Law of the Russian Federation of March 21, 1991 943 1. Legislative framework of the Russian Federation. Chapter i. general provisions

(Rossiyskaya gazeta, N 269, 11/29/2010) (for the procedure for entry into force, see);
(Rossiyskaya gazeta, N 139, 06/30/2011) (for the procedure for entry into force, see);
(Rossiyskaya gazeta, N 159, 07/22/2011) (for the procedure for entry into force, see);
(Official Internet portal of legal information www.pravo.gov.ru, November 22, 2011) (for the procedure for entry into force, see);
(Official Internet portal of legal information www.pravo.gov.ru, 04.12.2012) (for the procedure for entry into force, see);
(Official Internet portal of legal information www.pravo.gov.ru, 08.05.2013);
(Official Internet portal of legal information www.pravo.gov.ru, 06/30/2013) (for the procedure for entry into force, see);
(Official Internet portal of legal information www.pravo.gov.ru, 04/02/2014) (for the procedure for entry into force, see);
(Official Internet portal of legal information www.pravo.gov.ru, 07/04/2016, N 0001201607040021) (entered into force on January 1, 2017);
(Official Internet portal of legal information www.pravo.gov.ru, 07/04/2016, N 0001201607040160) (for the procedure for entry into force, see);
(Official Internet portal of legal information www.pravo.gov.ru, December 28, 2018, N 0001201812280010).

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* The name in the edition put into effect on July 14, 1999 - see the previous edition.
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In the text of the Law, the word "RSFSR" is replaced by the words "Russian Federation" in the appropriate cases; the words "state tax service", "tax service", "state tax inspectorate", "tax inspections", "inspectorates" in the appropriate cases are replaced by the words "tax authorities" in the appropriate cases - paragraph 1 of Article 1 and paragraph 3 of Article 1 of the Federal Law dated July 8, 1999 N 151-FZ.
____________________________________________________________________

Chapter I. General Provisions

GENERAL PROVISIONS

Article 1

Article 1 Tax authorities of the Russian Federation (hereinafter - tax authorities) - a unified centralized system of control over compliance with legislation on taxes and fees, over the correct calculation, completeness and timeliness of payment (transfer) to the budget system of the Russian Federation of taxes, fees and insurance premiums, relevant penalties, fines , percent, and in cases stipulated by the legislation of the Russian Federation - for the correctness of the calculation, completeness and timeliness of payment (transfer) to the budget system of the Russian Federation of other mandatory payments established by the legislation of the Russian Federation.
Federal Law No. 52-FZ of April 2, 2014 Federal Law No. 250-FZ of July 3, 2016. - See previous edition)

Article 2

Article 2 The unified centralized system of tax authorities consists of a federal executive body authorized to control and supervise taxes and fees, and its territorial bodies under Federal Law No. 151-FZ of July 8, 1999; in the version put into effect on July 1, 2004; supplemented from January 1, 2007 to the previous edition).

The federal executive body authorized to exercise control and supervision in the field of taxes and fees shall have the right to create subordinate organizations in the form of state institutions or unitary enterprises for the purpose of carrying out its activities.
(The part is additionally included from January 1, 2012 by the Federal Law of July 18, 2011 N 227-FZ)

Article 3

Article 3 The tax authorities in their activities are guided by the Constitution of the Russian Federation, federal constitutional laws, and other federal laws, this Law and other legislative acts of the Russian Federation, regulatory legal acts of the President of the Russian Federation and regulatory legal acts of the Government of the Russian Federation, international treaties of the Russian Federation, as well as regulatory legal acts of federal executive bodies, state authorities of the constituent entities of the Russian Federation and local governments adopted within their powers on issues of taxes and fees (article as amended by Federal Law of July 27, 2006 N 137 -FZ, applies to legal relations regulated by the legislation on taxes and fees that arose after December 31, 2006 - see the previous edition).

Article 4

Article 4 Tax authorities carry out their activities directly, with the involvement of organizations subordinate to the federal executive body authorized for control and supervision in the field of taxes and fees, as well as in cooperation with federal executive bodies, state authorities of the constituent entities of the Russian Federation and local governments.
(Article in the wording put into effect on January 1, 2012 by the Federal Law of July 18, 2011 N 227-FZ. - See the previous edition).

Article 5

Article 5 The internal affairs bodies of the Russian Federation are obliged to provide practical assistance to employees of the tax authorities in the performance of their official duties, ensuring that the measures provided for by the Law are taken to bring to justice persons who forcibly prevent the employees of the tax authorities from performing their official functions. 2004 by the Federal Law of June 29, 2004 N 58-FZ, - see the previous edition).

