Legislative base of the Russian Federation. On the tax authorities of the Russian Federation Federal Law 943 1 of March 21, 1991

Of the Russian Federation, federal constitutional laws, the Tax Code of the Russian Federation and other federal laws, this Law and other legislative acts of the Russian Federation, regulatory legal acts of the President of the Russian Federation and regulatory legal acts of the Government of the Russian Federation, international treaties of the Russian Federation, as well as regulatory legal acts of federal bodies of executive power, bodies of state power of the constituent entities of the Russian Federation and bodies of local self-government, adopted within the limits of their authority on taxes and fees.

Judicial practice and legislation - Law of the Russian Federation of March 21, 1991 N 943-1 (as amended on December 27, 2018) "On the tax authorities of the Russian Federation"

Law of the Russian Federation of March 21, 1991 N 943-1 "On the tax authorities of the Russian Federation" (Bulletin of the Congress of People's Deputies of the RSFSR and the Supreme Soviet of the RSFSR, 1991, N 15, art. 492);

Decree of the Government of the Russian Federation of July 23, 2007 N 470 "On Approval of the Regulations on the Registration and Application of Cash Register Equipment Used by Organizations and Individual Entrepreneurs" (Collected Legislation of the Russian Federation, 2007, N 31, Art. 4089);

law of July 27, 2006 N 149-FZ "On Information, Information Technologies and Information Protection", the Tax Code of the Russian Federation (paragraph 3 of Article 82), the Criminal Procedure Code of the Russian Federation, the Code of the Russian Federation on Administrative Offenses and other laws ...

It does not work Edition from 08.07.1999

THE LAW OF THE RF dated 21.03.91 N 943-I (as amended on 08.07.99) "ON THE TAX BODIES OF THE RUSSIAN FEDERATION"

Article 1. Tax authorities of the Russian Federation (hereinafter - the tax authorities) - a unified system of control over compliance with the tax legislation of the Russian Federation, the correctness of calculation, completeness and timeliness of the introduction of taxes and other obligatory payments to the relevant budget established by the legislation of the Russian Federation, as well as control over compliance the currency legislation of the Russian Federation, implemented within the competence of the tax authorities.

Article 2. The unified centralized system of tax authorities consists of the Ministry of the Russian Federation for Taxes and Duties and its territorial bodies.

Article 3. Tax authorities in their activities are guided by the Constitution of the Russian Federation, the Tax Code of the Russian Federation and other federal laws, this Law and other legislative acts of the Russian Federation, regulatory legal acts of the President of the Russian Federation and the Government of the Russian Federation, as well as regulatory legal acts of state authorities constituent entities of the Russian Federation and local self-government bodies, adopted within the limits of their authority on taxes and fees.

Article 4. Tax authorities solve the tasks assigned to them in cooperation with federal executive authorities, state authorities of the constituent entities of the Russian Federation and local governments.

Article 5. Bodies of the Ministry of Internal Affairs of the Russian Federation are obliged to provide practical assistance to employees of tax authorities in the performance of their official duties, ensuring that the measures provided for by the Law are taken to prosecute persons who forcibly prevent tax officials from performing their official functions.

Article 6. The main tasks of the tax authorities are control over the observance of tax legislation, over the correctness of calculation, completeness and timeliness of entering into the relevant budget of state taxes and other payments established by the legislation of the Russian Federation, as well as currency control carried out in accordance with the legislation of the Russian Federation on currency regulation and currency control and this Law.

Article 7. The tax authorities are entitled to:

1. To carry out in state authorities and local governments, organizations, citizens of the Russian Federation, foreign citizens and stateless persons (hereinafter referred to as bodies, organizations and citizens) checks of monetary documents, accounting books, reports, plans, estimates, declarations and other documents related to the calculation and payment of taxes and other obligatory payments to the budget; to receive the necessary explanations, certificates and information on issues arising during inspections, with the exception of information constituting a commercial secret, determined in accordance with the procedure established by law.

2. Control the observance of the legislation by citizens engaged in entrepreneurial activity.

3. Receive from enterprises, institutions, organizations (including banks and other financial and credit institutions), as well as from citizens, with their consent, certificates, documents and copies from them concerning the economic activities of the taxpayer and necessary for correct taxation.

The officials of the tax authority are obliged to keep confidential information about the contributions of citizens and organizations.

