Rights and duties of tax authorities

The rights and obligations of taxpayers and tax authorities are fixed in the relevant provisions of the law. All the prescriptions in the Tax Code are determined on the basis of the constitutional norms of the state.

The rights and obligations of the tax authorities include conducting tax audits in the manner prescribed by law, the seizure of documents showing tax offenses committed. The seizure of documents is carried out if there is a suspicion that they can be destroyed, replaced, changed or concealed.

The rights and duties of the tax authorities include the challenge of citizens who are obliged to pay taxes to the tax authorities on the basis of a written notification. In the relevant institutions, citizens give explanations about the payment, transfer, retention of payments or other cases that are related to the implementation of the requirements of the relevant legislation.

The rights and obligations of the tax authorities include suspension of operations on accounts associated with tax deductions, fees and payments. In this case, 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 trading, storage and other premises that are used by payers to make 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 within the framework of the execution of the legislation determine the amounts of payments that are payable to the budget or extra-budgetary funds by taxpayers. At the same time, a settlement method is used that provides for the use of information about the payer or other similar taxpayers. The latter is used in cases when officials are refused to conduct a survey of trade, warehouse, production areas used for profit, provided that more than two months are not provided with the necessary data for the calculation, in the absence of accounting for costs and revenues, or when registering with violations that led To the impossibility of calculating the amount of payments.

The tax authorities may require the elimination of violations that have been identified in connection with the payment of taxes and fees. At the same time, they can exercise control over the fulfillment of these requirements.

The competence of tax authorities includes collecting arrears on fees and taxes, overseeing that the large expenses of an individual are consistent with its income, demanding bank documents that confirm the execution of payment orders to write off the amounts of charges and deductions established by law.

Within the framework of tax control, the relevant authorities may involve experts, interpreters and other authorized persons in certain matters, to call on citizens who have information about any circumstances relevant to the supervision.

Their competence also includes applications for the suspension or cancellation of the activities of licenses for specific types of 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 with the courts to collect sanctions from persons who violated the provisions on the implementation of claims related to payments and fees. Requirements can be claimed and on the recognition of the invalidation of state registration of individuals as individual entrepreneurs.

The Tax Code of the Russian Federation also fixes the rights and obligations of tax agents that are directly subordinate to the relevant institutions.