Taxes as a central institution of budget revenue generation do not have a long history (up to 200 years). The origin of this science occurred in the 16th century, however, 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 collections 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 (regional level) and inspections of the district level.
The central authority includes structural units (departments), which are subdivided to perform basic 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 institute;
- educational and health-improving institutions.
The territorial bodies may include:
- tax administration in the constituent entities of the Russian Federation;
- interregional tax service inspection;
- Inspections of the district and inter-district level.
The main functions of the tax authorities
The Federal Tax Service refers to the structure
of executive bodies that exercise the functions of monitoring and supervising compliance with relevant Russian legislation, the reliability of the calculation and completeness of payment of mandatory payments to the budget, as well as compliance with currency legislation. The functions of this service include the administration of production and turnover 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 among payers, the tax service represents the state with requirements for the payment of monetary obligations and other payments.
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 implementation of the functions and tasks assigned to the service.
The Federal Tax Service, as part of its leadership, also has deputy chiefs, who are appointed and dismissed by the Minister on the proposal of the already appointed head of the central authority.
Main goals
The tax service should perform the main task - monitoring compliance with tax laws, the accuracy of the calculation and the timely payment of mandatory payments, which are regulated by the relevant Russian legislation. We must not forget about currency control, which is also carried out in accordance with the current regulatory documents on the regulation of this sphere.
The tax service, in addition to complying with applicable law, must maintain a register of business entities in the prescribed manner, inform payers about changes in regulations, the procedure for calculating and paying fees for free. In case of overpayment (excessively paid amounts) in the personal account of the payer, the tax authority shall refund or offset them. The duties of this body include compliance with tax secrets.
The official website of the tax service
Due to the constant changes in Russian legislation, taxpayers simply do not have time to keep track of innovations.
Therefore, the responsibilities of this authority include timely updating of the regulatory database. In order to facilitate this process, the management gave the task to the corresponding structural unit to create the official website of the tax service (nalog.ru). This resource is an effective tool for a successful tax policy in Russia. With its help, news in the field of taxation is brought to the payers, disputed issues are resolved, complete information is provided on the completion and procedure for submitting reports to the reporting bodies, and declaring income. Also on this site registration of both legal entities and individuals is carried out.
On the resource page you can find contact numbers, addresses and other information about the functioning structural units and departments.
Interaction with taxpayers
The tax service, as mentioned above, performs fiscal functions. In addition to providing administrative services, her responsibilities include supervision of compliance with relevant legislation.
For the quality performance of the latter functions, there are tax control units known as audits.
The inspection is carried out by the inspection of the federal tax service at the district level. 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 inspections, some violations are identified, additional tax liabilities are assessed, which the payer must pay to the budget.