4. To inspect, in compliance with the relevant rules, in the exercise of their powers, any production, warehouse, trade and other premises of enterprises, institutions, organizations and citizens used to generate income or related to the maintenance of taxable objects, regardless of their location. In cases of citizens' refusal to admit tax officials to inspect these premises, the tax authorities have the right to determine the taxable income of such persons on the basis of documents confirming their receipt of income, and taking into account the taxation of persons engaged in similar activities.

5. To demand from the heads and other officials of the inspected enterprises, institutions, organizations, as well as from citizens, to eliminate the revealed violations of the legislation on taxes and other obligatory payments to the budget and legislation on entrepreneurial activity and to monitor their implementation.

6. Suspend operations of enterprises, institutions, organizations and citizens on settlement and other accounts in banks and other financial and credit institutions in cases of failure to submit (or refusal to submit) accounting reports, balances, settlements, declarations and other documents to tax authorities and their officials, related to the calculation and payment of taxes and other mandatory payments to the budget.

7. To seize from enterprises, institutions and organizations documents testifying to the concealment or understatement of profits (income) or the concealment of other objects from taxation, while simultaneously inspecting documents, fixing their content. The volume and composition of the seized documents are determined by the instructions of the Ministry of the Russian Federation for taxes and fees.

The reason for the seizure of the relevant documents is a written reasoned decision of an official of the tax authority.

8. To make decisions on bringing bodies, organizations and citizens to responsibility for committing tax offenses in accordance with the procedure established by the Tax Code of the Russian Federation.

9. Collect tax arrears and collect penalties in accordance with the procedure established by the Tax Code of the Russian Federation.

10. To initiate a petition for the prohibition in the prescribed manner to engage in self-employment.

11. Submit claims in court and arbitration court:

On the liquidation of an enterprise of any organizational and legal form on the grounds established by the legislation of the Russian Federation, on recognizing the registration of an enterprise as invalid in the event of a violation of the established procedure for creating an enterprise or non-compliance of the constituent documents with the requirements of the law and the collection of income received in these cases;

On the recognition of transactions as invalid and the collection to the state income of everything received under such transactions;

On the recovery of unjustifiably acquired not under a transaction, but as a result of other illegal actions.

12. To impose administrative fines:

On officials of enterprises, institutions and organizations guilty of concealing (underestimating) profits (income) or concealing (neglecting) other objects of taxation, as well as in the absence of accounting or keeping it in violation of the established procedure and distortion of accounting reports, in failure to submit, untimely submission or submission on an unidentified form of accounting reports, balances, calculations, declarations and other documents related to the calculation and payment of taxes and other payments to the budget - in the amount of two to five times the minimum wage for each guilty person, and for the same actions committed repeatedly within a year after the imposition of an administrative penalty - in the amount of five to ten times the minimum wage;

On citizens guilty of violating the legislation on entrepreneurial activity or engaged in entrepreneurial activity in relation to which there is a special prohibition, as well as on citizens guilty of the lack of accounting of income or in its conduct in violation of the established procedure, in the failure to submit or untimely submission of income declarations, or in the inclusion of distorted data in the declaration - in the amount of from two to five times the minimum wage, and for the same actions committed repeatedly within a year after the imposition of an administrative penalty - in the amount of five to ten times the minimum wage;

For managers and other officials of enterprises, institutions and organizations, as well as for citizens who do not fulfill the requirements of tax authorities and their officials listed in paragraphs 3-6 of this article - in the amount of from two and a half to five times the minimum wage.

13. To create for the period of repayment of tax arrears tax posts in organizations with arrears of three months or more, in order to ensure control over its repayment.

14. The Ministry of the Russian Federation for Taxes and Duties is the currency control body and performs functions related to the implementation of currency control by it, in the manner determined by the Government of the Russian Federation.

Article 8. The rights of tax authorities provided for in paragraphs 1 - 7 of Article 7 of the Law are granted to officials of these tax authorities, and the rights provided for in paragraphs 8 - 13 - only to the heads of tax authorities and their deputies.

Article 9. Higher tax authorities are given the right to cancel decisions of lower tax authorities in case of their inconsistency with the Constitution of the Russian Federation, federal laws and other regulatory legal acts.

Article 10. Officials of the tax authorities fulfill the obligations stipulated by the Tax Code of the Russian Federation.

Article 11. Tax authorities are responsible for the full and timely accounting of all taxpayers - enterprises, institutions and organizations based on any form of ownership, and conducting documentary checks in them for the correctness of calculation, completeness and timeliness of payment of state taxes and other payments to the budget at least once every two years.

