In accordance with paragraph 2 of the Government Decree Russian Federation dated January 19, 2005 N 30 "On the type of regulation of the interaction of federal executive bodies" (meeting of the legislation of the Russian Federation, 2005, N 4, Art. 305; N 47, Art. 4933), Decree of the Government of the Russian Federation of July 28, 2005 n 452 "On the type of regulation of the internal organization of federal executive authorities" (Meeting of the legislation of the Russian Federation, 2005, N 31, Art. 3233) I order:
1. To approve the attached regulations of the Federal tax Service (hereinafter - the Regulation).
2. Chiefs structural units The central office of the Federal Tax Service of Russia to organize the familiarization of employees with the regulations to ensure strictly fulfilling the requirements of the regulations in practical work.
3. Management management (V.N. Grachev) to bring the rules to the territorial tax authorities.
4. Control of the execution of this order reserve.
Registration N 9244.
Rules of the Federal Tax Service (approved by the Order of the Federal Tax Service of February 15, 2007 N SAE-3-18 / [Email Protected]) Garant:
On the regulations of the federal executive authorities, see certificate
I. General provisions
1.1. This Regulation of the Federal Tax Service (hereinafter - the Regulation) establishes the rules for organizing the activities of the Federal Tax Service (hereinafter referred to as the Federal Tax Service of Russia) on the implementation of its powers in accordance with the Constitution of the Russian Federation, federal laws, acts of the President of the Russian Federation, the Government of the Russian Federation and other regulatory legal acts .
1.2. The Federal Tax Service of Russia is the federal executive body that performs functions to control and supervise compliance with the legislation on taxes and fees, for the correctness of the calculation, completeness and timeliness of the application to the appropriate budget of taxes and fees, in cases stipulated by the legislation of the Russian Federation, for the correctness of calculus and the timeliness of the application to the corresponding budget of other mandatory payments, for the production and turnover of ethyl alcohol, alcohol-containing, alcohol and tobacco products, as well as the functions of the currency control agent within the competence of the tax authorities.
Federal Tax Service of Russia is an authorized federal executive body carrying out state registration legal entities, individuals as individual entrepreneurs and peasant (farmer) farms, as well as an authorized federal executive body, providing submission to bankruptcy cases and in the procedures of bankruptcy requirements on the payment of mandatory payments and the requirements of the Russian Federation on monetary obligations.
1.3. The Federal Tax Service of Russia is under the jurisdiction of the Ministry of Finance of the Russian Federation.
FTS of Russia:
a) within its competence publishes individual legal acts on the basis of and pursuant to the Constitution of the Russian Federation, federal constitutional laws, federal laws, acts of the President of the Russian Federation and the Government of the Russian Federation, regulatory legal acts of the Ministry of Finance of Russia;
b) It is not entitled to implement regulatory regulations in the established field of activity, except for cases established by federal laws, decrees of the President of the Russian Federation and the Resolutions of the Government of the Russian Federation, as well as the management of public property and the provision of paid services.
1.4. Federal Tax Service of Russia and its territorial bodies - the management of the Federal Tax Service of Russia in the constituent entities of the Russian Federation, the Interregional Inspectorate of the Federal Tax Service of Russia, the Inspectorate of the Federal Tax Service of Russia in areas, districts in cities, cities without a regional division, the Inspectorate of the Federal Tax Service of Russia Interdistrict Level (hereinafter referred to as territorial tax authorities) are a single centralized The system of tax authorities.
1.5. In the exercise of its powers of the Federal Tax Service of Russia directly and through the territorial tax authorities cooperates with other federal executive bodies, the executive authorities of the constituent entities of the Russian Federation, local governments and state extrabudgetary funds, public associations and other organizations, unless otherwise established by federal laws, acts President of the Russian Federation, Government of the Russian Federation.
