The implementation of tax policy in any state involves the creation of a system of specialized bodies that carry out the functions of the practical implementation of tax procedures and actions. Such in the Russian Federation is the Ministry of Taxes and Levies (RF Ministry of Taxes and Duties) and its structural units in the regions.
All tax authorities, the rights and obligations of which are set forth in the Tax Code, form a single system, the central principles of which are centralization and independence. Their main task in the country is the prevention of tax crimes, as well as conducting investigative actions, if necessary, to investigate such. All the powers of the tax authorities are determined in such a way that they are not tax collectors for their functional purpose, but are 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, tax authorities may transfer their rights and obligations to other departments of the state apparatus. For example, the law provides for the possibility of performing tax functions by customs authorities, which operate within the competencies established by law. The same exceptions for functions apply to the management bodies of extra-budgetary state funds. One of the directions of the state-building policy 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, and improving the technical resources that tax authorities use in their work. The rights and obligations of the Ministry of Taxes and Duties of the Russian Federation are carried out in close cooperation with other bodies of state power.
In accordance with the established rules, these bodies have the right:
- to demand from taxpayers the necessary documents that can serve as a basis for determining the amount and timing of taxes paid;
- carry out tax audits, the regulations of which are specified in the law;
- if necessary, seize documents when there is a suspicion that such documents are hidden, forged or even destroyed;
- call in the prescribed manner tax payers to provide explanations on the payment;
- independently suspend financial operations on deposits and accounts;
- conduct inspections of premises, territories and warehouses and carry out an inventory;
- establish the amount of taxes by the calculation method in cases where it is impossible to determine on the basis of the current procedure;
- demand that taxpayers comply with all tax laws and regulations and monitor their implementation;
- In court to recover arrears of tax payments;
- require bank documents on the status of taxpayer accounts;
- use professional experts and other specialists with professional training and capable of assisting in the investigation in a tax investigation;
- petition, if necessary, for the suspension of licenses and certificates for conducting any activity, as well as file a lawsuit in the courts regarding:
a) recovery of arrears;
b) compensation for damage;
c) termination of loan agreements.
The Ministry of Taxes and Duties of the Russian Federation, regional and central tax authorities, the rights and obligations of which are stipulated in laws, act as a party to the law in the course of their activities, and therefore may also be held liable for the improper performance of their functions.
Responsibilities of tax authorities:
- compliance with legislation and ensuring control over its implementation by all participants in the tax process;
- accounting of taxpayers;
- Distribution of free information on applicable taxes, changes in tax law, principles and procedures for calculating taxes;
- informing taxpayers about the details of accounts for the payment of taxes and bringing information about their change;
- the return of the surplus on taxes and fees paid to the taxpayer;
- notification of the taxpayer about the results of inspections and sending him acts;
- keeping tax secrets;
- preparation and submission of a certificate of tax payment status at the request of the taxpayer;
- conducting joint reconciliations at the request of the taxpayer of the amount of taxes paid.