On the basis of a written decision of the head or deputy head of the tax authority in which the taxpayer is registered, a documentary audit may not be carried out within the time limits established by part one of this article, in the following cases:

1) if the taxpayer timely submits the documents necessary for the calculation and (or) payment of taxes and other obligatory payments;

2) if the last audit did not reveal violations of tax legislation;

3) if the increase in the size of property or other object of taxation of enterprises, institutions and organizations is documented;

4) if there are no documents and information that cast doubt on the origin of the taxpayer's funds or that indicate violations of tax legislation.

(as amended by Federal Laws of 13.06.96 N 67-FZ, of 08.07.99 N 151-FZ)

Article 12. For non-fulfillment or improper fulfillment by tax officials of their duties, they are brought to disciplinary, material and criminal liability in accordance with the current legislation.

Article 13. Amounts of taxes and other obligatory payments, incorrectly collected by the tax authorities, are subject to return, and losses (including lost profits) caused to the taxpayer by illegal actions of tax authorities and their officials are reimbursed in the manner prescribed by law.

(as amended by Federal Law

, dated 29.05.2002 N 57-FZ, dated 22.05.2003 N 54-FZ, dated 29.06.2004 N 58-FZ, dated 18.07.2005 N 90-FZ, dated 27.07.2006 N 137-FZ, dated 17.07.2009 162-FZ, dated 27.11.2010 N 306-FZ, dated 27.06.2011 N 162-FZ, dated 18.07.2011 N 227-FZ, dated 21.11.2011 N 329-FZ, dated 03.12.2012 N 231-FZ, of 07.05.2013 N 102-FZ, of 28.06.2013 N 134-FZ, of 02.04.2014 N 52-FZ, of 03.07.2016 N 250-FZ, of 03.07.2016 N 290-FZ, of 27.12.2018 N 523-FZ)

Chapter I. GENERAL PROVISIONS

Article 1 (as amended by Federal Law of 02.04.2014 N 52-FZ)

The tax authorities of the Russian Federation (hereinafter referred to as the tax authorities) are a unified centralized system for monitoring compliance with the legislation on taxes and fees, for the correctness of calculation, completeness and timeliness of payment (transfer) to the budget system of the Russian Federation of taxes, fees and insurance premiums, corresponding penalties, fines , percent, and in cases stipulated by the legislation of the Russian Federation - for the correctness of calculation, completeness and timeliness of payment (transfer) to the budget system of the Russian Federation of other obligatory payments established by the legislation of the Russian Federation. (as amended by Federal Law of 03.07.2016 N 250-FZ)

Article 2

The unified centralized system of tax authorities consists of the federal executive body authorized to control and supervise taxes and fees, and its territorial bodies. (as amended by Federal Laws of 08.07.99 N 151-FZ, of 29.06.2004 N 58-FZ, of 27.07.2006 N 137-FZ)

The federal executive body authorized for control and supervision in the field of taxes and fees, in order to carry out its activities, has the right to create subordinate organizations in the form of state institutions or unitary enterprises. (as amended by Federal law of 18.07.2011 N 227-FZ)

Article 3.

The tax authorities in their activities are guided by the Constitution of the Russian Federation, federal constitutional laws, the Tax Code of the Russian Federation and other federal laws, this Law and other legislative acts of the Russian Federation, regulatory legal acts of the President of the Russian Federation and regulatory legal acts of the Government of the Russian Federation, international treaties of the Russian Federation , as well as normative legal acts of federal executive bodies, bodies of state power of the constituent entities of the Russian Federation and bodies of local self-government, adopted within the limits of their powers on issues of taxes and fees. (as amended by Federal Law of 27.07.2006 N 137-FZ)

Article 4 (as amended by Federal law of 18.07.2011 N 227-FZ)

Tax authorities carry out their activities directly, with the involvement of organizations subordinate to the federal executive body authorized for control and supervision in the field of taxes and fees, as well as in cooperation with federal executive authorities, state authorities of the constituent entities of the Russian Federation and local governments.

