The tax service of the Russian Federation: structure and main functions

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

Taxes as a central institution for the formation of budget revenues have a not so long history (up to 200 years). The origin of this science took place in the 16th century, but it received its main development in Russia at the beginning of the 18th century. And such an impetus was the publication of decrees on tax collection during the reign of Peter I.

Structure of tax authorities

The tax service of the Russian Federation has a vertical structure, which provides for subordination from the bottom up. Its constituent elements are: the Central Office of the Service, interregional, territorial bodies (oblast level) and inspections of the district level.

The central body includes structural subdivisions (departments), which are subdivided according to the performance of their main functions. For example, this is the department of tax control, administration of large payers, etc.

This public authority is subordinate to the Ministry of Finance of the Russian Federation. Its system includes the following subordinate organizations:

- research center;

- development institution;

- educational and medical institutions.

Territorial authorities may include:

- tax service department for the subjects of the Russian Federation;

- inter-regional inspection of the tax service;

- district and inter-district level inspections.

Main functions of tax authorities

The Federal Tax Service refers to the structure of the executive authorities, which carry out the functions of control and supervision of compliance with the relevant Russian legislation, the reliability of the calculation and completeness of the payment of mandatory payments to the budget, as well as compliance with currency legislation. The functions of this service also include the administration of the production and circulation of tobacco, alcohol and alcohol-containing products.

These bodies carry out state registration of business entities in the form of legal entities and individual entrepreneurs. In the event of bankruptcy of payers, the tax service represents the state with requirements for the payment of monetary obligations and other payments.

Management of the tax authority

This body is headed by a leader who is both appointed and dismissed by the Government on the proposal of the Ministry of Finance of the Russian Federation.

He is responsible for the full and timely performance of the functions and tasks assigned to the service.

The Federal Tax Service, as part of the leadership, also has deputy chiefs who are appointed and dismissed by the Minister on the proposal alreadydesignated head of the central authority.

Main Tasks

The tax service should perform the main task - monitoring compliance with tax laws, the reliability of the calculation and the timeliness of payment of mandatory payments, which are regulated by the relevant Russian legislation. We should not forget about currency control, which is also carried out in accordance with the current regulatory documents on the regulation of this area.

The tax service, in addition to complying with the current legislation, must maintain a register of business entities in the prescribed manner, inform payers free of charge about changes in regulations, the procedure for calculating and paying fees. If the payer has an overpayment (overpaid amounts) on his personal account, the tax authority refunds or offsets them. The duties of this body include tax secrecy.

Official website of the tax service

Due to the constant changes in Russian legislation, taxpayers simply do not have time to follow the innovations.

Therefore, the functional responsibilities of this authority include the timely updating of the regulatory database. In order to facilitate this process, the management instructed the relevant structural unit to create an official website of the tax service (nalog.ru). This resource is a fairly effective tool for a successful tax policy in Russia. With hiswith the help, news in the field of taxation is brought to the attention of payers, disputes are resolved, full information is provided on filling out and the procedure for submitting reports to the authorities, declaring income. Also on this site registration is carried out for both legal entities and individuals.

On the resource page you can find contact numbers, addresses and other information about functioning structural units and departments.

Interaction with taxpayers

The Tax Service, as mentioned above, performs fiscal functions. Her responsibilities, in addition to providing administrative services, include supervision of compliance with relevant legislation.

For the quality performance of the latter functions, there are tax control units known as audit.

The inspectorate of the federal tax service at the district level is responsible for the inspection. However, there are certain rules - comprehensive documentary checks of business entities should not be carried out more than once a year. Based on the results of such checks, some violations are revealed, additional tax liabilities are charged, which the payer is obliged to pay to the budget.