Taxpayers- organizations and individuals, on which, in accordance with Tax Code The Russian Federation is obliged to pay taxes.

Taxpayer rights

Taxpayers have the right:

receive free information from tax authorities at the place of your registration (including in writing) about current taxes and fees, legislation on taxes and fees and regulations adopted in accordance with it legal acts, the procedure for calculating and paying taxes and fees, the rights and obligations of taxpayers, the powers of tax authorities and their officials, as well as receive tax return forms (calculations) and explanations on the procedure for filling them out;

receive from the Ministry of Finance Russian Federation written explanations on the application of the legislation of the Russian Federation on taxes and fees, from the financial authorities of the constituent entities of the Russian Federation and municipalities- on issues of application, respectively, of the legislation of the constituent entities of the Russian Federation on taxes and fees and regulatory legal acts of municipalities on local taxes and fees;

Taxpayer: details for an accountant

• Taxpayer’s objections to the tax audit report: general rules for drawing up

  By themselves): 1. The taxpayer’s counter-arguments are based solely on the alternative... or) financial authorities, confirming the taxpayer’s position). This will immediately demonstrate “savvy” ... after it is delivered/directed to the taxpayer (without conducting additional events... After the expiration of the deadline for the taxpayer to submit objections, the head (deputy head) ... confirming the counter-arguments and position of the taxpayer. When signing objections by a representative...

• Three-year period for exercising the right to VAT refund: important points that must be taken into account by the taxpayer

  The resulting positive difference is subject to compensation to the taxpayer, except for cases where... in accordance with the principle of a differentiated approach to taxpayers depending on the degree... in this case it is assigned to the taxpayer. To summarize the above, compliance with the stipulated... . No. 53, indicating that the taxpayer received an unjustified tax benefit under a business... transaction; the existence of the reality of execution of the transaction by the taxpayer and his counterparty; Availability...

• Taxpayer's objection to the results of the examination

  Where there are no other possibilities to oblige the taxpayer to pay additional tax to the budget. Tax... where there are no other possibilities to oblige the taxpayer to pay additional tax to the budget. What...arguments can a taxpayer use to file objections to the results...by the tax authorities. Arbitration courts support taxpayers in this position (for example, a decision...

• The taxpayer was called to provide explanations

  The need to obtain explanations from the taxpayer regarding each identified on-site...technical means. On the responsibilities of taxpayers The responsibilities of taxpayers are spelled out in Art. ... responsibilities. Probably, the taxpayer’s failure to exercise the legal right of controllers... transfer tax documents according to the TCS for taxpayers connected to electronic document management... be considered as violating the constitutional rights of the taxpayer. Let's add, the initiation of a case...

• Who will return personal income tax to the taxpayer - the budget or the tax agent?

  Based on a written application from the taxpayer. In other words, at the taxpayer’s request, the tax agent... is obliged to return to the taxpayer the amount of tax... the day the agent receives the taxpayer’s corresponding application in non-cash form by... withheld tax, which is not returned to the taxpayer within the prescribed period, accrues... interest, payable to the taxpayer for each calendar day of violation...

• When a communications organization is the largest taxpayer under the new rules

  On tax administration of the largest taxpayers. This order also approved... inspections. Recognizing an organization as the largest taxpayer, the tax authorities are guided by: 1 ... signs of interdependence and influence of the taxpayer on the economic results of its activities... is engaged in the administration of organizations - the largest taxpayers at the federal level... This... the organization as the largest taxpayer carries out the following actions: assigned. ..

• A devil's dozen or 13 signs in which even a conscientious taxpayer comes under the radar of the tax authorities

  And controversial situations? Most taxpayers initially choose a strategy of good faith... according to accounting taxpayer from the industry average profitability indicator... control tools to influence the taxpayer. Sign 4. The taxpayer is only a reseller. Speech... from the point of view of the tax authorities, such a taxpayer is a “transiter” who deserves an increased... Sign 12. The taxpayer himself or the taxpayer’s counterparty participates in intermediary transactions...

