Subparagraph 9 of paragraph 1 of Article 21. Theory of everything
Article 21. Rights of taxpayers (payers of fees, payers of insurance premiums)
1. Taxpayers have the right:
1) receive at the place of its registration from tax authorities free information (including writing) on applicable taxes and fees, legislation on taxes and fees and regulations adopted in accordance with it; legal acts, the procedure for calculating and paying taxes and fees, the rights and obligations of taxpayers, the powers of tax authorities and their officials, as well as receive forms tax returns(calculations) and explanations on the procedure for their completion;
2) receive from the Ministry of Finance Russian Federation written explanations on the application of the legislation of the Russian Federation on taxes and fees, from financial authorities subjects of the Russian Federation and municipalities- on the issues of applying, respectively, 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 incentives 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 this Code;
5) timely offset or refund of amounts of overpaid or overcharged taxes, penalties, fines;
5.1) to carry out a joint reconciliation of calculations with tax authorities on taxes, fees, penalties and fines, as well as to obtain an act of joint reconciliation of calculations on taxes, fees, penalties and 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 field trip tax audit;
9) receive copies of the tax audit report and decisions of tax authorities, as well as tax notices and tax claims;
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 this Code or other federal laws;
12) appeal in the prescribed manner against acts of tax authorities, other authorized bodies and actions (inaction) of their officials;
13) observance and preservation of tax secrecy;
14) full compensation for losses caused by illegal acts of tax authorities or illegal actions (inaction) of their officials;
15) to participate in the process of consideration of materials of a tax audit or other acts of tax authorities in the cases provided for by this Code.
1.1. Individual taxpayers are also entitled to submit documents (information) to the tax authorities and receive from the tax authorities documents used by the tax authorities in exercising their powers in relations regulated by the legislation on taxes and fees, through multifunctional centers for the provision of state and municipal services, in which in accordance with decisions of the highest executive bodies of state power of the constituent entities of the Russian Federation, such an opportunity is organized in cases where this Code provides for the submission to tax authorities and receipt from tax authorities of such documents (information) through multifunctional centers for the provision of state and municipal services.
When a taxpayer - an individual submits documents (information) to the tax authority through a multifunctional center for the provision of state and municipal services, the date of their submission is considered the date of their receipt by the multifunctional center for the provision of state and municipal services. At the same time, the taxpayer to an individual the multifunctional center for the provision of state and municipal services issues a receipt or other document confirming the acceptance of documents (information).
2. Taxpayers also have other rights established by this Code and other legislative acts on taxes and fees.
3. Payers of fees, payers of insurance premiums have the same rights as taxpayers.
4. Any of the participants in an investment partnership agreement has the right to appeal in the prescribed manner against acts of tax authorities and actions (inaction) of their officials.
Article 21. Rights of taxpayers (payers of fees, payers of insurance premiums)
1. Taxpayers have the right:
1) receive free information (including in writing) from the tax authorities at the place of its registration on applicable 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, rights and obligations of taxpayers, the powers of 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 this Code;
5) timely offset or refund of amounts of overpaid or overcharged taxes, penalties, fines;
5.1) to carry out a joint reconciliation of calculations with tax authorities on taxes, fees, penalties and fines, as well as to obtain an act of joint reconciliation of calculations on taxes, fees, penalties and 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 this Code or other federal laws;
12) appeal in the prescribed manner against acts of tax authorities, other authorized bodies and actions (inaction) of their officials;
13) observance and preservation of tax secrecy;
14) full compensation for losses caused by illegal acts of tax authorities or illegal actions (inaction) of their officials;
15) to participate in the process of consideration of materials of a tax audit or other acts of tax authorities in the cases provided for by this Code.
1.1. Individual taxpayers are also entitled to submit documents (information) to the tax authorities and receive from the tax authorities documents used by the tax authorities in exercising their powers in relations regulated by the legislation on taxes and fees, through multifunctional centers for the provision of state and municipal services, in which in accordance with decisions of the highest executive bodies of state power of the constituent entities of the Russian Federation, such an opportunity is organized in cases where this Code provides for the submission to tax authorities and receipt from tax authorities of such documents (information) through multifunctional centers for the provision of state and municipal services.
When a taxpayer - an individual submits documents (information) to the tax authority through a multifunctional center for the provision of state and municipal services, the date of their submission is considered the date of their receipt by the multifunctional center for the provision of state and municipal services. At the same time, a multifunctional center for the provision of state and municipal services issues a receipt or other document confirming the acceptance of documents (information) to a taxpayer - an individual.
