Taxpayers- organizations and individuals who, in accordance with the Tax Code of the Russian Federation, are obliged to pay taxes.
Taxpayer Rights
Taxpayers have the right:
- Three-year period for exercising the right to a VAT refund: important points to be considered by the taxpayer
The resulting positive difference is subject to reimbursement to the taxpayer, except for cases where ... corresponding to the principle of a differentiated approach to taxpayers, depending on the degree ... in the above case, is assigned to the taxpayer. Summarizing the foregoing, compliance with the stipulated .... No. 53, testifying to the receipt by the taxpayer of unreasonable tax benefit on economic ... transactions; the existence of the reality of the execution of the transaction by the taxpayer and his counterparty; Availability...
- The taxpayer was called to explain
On the need to obtain explanations from the taxpayer regarding each identified field ... technical means. On the obligations of taxpayers The obligations of taxpayers are spelled out in Art. ... responsibilities. It is likely that the taxpayer's failure to ensure the exercise of the legal right of controllers ... transfer tax documents according to the TCS to taxpayers connected to electronic document management ... be considered as violating the constitutional rights of the taxpayer. Let's add, the initiation of the case ...
- Who will return personal income tax to the taxpayer - the budget or the tax agent?
Based on the written application of the taxpayer. In other words, according to the taxpayer tax agent... is obliged to return to the taxpayer the amount of tax, ... on the date of receipt by the agent of the corresponding application of the taxpayer in non-cash form by ... tax withheld, which is not returned to the taxpayer within the prescribed period, calculates ... interest payable to the taxpayer for each calendar day of violation ...
- Clarifications to the VAT return requested: actions of the taxpayer
Information mail- a kind of memo for taxpayers on how to act, in ... a letter - a kind of memo for taxpayers on how to act, in ... such a situation, the inspectorate is obliged to send the taxpayer a request for explanations. ... along with a list of transactions recorded by the taxpayer in the relevant section tax return... on the revealed inconsistencies of the information provided by the taxpayer with the information contained in the documents, ...
- When a communications organization is the largest taxpayer under the new rules
By tax administration the largest taxpayers. This order also approved ... inspections. Recognizing an organization as the largest taxpayer, the tax authorities are guided by: 1 ... signs of interdependence and the impact of the taxpayer on economic performance ... administers organizations - the largest taxpayers at the federal level ... This ... the organization as the largest taxpayer performs the following actions: assigned. ..
- Damn dozen or 13 signs in which even a conscientious taxpayer falls under the "sight" of the tax authorities
And controversial situations? Most taxpayers initially choose a strategy of good faith ... according to accounting the taxpayer from the industry average rate of return ... control tools to influence the taxpayer. Sign 4. The taxpayer is only a reseller. Speech ... from the point of view of the tax authorities, such a taxpayer is a "transiter" who deserves an increased ... Feature 12. The taxpayer himself or the taxpayer's counterparty participates in intermediary transactions ...
- 5 taxpayer mistakes during an on-site tax audit
Similar to traffic rules. Let's dwell on the mistakes of taxpayers, which are encountered daily in practice... . Competent actions of taxpayers who have come under check will help ... "SDA". Let's dwell on the mistakes of taxpayers, which are encountered daily in practice ... inspectors, expressed over the phone. It seems to the taxpayer that the fulfillment of such a request is quite ... at the stage of challenging to hear the wording: “The taxpayer refused to submit those documents on ...
- Business purpose and reality of the taxpayer's activity: explaining the tax
On the reality of the activities of the counterparty of the taxpayer. The tax authority insisted on ...) the funds were withdrawn by representatives of the taxpayer. Also, as evidence... the sole trader was an employee of the taxpayer. The taxpayer's arguments to refute the position ... took into account the taxpayer's arguments regarding the reality of the counterparty itself ... the scheme of activity of an individual entrepreneur (the taxpayer's counterparty) is proven, real and consistent ...
- How do inspectors prove that a taxpayer has received an unjustified tax benefit?
Due to the nature of the relationship with some counterparties, the taxpayer is recommended to investigate certain signs, ... confirmation of the facts that taxpayers have received unreasonable tax benefits. Of course, taxpayers should be ... the basis of interdependence, disputed counterparties to the taxpayer being audited; circumstances testifying to the consistency ... research will be: bad faith of the actions of the taxpayer at the choice of the counterparty; circumstances, ...
- The list of types of expenses that can be attributed to the taxpayer's expenses for education has been clarified.