Order of the Ministry of Finance of the Russian Federation dated July 2, 2012 N 99N "On approval of the administrative regulations of the Federal Tax Service for the provision of public services for free informs (including in writing) taxpayers, fees of fees and tax agents about existing taxes and fees, legislation on taxes and fees and regulatory legal acts adopted in accordance with it, the procedure for calculating and paying taxes and fees, rights and obligations of taxpayers, payers of fees and tax agents, authorities of tax authorities and their officials, as well as tax Declarations (calculations) "(with changes and additions)
Order of the Ministry of Finance of the Russian Federation of July 2, 2012 N 99N
"On approval of the administrative regulations of the Federal Tax Service for the provision of public services for free informs (including in writing) taxpayers, payers of fees and tax agents on existing taxes and fees, legislation on taxes and fees and adopted in accordance with it regulatory legal acts , procedure for calculating and paying taxes and fees, rights and obligations of taxpayers, payers of fees and tax agents, powers of tax authorities and their officials, as well as on receiving tax declarations (calculations) "
With changes and additions from:
In accordance with paragraph 4 of the rules for the development and approval of administrative regulations for the provision of public services approved by the Decree of the Government of the Russian Federation of May 16, 2011 N 373 "On the development and approval of the administrative regulations for the implementation of state functions and administrative regulations for the provision of public services" (Meeting of the legislation of the Russian Federation , 2011, N 22, Art. 3169; N 35, Art. 5092), I order:
1. To approve the attached administrative regulations
2. To recognize the order of the Ministry of Finance of the Russian Federation of January 18, 2008 N 9N "On the approval of the Administrative Regulations of the Federal Tax Service for the Performance of the State Function on Free Informing (including in writing) taxpayers, payers of fees and tax agents on the existing Taxes and fees, legislation on taxes and fees and procedures adopted in accordance with it, the procedure for calculating and paying taxes and fees, rights and obligations of taxpayers, payers of fees and tax agents, authorities of tax authorities and their officials, as well as submission of forms Tax Declarations (calculations) and explanation of the procedure for their filling "(registered by the Ministry of Justice of the Russian Federation on April 14, 2008, registration number 11521," Russian Gazeta ", 2008, N 100).
3. Federal Tax Service (M.V. Mishustin) to ensure the execution of the administrative regulations of the Federal Tax Service for the provision of public services for free informs (including in writing) taxpayers, fees of fees and tax agents on existing taxes and fees, tax laws and fees and procedures adopted in accordance with it, the procedure for calculating and paying taxes and fees, rights and obligations of taxpayers, payers of fees and tax agents, the powers of tax authorities and their officials, as well as on receiving tax declarations (calculations).
Registration N 25312.
Regulated how the Federal Tax Service of Russia informs payers and tax agents on existing taxes and fees, the procedure for their calculation and payment, rights and obligations of these persons, legislation in the designated area. We are talking about receiving tax declarations (calculations).
This civil service is free of charge, including in writing. It is provided by the Federal Tax Service of Russia, its management on the subjects of the federation, interregional inspections of the service on the largest taxpayers, inspections by districts, districts in cities, cities without a regional division, inter-district level.
You can find out how to get public services, you can at the information stands in the premises of tax authorities, the official sites of the Federal Tax Service of Russia and regional management services, the uniform portal of state and municipal services, by telephone.
As a result of the provision of civil servants, the requested information is provided, tax declarations (calculations) are accepted or refused it. Also, the applicant may be awarded notice of failure to provide public services.
The maximum period of waiting in the queue when the request is submitted personally and in obtaining the results of the provision of public services - 30 minutes.
Previously acting order loses strength.
Order of the Ministry of Finance of the Russian Federation of July 2, 2012 N 99N "On approval of the administrative regulations of the Federal Tax Service for the provision of public services for free informs (including in writing) taxpayers, fees of fees and tax agents on existing taxes and fees, tax legislation and fees and procedures adopted in accordance with him, the procedure for calculating and paying taxes and fees, rights and obligations of taxpayers, payers of fees and tax agents, authorities of tax authorities and their officials, as well as on receiving tax declarations (calculations) "
Registration N 25312.
This Order comes into force on the expiration of 10 days after the day of its official publication.
Tax Declaration (calculation) must be presented in tax authority at the place of accounting of the taxpayer (payer of collection, tax agent) on the prescribed form on paper or on established formats in electronic form.
