Tax ru - official website of the Federal tax service Russian Federation(FTS of Russia).

Tax ru contains information relating to general information about the service, materials addressed to individuals and legal entities, as well as individual entrepreneurs, electronic services, service news and more.

To work with a web resource, first of all, select desired region. To do this, you need to go to the corresponding list presented in the upper left corner of the site. This will allow you to display materials related to the region you need.

Also at the top of the web resource are links to materials higher authorities(Government of the Russian Federation and the Ministry of Finance of Russia), a video assistant that combines informational video materials of the Federal Tax Service of Russia, and documents containing regulatory legal acts published and developed by the Federal Tax Service.

In addition, you can go to the English version of the site or the version for the visually impaired (links are also provided at the top of the tax ru web resource).

The search bar can help you find the necessary materials on the site, where it is enough to indicate the keywords that describe the information you are looking for. Next to the search bar are links to official groups FTS of Russia in social networks.

For those who wish to learn more detailed information about the service, just click on the link "About the Federal Tax Service of Russia", located in the upper right part of the Internet resource.

As a result, you will be able to get acquainted with the official data on the Federal Tax Service, its structure, history and functions, open data and printed publications, activities, public council and other information related to the tax service.

There is also a database of documents, materials related to interaction with other government agencies RF, and credit organizations and multifunctional centres. Also here you can familiarize yourself with the schedule of educational materials of the Federal Tax Service of Russia, file objections to the act tax audit, go to information about pre-trial settlement tax disputes, as well as visit recommended sites.

In addition, the link “About the Federal Tax Service of Russia” provides contact information, which, by the way, is also dedicated to a separate tab on home page site tax ru. Here you can get acquainted with the list of inspections, see their location on the map, find out about working hours and phone numbers, read information for the media and other information.

Three large sections on the tax ru website are dedicated to different categories of users: individuals, individual entrepreneurs and legal entities. Each of the sections includes large information blocks: "I'm interested", "Pay taxes" and "Industry specifics" (the latter is not available for individuals). Each of them contains a lot of useful materials for a specific category of users, obtaining full access to which it is possible through a personal account.

A number of important materials are located directly on the main page tax ru. So, news of the Federal Tax Service of Russia, as well as mass media materials about the Federal Tax Service of the Russian Federation are posted here.

Also on the main page of the official website of the Federal Tax Service of Russia there are links to the most popular electronic services, including the VAT office of Internet companies, business risks: check yourself and the counterparty, single register small and medium-sized businesses, frequently asked questions, find out the TIN, pay taxes, online registration for admission to the inspection, solutions to complaints. To go to the full list of services, just use the "All services" tab.

Many useful links can also be found at the bottom of the tax ru website. So, here are links to electronic services, software tools, open data and electronic brochures. Here you can also go to video materials (including presentation materials), documents and the tax code. Links to the list of mandatory requirements, a forum and contacts, as well as vacancies and sponsored orphanages are also posted here. Also here are links to the official groups of the Federal Tax Service of Russia in social networks.

If necessary, you can also leave your opinion about the work of the tax ru web resource, for which it is enough to go to the appropriate tab located on the right side of the site and fill out the form provided.

One of the priority tasks facing the Russian state and, above all, the executive branch, is to ensure law and order in the sphere of tax relations based on norms tax legislation RF. They arise between and acting on behalf of the state tax authorities.

Tax authorities of the Russian Federation- "a unified centralized system of bodies for monitoring compliance with the tax legislation of the Russian Federation, the completeness and timeliness of payment to the relevant tax and fees", and in cases provided for by the legislation of the Russian Federation, over the correctness of the calculation, completeness and timeliness of payment to the relevant budget system Russian Federation other obligatory payments, established by law the Russian Federation, as well as control and supervision over the production and circulation of ethyl alcohol, alcohol-containing, alcoholic and tobacco products and over compliance with the currency legislation of the Russian Federation within the competence of the tax authorities.

The Federal Tax Service

• By Decree of the President of the Russian Federation of November 21, 1991 No. 229, the State Tax Service of the RSFSR was established.
• In December 1998, by Decree of the President of the Russian Federation of December 23, 1998 No. 1635, the State Tax Service of the Russian Federation was transformed into the Ministry of the Russian Federation for Taxes and Duties (MTS of Russia).
• In March 2004, in accordance with Decree of the President of the Russian Federation No. 314 of 09.03.2004 “On the System and Structure of Federal Executive Bodies”, the Ministry of Taxation of Russia receives its modern name and becomes the Federal Tax Service.