• Explanations requested for the VAT return: actions of the taxpayer

  An information letter is a kind of reminder for taxpayers on how to act, in... a letter is a kind of reminder for taxpayers on how to act, in... such a situation, the inspectorate is obliged to send the taxpayer a request for explanations. ... together with a list of transactions reflected by the taxpayer in the relevant section of the tax return ... based on identified inconsistencies between the information provided by the taxpayer and the information contained in the documents, ...

• 5 taxpayer mistakes during an on-site tax audit

  Similar to "traffic rules". Let's dwell on the mistakes of taxpayers that are encountered every day in practice... . Competent actions of taxpayers who come under audit will help... “Traffic Regulations”. Let's dwell on the mistakes of taxpayers that are encountered every day in practice... inspectors, expressed over the telephone. It seems to the taxpayer that the fulfillment of such a request is quite... at the stage of challenging to hear the wording: “The taxpayer refused to submit those documents for...

• How do inspectors prove that a taxpayer has received an unjustified tax benefit?

  Due to the nature of relationships with certain counterparties, the taxpayer is recommended to examine certain signs ... confirming the fact that taxpayers have received an unjustified tax benefit. Of course, taxpayers should be... based on interdependence, disputed counterparties to the taxpayer being audited; circumstances indicating consistency... of the study will be: dishonesty of the actions of the taxpayer himself in choosing the counterparty; circumstances, ...

... "from the traditional understanding of the concept of relations "taxpayer - tax agent - tax authority - ... a kind of fiscal intermediaries between the taxpayer and the state. Tax agent... if the acquisition of the rights and obligations of the taxpayer is of an independent, unconditional nature, ... taxation upon mandatory condition– availability of taxpayer 2. Thus, the scientific... features of tax collection in the relationship “taxpayer – tax agent – ​​tax authority –...

• Business purpose and the reality of the taxpayer’s activities: we explain to the tax authorities

  On the reality of the activities of the taxpayer's counterparty. The tax authority insisted...) the funds were withdrawn by representatives of the taxpayer. Also, as evidence... the sole proprietor was an employee of the taxpayer. The taxpayer's arguments in refutation of the position... took into account the taxpayer's arguments regarding the reality of the counterparty himself... the pattern of activity of the individual entrepreneur (taxpayer's counterparty) is proven, real and consistent...

• The list of types of expenses that can be classified as taxpayer expenses for training has been clarified

  Walkthrough independent assessment qualifications by the taxpayer's employees in the manner prescribed by clause ... as well as the passage by the taxpayer's employees of an independent assessment of qualifications are included in ... individuals who have entered into agreements with the taxpayer providing for the obligation of an individual ... after completion of training paid for by the taxpayer, these expenses also include... the cost of maintaining the premises and equipment of the taxpayer used for training, payment...

• About how the tax authorities did not share expenses with the taxpayer

  Polishing and cutting of tiles) was provided to the taxpayer by third-party contractors (contractors). The court... are not specified, which allows the taxpayer to independently determine the costs... that undergo additional processing by the taxpayer are direct costs recommended by the legislator... to the tax authorities? The legislator has assigned the taxpayer the right to independently determine... restrictions on the taxpayer’s independent determination of the list of direct expenses. All...

• If the taxpayer and his counterparty have the same IP address

  Tax dispute? Cases where the taxpayer and his counterparties use the same IP... argument tax authority about the use by the taxpayer and his counterparties for connection... is not unambiguous evidence that the taxpayer received an unjustified tax benefit. Resolution of the AC... other evidence of deliberate coordination of the actions of the taxpayer and his counterparties in the use... formalities of conducting Money between the taxpayer and his counterparties, and...

Tax Code (TC RF) on the powers of taxpayers

It is probably no secret to anyone that every citizen of the Russian Federation is obliged to pay legally established taxes. The rights and obligations of taxpayers are established by the Tax Code of the Russian Federation and other regulatory legal acts. As a whole, the rights and obligations of taxpayers are disclosed in the regulatory act quite widely today. Let's talk about this in more detail.

Rights of taxpayers of the Russian Federation

The Tax Code of the Russian Federation contains a fairly wide range of rights for persons obliged to pay taxes and fees.