Taxpayers, the average number of employees of which for the previous calendar year exceeds 100 people, as well as the newly created (including during the reorganization) of the organization, the number of employees of which exceeds the specified limit, represent the tax declarations (calculations) into the tax authority for established formats in electronic form ( paragraph 1, paragraph 2 of paragraph 3 of Art. 80 of the Tax Code of the Russian Federation).
The grounds for refusing to accept the tax return (calculation) are listed in paragraph 28 of the Administrative Regulations of the Federal Tax Service for the provision of public services for free informs (including in writing) taxpayers, fees of fees and tax agents on existing taxes and fees, legislation on taxes and fees and feasible legal acts adopted in accordance with it, the procedure for calculating and paying taxes and fees, rights and obligations of taxpayers, payers of fees and tax agents, authority of tax authorities and their officials, as well as on receiving tax declarations (calculations) (calculations) ( Further - the Administrative Regulations) approved by the Order of the Ministry of Finance of Russia of July 2, 2012 N 99N.
1. In the case of submitting a tax return (calculation) directly by an individual basis for refusing to accept the tax declaration (calculation) are:
- lack of U. individualrepresenting the tax declaration (calculation) of documents that certify its identity;
- or a refusal of an individual to present official personproviding a state service for receiving the tax return (calculation), documents that certify the identity.
- the lack of documents confirming the authority of an individual - an authorized representative of the applicant to submit the tax declaration (calculation) or confirmation of the accuracy and completeness of the information specified in the tax declaration (calculation);
- either the refusal of this person to present an official providing a state service for receiving the tax declaration (calculation), documents that certify the powers of an individual - the authorized representative of the applicant;
4. In the case of submitting a tax return (calculation) on paper, the basis for refusing to receive the tax return (calculation) is:
- the lack of a head of the head (other representative - an individual) of the organization - the applicant (individual - the applicant or his representative) authorized to confirm the accuracy and completeness of the information specified in the tax declaration (calculation);
- or lack of printing organization;
- lack of reinforced qualified electronic signature of the head (other representative - individual) of the applicant organization (individual - the applicant or his representative);
- or the discrepancy between the owner of the qualified certificate of the key of the electronic signature of the head of the head (other representative - an individual) of the applicant organization (individual - the applicant or his representative);
The basis for receiving tax declarations (calculations) is the presentation in accordance with Tax Code The Russian Federation of Tax Declarations (Calculations) on the established form (established format) by the applicant to the Tax Inspectorate at the Accounting Tax Inspectorate (the applicant referred to the category of the largest taxpayers - in the Inspectorate of the Federal Tax Service of Russia at the place of its accounting as the largest taxpayer), unless otherwise provided by the legislation of the Russian Federations on taxes and fees.
Forms and formats of tax declarations (calculations) are approved in accordance with paragraph 2 and paragraph 7 of Art. 80 of the Tax Code of the Russian Federation (paragraph 186 of the Administrative Regulation).
At the same time, according to the Ministry of Finance of the Russian Federation, in the event of refusal to accept the tax declaration (calculation) on the basis of its inconsistency of the established form (established format), the tax declaration (calculation) is not recognized as submitted to the tax authority at the place of accounting of the taxpayer in established by law on taxes and fees order.
Failure to submit the tax declaration to tax laws and gathering legislation is tax offense, which is committed to attract a taxpayer to justice in accordance with Art. 119 of the Tax Code of the Russian Federation (letter of the Ministry of Finance of the Russian Federation dated November 7, 2008 N 03-02-07 / 1-456).
And on the issue of submission to the tax return to the tax authority in electronic form for an unidentified form, the Ministry of Finance of Russia spoke separately. So, in a letter dated September 20, 2013, No. 03-02-08 / 38953, he indicated that receiving tax returns in electronic form in telecommunication channels of communication is carried out using the tax authorities.
The presentation of tax declarations in electronic form for an unidentified form is impossible.
Ivanova Elena Nikolaevna,
An expert on taxation LLC "World of Consulting".
(calculation) presented by
mounted form (established format), in information resource
inspectorate of the Federal Tax Service of Russia;
4) at the request of the applicant to put on the replica represented by him
tax Declaration (Calculation) Marker for Taking Tax Declaration
(calculation) and the date of its reception.
