Legal encyclopedia. Letter H

TAX BODIES OF THE RUSSIAN FEDERATION

- The Ministry of Taxes and Levies (MNF RF), its territorial subdivisions in the Russian Federation, as well as in directly provided cases, customs bodies, state extra-budgetary funds.

NO in the Russian Federation are a system consisting of:

1) the federal level - the RF Tax Ministry;

2) the regional level - the Office of the Ministry of Taxes and Levies of the Russian Federation for subjects of the Russian Federation;

3) local level - territorial inspectorates of the Ministry of Taxes and Levies of the Russian Federation.

NO has the right:

1) require documents that serve as the basis for calculating and paying taxes;

2) conduct tax audits, inspect any premises and territories, conduct inventory of property and make seizure of documents evidencing offenses;

3) suspend operations on accounts of taxpayers, seize property;

4) determine the amount of taxes;

5) require the elimination of identified violations;

6) to recover arrears for taxes and levies, fines;

7) to attract specialists, translators, experts and others for tax control.

NO RF shall:

1) comply with the norms of the tax legislation of the Russian Federation;

2) monitor compliance with the law;

3) keep records of taxpayers;

4) explain the tax legislation, inform taxpayers free of charge, provide reporting forms and explain the procedure for filling them;

5) carry out a refund, set-off of excessively paid amounts of tax, penalties, fines;

6) observe the tax secret;

7) send copies of the tax audit certificate, the decision of the tax authority, the tax notice, the requirement to pay taxes and collect taxpayers, tax agents.

For their unlawful actions, inaction, the officials of the Russian Federation bear civil, disciplinary, administrative, criminal liability.