The rights and obligations of taxpayers and tax authorities are enshrined in the relevant provisions of the law. All requirements in the Tax Code of the Russian Federation are determined on the basis of constitutional norms of the state.
The rights and obligations of tax authorities include tax audits in the manner prescribed by law, seizure of documents evidencing tax offenses. The seizure of documents is carried out in the presence of suspicions that they may be destroyed, replaced, changed or hidden.
The rights and duties of tax authorities include calling citizens obligated to pay taxes to tax institutions on the basis of a written notice. In the appropriate institutions, citizens give explanations about the payment, transfer, withholding of payments or in other cases that are related to the implementation of the requirements of the relevant legislation.
The rights and duties of tax authorities include suspension of operations on accounts related to tax deductions, fees and payments. At the same time, operations are suspended in accordance with the procedure provided for by the Tax Code.
The rights and obligations of the tax authorities provide for the examination of any commercial, warehouse and other premises that are used by payers to make a profit, or are related to the content of the object of taxation. At the same time, an inventory of property is prescribed.
The tax authorities, in the framework of the implementation of the legislation, determine the amount of payments to be paid to the budget or extra-budgetary funds by taxpayers. In this case, the calculation method is used, providing for the use of information about the payer or other similar taxpayers. The latter is used when officials are denied to conduct a survey of trading, warehouse, production facilities used to make a profit, if the necessary data for more than two months have not been provided for calculation, in the absence of cost and income accounting or when keeping records with violations that led to the inability to calculate the amount of payments.
Tax authorities may demand the elimination of violations that have been identified in connection with the payment of taxes and fees. Moreover, they can exercise control over the implementation of these requirements.
The competence of the tax authorities includes the collection of arrears in fees and taxes, the supervision of the large expenses of an individual in accordance with his income, the recovery of bank documents that confirm the execution of payment orders to write off the amounts of fees and deductions established by law from the accounts.
In the framework of tax control, the relevant authorities can attract experts, translators and other persons authorized in certain issues, call citizens who have information about any circumstances that are relevant in the implementation of supervision.
Their competence also includes the application for the suspension or revocation of licenses for specific activities issued to legal entities or citizens.
The tax authorities are empowered to form tax posts in accordance with the procedure established by law. Their competence includes filing lawsuits in the courts to recover sanctions from persons who have violated provisions on the implementation of requirements related to payments and deductions of fees. Claims may also be declared on the invalidation of state registration of individuals as individual entrepreneurs.
The Tax Code of the Russian Federation also secures the rights and obligations of tax agents, which are directly subordinate to the relevant institutions.