191. Grounds for refusal to accept tax returns (calculation)
specified in paragraph 28
192. If there are at least one of the grounds specified in paragraph 28
for the provision of public services, informs the applicant about
that the tax declaration (calculation) is not adopted indicating the reasons for oral
form (if the tax declaration (calculation) is represented by the applicant
directly) or appropriate notice directed
applicant by mail by registered letter (if the tax declaration (calculation)
presented by mail with the description of the attachments of the attached documents,
certified by the officer of the Communication Department) or TKS (if
the tax declaration (calculation) is presented in electronic form for TKS).
193. The final result of the execution of the administrative procedure
receiving tax returns (calculations) are:
1) when submitting the tax declaration (calculation) by the applicant
directly:
the resource of the Inspectorate of the Federal Tax Service of Russia and the Posted by an official
responsible for providing public services at the request
applicant for copies of the Tax Declaration (Calculation)
tax declaration (calculation) and the date of its reception;
b) a message verbally on refusal to receive the tax declaration
(calculation);
2) when submitting the tax return (calculation) by mail:
a) registration of the tax declaration (calculation) in the information
resource inspection of the Federal Tax Service of Russia;
b) notification of refusal to accept the tax return (calculation),
sent to the applicant by mail by registered letter;
3) when submitting a tax return (calculation) in electronic
tKS form - registration of the tax declaration (calculation) in
information Resource Inspectorate of the Federal Tax Service of Russia, referral to the applicant
receiving reception and notice of reception (notification
a result of the reception) of the tax declaration (calculation) in the form of electronic
a document signed by the reinforced qualified electronic signature
authorized representative of the Inspectorate of the Federal Tax Service of Russia.
Receiving tax declarations (calculations) presented on paper
the carrier by the applicant is directly
194. Official responsible for providing
public services, when taking a tax return (calculation)
checks the presence of the grounds specified in paragraph 28 of this
Administrative regulations and the correctness of the tax filling
declaration (calculation) in accordance with the established procedure. IN
in particular, the presence of the following in the tax declaration (calculation)
details:
1) for an individual: surnames, name, patronymic (if available);
2) for the organization:
a) the full name of the organization (its separate division,
in the presence of its name);
b) INN, unless otherwise provided by the Tax Code of the Russian
Federation;
c) type of document: primary (corrective);
d) the names of the tax authority;
e) signatures of persons authorized to confirm the accuracy and completeness
the information specified in the Tax Declaration (Calculation).
If there are at least one of the grounds specified in paragraph 28
of this administrative regulation, and the absence of tax
declarations (calculation) of the details specified in this paragraph,
informs the applicant that the tax declaration (calculation) is not
adopted, indicating the reason.
195. In cases, if in the tax declaration (calculation)
(incorrectly) filled separate details and indicators that entails
the impossibility of their unequivocal reading, the official responsible
for the provision of public services, informs the applicant about
filling in the tax declaration (calculation) and the identified shortcomings, and
it also offers to eliminate the disadvantages immediately.
196. In the event that the applicant refuses to eliminate these
disadvantages immediately or their elimination is currently impossible,
official responsible for providing public services
accepts the tax declaration (calculation) and registers it in
information resource inspection of the Federal Tax Service of Russia.
On the title page Tax Declaration (Calculation) are affixed
the mark of its reception and the date of reception with the ottischi stamp "requires clarification."
date of receipt. In order to inform the applicant about the results of admission
the tax declaration (calculation) on its copies is affixed by the stamp "adopted.
Requires clarification. "
197. In the absence of the circumstances specified in paragraphs 194, 195
of this administrative regulation, on the title page adopted
tax declaration (calculation) official responsible for
providing public services, lies a mark on the reception
tax Declaration (Calculation) and the Date of Admission with the Printing Stamp "Adopted".
At the request of the applicant on the replica represented by the Tax Declaration
(calculation) The mark on the reception of the tax return (calculation) and
date of receipt.
198. Official responsible for providing
state service, no later than 2 working days from the date of station
marks for receiving the tax return (calculation) registers the tax
declaration (calculation) in the information resource of the Inspectorate of the Federal Tax Service of Russia and
assigns a tax return (calculation) registration number that
locked on its title page.