Federal Tax Service of Russia is an authorized federal executive body that carries out state registration legal entities, peasant (farm) households and individuals as individual entrepreneurs.

Today, the main document regulating the rights and obligations of tax authorities is tax code RF.

In parallel, the Law of the Russian Federation dated March 21, 1991 No. 943-1 “On the tax authorities of the Russian Federation” is in force.

The Federal Tax Service of Russia carries out its activities directly and through its territorial bodies.

1. Central office.

2. Interregional inspections for federal districts(Central, Volga, Southern, Siberian, Far Eastern, Northwestern and Uratsky).

3. Interregional Inspectorate for Centralized Data Processing (MI FTS of Russia for Data Center).

4. Interregional inspections for the largest taxpayers (MI FTS of Russia for CT), which include:

• MI of the Federal Tax Service of Russia for KN under No. 1 (administers oil producing organizations);
• MI of the Federal Tax Service of Russia for KN No. 2 (administers gas producing organizations);
• MI of the Federal Tax Service of Russia for Tax Code No. 3 (administers excise tax payers);
• MI of the Federal Tax Service of Russia for KN No. 4 (administers energy organizations);
• MI of the Federal Tax Service of Russia for KN No. 5 (administers metallurgical organizations);
• MI FTS of Russia for KN No. 6 (administers transport organizations);
• MI of the Federal Tax Service of Russia for KN No. 7 (administers telecommunications organizations);
• MI of the Federal Tax Service of Russia for KN No. 8 (administers machine-building organizations and military-industrial complex enterprises);
• MI FTS of Russia for KN No. 9 (administers banks).

5. 82 departments for the constituent entities of the Russian Federation (UFNS of Russia).

6. Territorial inspections (IFTS of Russia).

7. Inter-district inspections(Interdistrict inspections of the Federal Tax Service of Russia), other structural divisions.

Example. The structure of the tax authorities of the Chuvash Republic

Thus, the tax authorities in the Russian Federation are the Federal Tax Service and its divisions. The Federal Tax Service is a federal executive body that reports to the Ministry of Finance.

Powers of the Federal Tax Service

The service is an authorized federal executive body that carries out state registration of legal entities, individuals as and peasant (farm) enterprises.

In cases of liquidation of legal entities, the Federal Tax Service of Russia acts as an authorized federal executive body that ensures the representation in bankruptcy cases and in bankruptcy proceedings of claims for the payment of mandatory payments and claims of the Russian Federation for monetary obligations.

The Federal Tax Service carries out its activities in cooperation with other federal executive authorities, executive authorities of the constituent entities of the Federation, local governments and state, public associations and other organizations.

Picture. Unified centralized system of tax authorities

The Federal Tax Service and its territorial bodies constitute a single centralized system of tax authorities.

The Federal Tax Service is headed by a head appointed to and dismissed by the Government of the Russian Federation on the proposal of the Minister of Finance of the Russian Federation. The head of the Federal Tax Service is personally responsible for the fulfillment of the tasks assigned to the Service.

The head of the Federal Tax Service has deputies who are appointed and dismissed by the Minister of Finance of the Russian Federation on the proposal of the head of the Service.

• Control over compliance with the legislation on taxes and fees, correctness of calculation, completeness and timeliness of payment of taxes, fees and other obligatory payments;
• Development and implementation of tax policy to ensure timely receipt of taxes and fees to the budget;
• Currency control within the competence of the tax authorities;

• control and supervision over compliance with the legislation of the Russian Federation on taxes and fees, as well as regulatory legal acts adopted in accordance with it, the correctness of the calculation, the completeness and timeliness of the payment of taxes and fees, and in cases provided for by the legislation of the Russian Federation, the correctness of the calculation, completeness and the timeliness of making other obligatory payments to the relevant budget, the submission of declarations, the implementation currency transactions residents and non-residents;
• state registration, individuals as individual entrepreneurs and peasant (farmer) households;
• accounting of all taxpayers, maintaining the Unified State Register of Legal Entities, the Unified State Register of Individual Entrepreneurs and the Unified State Register of Taxpayers;
• informs taxpayers free of charge (including in writing) about applicable taxes and fees, legislation on taxes and fees and regulations adopted in accordance with it, the procedure for calculating and paying taxes and fees, the rights and obligations of taxpayers, the powers of tax authorities and their officials and also provides forms tax reporting and explains how to fill them out;
• refund or offset of overpaid or overcharged amounts of taxes and fees, as well as penalties and fines;
• adopts, in accordance with the procedure established by the legislation of the Russian Federation, decisions on changing the terms for the payment of taxes, fees and penalties;
• establishes (approves) the form of a tax notice, the form of a demand for payment of tax, the forms of an application, notification and certificate of registration with a tax authority;
• develops forms and procedure for filling out tax calculations, forms tax returns and other documents in cases established by the legislation of Russia, and sends them for approval to the Ministry of Finance;
• verification of the activities of legal entities, individuals, peasant (farm) enterprises in the established field of activity.