Walkthrough independent evaluation qualifications by the taxpayer's employees in the manner provided for in paragraph ... as well as the passage of an independent qualification assessment by the taxpayer's employees are included in ... individuals who have entered into agreements with the taxpayer that provide for the obligation of an individual ... after the end of the training paid by the taxpayer, these expenses are also includes ... the cost of maintaining the premises and equipment of the taxpayer used for training, payment ...
- About how the tax authorities did not share the costs with the taxpayer
Polishing and cutting tiles) were provided to the taxpayer by third-party contractors (counterparties). The court ... is not specified, which allows the taxpayer to independently determine the costs, ... that are subject to additional processing by the taxpayer, are direct costs recommended by the legislator ... to the tax authorities? The legislator secured for the taxpayer the right to independently determine in ... restrictions on the independent determination by the taxpayer of the list of direct expenses. All...
- If the taxpayer and his counterparty have the same IP address
Tax dispute? Cases where the taxpayer and his counterparties use the same IP ... the tax authority's argument about the use by the taxpayer and his counterparties for connection ... is not unambiguous evidence of the receipt by the taxpayer of unreasonable tax benefits. Resolution of the AC ... other evidence of the deliberate coordination of the actions of the taxpayer and his counterparties in the use of ... formalities Money between the taxpayer and his counterparties, and ...
- The deadline for posting information on taxpayers on the website of the Federal Tax Service has been postponed
Placements, includes information about taxpayers of the following nature: about amounts ... about special tax regimes applied by taxpayers; on the participation of the organization in the consolidated ... group of taxpayers; on the average number of employees ... each organization (indicating the TIN of the taxpayer) includes information of the following nature ... by the responsible member of the consolidated group of taxpayers Indicated as of ...
- Providing a standard deduction to a taxpayer supporting a disabled child
Provision data standard deduction the taxpayer supporting the child ... are given a standard deduction for the taxpayer supporting the child ... period, provided that the income of the taxpayer, calculated on an accrual basis from ... that the amount of the standard deduction provided to the taxpayer, is secured which the child is located ... with this, disagreements arose between the taxpayers and the regulatory authority, which had to ...
receive at the place of its registration from tax authorities free information (including in writing) on 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, as well as receive forms of tax declarations (calculations) and explanations on the procedure for filling them out;
receive from the Ministry of Finance Russian Federation written explanations on the application of the legislation of the Russian Federation on taxes and fees, from the financial authorities of the constituent entities of the Russian Federation and municipalities - on the application, respectively, of the legislation of the constituent entities of the Russian Federation on taxes and fees and regulatory legal acts of municipalities on local taxes and fees;
Taxpayer: details for an accountant
... ” from the traditional understanding of the concept of relations “taxpayer - tax agent - tax authority - ... a kind of fiscal intermediary between the taxpayer and the state. Tax agent... if the acquisition of the rights and obligations of a taxpayer is of an independent, unconditional nature, ... taxation subject to the obligatory condition - the presence of a taxpayer 2 . Thus, the scientific ... features of tax collection in the relationship "taxpayer - tax agent - tax authority - ...
November 18 in the district administration took place interdepartmental commission to control the flow of tax and non-tax revenues to the budget and off-budget funds RF, the legalization of wages and the reduction of informal employment.
The commission was attended by the head of the financial department Svetlana Kuznetsova, the head of the fuel and energy complex and housing and communal services department Nikolai Bezdenezhnykh, the consultant of the department of economics, investments and infrastructure development of the district Eduard Efremychev, the head of the interdistrict IFTS of Russia No. 5 for the Arkhangelsk region and the NAO Elena Zarubina, the head pension fund Olga Nefyodova, Chief Specialist of the Fund's Insurer Relations Group No. 2 social insurance Russian Federation Natalya Zhdanovskaya, Assistant Prosecutor of the Konoshsky District Dmitry Sisin, Engineer of the Konoshsky Forestry Tatyana Rogulina, Director of the Center for Health Protection of the Konoshsky District Elena Lovyreva.
Volume tax debt before the district budget at the beginning of the year is 10094.4 thousand rubles. It should be noted that the legalization of wages has not yet achieved the desired effect, and yet it is one of the main sources of replenishment of the treasury in the region. In 2014, the tax budget received 67,601.8 thousand rubles from the payment of individuals. In 2014, 39 taxpayer reports out of 112 invited were considered at nine meetings. As a result, the tax arrears in the budget decreased by 4,710.8 thousand rubles. The administration of the municipality "Konosha Municipal District" is actively working in municipalities district to identify branches and separate subdivisions operating in their territories, and their tax registration.