199. Registered Tax Declarations (Calculations) Official
the person responsible for providing the public service forms
packs depending on the category of applicants (taxpayers,
200. No later than the next day of registration
tax declarations (calculations), an official responsible for
providing public services, reports tax returns
(calculations) formed in packs depending on the category of applicants and
by types of forms, with a cover label in a structural unit,
responsible for entering and processing data to carry out data entry,
if no other order is set.
201. In cases of detection of an error in the tax declaration (calculation),
registered and transmitted in the prescribed order for input and
processing that does not allow it to enter its input indicated tax
declaration (calculation) is transmitted on an error detection day to structural
division responsible for providing public services for
the signature of the official of the structural unit responsible for
enter data and processing.
202. Official responsible for providing
state service, no later than 2 working days following the day
postal address specified in the constituent documents of the applicant if
other mailing address not specified by the applicant), an official
responsible for the provision of public services, prepares
a service note with the application of the tax return (calculation) on
the established fact for the signature of the Chief (Deputy Chief)
of its structural unit in the name of the head (deputy
chief) of the structural unit responsible for
camera tax inspections.
Receiving tax declarations (calculations) presented in electronic form
210. Electronic document flow when submitted by the applicant
tax Declarations (calculations) in electronic form for TKS
carried out if the applicant interacts with the Inspectorate of the Federal Tax Service of Russia in
electronic form for TKS and registered as a member
electronic document managementusing technical means
automatic creation (verification) reinforced qualified
e-signature in the inspection of the Federal Tax Service of Russia.
211. In the process of electronic document management when presenting
tax Declarations (calculations) in electronic form on TKS also
technological electronic documents specified in
paragraph 148 of this Administrative Regulation, and the notice of entering
notification of clarification.
The notice of obtaining an electronic document is formed for each
the following electronic document received by TCS: Tax Declaration
(calculation), confirmation of the date of sending, receipt receipt, notice
refusal in reception, notification of entering, notice of clarification.
212. In the implementation of electronic document management is ensured
storing all sent and accepted electronic documents on TKS, in
including technological electronic documents, with enhanced
qualified electronic signatures and qualified
certificates of electronic signature checks used for
the formation of these signatures.
213. Upon receipt of the tax return (calculation) in electronic
tKS form no later than four hours from its date of receipt of the official
the person responsible for receiving tax declarations (calculations) in
electronic form in TKS, performs using software
providing tax authorities The following actions:
1) checks in the tax declaration (calculation) authenticity reinforced
qualified electronic signature of the applicant;
2) forms a notice of receiving the tax return (calculation),
signs a strengthened qualified electronic signature
the authorized person of the Inspectorate of the Federal Tax Service of Russia and sends the applicant;
3) checks the presence of the grounds specified in paragraphs 28 and 194
of this administrative regulation.
214. If there are at least one of the grounds specified in paragraphs 28
and 194 of this administrative regulations, an official
responsible for receiving tax declarations (calculations) in electronic
tKS form, for one working day from the date of receipt of the tax
declarations (calculation) performs software using software
tax authorities are the following actions:
1) forms a notification of refusal to accept the reasons
failure or error message in case of impossibility to decipher
tax declaration (calculation);
2) signs a reinforced qualified electronic signature
authorized person Inspectorate of the Federal Tax Service of Russia Notice of refusal failure;
3) sends a refusal notification in the reception (error message)
applicant.
215. In the absence of grounds specified in paragraphs 28 and 194
of this administrative regulation, an official responsible
for receiving tax declarations (calculations) in electronic form for TKS, in
for one working day from the date of receipt of the tax declaration
(calculation) performs using tax software
the following actions:
1) registers the tax declaration (calculation), forms a receipt of
reception, signs it with a strengthened qualified electronic signature
authorized person Inspectorate of the Federal Tax Service of Russia;
2) Sends a receipt for acceptance to the applicant.
216. The date of submission of the tax declaration (calculation) by the applicant in
electronic form for TKS through a specialized telecom operator
the date recorded in confirmation of the date of dispatch is considered.
