the legislation taxes on taxes and other payments to the budget, the facts of non-compliance with the requirements of officials, instructions are given to correct deficiencies and underpayments to the budget. To control the observance of the legislation by persons engaged in entrepreneurial activity, to issue patents and registration certificates to them on the basis of decisions of executive bodies. Receive from enterprises, organizations and institutions, citizens certificates, documents and copies of them regarding the economic activity of the taxpayer and necessary for the proper collection of taxes. Recently, there have been serious changes in the regulation of trade secrets. From January 1, 2004, citizens of Russia have the right to familiarize themselves with the constituent documents of any enterprise, including the passport data of its founders. It is believed that this innovation will bring the Russian tax system closer to European standards and will have a positive impact on the capital market, as investors are interested in the availability of information. However, some experts doubt the expediency of disclosing the passport data of businessmen at the current level of criminalization of society. Investigate, without violating the relevant rules in the exercise of their powers, all used for the receipt of income or related to the economic activities of payers production, storage, trade and other premises, regardless of their location. In cases of refusal of citizens to admit officials to the inspected objects, the tax office has the right to determine the taxable income of such taxpayers on the basis of documents proving their income and / or on the basis of taxation of persons engaged in similar activities … Require managers and other officials of legal entities and individuals to eliminate the identified shortcomings, monitor their implementation. Suspend operations in banks and other financial institutions in case of non-presentation of relevant documents. Withdraw from enterprises, organizations, citizens documents proving the understatement of profit (income) and other objects of taxation. Apply penalties (fines, penalties) to enterprises. Initiate a petition for a ban on business activities in the prescribed manner. Apply through the court and arbitration for the liquidation of enterprises of any form of ownership, reorganization and bankruptcy; on invalidation of agreements and transfer to the budget of revenues received under such agreements.
Tax inspections are responsible for the completeness and timely accounting of taxpayers, as well as for conducting documentary checks on the correctness of tax liabilities, timeliness and completeness of tax payments to the budget. Inspections are conducted at least once a year. Appeals against decisions of tax authorities may be filed with higher authorities and the court, which does not suspend the decision of the tax service.
VAT. Value added tax (VAT) was introduced in Russia in 1992. There is nothing unusual in determining value added under Russian law: value added is created at all stages of production and circulation; is defined as the difference between the value of goods sold, works and services and the value of material costs attributed to the costs of production and circulation.
The objects of value added tax include the following operations:
Sale of goods, works, services in the territory of the Russian Federation, including realization of subjects in the pledge; transfer of goods (performance of works, provision of services) under the agreement on granting a waiver; the transfer of ownership of goods (performance of works, provision of services) on a gratuitous basis is considered the sale of goods, works, services. Transfer in the territory of the Russian Federation of the goods (performance of works, rendering of services) for own use which expenses do not concern production and circulation expenses (including through depreciation deductions) at calculation of the income tax. Execution of construction and installation works for own needs. Import of goods into the customs territory of the Russian Federation.
The legislation of the Russian Federation establishes a list of turnovers that are not subject to value added tax, as well as a list of products (goods, works, services) exempt from VAT. Benefits apply to:
Turnover from the sale of products, semi-finished products, works and services by one structural unit for industrial and production needs of other structural units of the same enterprise (turnover within the enterprise). Under the structural units of the enterprise are those units that do not have p / r in banks and are on the balance sheet of the main enterprise. The funds were received from the sale of military property and the provision of services by the Ministry of Defense of the Russian Federation, with the mandatory allocation of these funds to improve the socio-economic and living conditions of servicemen, conscripts and their families. Turnovers of coal mining and coal processing enterprises for the sale of coal and coal beneficiation products. Goods exported directly by manufacturers, exported services and works; services for transportation, loading, unloading, transshipment of exported goods, as well as the transit of foreign goods through the territory of the Russian Federation. Goods and services intended for official use by foreign diplomatic and equivalent missions, as well as for the personal use of the staff of these missions, including members of their families living with them. Urban passenger transport services (except taxis), as well as passenger transport services in suburban traffic by sea, river, rail and road. Rent. The value of the property of state-owned enterprises purchased during privatization, the value of dwellings purchased by citizens in state-owned buildings, as well as the rent for leased enterprises established on the basis of state-owned enterprises. Insurance, issuance and transfer of loans, as well as transactions with cash deposits, quick lab report writer r / r and other accounts. Transactions related to the circulation of currency, money and banknotes (except numismatics), as well as securities (except brokerage and other intermediary services), with the exception of operations for the manufacture, storage of funds and securities on which the tax is based. Actions by the authorized bodies for which the state duty is levied, as well as the services of the Bar Association. Payment and license transactions. Products of own production of separate enterprises (student and school canteens, hospitals, kindergartens, etc.), which are financed from the state budget. Educational services related to the educational process. Interdepartmental security services of the Ministry of Internal Affairs. Research and development work performed at the expense of the budget and economic agreements. Services of cultural and artistic institutions, religious associations, theatrical and sports events. Funeral services, including the making of monuments and the holding of ceremonies by religious organizations. Turnover on the sale of confiscated, derelict valuables, treasures, as well as valuables transferred to the state by inheritance. Paid medical services for the population, medicines, prosthetic and orthopedic products, medical equipment, vouchers to sanatoriums and resorts, disabled cars. Goods and services produced and provided by treatment and production workshops at psychiatric organizations, as well as public organizations of the disabled. Goods (works, services) of own production (except for brokerage and intermediary services) sold by enterprises where the number of disabled people is not less than 50% of the total number of employees. Products of folk crafts, which are recognized as artistic values. Goods imported into the territory of the Russian Federation as humanitarian aid.