Chapter II. Tasks, rights and obligations of tax authorities

TASKS, RIGHTS AND OBLIGATIONS OF TAX AUTHORITIES

Federal Law of July 8, 1999 N 151-FZ, - see previous edition)

Article 6

Article 6 The main task of the tax authorities is to control compliance with the legislation on taxes and fees, the correctness of the calculation, completeness and timeliness of payment (transfer) to the budget system of the Russian Federation of taxes, fees and insurance premiums, relevant penalties, fines, interest, and in cases provided for by law of the Russian Federation - for the correctness of the calculation, completeness and timeliness of payment (transfer) to the budget system of the Russian Federation of other mandatory payments established by the legislation of the Russian Federation.
(Part as amended, entered into force on January 1, 2017 by the Federal Law of July 3, 2016 N 250-FZ. - See previous edition)

Tax authorities also perform other functions in the cases provided for by this Law, other federal laws and regulatory legal acts of the Government of the Russian Federation adopted in accordance with them.
(Article as amended, entered into force on May 2, 2014 by the Federal Law of April 2, 2014 N 52-FZ. - See the previous edition)

Article 6_1

Article 6_1. The federal executive body authorized for control and supervision in the field of taxes and fees, in order to exercise the powers of the competent (authorized) body in accordance with the law of the Eurasian Economic Union in the field of marking goods with control (identification) marks and in the manner established by the Government of the Russian Federation, provides:

control over the circulation of goods in respect of which a decision has been made to label them with control (identification) marks;

functioning of the system of marking goods with control (identification) marks;

coordinating the activities of executive authorities to control the circulation of goods in respect of which a decision has been made to label them with control (identification) marks.
(The article was additionally included from July 15, 2016 by the Federal Law of July 3, 2016 N 290-FZ)

Article 7

Article 7 The tax authorities are granted the right (paragraph as amended, put into effect on July 14, 1999 by Federal Law of July 8, 1999 N 151-FZ, - see the previous version):

1. In the cases and in the manner provided for by the legislation of the Russian Federation, check documents related to calculation and payment of mandatory payments that are not taxes, fees, insurance premiums, penalties, fines provided for by the Tax Code of the Russian Federation, to the budget system of the Russian Federation, as well as receive the necessary explanations, certificates and information on issues arising during inspections, with the exception of information constituting a trade secret determined in accordance with the procedure established by law.
(Paragraph as amended, put into effect on January 1, 2007 by the Federal Law of July 27, 2006 N 137-FZ Federal Law of July 3, 2016 N 250-FZ. - See the previous edition)

To carry out control and supervision over compliance with the legislation of the Russian Federation on the use of cash registers, over the completeness of accounting for revenue in organizations and individual entrepreneurs, including conducting the checks specified in paragraph one of this paragraph, obtaining the necessary explanations, certificates, information and documents on issues that arise during such inspections, check documents related to the use of cash registers, conduct test purchases in accordance with the legislation of the Russian Federation on the use of cash registers, request and receive certificates from banks on the availability of accounts and (or) balances funds on accounts, statements on transactions on the accounts of organizations and individual entrepreneurs, as well as certificates of electronic money balances and electronic money transfers in the exercise of control and supervision over compliance with the legislation of the Russian Federation on the application of control ss technology.
(The paragraph is additionally included from June 27, 2003 by the Federal Law of May 22, 2003 N 54-FZ Federal Law of July 3, 2016 N 290-FZ. - See the previous edition)

Issue instructions for violations by organizations and individual entrepreneurs of the legislation of the Russian Federation on the use of cash registers.
(The paragraph was additionally included from July 21, 2009 by the Federal Law of July 17, 2009 N 162-FZ; as amended by the Federal Law of July 3, 2016 N 290-FZ. - See the previous edition)

Monitor compliance by payment agents operating in accordance with Federal Law No. 103-FZ of June 3, 2009 "On the activity of accepting payments from individuals carried out by payment agents", bank payment agents and bank payment subagents operating in accordance with Federal Law "On the National Payment System", the obligation to transfer to a credit institution the cash received from payers when accepting payments for crediting in full to their special bank account (accounts), use by payment agents, suppliers, bank payment agents, bank payment subagents of special bank accounts for settlements, as well as impose fines on organizations and individual entrepreneurs for violation of these requirements (the paragraph was additionally included from September 29, 2011 by Federal Law of June 27, 2011 N 162-FZ).

2. Monitor compliance with the law by citizens engaged in entrepreneurial activities by the Federal Law of July 8, 1999 N 151-FZ - see the previous edition).

3. Exercise tax control by conducting tax audits, as well as in other forms provided for by the Tax Code of the Russian Federation Federal Law of July 27, 2006 N 137-FZ, applies to legal relations regulated by the legislation on taxes and fees that arose after December 31, 2006 , - see the previous edition).

