Russian tax authorities: rights and obligations

Implementation of tax policy in anythe state assumes the creation of a system of specialized bodies that perform the functions of the practical implementation of tax procedures and actions. Such in Russia is the Ministry of Taxes and Levies (RF Tax Ministry) and its structural subdivisions in the regions.

All tax authorities, rights and duties of whichare set out in the Tax Code, they form a unified system, the central principles of construction are centralization and independence. Their main task in the country is to prevent tax crimes, as well as conduct investigative actions in case of need to investigate such. All the powers of the tax authorities are defined in such a way that they are not by their functional designation tax collectors, but represent a specialized power institution that exercises control over taxes.

In some cases, which are stipulated in Part.1 of the Tax Code of the Russian Federation, the tax authorities of the law and their duties may transfer to other departments of the state apparatus. For example, the law provides for the possibility of exercising tax functions by the customs authorities, which operate within the competence established by law. The same exceptions for functions also apply to the management of extra-budgetary state funds. One of the directions of the policy of state construction in the Russian Federation is the constant modernization of tax authorities, which is carried out with the aim of increasing the efficiency of this institution of the state, preventing corruption, improving the technical resources that the tax authorities use in their work. Rights and duties of the Ministry of Taxes and Levies of the Russian Federation are implemented in close cooperation with other state authorities.

In accordance with established rules, these bodies have the right:

- to demand from taxpayers the necessary documents that can serve as the basis for determining the amount and timing of taxes paid;

- carry out tax inspections, the rules of which are stipulated in the law;

- in necessary cases, to seize documents when there is a suspicion that such documents are hidden, tampered with or even destroyed;

- call in accordance with the established procedure payers of taxes to give explanations on payment;

- independently suspend financial transactions on deposits and accounts;

- conduct inspections of premises, territories and warehouses and carry out an inventory;

- to establish the amount of taxes by the calculation method in cases where it can not be determined on the basis of the current order;

- require the taxpayers to comply with all tax laws and regulations and monitor their implementation;

- In court order to collect arrears on payment of taxes;

- require bank documents on the status of taxpayer's accounts;

- use in the tax investigation of professional experts and other professionals with professional training and capable of assisting in the investigation;

- apply, if necessary, to suspend licenses and certificates for the conduct of any activity, as well as to file lawsuits with the courts regarding:

a) collection of arrears;

b) compensation for damage;

c) termination of loan agreements.

MNF RF, regional and central taxbodies whose rights and duties are stipulated in laws act in the course of their activities as a party to the law, and therefore may be held liable for improper performance of their functions.

Obligations of tax authorities:

- compliance with legislation and ensuring control over its implementation by all participants of the tax process;

- keeping records of taxpayers;

- distribution of free information on existing taxes, changes in tax law, principles and procedures for calculating taxes;

- Informing taxpayers about the details of accounts for paying taxes and bringing information about their change;

- repayment of amounts of surplus on paid taxes and duties to the taxpayer;

- notification of the taxpayer about the results of inspections and sending him the acts;

- storage of tax secrets;

- registration and submission of a certificate on the status of payment of taxes at the request of the taxpayer;

- Conducting joint checks on the taxpayer's application for the amounts of taxes paid.