Don't know your rights?

1. The right to have information about taxes and fees established on Russian territory. Citizens have the right to receive all the information they are interested in regarding tax legislation, including information about current taxes, the procedure for their calculation and payment, the amount of tax accrued for payment and other information related to the activities of tax authorities. In order for citizens to exercise this right, the legislator establishes the obligation of tax authorities to provide responses to requests from taxpayers. At the same time, the Federal Law “On the procedure for considering appeals from citizens of the Russian Federation” dated May 2, 2006 No. 59 in Art. 12 establishes the obligation of tax authorities to respond no later than 30 days from the date of receipt of such a request. It should also be noted that any information regarding taxes and fees is provided to citizens free of charge by tax authority employees.
2. The right to receive tax benefits. Every citizen, if he has the grounds provided for by the Tax Code of the Russian Federation, has the right to count on receiving established benefits on taxes and fees.
3. Under the conditions established at the legislative level, any citizen has the right to receive a tax deferment/installment plan or a tax credit (including an investment credit, by virtue of Article 66 of the Tax Code of the Russian Federation).
4. The right to represent your interests before the tax authority in person or through your representative. At the same time, the representative office in this case is subject to the general requirements of civil law.
5. A citizen subject to a tax audit has the right to be present at this audit.
6. A special right granted by the legislator to taxpayers is the right to appeal against actions/inactions of tax officials. You can appeal the actions of the Federal Tax Service both to higher officials of tax authorities and to other government agencies, including courts and the prosecutor's office.
7. The right not to comply with orders and demands of tax authorities that were issued in violation of the law or are themselves illegal. It should be borne in mind that refusal to comply with requirements tax office is possible only if the citizen can prove their illegality and they were recognized as such by a court decision that has entered into force. For this reason, it is necessary to have sufficient evidence of your position to present it to the court if necessary.
8. The right to demand from tax authorities the fulfillment of the obligation to set off the amounts paid within the established period, and in case of overpayment or erroneous payment of funds in favor of the tax authorities - the return of such amounts.
9. The right to demand from the tax inspectorate compliance with tax secrets protected by law.

Responsibilities of taxpayers of the Russian Federation

Despite a fairly wide range of rights, the legislator also defines a number of obligations, for failure to fulfill which liability is provided. Taxpayer responsibilities include the following:

• on the change of a person who can represent the interests of a legal entity without a power of attorney. faces;
• change of place of residence or location;
• the beginning of bankruptcy proceedings;
• making a decision on liquidation or reorganization of a legal entity. faces;
• branches and separate divisions created on the territory of the Russian Federation;
• participation in foreign legal entities faces, etc.

It is important to remember that each specific case sets its own notice period and provides for appropriate liability for its violation.

Thus, the list of rights and obligations of taxpayers quite voluminous. Failure to fulfill obligations entails the possibility of being brought to tax, administrative and even criminal liability. In case of violation of the rights of taxpayers, the actions of tax officials can be appealed as in judicial procedure(in accordance with the CAS RF procedure), and out of court (to a higher official of the Federal Tax Service or a prosecutor).

The category of taxpayers under the Tax Code of the Russian Federation includes individuals and legal entities who, according to the norms of current legislation, are required to transfer to budgets of different levels. The source of funds for paying tax amounts is their own material resources.

Classification of taxpayers

Tax payers can be divided into two large groups – individuals and legal entities.

Taxpayers individuals

Individuals in the role of taxpayers can act as individual entrepreneurs, conducting their activities on a general basis, and as entrepreneurs using preferential terms simplified taxation system.

In relation to the rules of calculation income tax Individual taxpayers may have a place of permanent residence within the territory of the Russian Federation or outside the state.

Taxpayers legal entities

The peculiarity of the status of a legal entity is that the organization can act as an independent taxpayer, transferring taxes for all its structural units. Separate divisions that have their own current account and separate balance sheet, a staff of accountants, according to current regulations, can also act as taxpayers.