3_1. In order to exercise tax control, inspect (survey) production, warehouse, retail and other premises and territories used by organizations and individuals to generate income or related to the maintenance of taxable objects, in the manner established by the Tax Code of the Russian Federation (the clause was additionally included from January 1 2007 Federal Law of July 27, 2006 N 137-FZ, applies to legal relations regulated by the legislation on taxes and fees that arose after December 31, 2006).

4. Examine, in compliance with the relevant legislation of the Russian Federation, in the exercise of their powers, production, storage, trading and other premises of organizations and citizens to legal relations regulated by the legislation on taxes and fees that arose after December 31, 2006 - see the previous edition).

5. Demand from the heads and other officials of the audited organizations, as well as from citizens, the elimination of identified violations of the legislation on taxes and fees, violations related to the calculation and payment of other mandatory payments to the budget system of the Russian Federation, violations of the legislation of the Russian Federation regulating entrepreneurial activity, as well as control the fulfillment of these requirements (the clause as amended by the Federal Law of July 27, 2006 N 137-FZ, entered into force on January 1, 2007, applies to legal relations regulated by the legislation on taxes and fees that arose after December 31, 2006 - see previous edition).

6. In accordance with the procedure provided for by the Tax Code of the Russian Federation, suspend operations on the accounts of taxpayers, payers of fees, payers of insurance premiums and tax agents in banks and seize the property of taxpayers, payers of fees, payers of insurance premiums and tax agents.
(The paragraph as amended, entered into force on January 1, 2007 by the Federal Law of July 27, 2006 N 137-FZ, applies to legal relations regulated by the legislation on taxes and fees that arose after December 31, 2006; as amended, entered into force on January 1, 2017 Federal Law of July 3, 2016 N 250-FZ... - See previous edition)

7. In the cases and in the manner provided for by the Tax Code of the Russian Federation, to seize documents evidencing the commission of tax offenses legal relations regulated by the legislation on taxes and fees that arose after December 31, 2006 - see the previous edition).

8. Make decisions on holding organizations and individuals liable for committing tax offenses in accordance with the procedure established by the Tax Code of the Russian Federation. July 27, 2006 N 137-FZ, applies to legal relations regulated by the legislation on taxes and fees that arose after December 31, 2006 - see the previous edition).

9. Collect arrears and collect penalties, as well as fines in the manner established by the Tax Code of the Russian Federation from January 1, 2007, Federal Law of July 27, 2006 N 137-FZ, applies to legal relations regulated by the legislation on taxes and fees that arose after December 31, 2006 - see the previous edition).

10. The clause became invalid from January 1, 2007 -. - See the previous edition.

11. File claims in court and arbitration court:

on the liquidation of an organization of any organizational and legal form on the grounds established by the legislation of the Russian Federation;

on invalidating the state registration of a legal entity or the state registration of an individual as an individual entrepreneur;

on the recognition of transactions as invalid and the recovery of everything received from such transactions as state revenue;

on the recovery of amounts owed on interest accrued on the restructured debt on federal, regional and local taxes, fees, insurance premiums to the budgets of the budgetary system of the Russian Federation.
(The paragraph was additionally included from May 2, 2014 by the Federal Law of April 2, 2014 N 52-FZ; as amended by the Federal Law of July 3, 2016 N 250-FZ. - See the previous edition)
(The paragraph as amended, entered into force on January 1, 2007 by the Federal Law of July 27, 2006 N 137-FZ, applies to legal relations regulated by the legislation on taxes and fees that arose after December 31, 2006. - See the previous version)

12. The clause became invalid on July 1, 2002 - Federal Law of December 30, 2001 N 196-FZ. - See the previous edition.

13. The clause became invalid from January 1, 2007 - Federal Law of July 27, 2006 N 137-FZ. - See the previous edition.

14. The clause, additionally included from July 14, 1999 by the Federal Law of July 8, 1999 N 151-FZ, became invalid from July 31, 2005 - Federal Law of July 18, 2005 N 90-FZ. - See the previous edition.

15. The clause is additionally included from January 1, 2007 by the Federal Law of July 27, 2006 N 137-FZ; invalidated from May 2, 2014 - Federal Law of April 2, 2014 N 52-FZ. - See the previous edition.

