implementation of fiscal policy in any country involves the creation of specialized bodies that carry out functions of the practical implementation of tax procedures and actions.These are in the Russian Federation is the Ministry of Taxes and Duties (Tax Ministry) and its structural divisions in the regions.
all tax authorities, rights and duties are set out in the Tax Code, form a single system, the basic principles of construction which are the centralization and independence.Their main task is to prevent the country's tax crimes, as well as investigative actions in the case of such an investigation necessary.All the powers of the tax authorities are determined in such a way that they are not on their function, tax collectors, and are dedicated power institution that oversees taxes.
In individual cases, which are specified in Part 1 of the Tax Code, the tax authorities of their rights and responsibilities may be transferred to other departments of government.For example, the law provides for the possibility of the tax functions of customs authorities, acting within the competence established by law.The same exceptions apply to the functions of management of extrabudgetary state funds.One of the policies of nation-building in Russia is the constant modernization of the tax authorities, which is carried out to improve the efficiency of this institution of the state, to prevent corruption, improve the technical resources that are used in their work the tax authorities.Rights and duties of the Tax Ministry carries out in close cooperation with other bodies of state power.
In accordance with the established rules, these authorities have the right to:
- to demand from the taxpayer the necessary documents, which can serve as the basis for determining the magnitude and timing of taxes paid;
- carry out tax audits, the rules are specified in the law;
- where necessary, carry out seizure of documents when there is a suspicion that such documents concealed, tampered with or even destroyed;
- cause in the established order of taxpayers to provide explanations to pay;
- independently suspend financial transactions for deposits and accounts;
- to conduct inspections of premises, territories and warehouses, and to carry out an inventory;
- to set the amount of tax calculation method in cases where it is impossible to determine on the basis of the current order;
- to require performance by taxpayers of all tax laws and regulations and supervise their implementation;
- in court to recover the arrears in the payment of taxes;
- require the bank documents on the accounts of the taxpayer;
- use of tax investigations of professional experts, and other specialists who have trained and able to assist in the investigation;
- to apply, if necessary, to suspend the licenses and certificates to conduct any activities, as well as to present writs to courts about:
a) the collection of arrears;
b) damages;
c) the termination of contracts of credits.
Tax Ministry, regional and central tax authorities, rights and duties stipulated in the law, act in the course of its activities, the Parties Law, and therefore may be held as responsible for the improper performance of their duties.
Duties of the tax authorities:
- compliance with the law and ensure monitoring of its implementation by all parties of the tax;
- keeping records of taxpayers;
- distributing free information on current taxes, changes in tax law, the principles and procedures for the calculation of taxes;
- inform taxpayers about the details of the account to pay taxes and bring information about their change;
- return of excess amounts of taxes and levies paid by the taxpayer;
- notice of the taxpayer on the results of inspections and the direction of his acts;
- keeping tax secrecy;
- registration and submission of the certificate of state tax by request of the taxpayer;
- conducting joint verifications at the request of the taxpayer's amount of taxes paid.
