Tax Law regulates the part of the financial legislation, in which there are certain relations between its subjects, based on the establishment and collection of taxes.In tax law, as well as any other legal aspect, if between subjects there are some relationships, it is appropriate to talk about this expression, as the rights and obligations of taxpayers.
taxpayers in the Russian Federation recognized physical persons, companies, paying taxes and complying with emerging responsibilities in this regard.The legal relations in the field of tax legislation may occur, terminated or modified only by the occurrence of the relevant legal facts, which give the right to do.
Basic rights of taxpayers are guaranteed by the Constitution of the Russian Federation, these include:
· Establishing a tax only on a statutory basis.
· The introduction of the ban on retroactive laws regulating new taxes as well as taxes hectares, leading to the deterioration of the situation of the taxpayer.
rights, duties and responsibilities of taxpayers have no age restrictions, because the only condition for their occurrence is considered to be the acquisition of the object taxable.Of course, the duty of taxpayers (individuals and organizations) are different, simply because they are different from other types of activity, ownership and management.
rights and obligations are governed by the relevant articles of the taxpayers in the tax legislation.
We will not dwell on each category, there is a clear distinction between them in the NT, we should mention only one fact: the list of rights and obligations in the legislation is not conclusive.In life there are situations where the resolution is in accordance with the norms stipulated by the civil, not the Tax Code, which requires, above all, orientation on the rights and duties of the subject as a citizen, not the taxpayer.
Rights and obligations of taxpayers
payer has the right to:
· To receive free information in written or oral form of the currently existing taxes (levies) to the local tax authority.
· to receive from the Ministry of Finance written explanations concerning the application of the eligibility of local tax entities, municipalities standards Law on taxes (fees).
· In the use of established legislated tax benefits.
· On receipt of installments, delay, and the tax credit.
· On refund or offset of the excessively paid sums in taxes;
· In view of its own interests on their own or through a representative.
· At present explanations on the taxes paid by the authorized bodies.
· On a personal presence at the on-site tax inspection.
· To receive copies of the decisions taken by the tax authorities.
· On the requirement of compliance with the legislation by the tax authorities of committing acts against the taxpayer.
· On failure to comply with the requirements of misconduct.
· On appeal to the law made by the acts and decisions of tax authorities and officials.
· In compliance with the requirement of tax secrecy.
tax payer is obliged to:
· pay taxes.
· Stand promptly registered as a taxpayer.
· Keep a record of your own income if this obligation demanded by the legislation.
· Provide the local authorities in a strictly specified time tax calculation and declaration (if required).
· At the request of the tax authority to provide a book on accounting business transactions (applies to IP practicing notaries, lawyers).
· Provide the required list of documents, which is conducted on the basis of the calculation of taxes to the tax authorities.
· Do not interfere with tax instances, officials perform duties prescribed by law.
· persist for 4 years of tax and accounting information.
Rights and obligations of taxpayers, which serve entrepreneurs, organizations, supplemented by a list of specific information that they need in a timely manner to inform the local tax authorities.