Article 5

The internal affairs bodies of the Russian Federation are obliged to provide practical assistance to employees of tax authorities in the performance of their official duties, ensuring that the measures provided for by the Law are taken to bring to justice persons who forcibly impede the performance of their official functions by tax officials. (as amended by Federal Laws of 08.07.99 N 151-FZ, of 29.06.2004 N 58-FZ)

Chapter II. OBJECTIVES, RIGHTS AND OBLIGATIONS OF THE TAX BODIES (as amended by Federal Law of 08.07.99 N 151-FZ)

Article 6. (as amended by Federal Law of 02.04.2014 N 52-FZ)

The main task of the tax authorities is to monitor compliance with the legislation on taxes and fees, over the correct calculation, completeness and timeliness of payment (transfer) to the budget system of the Russian Federation of taxes, fees and insurance premiums, corresponding penalties, fines, interest, and in cases stipulated by legislation Of the Russian Federation, - for the correctness of calculation, completeness and timeliness of payment (transfer) to the budget system of the Russian Federation of other mandatory payments established by the legislation of the Russian Federation (as amended by Federal Law of 03.07.2016 N 250-FZ)

The tax authorities also exercise other functions in the cases provided for by this Law, other federal laws and regulatory legal acts of the Government of the Russian Federation adopted in accordance with them.

Article 6.1. (as amended by Federal Law of 03.07.2016 N 290-FZ)

The federal executive body authorized for the control and supervision of taxes and fees, in order to exercise the powers of the competent (authorized) body in accordance with the law of the Eurasian Economic Union in the field of marking goods with control (identification) marks and in the manner established by the Government of the Russian Federation, provides:

control over the turnover of goods in respect of which a decision was made to mark them with control (identification) marks;

functioning of the system for marking goods with control (identification) marks;

coordination of the activities of executive authorities to control the turnover of goods, in respect of which a decision was made to mark them with control (identification) marks.

Article 7.

The tax authorities are entitled to:

1. In the cases and in the procedure provided for by the legislation of the Russian Federation, to carry out checks of documents related to calculation and payment of compulsory payments, which are not taxes, fees, insurance premiums, penalties, fines provided for by the Tax Code of the Russian Federation, to the budget system of the Russian Federation, as well as receive the necessary explanations, information and information on issues arising during inspections, with the exception of information , constituting a commercial secret, determined in the manner prescribed by law. (as amended by Federal Laws of 27.07.2006 N 137-FZ, of 03.07.2016 N 250-FZ)

Exercise control and supervision over compliance with the legislation of the Russian Federation on the use of cash registers, over the completeness of revenue accounting in organizations and individual entrepreneurs, including carrying out the inspections specified in the first paragraph of this paragraph, receive the necessary explanations, certificates, information and documents on issues arising during such inspections, check documents related to the use of cash registers, conduct test purchases in accordance with the legislation of the Russian Federation on the use of cash registers, request and receive from banks certificates on the availability of accounts and (or) on balances funds on accounts, statements of transactions on the accounts of organizations and individual entrepreneurs, as well as certificates on electronic money balances and electronic money transfers in the exercise of control and supervision over compliance with the legislation of the Russian Federation on the application of control ssov technology. (as amended by Federal Law of 03.07.2016 N 290-FZ)

To issue orders for violations by organizations and individual entrepreneurs of the legislation of the Russian Federation on the use of cash registers. (as amended by Federal Law of 03.07.2016 N 290-FZ)

Monitor compliance by payment agents operating in accordance with Federal Law of June 3, 2009 N 103-FZ "On the activities of receiving payments from individuals carried out by payment agents", bank payment agents and bank payment subagents operating in accordance with The Federal Law "On the National Payment System", obligations for depositing to a credit institution received from payers when accepting payments of cash for full crediting to your special bank account (accounts), use by payment agents, suppliers, bank payment agents, bank payment subagents of special bank accounts for making settlements, and also impose fines on organizations and individual entrepreneurs for violation of these requirements. (as amended by Federal Law of 27.06.2011 N 162-FZ)

2. Control the observance of the legislation by citizens engaged in entrepreneurial activity. (as amended by Federal Law of 08.07.99 N 151-FZ)

3. Exercise tax control by conducting tax audits, as well as in other forms provided for by the Tax Code of the Russian Federation. (as amended by Federal Law of 27.07.2006 N 137-FZ)

3.1. In order to carry out tax control, inspect (survey) production, warehouse, retail and other premises and territories used by organizations and citizens to generate income or related to the maintenance of taxable items, in the manner prescribed by the Tax Code of the Russian Federation. (as amended by Federal Law of 27.07.2006 N 137-FZ)