The Federal Tax Service has the right to organize the conduct of the necessary tests, examinations, analysis and assessments, as well as scientific research on the implementation of control and supervision, request and receive information necessary for decision-making, give legal entities and individuals explanations on issues related to the established area activities.

The Federal Tax Service is not entitled to carry out regulatory legal regulation in the established area of ​​activity, except in cases established by federal laws, decrees of the President of the Russian Federation and resolutions of the Government, as well as management state property and provision of paid services.

• Require documents that are the basis and confirm the correct calculation and timely payment of taxes;
• Conduct ;
• When checking, seize documents indicating that there is reason to believe that these documents will be destroyed, hidden, changed, replaced;
• Call in tax authorities taxpayers to give explanations in connection with the payment of taxes by them, or in connection with a tax audit;
• Suspend operations on taxpayers' bank accounts, seize taxpayers' property;
• Inspect any warehouse, retail and other premises used by the taxpayer. Conduct an inventory of property;
• Determine the amount of taxes to be paid in, by calculation, based on available information;
• Require taxpayers to eliminate identified violations, monitor compliance with these requirements;
• Collect arrears on taxes and fees, penalties;
• Require banks to provide documents confirming the execution of taxpayers and collection orders of tax authorities to write off taxes and penalties from accounts;
• Involve for holding tax control specialists, translators, experts;
• Call as witnesses persons who are aware of any circumstances that are important for the conduct of tax control;
• Submit a petition for the annulment, suspension of licenses issued to legal entities and individuals;
• File claims in courts of general jurisdiction or arbitration courts.

Thus, the rights of the tax authorities are quite broad. With regard to the duties of officials of tax authorities, they are obliged to:

• act in strict accordance with and other federal laws;
• exercise within its competence the rights and obligations of tax authorities;
• treat taxpayers, their representatives, other participants in tax legal relations correctly and attentively, not humiliate their honor and dignity.

Federal tax service as a subject of state financial control

Transition to market relations in the economy, changes in the field of pricing and planning, the emergence of such economic entities as, the transformation of taxes into the main source of state revenue, etc. necessitated the emergence of new bodies that implement, and new forms of its implementation.

By Decree of the President of the Russian Federation No. 1635 of December 23, 1998, the State Tax Service of the Russian Federation was transformed into the Ministry of the Russian Federation for Taxes and Duties. Also, by Presidential Decree No. 314 of March 9, 2004, the Ministry of the Russian Federation for Taxes and Duties was renamed the Federal Tax Service.

The main task This service is to monitor compliance with the legislation on taxes and fees, the correctness of their calculation, the completeness and timeliness of their contributions to the relevant budgets and off-budget funds state taxes and other payments established by the legislation of the Russian Federation, subjects of the Russian Federation and local governments within their competence.

• conducts directly and organizes the work of state tax inspections to exercise control over compliance with legislation on taxes and other payments to the budget;
• produces in ministries and departments, at enterprises, in institutions and organizations based on any form of ownership, and among citizens monetary documents, registers accounting, plans, estimates, declarations and other documents related to the calculation and payment of taxes and other payments to the budget;
• organizes the work of state tax inspections for accounting, evaluation and sale of confiscated, ownerless property, treasures;
• carries out the return of excessively collected and paid taxes and other obligatory payments to the budget through credit organizations;
• analyzes reporting, statistical data and the results of on-site inspections, prepares proposals on the basis of them for the development of instructive guidelines and other documents on the application of legislative acts on taxes and other payments to the budget and other functions.

Review of useful services of the site Nalog.ru (www.nalog.ru).