Tax Declaration (calculation) in electronic form for TKS is considered
accepted by the Inspectorate of the Federal Tax Service of Russia, if the applicant received a receipt about
reception signed by a strengthened qualified electronic signature
authorized person Inspectorate of the Federal Tax Service of Russia.
Date of receipt of the tax declaration (calculation) in electronic form
in TKS, the Inspectorate of the Federal Tax Service of Russia is considered the date specified in the receipt
217. According to the results of processing the tax declaration (calculation) in
electronic form using tax software
organs are formed notification of entering or notification of clarification in
the case of identifying errors in the submitted tax return (calculation).
218. Officer responsible for receiving tax returns
(calculations) in electronic form for TKS, within 2 business days from the day
directions of the receipt of admission to the applicant signs the entry notice
or notice of clarification of reinforced qualified electronic
signature of the authorized person inspection of the Federal Tax Service of Russia and sends it
applicant.
219. At the request of the applicant, the tax declaration (calculation) adopted in
electronic form in TKS, prints and stamped about
taking the tax return (calculation).
220. When receiving from the applicant, classified as the largest category
taxpayers, tax declaration (calculation) in electronic form
TKS, which should be directed for further processing in other
inspectorate of the Federal Tax Service of Russia at the subject of the applicant on the grounds,
provided for by the Tax Code of the Russian Federation no later than
four hours from the moment of its receipt of the official responsible for
receiving tax returns (calculations) in electronic form for TKS
inspectorate of the Federal Tax Service of Russia at the applicant's location as the largest
the taxpayer performs actions in accordance with paragraphs 213,
214 of this administrative regulation.
In the absence of grounds specified in paragraphs 28 and 194 of this
Administrative regulations, tax declaration (calculation) no later than
four hours from the moment of its receipt in electronic form by TKS
sent for further processing using software
providing tax authorities in other inspections of the Federal Tax Service of Russia at the placement
the applicant on the grounds provided for by the Tax Code of the Russian
Federation.
221. Officials of inspections of the Federal Tax Service of Russia at the place of accounting of the applicant,
specified in paragraph 220 of this Administrative Regulations, perform
actions similar to actions in accordance with paragraph 213,
subparagraphs 1, 2 of clause 214, subparagraph 1 of paragraph 215, paragraph 217
of this administrative regulation.
222. Reception receipt or notification of refusal to accept tax
declarations (calculations), notifications of entering or notification of clarification,
decorated in the prescribed manner, officials responsible for
receiving tax declarations (calculations) in the inspections of the Federal Tax Service of Russia at the place
accounting of the applicant specified in paragraph 220 of this Administrative
regulations, within the deadlines provided for in paragraphs 214, 215, 218 of this
Administrative regulations, send to the inspectorate of the Federal Tax Service of Russia at the place
taking into account the applicant as the largest taxpayer for further
sending to the applicant.
223. Officer responsible for receiving tax returns
(calculations) in electronic form for TKS in the inspection of the Federal Tax Service of Russia at the place
taking into account the applicant as the largest taxpayer, no later than two
hours from the date of receipt of the receipt of reception or notification of refusal to
reception, notifications about entering or notifications about clarification signs
the corresponding technological electronic document enhanced
qualified electronic signature authorized person inspection FTS
Russia and sends it to the applicant.
IV. Forms of control over the provision of public services
The procedure for the implementation of current monitoring of compliance and execution
responsible officials of the provisions of this administrative
regulations and other regulatory legal acts establishing requirements
to the provision of public services, as well as making solutions
224. Current monitoring of compliance and execution by officials
persons responsible for providing public services
the provisions of this administrative regulation and other regulatory
legal acts establishing requirements for the provision
" № 7/2008
Taxpayers have the right to receive free information from tax authorities (including in writing): On existing taxes and fees, tax legislation and fees and regulatory legal acts adopted in accordance with it; on the procedure for calculating and paying taxes and fees; On the rights and obligations of taxpayers; powers of tax authorities and their officials; And also to receive forms of tax returns (calculations) and explanations on the procedure for filling them (sub. 1, paragraph 1 of Art. 21 of the Tax Code of the Russian Federation).
Accordingly, the tax authorities are required to submit relevant information (sub. 4 of paragraph 1 of Art. 32 of the Tax Code of the Russian Federation).