4. Inspect, in compliance with the relevant legislation of the Russian Federation, in the exercise of their powers, production, warehouse, trade and other premises of organizations and citizens. (as amended by Federal Law of 27.07.2006 N 137-FZ)

5. To demand from the heads and other officials of the audited organizations, as well as from citizens, to eliminate the revealed violations of the legislation on taxes and fees, violations related to the calculation and payment of other obligatory payments to the budget system of the Russian Federation, violations of the legislation of the Russian Federation regulating entrepreneurial activity, and also monitor the fulfillment of these requirements. (as amended by Federal Law of 27.07.2006 N 137-FZ)

6. In the manner prescribed by the Tax Code of the Russian Federation, suspend transactions on the accounts of taxpayers, payers of fees, payers of insurance premiums and tax agents in banks and seize the property of taxpayers, payers of fees, payers of insurance premiums and tax agents. (as amended by Federal Laws of 27.07.2006 N 137-FZ, of 03.07.2016 N 250-FZ)

7. To carry out, in the cases and in the manner prescribed by the Tax Code of the Russian Federation, the seizure of documents evidencing the commission of tax offenses. (as amended by Federal Law of 27.07.2006 N 137-FZ)

8. To make decisions on bringing organizations and citizens to responsibility for committing tax offenses in accordance with the procedure established by the Tax Code of the Russian Federation. (as amended by Federal Laws of 08.07.99 N 151-FZ, of 27.07.2006 N 137-FZ)

9. Collect arrears and collect penalties, as well as fines in the manner prescribed by the Tax Code of the Russian Federation. (as amended by Federal Laws of 08.07.99 N 151-FZ, of 27.07.2006 N 137-FZ)

10. Clause is no longer valid. (as amended by Federal Law of 27.07.2006 N 137-FZ)

11. Submit claims in court and arbitration court:

on the liquidation of an organization of any organizational and legal form on the grounds established by the legislation of the Russian Federation;

on invalidating the state registration of a legal entity or state registration of an individual as an individual entrepreneur;

on the recognition of transactions as invalid and the collection of everything received from such transactions to the state income. (as amended by Federal Law of 27.07.2006 N 137-FZ)

on the collection of the amount of debt on interest accrued on the restructured debt on federal, regional and local taxes, fees, insurance contributions to the budgets of the budgetary system of the Russian Federation. (as amended by Federal Laws of 02.04.2014 N 52-FZ, of 03.07.2016 N 250-FZ)

12. Clause is no longer valid. (as amended by Federal Law of 30.12.2001 N 196-FZ)

13. Clause is no longer valid. (as amended by Federal Law of 27.07.2006 N 137-FZ)

14. Clause is no longer valid. (as amended by Federal Law of 18.07.2005 N 90-FZ)

15. Clause is no longer valid. (as amended by Federal Law of 02.04.2014 N 52-FZ)

Article 7.1. (as amended by the Federal Law of 21.11.2011 N 329-FZ)

The tax authorities summarize information on income, expenses, property and property-related liabilities submitted by persons holding public office of the Russian Federation to the tax authorities in accordance with the federal constitutional law, and submit the results of the synthesis to the President of the Russian Federation and to the chambers of the Federal Assembly by April 30 Russian Federation. (as amended by Federal Law of 03.12.2012 N 231-FZ)

The tax authorities, in accordance with the regulatory legal acts of the Russian Federation on combating corruption, provide information they have on income, expenses, property and property obligations, on the availability of accounts (deposits) in foreign banks located outside the territory of the Russian Federation, and on their details at the request of the heads and other officials of federal state bodies, the list of which is determined by the President of the Russian Federation, and top officials of the constituent entities of the Russian Federation (heads of the highest executive bodies of state power of the constituent entities of the Russian Federation). (as amended by Federal laws of 03.12.2012 N 231-FZ, of 07.05.2013 N 102-FZ)

The tax authorities, with the consent of employees (their spouses and minor children) of organizations with state participation, submit to the state authorities the information they have on the size and sources of income of these persons in the cases and in the manner determined by the regulatory legal acts of the President of the Russian Federation and the Government of the Russian Federation. (as amended by Federal Law of June 28, 2013 N 134-FZ)

Article 8

The rights of tax authorities provided for in paragraphs 1 - 7, 15 of Article 7 of the Law are granted to officials of these tax authorities, and the rights provided for in paragraphs 8 - 13 - only to the heads of tax authorities and their deputies.