2. Taxpayers also have other rights established by this Code and other legislative acts on taxes and fees.
3. Payers of fees, payers of insurance premiums have the same rights as taxpayers.
4. Any of the participants in an investment partnership agreement has the right to appeal in the prescribed manner against acts of tax authorities and actions (inaction) of their officials.
Rights and obligations of the taxpayer
Constitution of the Russian Federation Art. 57
tax code RF Art. 21, 23
Article 21. Rights of taxpayers (payers of fees, payers of insurance premiums)
1. Taxpayers have the right:
1) receive free information (including in writing) from the tax authorities at the place of its registration on applicable 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, rights and obligations of taxpayers, the powers of 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 this Code;
5) timely offset or refund of amounts of overpaid or overcharged taxes, penalties, fines;
5.1) to carry out a joint reconciliation of calculations with tax authorities on taxes, fees, penalties and fines, as well as to obtain an act of joint reconciliation of calculations on taxes, fees, penalties and 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 this Code or other federal laws;
12) appeal in the prescribed manner against acts of tax authorities, other authorized bodies and actions (inaction) of their officials;
13) observance and preservation of tax secrecy;
14) full compensation for losses caused by illegal acts of tax authorities or illegal actions (inaction) of their officials;
15) to participate in the process of consideration of materials of a tax audit or other acts of tax authorities in the cases provided for by this Code.
2. Taxpayers also have other rights established by this Code and other legislative acts on taxes and fees.
3. Payers of fees, payers of insurance premiums have the same rights as taxpayers.
4. Any of the participants in an investment partnership agreement has the right to appeal in the prescribed manner against acts of tax authorities and actions (inaction) of their officials.
Article 23. Obligations of taxpayers (payers of fees, payers of insurance premiums)
1. Taxpayers are obliged:
1) pay legally established taxes;
2) register with the tax authorities, if such an obligation is provided for by this Code;
3) keep records of their income (expenses) and objects of taxation in accordance with the established procedure, if such an obligation is provided for by the legislation on taxes and fees;
4) submit, in accordance with the established procedure, tax declarations (calculations) to the tax authority at the place of registration, if such an obligation is provided for by the legislation on taxes and fees;
5) submit to the tax authority at the place of residence individual entrepreneur, a notary engaged in private practice, a lawyer who has established a lawyer's office, at the request of the tax authority, a book of income and expenses and business transactions; submit annual accounting (financial) statements to the tax authority at the location of the organization no later than three months after the end of the reporting year, except for cases when the organization, in accordance with Federal Law No. 402-FZ of December 6, 2011 "On Accounting" is not required keep accounting records or is a religious organization that did not have an obligation to pay taxes and fees for the reporting (tax) periods of the calendar year;
6) submit to the tax authorities and their officials, in the cases and in the manner provided for by this Code, the documents necessary for the calculation and payment of taxes;
7) comply with the legal requirements of the tax authority to eliminate the identified violations of the legislation on taxes and fees, as well as not interfere with the lawful activities of officials of tax authorities in the performance of their official duties;
8) within four years to ensure the safety of data of accounting and tax accounting and other documents required for the calculation and payment of taxes, including documents confirming receipt of income, expenses (for organizations and individual entrepreneurs), as well as payment (withholding) of taxes, unless otherwise provided by this Code;
9) bear other obligations stipulated by the legislation on taxes and fees.
2. Taxpayers - organizations and individual entrepreneurs in addition to the obligations provided for in paragraph 1 this article, are obliged to report to the tax authority, respectively, at the location of the organization, the place of residence of the individual entrepreneur:
1) - 1.1) are no longer valid. - the federal law dated 02.04.2014 N 52-FZ;
2) on his participation in Russian organizations (except for cases of participation in business partnerships and limited liability companies) if the share of direct participation exceeds 10 percent, - no later than one month from the date of commencement of such participation;
3) about all separate subdivisions Russian organization established on the territory of the Russian Federation (with the exception of branches and representative offices), and changes in the information previously reported to the tax authority on such separate subdivisions:
within one month from the date of creation separate subdivision Russian organization;
within three days from the date of change of the relevant information about the separate subdivision of the Russian organization;
3.1) about all separate subdivisions of the Russian organization on the territory of the Russian Federation, through which the activities of this organization are terminated (which are closed by this organization):
within three days from the day the Russian organization makes a decision to terminate activities through a branch or representative office (closing a branch or representative office);
within three days from the date of termination of the activities of the Russian organization through another separate subdivision (closing of another separate subdivision);
4) has become invalid. - Federal Law of July 23, 2013 N 248-FZ.