Taxpayers - heads of enterprises and individual entrepreneurs they are called to this commission in order for them to explain why deductions are actually made for one number of employees, and there are many more people working; Why wage below living wage and when will they be repaid property taxes. Not all heads of private organizations make contact with the commission. Many have to be called more than once. Unfortunately, some taxpayers realize the need to fulfill the obligation to pay taxes only after the application of enforcement measures. Taxes not paid on time inevitably lead to the adoption by the state of relevant procedural decisions, as well as to additional accrual behind late payment tax penalties, which significantly increase the size of the debt.
The interdepartmental commission set the task for the debtor-debtors to pay taxes in in full in the near future. The next commission will meet again in December, where it will continue to accept necessary measures to increase the collection property taxes from individuals.
I will add that changes in the issue of taxation foreign citizens is possible only if the relevant norms are included in intergovernmental treaties and agreements for the avoidance of double taxation.
The holiday season is approaching - the number of questions is growing accordingly, associated with travel expenses. For example, this question is often asked. The organization purchases vouchers for employees at the expense of funds remaining in its disposal after payment of income tax. Are UST subject to such expenses?
In relation to organizations that are not payers of income tax (for example, those that have switched to a simplified taxation system), paragraph 3 of Article 236 of the Tax Code of the Russian Federation does not apply. When purchasing vouchers, they should be guided by paragraph 1 of Article 237 by order of the Ministry of Taxes of Russia dated April 25, 2003 N BG-3-05 / 214. - Note. ed.
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The Inspectorate of the Ministry of the Russian Federation for Taxes and Dues for the Stavropol District of the Samara Region appealed to the Arbitration Court of the Samara Region with a claim against the Company with limited liability experimental scientific - production association "Erika" (LLC ENPO "Erika") for the recovery of penalties under paragraph 3 of Art. 120 of the Tax Code of the Russian Federation in the amount of 15,000 rubles. for a gross violation of the rules for accounting for income and expenses, which led to an underestimation of the taxable base, and under paragraph 1 of Art. 122 of the Tax Code of the Russian Federation in the amount of 20% of the penalty on unpaid VAT in the amount of 26,819 rubles. and 20% penalty on unpaid road user tax in the amount of RUB 1,213, total RUB 43,032.
By decision of December 22, 2000, the court partially satisfied the requirements of the tax authority, recovering ENPO Erika LLC under paragraph 1 of Art. 122 of the Tax Code of the Russian Federation 20% penalty on unpaid VAT and tax on road users in the amount of 6,567 rubles, respectively. and 339 rubles. 20 kopecks, denied the rest of the claim.
On appeal, the legality and validity of the decision taken in the case judicial act not checked.
In the cassation appeal, the Inspectorate of the Ministry of Taxes and Taxes of the Russian Federation for the Stavropol District of the Samara Region asks to cancel the decision of the court of first instance regarding the unsatisfied claims of the tax authority in connection with the incorrect application of substantive law by the court.
The complainant believes that the court had no grounds to reduce the amount of the VAT fine, since the non-payment of VAT for one taxable period(quarter) is already a tax offense, and overpayment for another tax period does not entail a reduction in VAT for the tax period in which the fact of non-payment of tax was discovered. In addition, the court, in violation of Art. 5 of the Law of the Russian Federation of October 18, 1991 N 1759-1 "On Road Funds in the Russian Federation", added up the tax amounts received by the Federal Road Fund and received by the Territorial Road Fund, which contradicts the principle of delimitation of income and expenses between the levels of the budget system.
Having studied the case materials, having checked the legality and validity of the judicial acts adopted in the case, the Judicial Board finds no grounds to satisfy the cassation appeal.
It follows from the materials of the case that the Inspectorate of the Ministry of the Russian Federation for Taxes and Dues for the Stavropol District of the Samara Region conducted an on-site tax audit LLC ENPO "Erika" for compliance tax legislation for the period from 01.04.97 to 01.01.2000. utilities And non-operating income with the exclusion of VAT presented and paid to suppliers, as a result of which an overpayment of VAT by periods in the amount of 101,255 rubles was established. and VAT arrears by periods in the amount of 134,094 rubles. In addition, during the verification of the correctness of the determination of the tax on users highways was established arrears in the amount of 4 348 RUB. and an overpayment in the amount of 1,845 rubles. to the Territorial Road Fund (TDF), arrears in the amount of 1,716 rubles. and an overpayment in the amount of 2,523 rubles. to the Federal Road Fund (FDF), about which act N 92 of May 24, 2000 was drawn up.