Personal account of the taxpayer (individual) 1: find out your debt

What needs to be entered? TIN, Last name, First name, Region.

What information will I receive? « Personal Area taxpayer" provides users with the opportunity to search for information about debts on property, transport, land taxes, personal income tax and print a fine receipt to Sberbank. Information obtained using this service, do not constitute a tax secret. Find out debt and taxes by TIN

Personal account of the taxpayer (individual) 2 (advanced)

What needs to be entered? It is enough to enter ONE of the fields: Name (simply Yandex, Gazprom, etc.) and/or PSRN\GRN\TIN and/or Address and/or Region and/or Date of registration.

What information will I receive?

• Name of the legal entity;
• Address (location) of the legal entity;
• OGRN;
• Information about state registration organizations;
• Date of making an entry in the Unified State Register of Legal Entities (registration of a legal entity);
• The name of the registration authority that made the entry (Tax);
• Address of the registration authority;
• Information on amendments to the Unified State Register of Legal Entities;
• Information on state registration of changes made to the constituent documents of legal entities;
• Information about licenses, registration as insurers in funds, information about registration.

Also recently, on the same tax website, information from the EGRIP (OGRNIP, OKVED, etc.) appeared on all individual entrepreneurs.

Search by: OGRNIP / TIN or full name and region of residence (patronymic name is not required)

The site has a complete database of organizations and individual entrepreneurs of the Russian Federation. .

Determination of the details of the IFTS (tax)

What needs to be entered?

What information will I receive? Tax office name, address, phone number, OKPO code.

Payment order or receipt.

What needs to be entered?

• IFTS code:
• Municipality:
• Type of payment:
• Payment type:
• Tax group:
• Tax:
• The status of the person who issued payment document:
• Payment basis:
• Taxable period:
• Date of signature of the declaration by the taxpayer:
• Order of payment:
• Name:
• Payer's bank:
• Account No:
• Sum:

What will I get? Payment to a bank or a receipt for a savings bank.

An individual entrepreneur can pay everything through Sberbank with receipts - any taxes and insurance payments (PFR, FSS, medical insurance). Save your receipt!!!

How to find out your TIN

What needs to be entered? IFTS code. These are the first 4 digits of your TIN.

• Surname:
• Surname:
• Date of Birth:
• Type of identity document:
• Series and document number:
• Document issue date:

What information will I receive? Your TIN number (find out the TIN of an individual).

By address, determine OKATO, OKTMO, index, etc.

In the process of entering information, a drop-down list will appear containing information about the first 10 addresses corresponding to the entered parameters.

Information input:

1. it is advisable to start in the following order: street locality city ​​region;
2. exercise through gaps;
3. use only the name of address objects;

If you did not find the required address in the drop-down list, enter the name of the address element of a higher level, for example, city, region.

What needs to be entered?

• street
• city
• Enough street and city

What will I get?

Sign up for an appointment with the tax office

In the event that the employee who receives the selected service is busy, it is allowed to start the appointment later than the selected time, while the taxpayer is guaranteed an appointment within half an hour.

If the taxpayer is more than 10 minutes late, the taxpayer loses the right to priority service and is served on a first-come, first-served basis.

Priority service by appointment is subject to:

compliance of the data of the presented identity document with the data specified when registering online.

applying for the service selected when booking online.

To receive the selected service in the IFTS hall, you need to receive a coupon before the appointed time electronic queue. To do this, enter the "PIN-code" specified in the current ticket in the electronic queue terminal and receive a printed ticket of the electronic queue.

IP personal account

On the site tax.ru there is a personal account for individual entrepreneurs, where you can find out about the payment of taxes by individual entrepreneurs of debt, fines and penalties.

There are also for tax accounting on the USN and UTII. For employees: generate payments, 4-FSS, Unified settlement, submit any reports via the Internet, etc. For newly created individual entrepreneurs now (free of charge).

Personal account LLC (legal entities)

There is an office for legal entities (LLC) on the tax website, where you can find out about tax payments, fines and checks.

The Federal Tax Service (FTS of Russia) is a federal executive body, the full information about which is available on its official website.

The official website of the service has two versions: Russian and English. In addition, there is also a version for visually impaired users. The corresponding choice can be made in the upper right corner of the web resource.

The Federal Tax Service of Russia official website allows you to familiarize yourself with materials addressed to individuals, individual entrepreneurs and legal entities. Relevant links can be found at the top of the resource. Here you can also find information on how to get a personal account and what opportunities it opens up.