2.1. Taxpayers - individuals for taxes paid on the basis of tax notices, in addition to the obligations provided for in paragraph 1 of this article, are required to report that they have objects real estate and/or Vehicle, recognized as objects of taxation for the relevant taxes, to the tax authority of their choice in the event of non-receipt of tax notices and non-payment of taxes in respect of the specified objects of taxation for the period of their possession.
The specified message with copies of title (title certifying) documents for real estate objects and (or) documents confirming state registration vehicles, is submitted to the tax authority in respect of each object of taxation once before December 31 of the year following the expired tax period.
A notice of the existence of an object of taxation specified in the first paragraph of this paragraph shall not be submitted to the tax authority in cases where an individual received a tax notice on the payment of tax in respect of this object or if he did not receive a tax notice in connection with the provision of a tax benefit to him.
3.1. Taxpayers, in addition to the obligations provided for in paragraphs 1 and 2 of this article, are obliged to notify the tax authority, respectively, at the location of the organization, the place of residence of an individual in the manner and within the time limits provided for in article 25.14 of this Code:
1) on its participation in foreign organizations (if the share of such participation exceeds 10 percent). For the purposes of this subparagraph, the share of participation in a foreign organization is determined in accordance with the procedure established by Article 105.2 of this Code;
2) on the establishment of foreign structures without the formation of a legal entity;
3) about controlled foreign companies over which they are controllers.
3.2. Foreign organizations, as well as foreign structures without forming a legal entity, having immovable property by the right of ownership, recognized as an object of taxation in accordance with Article 374 of this Code, in addition to the obligations provided for by this Article, are obliged, in the cases and in the manner provided for by this Code, to report to the tax authority at the location of the real estate object information about the participants of this foreign organization (for a foreign structure without forming a legal entity - information about its founders, beneficiaries and managers).
If a foreign organization (foreign structure without forming a legal entity) has several items of property specified in this paragraph, the report shall be submitted to the tax authority at the location of one of the items of property at the choice of this person.
3.3. The obligations of taxpayers provided for in subparagraphs 1 and 2 of paragraph 3.1 of this article shall apply to persons recognized in accordance with this Code tax residents of the Russian Federation and carrying out trust management of property, in the event that such persons contribute property that is an object trust management, into the capital of a foreign organization or transfer this property to foreign structures established by them without forming a legal entity.
3.4. Payers of insurance premiums must:
1) pay the fees established by this Code insurance premiums;
2) keep records of the objects of taxation of insurance premiums, the amounts of calculated insurance premiums for each individual in whose favor payments and other remunerations were made, in accordance with Chapter 34 of this Code;
3) submit, in accordance with the established procedure, to the tax authority at the place of registration, settlements on insurance premiums;
4) submit to the tax authorities and their officials in the cases and in the manner provided for by this Code, the documents necessary for the calculation and payment of insurance premiums;
5) submit to the tax authorities and their officials in the cases and in the manner provided for by this Code, information about insured persons in the system of individual (personalized) accounting;
6) within six years to ensure the safety of the documents necessary for the calculation and payment of insurance premiums;
7) notify the tax authority at the location of the Russian organization that pays insurance premiums on the empowerment of a separate subdivision (including a branch, representative office) established on the territory of the Russian Federation (on deprivation of authority) to accrue payments and remuneration in favor of individuals within one months from the date of vesting him with the relevant powers (deprivation of powers);
8) bear other obligations stipulated by the legislation of the Russian Federation on taxes and fees.
4. Payers of fees are obliged to pay legally established fees and bear other obligations established by the legislation of the Russian Federation on taxes and fees.
5. For non-fulfillment or improper fulfillment of the duties assigned to him, the taxpayer (payer of the fee, payer of insurance premiums) shall be liable in accordance with the legislation of the Russian Federation.
5.1. A person belonging to the category of taxpayers who are obliged in accordance with paragraph 3 of Article 80 of this Code to submit tax declarations (calculations) in electronic form must, no later than 10 days from the date of occurrence of any of the grounds for classifying this person as a specified category of taxpayers, ensure receipt of documents that are used by tax authorities when exercising their powers in relations regulated by the legislation on taxes and fees, from the tax authority at the place of registration in electronic form via telecommunication channels through an electronic document management operator.