Foreign legal entities have the opportunity to exercise their rights and obligations in the field of tax legislation in the form of a permanent representative office. Characteristic feature joint stock companies is the possibility of regulating their activities by the norms of the Constitution applicable to individuals.

According to the size of legal entities, they are usually divided into:

• ordinary;
• small;
• simplifiers.

Based on the direction of action, taxpayers are divided into commercial and non-commercial.

What rights can taxpayers expect to be respected?

Tax legislation provides for a number of rights for payers, which they can use regardless of whether they belong to large or small entrepreneurs. The following is a list of fundamental rights:

1. The right to receive oral explanations about the application of standards tax accounting and reporting, rules for filling out individual document forms and calculating tax deduction amounts.
2. The right to written explanations on issues of interest to the taxpayer, to receive free reference and information support, and to conduct consultations.
3. The taxpayer has the right to demand that tax return forms be provided to him for review and completion.
4. Application in practice of benefits in the form tax deductions or by switching to simplified tax regimes.
5. Draw up reports for individual taxes and for the organization as a whole.
6. Offset the amounts of overpaid taxes, process the return of funds excessively transferred to the budget in the form of advance payments, current tax deductions, penalties, and penalties.
7. Provide explanations regarding the calculations made for tax payments and payments made.
8. Participate in audits to control their financial activities.
9. Defend your point of view within the legal framework if you disagree with the results of an audit by the tax authorities, give additional explanations on the audit reports.

Controversial issues and the need to respect taxpayer rights

The taxpayer has every reason to demand that tax officials, when carrying out their fiscal functions, be guided by the norms of current legislation and comply with the rules for calculating and paying taxes and fees. In cases where the Federal Tax Service Inspectorate presents unlawful acts to the taxpayer, a legal entity or individual may refuse to comply with them.

Important! If you refuse to comply with an illegal demand of the tax authority, you must be prepared to defend your position in court.

The taxpayer is given the opportunity to appeal the actions of individual employees of the tax inspectorate or the institution as a whole through judicial proceedings. A similar mechanism of action is provided for cases when employees of the Federal Tax Service refuse to take measures in controversial situations or do not want to fulfill their immediate duties (Chapter 19 of the Tax Code of the Russian Federation).

If an individual acting as a taxpayer is refused to provide clarification of tax legislation, he has the right to file a claim for compensation for losses caused to him, which resulted from the inability to correctly apply the laws. This right is enshrined in Art. 21 Tax Code of the Russian Federation.

The taxpayer is released from liability in accordance with Art. 111 of the Tax Code of the Russian Federation, if:

• on an issue that is directly related to the article of violation, he was provided with illiterate advice from the tax authority;
• incorrect information from employees tax service became the reason for a complete violation of tax legislation.

Remember! The tax secrecy rule applies to all categories of taxpayers.

Taxpayers can expect that their tax history and reporting data will be kept confidential, as they are not subject to public disclosure. All rights are secured by the norms of the Tax Code of the Russian Federation, guarantees of their compliance are represented by measures of administrative and judicial regulation of relations.

What responsibilities do taxpayers have?

Taxpayers must register with the Federal Tax Service at the beginning of their activities. The range of main responsibilities of legal entities and individuals from among tax payers:

1. The need to calculate and pay taxes and fees at the rates established by law.
2. Timely and complete reflection of income and expenses in the process of activity.
3. Legal entities are required to maintain tax records on a par with tax accounting.

Note! Tax and accounting data often differ due to differences in approaches to asset valuation and recognition.

4. Submit to the tax authority declarations on taxes and fees paid, insurance contributions, submit financial statements.
5. Use of strict reporting forms and cash registers in cases specified by law.
6. Provide the Federal Tax Service with the documents and information necessary to determine the amounts of tax payments.

Taxpayers are required to send written notifications to the Federal Tax Service about all key changes in their activities. Such cases include:

• opening current accounts in banking institutions;
• creation of structural divisions on the territory of the Russian Federation;
• intention to close a separate division;
• vesting a separate division with broader powers in the field of financial activities;
• participation in the capital of foreign and Russian enterprises;
• commencement of bankruptcy proceedings;
• change of place of residence or activity.