This duty is also enshrined in paragraph 5.6 of the Regulations on the Federal Tax Service, UTV. Decree of the Government of the Russian Federation of September 30, 2004 No. 506.
Also, Article 32 of the Tax Code of the Russian Federation regulates the issuance of a certificate of the state of settlements of a particular taxpayer (payer of fees or tax agent) for taxes, fees, penalties and fines based on the tax authority.
New Regulations
Order of the Ministry of Finance of Russia of January 18, 2008 No. 9N approved the Administrative Regulations of the Federal Tax Service for the Performance of the State Function on Free Informing (including in writing) taxpayers, fees of fees and tax agents.
The order is registered in the Ministry of Justice of Russia 14.04.2008 No. 11521, published in " Russian newspaper"On May 13, 2008 No. 100, entered into force on the expiration of 10 days after the day of its official publication.
The new regulation significantly exceeds the volume of a similar document, which was approved by the Order of the Federal Tax Service of Russia of 09.09.2005 No. SAE-3-01 / [Email Protected]
The goal that the developers persecuted is to improve the quality of employees tax inspections and the creation of comfortable conditions for taxpayers, formalization of procedures for their communication.
Main treatments
Informing taxpayers may be oral, written, public.
The execution of the tax authorities of the state function on informing includes five administrative procedures. It:
- individual informing taxpayers based on appeals orally;
- individual informing taxpayers on the basis of appeals in writing (including transferred to in electronic format);
- public informing taxpayers;
- individual informing taxpayers on the state of settlements;
- reception of tax declarations (calculations) and individual informing taxpayers on the results of receiving tax declarations.
In the new regulation, it is described in detail, as what time, in what order officials of the tax authorities must fulfill each of these procedures, a list of grounds for refusing information, the procedure for appealing (inaction) of officials.
The applications to the regulations contain:
- information about contact phones;
- internet addresses of the territorial bodies of the Federal Tax Service of Russia, performing a state function;
- block diagrams of administrative procedures;
- forms of documents used in the execution of the state function to inform taxpayers.
Be mutually polite
And in the old, and in the new regulation contains requirements for the obligatory location of the department of working with the population on the first floor of buildings, to their technical and software equipment. But now in paragraph 20 of the document, attention is paid to the recommendations for officials in the performance of the state function to carry Badges with the name, name, patronymic and office. However, this information may be in the form of a plate in the workplace.
With oral communication, including by phone (paragraph 28 and 29 of the document), the representative of the tax authority and the taxpayer is obliged to introduce themselves to each other.
Officials of tax authorities are charged with the duty (paragraph 13) correctly and carefully refer to taxpayers (their representatives), not to humiliate their honor and dignity, as well as in politely to inform taxpayers (their representatives) on the merits. But to discuss the actions of their colleagues, the legal assessment of acts (decisions) of tax authorities, officials are not entitled (p. 14 of the document).
If asked question It is not included in the competence of an employee of the department of work with taxpayers, he should appeal for help from a colleague from the corresponding structural unit. At the same time, the heads of structural divisions are obliged to send a list of duty officers to the department with taxpayers every month and their contact phones (p. 32).
In communication will refuse if the appeal will not go to the place tax accountingIf the question is beyond the competence of the tax authorities, if confidential information or the taxpayer request is requested, will contain obscene or offensive expressions (p. 12 and 97 of the document).
Receiving visitors without a lunch break
The reception of taxpayers should be carried out daily, except weekends and holidays. This order was provided in the old regulation. The innovation is that receiving visitors is now prescribed to exercise during the entire working day without a lunch break.
Delivery of declarations
The procedure for receiving tax declarations is described quite in detail (in section 18 and 3 block diagrams in the application).
Now the time of communication of the parties is regulated. The maximum reception time of one tax declaration (calculation) is ten minutes (p. 130 of the document). And the maximum waiting time for the taxpayer (his representative) in the queue is 30 minutes.
However, during the period of reporting (five days before the deadline for submission of declarations), the Inspection Guide may increase the waiting time "taking into account available resources", but not more than two hours. At the same time, all taxpayers (their representatives), who applied to the Inspectorate of the Federal Tax Service of Russia, should be ensured in the inspection of the Federal Tax Service of Russia no later than forty minutes before the end of the working day (paragraph 130). In addition, it is possible to extend the operation time of the inspection.
