Tax law regulates that part of financial legislation in which there are certain relations between its entities based on the establishment and collection of taxes. In tax law, as in any other legal aspect, if there are some relations between entities, then it is appropriate to talk about such an expression as the rights and obligations of taxpayers.
Individuals, organizations that pay taxes and comply with obligations arising in this regard are recognized as taxpayers in the Russian Federation. Legal relations in the field of tax legislation can arise, terminate or change only as a result of the occurrence of relevant legal facts giving it the right.
The basic rights of a taxpayer are guaranteed by the Constitution of the Russian Federation, these include:
· The establishment of taxes only on a legislative basis.
· Introducing a retroactive prohibition of laws governing new taxes, as well as ha taxes, leading to a deterioration in the status of the taxpayer.
The rights, duties and responsibilities of taxpayers do not have age restrictions, because the only condition for their occurrence is the fact of acquiring a taxable object. Of course, the responsibilities of payers (individuals and organizations) differ only because they have different types of activity, property and management.
The rights and obligations of taxpayers are regulated by the relevant articles in the tax legislation.
We will not dwell on each category in detail, there is a clear distinction between them in the NZ; only one fact should be mentioned: the list of rights and obligations given in the legislation is not final. In life, situations arise that are resolved in accordance with the rules stipulated by the Civil, but not the Tax Code of the Russian Federation, which requires, first of all, focusing on the rights and obligations of the subject as a citizen, and not a taxpayer.
Rights and obligations of taxpayers
The payer has the right:
· To receive free information in writing or orally about the currently applicable taxes (fees) at the local tax authority.
· To receive written explanations from the Ministry of Finance of the Russian Federation regarding the legality of the application by local tax entities, municipalities of the Federal Law on taxes (fees).
· To use statutory tax incentives.
· To receive installments, deferrals, and also a tax credit.
· To refund or set off excessively paid taxes;
· To represent one’s own interests independently or through a representative.
· To provide clarification of taxes paid to authorized bodies.
· For personal presence during a field tax audit.
· To receive copies of decisions made by tax authorities.
· On the requirement to comply with legislative norms when tax authorities take actions with respect to a taxpayer.
· To refuse to comply with unlawful requirements.
· On appeal in the legislative order of the issued acts, decisions of tax authorities, officials.
· On the requirement of compliance with tax secrets.
The tax payer is obliged:
· Pay taxes.
· Register in a timely manner as a taxpayer.
· Keep a record of their own income, if this obligation is required by law.
· Submit tax calculations and declarations to local authorities within strictly agreed deadlines (if required).
· At the request of the tax authority to provide a book on the accounting of business transactions (applies to private entrepreneurs, practicing notaries, lawyers).
· Provide the necessary list of documents, on the basis of which the calculation of taxes is carried out, to tax authorities.
· Not to interfere with tax authorities, officials to perform official duties prescribed by law.
· Retain tax and accounting information for 4 years.
The rights and obligations of taxpayers, which are individual entrepreneurs and organizations, are supplemented by a specific list of information that they must promptly report to local tax authorities.