On the basis of this act, the tax authority made a decision dated 30.03.2000 to involve LLC ENPO "Erika" in tax liability, provided for in paragraph 3 of Art. 120 of the Tax Code of the Russian Federation in the form of a fine in the amount of 15,000 rubles. for a gross violation of the rules for accounting for income and expenses and objects of taxation, resulting in an underestimation tax base and according to paragraph 1 of Art. 122 of the Tax Code of the Russian Federation in the form of a fine in the amount of 20% of the unpaid VAT amount in the amount of 26,819 rubles. and a fine in the amount of 20% of the unpaid tax on road users in the TDF in the amount of 870 rubles, in the FDF in the amount of 343 rubles.
Satisfying in part the claims of the tax authority, the court of first instance imposed a fine under paragraph 1 of Art. 122 of the Tax Code of the Russian Federation from the amount of the difference from tax arrears and overpayments for the same taxes.
The Judicial Board finds this conclusion of the court correct.
In accordance with Art. 11 of the Law of the Russian Federation "On the basics tax system in the Russian Federation" (valid until 01.01.99), as well as paragraph 1 of article 23 tax code Russian Federation taxpayer is obliged to pay legally in time and in full established taxes.
According to paragraph 3 of Art. 11 of the Law of the Russian Federation "On the fundamentals of the tax system in the Russian Federation" and paragraph 3 of Art. 44 of the Tax Code of the Russian Federation, the duty of the taxpayer to pay tax is terminated by the payment of tax by him.
Data legislative acts it is stipulated that in case of non-fulfillment by the taxpayer of his obligations, their fulfillment is ensured by bringing the taxpayer to tax liability.
Art. 122 of the Tax Code of the Russian Federation provides for the collection of a fine for non-payment or incomplete payment of tax amounts, that is, non-receipt of tax amounts established by law to the budget.
The materials of the case confirm that LLC ENPO "Erika" has both a arrears in VAT and a tax on road users, and an overpayment of these taxes. Consequently, the amount of non-payment of these taxes will be the difference between the underpayment and overpayment of these taxes, regardless of the levels of the budget system.
Therefore, the court of first instance rightfully collected penalties only from the amount of unpaid taxes: for VAT from the amount of 32,839 rubles. - in the amount of 6,567 rubles. 80 kopecks, for the tax on road users from the amount of 1,696 rubles. - in the amount of 339 rubles. 20 kop.
In addition, the panel of judges believes that the court of first instance reasonably found it unlawful to apply penalties to the defendant under paragraph 3 of Art. 120 of the Tax Code of the Russian Federation, since in the definition Constitutional Court RF dated 18.01.01 N 6-O on the verification of the constitutionality of paragraphs 1 and 3 of Art. 120 and paragraph 1 of Art. 122 of the Tax Code of the Russian Federation states that from the constitutional and legal meaning of the elements of tax offenses, the provisions of paragraphs 1 and 3 of Article 120 and paragraph 1 of Article 122 of the Tax Code of the Russian Federation should not be applied simultaneously for actions (inaction) that led to an underestimation of the taxable base and, as a result, non-payment taxes.
Considering that OOO ENPO "Erika" was held liable under paragraph 1 of Art. 122 of the Tax Code of the Russian Federation, therefore, attraction under paragraph 3 of Art. 120 of the Tax Code of the Russian Federation is illegal.
Under such circumstances, the judicial board has no grounds to cancel the judicial act adopted in the case.
Based on the above and guided by n. 1 Article. 175, Art. 177 of the Arbitration Procedure Code of the Russian Federation, Judicial Board
RESOLVED:
solution Arbitration Court Samara region dated 22.12.2000 in case N A 55-8872 / 00-22 to be left unchanged, the cassation appeal - without satisfaction.
The decision comes into force from the moment of its adoption and is not subject to appeal.
According to generally accepted norms, taxpayers are understood as legal or individuals legally required to pay taxes and fees. The rights and obligations of taxpayers of the Tax Code of the Russian Federation are determined in chapters. 3. It is necessary to clearly understand both concepts in order to effectively interact with regulatory authorities.
