Tax Service of the Russian Federation: structure and main functions

Taxes as a central institution for the formation of budget revenues have not such a long history (up to 200 years). The origin of this science occurred in the 16th century, but it was mainly developed in Russia in the early 18th century. And this 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 submission from the bottom up. Its constituent elements are: Central service apparatus, interregional, territorial bodies (oblast level) and district level inspections.

The central body includes structural divisions (managements), which are subdivided in the performance of the main functions. For example, this is the management of tax control, administration of large payers, and so on.

This public authority is subordinated to the RF Ministry of Finance. Its system includes the following subordinate organizations:

- research Center;

- Institute of Development;

- educational and health-improving institutions.

Territorial authorities may include:

- management of the tax service for the subjects of the Russian Federation;

- Interregional Inspectorate of the Tax Service;

- inspections of the district and inter-district level.

Main functions of tax authorities

The Federal Tax Service refers to the structure of executive bodies that carry out the functions of control and supervision of compliance with relevant Russian legislation, reliability of calculation and completeness of payment of mandatory payments to the budget, as well as compliance with foreign exchange legislation. The function of this service includes 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 of taxpayers, the tax service represents the state with claims for payment of monetary obligations and other payments.

Tax authority management

The head is the head of this body, which is both appointed and dismissed by the Government upon submission by the RF Ministry of Finance. He is responsible for the full and timely performance of the functions and tasks assigned to the service.

The Federal Tax Service, as part of the management, also has deputy chiefs who are appointed and dismissed by the Minister on the nomination of the already appointed head of the central authority.

Main goals

The tax service should perform the main task - monitoring compliance with tax legislation, reliability of calculation and timeliness of payment of mandatory payments, which are regulated by the relevant Russian legislation. We should 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 the current legislation, must maintain a register of economic entities in accordance with the established procedure, inform the payers of changes in regulatory enactments, the procedure for calculating and paying fees free of charge. If the payer has an overpayment on his personal account (overpaid amounts), the tax authority will pay them back or set-off. The duty of this body is to comply with tax secrecy.

Official site of the tax service

In connection with the constant changes in the Russian legislation, taxpayers simply do not have time to follow the innovations. Therefore, the functional responsibilities of this authority include the timely update of the regulatory database. In order to facilitate this process, management was instructed by the relevant structural unit to create an official website of the tax service (nalog.ru). This resource is a sufficiently effective tool for conducting a successful tax policy in the territory of Russia. With its help, tax payers are brought to the payers, disputed issues are resolved, complete information is provided on filling in and the procedure for submission to the reporting bodies, declaring income. Also on this site is registration of both legal entities and individuals.

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 stated above, performs fiscal functions. In addition to providing administrative services, her duties include overseeing compliance with relevant legislation. For the qualitative performance of the latter functions, there are tax control units known as audit.

The inspection of the federal tax service of the district level is responsible for the inspection. However, there are certain rules - complex documentary checks of business entities should not be conducted more than once a year. Based on the results of such inspections, some violations are detected, additional charges of tax liabilities are made, which the payer is obliged to pay to the budget.