The official website of the Federal Tax Service also allows you to get acquainted with general information, to which the tab "About the Federal Tax Service of Russia" will help to go. So, here you can find information about the structure, functions, history, activities of the service and other helpful information. Here you can also get acquainted with the contacts of the Federal Tax Service, the database of documents, the interaction of the service with other institutions and organizations.

The official website of the Federal Tax Service of Russia is also a set of services that can be used directly on the web resource. To get acquainted with their full list, it is enough to use the "All Services" tab, presented on the main page of the site. Here you can also access the most popular electronic services.

Also, the official website of the Federal Tax Service has news of the service and media materials about the Federal Tax Service. In addition, the main page contains materials related to taxation in Russia and other functions of the Federal Tax Service.

It is worth paying attention to the lower part of the official website of the Federal Tax Service, where, among other things, there are links to open data, videos, documents, vacancies and a forum.

The official website of the Federal Tax Service of Russia also has links to the pages of the service in various social networks, such as Facebook, Twitter and VKontakte.

You can also express your opinion about the operation of the site using the appropriate tab provided on the right side of the web resource, where you will need to answer questions related to working with the official website of the Federal Tax Service.

Determination of the details of the Federal Tax Service Inspectorate, the state registration authority of legal entities and / or individual entrepreneurs serving this address.
The service allows the taxpayer to find out the number of his tax office at his address.

service.nalog.ru/addrno.do

Federal Information Address System

The Federal Address Information System (FIAS) contains reliable uniform and structured address information on the territory of the Russian Federation, available for use by public authorities, local governments, individuals and legal entities.

The system was developed in accordance with the Decree of the Government of the Russian Federation of June 10, 2011 No. 1011-r. Information from FIAS is presented on the basis of the administrative-territorial division of the constituent entities of the Russian Federation and on the basis of the municipal division.

The address information contained in FIAS is open and provided free of charge.

fias.nalog.ru

Registration of an individual with a tax authority

Registration of an individual with a tax authority on the territory of the Russian Federation.
The service allows:
- fill out an application of an individual for registration with a tax authority on the territory of the Russian Federation;
- register and send the completed application to the tax authority;
- receive information about the status of processing the application in the tax authority on the website and at the address Email(if you indicate it in the application in the section "Contact details of the applicant");
- print the completed application.

service.nalog.ru/zpufl/

Personal account of the taxpayer for individuals

The Internet service "Personal Account of the Taxpayer for Individuals" allows the taxpayer to:
- receive up-to-date information on tax debts to the budget, on the amounts of accrued and paid tax payments, on the presence of overpayments, on objects of movable and real estate;
- control the state of settlements with the budget;
- receive and print tax notices and receipts for payment of tax payments;
- receive tax notices;
- pay tax debt and tax payments;
- apply to the tax authorities without a personal visit to the tax office.

service.nalog.ru/lk/

The “Know Your Debt” service provides users with the ability to search for information about debts for property, transport, land taxes, personal income tax (only for individuals, citizens of the Russian Federation) and print a payment document (notice) in the form No. PD (tax) . We also draw your attention to the fact that the information obtained using this service does not constitute a tax secret.

service.nalog.ru/debt/

Information about legal entities and individual entrepreneurs in respect of which documents for state registration are submitted

Information about legal entities and individual entrepreneurs in respect of which documents for state registration are submitted, including for state registration of changes made to the constituent documents of a legal entity, and changes to information about a legal entity contained in the Unified State Register of Legal Entities.

service.nalog.ru:8080/uwsfind.do

Messages of legal entities published in the journal "State Registration Bulletin"

Messages of legal entities published in the journal "Bulletin of State Registration" on the adoption of decisions on liquidation, reorganization, reduction authorized capital, on the acquisition by a limited liability company of 20% of the authorized capital of another company, as well as other messages from legal entities that they are required to publish in accordance with the legislation of the Russian Federation.

search.vestnik-gosreg.ru/vgr/

Information published in the journal "State Registration Bulletin" on the decisions taken by the registering authorities

search.vestnik-gosreg.ru/fz83/

Submission of electronic documents to the Federal Tax Service of Russia for state registration

The Federal Tax Service provides an opportunity for legal entities and individuals registered or registered as individual entrepreneur, send documents for state registration to in electronic format through the Internet.