The person specified in the first paragraph of this clause is obliged to transfer to the tax authority in electronic form via telecommunication channels through the electronic document management operator a receipt for the receipt of such documents within six days from the date of their sending by the tax authority.
The obligation of a person, provided for in the first paragraph of this paragraph, is considered fulfilled if he has an agreement with an electronic document management operator for the provision of services to ensure electronic document management (on the transfer of rights to use software designed to ensure electronic document management) with the specified tax authority at the place of registration of this person and a qualified certificate of the electronic signature verification key or, if there is such an agreement and a qualified certificate of the electronic signature verification key, from an authorized representative of a person who has been granted authority to receive documents from the specified tax authority .
If documents are received from the tax authority through an authorized representative of the person who is entrusted with the obligation provided for in paragraph one of this clause, such obligation is considered fulfilled if the specified tax authority also has documents confirming the authority of the authorized representative of the person - the owner of the specified qualified key certificate verification of the electronic signature to receive documents from the specified tax authority. However, if the authorized representative of the person is entity, such an obligation is considered fulfilled if the specified tax authority also has documents confirming the authority of the individual - the owner of the specified certificate of the electronic signature verification key to receive documents from the specified tax authority (except for cases where the individual is the legal representative of such a legal entity).
Documents confirming the powers of the authorized representatives specified in this clause must be submitted to the tax authority by a person personally or through a representative or sent to the tax authority in electronic form in the form of electronic images of documents (paper documents converted into electronic form by scanning with saving them details) through an electronic document management operator no later than three days from the date of granting the appropriate authority to an authorized representative.
The format and procedure for sending these documents to the tax authority in electronic form are approved federal agency executive power, authorized to control and supervise in the field of taxes and fees.
5.2. A foreign organization registered with a tax authority in accordance with paragraph 4.6 of Article 83 of this Code is obliged to submit to the tax authority documents (information), information, the submission of which by such an organization is provided for by this Code, in the formats approved by the federal executive body authorized for control and supervision in the field of taxes and fees, through Personal Area taxpayer, unless otherwise provided by this paragraph.
The foreign organization specified in the first paragraph of this paragraph must ensure that it receives from the tax authority in electronic form through the personal account of the taxpayer the documents that are used by the tax authorities in the exercise of their powers in relations regulated by the legislation on taxes and fees.
During the period when the personal account of the taxpayer cannot be used by such a foreign organization to submit documents (information), information to the tax authority in accordance with paragraph three of clause 3 of Article 11.2 of this Code, documents (information), the information of which is provided for by this Code, are submitted by the specified foreign organization to the tax authority in electronic form via telecommunication channels through an electronic document management operator.
6. Taxpayers paying taxes in connection with the movement of goods across the customs border of the Customs Union also bear the obligations provided for by the legislation of the Customs Union and the legislation of the Russian Federation on customs affairs.
7. Messages provided for in paragraphs 2, 2.1 and subparagraph 7 of paragraph 3.4 of this article may be submitted to the tax authority in person or through a representative, sent by registered mail, transmitted in electronic form via telecommunication channels or through the taxpayer's personal account.
If these messages are transmitted in electronic form via telecommunication channels, such messages must be certified by an enhanced qualified electronic signature the person who submitted them, or an enhanced qualified electronic signature of his representative.
The forms and formats of messages submitted on paper or in electronic form, as well as the procedure for filling out the forms of these messages, are approved by the federal executive body authorized for control and supervision in the field of taxes and fees.
The procedure for submitting messages provided for in paragraphs 2, 2.1 and subparagraph 7 of paragraph 3.4 of this article in electronic form via telecommunication channels is approved by the federal executive body authorized to control and supervise taxes and fees.
8. Obligations of taxpayers ( tax agents) established by this article shall also apply to foreign organizations who independently recognized themselves as tax residents of the Russian Federation in accordance with part two of this Code.
Do you think you are Russian? Born in the USSR and think that you are Russian, Ukrainian, Belarusian? No. This is not true.
You are actually Russian, Ukrainian or Belarusian. But you think you are a Jew.
Game? Wrong word. The correct word is "imprinting".
A newborn associates himself with those facial features that he observes immediately after birth. This natural mechanism is characteristic of most living beings with vision.
Newborns in the USSR for the first few days saw their mother for a minimum of feeding time, and most of the time they saw the faces of the maternity hospital staff. By a strange coincidence, they were (and still are) mostly Jewish. Reception is wild in its essence and effectiveness.