Throughout its existence, the taxpayer must ensure the safety of reporting - tax and accounting (for 4 and 5 years, respectively).

Important! The storage period for tax reports is set at 4 years, but according to the Law “On Accounting”, all types of primary and reporting documentation must be stored at the enterprise for at least 5 years.

The taxpayer’s responsibilities also include fulfilling the requirements of officials of the Federal Tax Service to eliminate deficiencies and errors in tax accounting on a legal basis. If the payer disagrees with the data of the inspection report, he may refuse to sign it. But in this case, there is an obligation to provide a written reasoned refusal.

What can a taxpayer be held liable for?

Taxpayers should be held accountable if there is a fact in their activities. It means the presence of a conscious failure to fulfill obligations by the taxpayer, illegal actions, unreasonable inaction, which caused a failure to maintain the balance of rights and obligations between interested participants in tax relations.

The taxpayer or officials of the Federal Tax Service may be held accountable for the following offenses:

• against the tax system;
• in case of non-compliance with the rights and freedoms of an individual taxpayer or all categories of payers of taxes and fees;
• against the implementation of the plan for the execution of the revenue side of the state budget;
• in case of violation of the procedure for maintaining tax and accounting records;
• violations in the form of incorrect or untimely submission of reports to regulatory authorities;
• failure to fulfill the obligation to pay taxes or perform it in violation.

Remember! A person cannot be found guilty and held accountable unless his guilt has been proven in accordance with Art. 109 of the Tax Code of the Russian Federation.

If a violation is discovered by tax officials, legal proceedings must be initiated. 3 months are allotted for this from the date of discovery of violations in the fulfillment of obligations by the taxpayer.

15. Taxpayer, his rights and obligations

Taxpayers are organizations and individuals who, in accordance with the Tax Code, are obliged to pay taxes and (or) fees, respectively. The basis of the tax and legal status of taxpayers is a set of subjective rights and obligations in the field of taxation enshrined in tax legislation.

Taxpayers have the right: 1) to receive free information from the tax authorities at the place of registration; 2) receive written explanations from the Ministry of Finance of the Russian Federation on the application of the legislation of the Russian Federation on taxes and fees, from financial authorities in the constituent entities of the Russian Federation and local governments - on the application of regional legislation and municipal regulations on local taxes and fees; 3) use tax benefits; 4) receive a deferred installment plan, tax credit or investment tax credit; 5) for timely offset or refund of amounts of overpaid or overcharged taxes, penalties, and fines; 6) represent your interests in tax legal relations personally or through your representative; 7) be present during the field trip tax audit; 8) receive copies of the tax audit report and decisions of the tax authorities, as well as tax notices and demands for payment of taxes; 9) demand that officials of tax authorities comply with tax legislation; 10) not comply with unlawful acts and demands of tax authorities and their officials; 11) appeal acts of tax authorities and actions (inaction) of their officials.

Taxpayers are guaranteed administrative and judicial protection of their subjective rights (SR) and legitimate interests (ZI). The difference between SP and ZI: Joint ventures are always fixed normatively; FIs represent any legitimate opportunities (the right to recognize actions as bona fide, the right to apply tax legislation in the most advantageous way), the implementation of which is not prohibited by tax legislation. Since the IZs are not formalized by regulation, the state is not legally obligated to facilitate their implementation. On the other hand, FI along with joint venture can be protected in administrative or judicial proceedings.

Legal responsibilities taxpayers: 1) pay legally established taxes; 2) register with the tax authorities; 3) keep records of your income (expenses) and taxable items; 4) submit to the tax authority at the place of their registration tax returns on the taxes that they are obliged to pay, as well as financial statements; 5) submit to the tax authorities the documents necessary for the calculation and payment of taxes; 6) comply with the legal requirements of the tax authority to eliminate identified violations, and also not interfere with the legitimate activities of tax authorities officials in the performance of their official duties; 7) provide the tax authority with the necessary information and documents; 8) for four years, ensure the safety of accounting data and other documents necessary for the calculation and payment of taxes.