Attending reporting will check the documents certifying the personality and authority (paragraph 132). The declaration will not take place if:
- these documents will not be presented;
- the declaration does not correspond to the mounted form;
- the declaration is not signed.
In this case, the reasons for the refusal are orally explained, or the taxpayer is sent by the notification by postal registered mail (paragraph 134).
If a declaration applies, information from which requires clarification, or possibly ambiguous reading of the indicators, the inspector is obliged to clarify the shortcomings and suggest them to correct immediately (paragraph 137). And if you make the necessary changes immediately, it is immediately impossible or the rating refuses to do this, then the declaration is still accepted, but marked "adopted. Requires clarification" on the title page (p. 138). The taxpayer is sent notice of the need to clarify the declaration with the transfer of deficiencies and the proposal to clarify the 5-day period (paragraph 139).
Regulated the procedure for receiving declarations that were received by mail and in electronic form (Section 20 and 21). For the first time, the obligation to accept documents with the electronic signature of the taxpayer is fixed.
Oral requests
According to the rules, citizens and entrepreneurs are enshrined in the document will be able to contact the tax services personally or by telephone, to make written requests or send them by e-mail.
With oral request, you can personally contact the inspection at the place of registration, or by phone the inspection reference service or a higher authority.
The maximum time of submission to the taxpayer (its representative) information is 15 minutes (clause 27). A duty officer can be attracted to the answer (paragraph 32).
If the questions posed in the appeal are not subject to the competence of the tax authority and are confidential, the taxpayer (its representative) is proposed to be a written appeal to the competent authority (p. 31).
If the response requires a presentation of extracts from regulatory legal acts, clarifications of the Ministry of Finance of Russia and the methodical materials, propose to send a written request.
It seems that in practice you can always find a reason to do this.
Written requests
To get a written response to a question, the taxpayer needs to be a special request, it must contain details in the document (full name of the organization, INN, postal address, FIO of the head or authorized representative of the organization, etc.).
Samples of the written request are given in the application to the document.
Appeal can be transferred to the inspection personally, directed by normal or email.
Answers should be issued within 30 calendar days From the date of registration of appeal, recommendations for forwarding issues to other instances - within five days.
In the regulations, it is clearly indicated, in what cases can be denied explanation (a request for information that makes up the Secret, appeal without specifying the sender's details, etc.). In addition, the tax authorities do not conduct an examination of contracts, do not respond to repeated appeals if they have already been answered.
If the tax authority is not competent in this matter, the taxpayer will inform about this, will recommend writing to the higher authority and their details will be issued. If the question is not resolved by law, it is also obliged to report.
Public informing
Public informing involves the placement of the necessary taxpayer information on sites, in the media, on stands, conducting seminars.
The regulation defines a list of information that should be contained on the official website of the management of the Federal Tax Service of Russia and information stands (racks) of tax authorities. In particular, posted: phone number " hot line"; the procedure for filling the tax declarations (calculations); samples of filling in payment orders; samples of applications and appeals; taxpayer calendar; free software developed by the Federal Tax Service of Russia to assist taxpayers; typical questions and answers to them; schedule of seminars," round tables "and other informational and educational events for taxpayers.
Officials of structural units of the inspections and the Offices of the Federal Tax Service of the Federal Tax Service of the Structural Unit of Inspections of Inspections and PNFs of the Federal Tax Service of the Federal Tax Service is in seminars.
It is recommended to provide the possibility of taxpayers in advance (their representatives) to ask questions on the topic of the seminar through the official website of the management of the Federal Tax Service of Russia. When conducting seminars, it is recommended to use visual benefits, methodological literature, to analyze the most typical mistakes taxpayers on specific examples.
Liability taxia
The new regulations envisage that the responsibility of officials of tax authorities for decisions and actions (inaction) comes in accordance with the Tax Code of the Russian Federation and the legislation. The taxpayer may appeal them into a higher tax authority (a higher officary person) or to the court (paragraph 171).