All your childhood you wondered why you live surrounded by non-native people. Rare Jews on your path could do anything with you, because you were drawn to them, while others were repelled. Yes, even now they can.
You cannot fix this - imprinting is one-time and for life. It is difficult to understand, the instinct took shape when you were still very far from being able to formulate. From that moment, no words or details have been preserved. Only facial features remained in the depths of memory. Those traits that you consider your family.
3 commentsSystem and Observer
Let us define a system as an object whose existence is not in doubt.
An observer of a system is an object that is not a part of the system it observes, that is, it determines its existence, including through factors independent of the system.
From the point of view of the system, the observer is a source of chaos - both control actions and the consequences of observational measurements that do not have a causal relationship with the system.
An internal observer is a potentially achievable object for the system in relation to which the inversion of the observation and control channels is possible.
An external observer is even an object potentially unattainable for the system, located beyond the event horizon of the system (spatial and temporal).
Hypothesis #1. All-seeing eye
Let's assume that our universe is a system and it has an external observer. Then observational measurements can take place, for example, with the help of "gravitational radiation" penetrating the universe from all sides from the outside. The capture cross section of "gravitational radiation" is proportional to the mass of the object, and the projection of the "shadow" from this capture onto another object is perceived as an attractive force. It will be proportional to the product of the masses of objects and inversely proportional to the distance between them, which determines the density of the "shadow".
The capture of "gravitational radiation" by an object increases its randomness and is perceived by us as a passage of time. An object that is opaque to "gravitational radiation", the capture cross section of which is larger than the geometric size, looks like a black hole inside the universe.
Hypothesis #2. Internal Observer
It is possible that our universe is watching itself. For example, using pairs of quantum entangled particles spaced apart in space as standards. Then the space between them is saturated with the probability of the existence of the process that generated these particles, which reaches its maximum density at the intersection of the trajectories of these particles. The existence of these particles also means the absence of a sufficiently large capture cross section on the trajectories of objects capable of absorbing these particles. The remaining assumptions remain the same as for the first hypothesis, except:
Time flow
External observation of an object approaching the event horizon of a black hole, if the “outside observer” is the determining factor of time in the universe, will slow down exactly twice - the shadow from the black hole will block exactly half of the possible trajectories of “gravitational radiation”. If the determining factor is the “internal observer”, then the shadow will block the entire trajectory of interaction and the flow of time for an object falling into a black hole will completely stop for a view from the outside.
Also, the possibility of combining these hypotheses in one proportion or another is not excluded.
1. Taxpayers have the right:
1) receive free information (including in writing) from the tax authorities at the place of its registration on applicable 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, rights and obligations of taxpayers, the powers of 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 this Code;
5) timely offset or refund of amounts of overpaid or overcharged taxes, penalties, fines;
5.1) to carry out a joint reconciliation of calculations with tax authorities on taxes, fees, penalties and fines, as well as to obtain an act of joint reconciliation of calculations on taxes, fees, penalties and 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 this Code or other federal laws;
12) appeal in the prescribed manner against acts of tax authorities, other authorized bodies and actions (inaction) of their officials;
13) observance and preservation of tax secrecy;
14) full compensation for losses caused by illegal acts of tax authorities or illegal actions (inaction) of their officials;
15) to participate in the process of consideration of materials of a tax audit or other acts of tax authorities in the cases provided for by this Code.
1.1. Individual taxpayers are also entitled to submit documents (information) to the tax authorities and receive from the tax authorities documents used by the tax authorities in exercising their powers in relations regulated by the legislation on taxes and fees, through multifunctional centers for the provision of state and municipal services, in which in accordance with decisions of the highest executive bodies of state power of the constituent entities of the Russian Federation, such an opportunity is organized in cases where this Code provides for the submission to tax authorities and receipt from tax authorities of such documents (information) through multifunctional centers for the provision of state and municipal services.
When a taxpayer - an individual submits documents (information) to the tax authority through a multifunctional center for the provision of state and municipal services, the date of their submission is considered the date of their receipt by the multifunctional center for the provision of state and municipal services. At the same time, a multifunctional center for the provision of state and municipal services issues a receipt or other document confirming the acceptance of documents (information) to a taxpayer - an individual.
2. Taxpayers also have other rights established by this Code and other legislative acts on taxes and fees.
3. Payers of fees, payers of insurance premiums have the same rights as taxpayers.
4. Any of the participants in an investment partnership agreement has the right to appeal in the prescribed manner against acts of tax authorities and actions (inaction) of their officials.