Among the main rights of a taxpayer, one should note the receipt of free information on taxes paid by the state tax authorities. As reference data, tax authorities are obliged to inform interested parties not only about the procedure for paying a fiscal payment, but also about the legislative rules for calculating and accruing amounts. In addition, taxpayers have the right to receive clarifications on the current reporting forms, as well as on the mechanism for filling out documents.
Main responsibilities of taxpayers
The most important duty of taxpayers is the timely transfer of taxes paid according to legal requirements (depending on the type of tax used in the activity). tax regime). If necessary entity or a citizen must register with the control authorities, and in the case of doing business, ensure accounting of income-expenditure transactions, objects of taxation and fulfill the obligation to submit reporting forms. The current rights and obligations of taxpayers are summarized in the table below (Articles 21, 23 of the Tax Code).
Rights and obligations of the taxpayer - table
| Regulatory rights of taxpayers | Regulatory obligations of taxpayers |
| Getting help free information on current legislation on the issues of payment, calculation and calculation of taxes and fees, including explanations on the forms of declarations and calculations (tax) used and the nuances of their preparation | Transfer within the terms established by law tax liabilities |
| Obtaining free reference information from the Ministry of Finance of the Russian Federation, state bodies of subjects and municipalities of the Russian Federation on the current legislation on taxes and fees | Registration in the cases established by the Tax Code of the Russian Federation with the Federal Tax Service |
| Regulatory Use envisaged benefits on taxes and fees | Keeping records of income-expenditure transactions and taxable objects |
| Receipt under the conditions established by the Tax Code of the Russian Federation of installment, deferral or investment loan when paying off obligations for taxes and fees | Submission to the IFTS of mandatory declarations and settlements in deadlines |
| Registration of a refund or offset of excessively transferred amounts for taxes and fees, including fines and penalties | Submission to the tax authorities of books of accounting for income and expenditure transactions, annual financial (accounting) statements, as well as other documents necessary for calculations and accrual of tax liabilities |
| Conducting reconciliations with the IFTS for tax liabilities, including drawing up a reconciliation report | Timely elimination of violations identified by the tax authorities |
| Representation of interests in interaction with regulatory authorities through an authorized representative | Ensuring the safety of accounting data and documents necessary for calculations and accrual of tax liabilities for at least 4 years |
| Performance written explanations tax authorities on the calculation, accrual and transfer of tax liabilities | Additionally, legal entities and individual entrepreneurs are required to report the following data to the INFS: About participation in Russian companies– if the share of participation exceeds 10% (within 1 month from the moment of participation). About the created EPs ( separate divisions) - within 1 month. since the creation of the Russian EP; 3 days - from the moment of changing the data on the EP. · About Russian EPs through which the legal entity terminates its business activities - within 3 days |
| Participation in the control measures and receipt of notifications, requirements, copies of acts and decisions from the IFTS | Additionally, citizens are required to report to the IFTS the following data: · On the presence of taxable objects in the property - provided that notifications with receipts for the transfer of funds are not received from the Federal Tax Service Inspectorate. The specified obligation does not apply when an individual uses tax benefits |
| Demanding from the tax authorities the strict implementation of legislative norms | In addition, taxpayers are required to submit to the IFTS data on: · Participation in foreign companies - if the share of participation exceeds 10%. · Establishment of foreign structures without forming a legal entity. · Controlled foreign companies- provided that the person is the controlling |
| Non-compliance with the requirements of the Federal Tax Service Inspectorate that do not comply with legislative norms | Additionally, payers of insurance premiums are required to: · To transfer such sums in due time. · Keep records of taxable objects, accruals for each individual separately. Submit to the IFTS calculations on contributions on time. · Submit personalized accounting information. · Store accounting data and documents for calculating contributions for 6 years. Notify the IFTS of the creation of a EP, endowed with the appropriate authority. |
| Appeal in the prescribed manner of illegal actions of the Federal Tax Service | |
| Preservation and observance of information related to trade secrets | |
| Compensation for losses caused by illegal actions, as well as inaction of the Federal Tax Service Inspectorate, in full | |
| Participation in the procedure for reviewing materials on the inspections carried out by the Federal Tax Service Inspectorate |
In order to control the duties and rights of taxpayers in the field of taxation, they are provided by the norms of the Tax Code of the Russian Federation. For non-fulfillment of duties, liability measures are applied in the form of the appointment of control checks, and if violations are detected, in the form of penalties and penalties. On the other hand, the taxpayer has the right to appeal against illegal actions (or inaction) of the territorial bodies of the IFTS by contacting a higher inspectorate or a court.
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