Article 7_1

Article 7_1. The tax authorities summarize information on income, expenses, property and liabilities of a property nature, submitted by persons holding public office of the Russian Federation, to the tax authorities in accordance with the federal constitutional law, and the results of the compilation are submitted by April 30 to the President of the Russian Federation and to the chambers of the Federal Assembly Russian Federation.
Federal Law of December 3, 2012 N 231-FZ. - See previous edition)

Tax authorities, in accordance with the regulatory legal acts of the Russian Federation on combating corruption, provide information they have on income, expenses, property and liabilities of a property nature, on the availability of accounts (deposits) in foreign banks located outside the territory of the Russian Federation, and on their details at the request of heads and other officials of federal state bodies, the list of which is determined by the President of the Russian Federation, and senior officials of the constituent entities of the Russian Federation (heads of the highest executive bodies of state power of the constituent entities of the Russian Federation).
(Part as amended by Federal Law of December 3, 2012 N 231-FZ; as amended by Federal Law of May 7, 2013 N 102-FZ. - See . previous edition)

The tax authorities, with the consent of the employees (their spouses and minor children) of organizations with state participation, submit to the state authorities the information they have on the amount and sources of income of these persons in cases and in the manner determined by the regulatory legal acts of the President of the Russian Federation, the Government of the Russian Federation.
(The part is additionally included from June 30, 2013 by the Federal Law of June 28, 2013 N 134-FZ)
(The article was additionally included from December 3, 2011 by the Federal Law of November 21, 2011 N 329-FZ)

Article 8

Article 8 The rights of the tax authorities provided for in paragraphs 1-7, 15 of Article 7 of the law are granted to officials of these tax authorities, and the rights provided for in paragraphs 8-13 are granted only to the heads of tax authorities and their deputies (Article as amended, entered into force on July 14 Federal Law No. 151-FZ of July 8, 1999; as amended by Federal Law No. 137-FZ of July 27, 2006, as amended by Federal Law No. 137-FZ of July 27, 2006, applies to legal relations governed by the legislation on taxes and fees arising after December 31, 2006 - see previous edition).

Article 9

Article 9 Higher tax authorities are granted the right to cancel decisions of lower tax authorities in case they are inconsistent with the Constitution of the Russian Federation, federal laws and other regulatory legal acts (article as amended by Federal Law of July 8, 1999 N 151-FZ, - see previous edition).

Article 10

Article 10 In the process of exercising control over compliance with the legislation on taxes and fees, officials of the tax authorities perform the duties stipulated by the Tax Code of the Russian Federation and other federal laws Federal Law, applies to legal relations regulated by the legislation on taxes and fees that arose after December 31, 2006 - see the previous edition).

Chapter III. Responsibility of tax authorities

RESPONSIBILITY OF THE TAX AUTHORITIES

(name as amended, put into effect on July 14, 1999 by the Federal Law of July 8, 1999 N 151-FZ, - see the previous version)

Article 11

Article 11 Federal Law of July 27, 2006 N 137-FZ. - See the previous edition.

Article 12

Article 12 For non-fulfillment or improper fulfillment by officials of tax authorities of their duties, they are subject to disciplinary, material and criminal liability in accordance with applicable law.

Article 13

Article 13 Lost force on January 1, 2007 - Federal Law of July 27, 2006 N 137-FZ. - See the previous edition.

Article 14

Article 14 The procedure for appealing against acts of tax authorities and actions or inaction of their officials, considering complaints and making decisions on them is determined by the Tax Code of the Russian Federation (previous version)

Article 15

Article 15 The procedure for providing the tax authorities of the Russian Federation with office space, transport, computer equipment, other material and technical means, and their employees with housing is established by the Government of the Russian Federation and the executive authorities of the constituent entities of the Russian Federation.
(Article as amended by Federal Law of July 8, 1999 N 151-FZ; as amended by Federal Law of December 27, 2018 N 523-FZ. - See . previous edition)

Article 16

Article 16 All employees of the tax authorities are subject to compulsory state personal insurance at the expense of the federal budget (the article as amended by Federal Law No. 151-FZ of July 8, 1999, see the previous version).

Article 17

Article 17 In the event of the death of an employee of a tax authority in connection with the performance of official activities, the family of the deceased or his dependents are paid a one-time allowance in the amount of ten years of the monetary maintenance of the deceased from the federal budget, with the subsequent recovery of this amount from the guilty persons. When a tax authority employee is inflicted with grievous bodily harm that precludes further opportunity to engage in professional activities, he is paid a one-time allowance in the amount of a five-year monetary allowance at the expense of the federal budget, with the subsequent recovery of this amount from the perpetrators, as well as within ten years - the difference between the amounts of his official salary and pension (paragraph as amended by Federal Law of July 8, 1999 N 151-FZ, put into effect on July 14, 1999 - see the previous version).

When less serious bodily harm is inflicted on an employee of a tax authority, he is paid a lump-sum allowance in the amount of five monthly earnings from the federal budget, with the subsequent recovery of this amount from the perpetrators (paragraph as amended by the Federal Law of July 8, 1999 N 151-FZ, - see the previous edition).

Damage caused to the property of an employee of a tax authority (or his close relative) in connection with official activities shall be compensated in full from the federal budget, with the subsequent recovery of this amount from the perpetrators (paragraph as amended by Federal Law dated July 8, 1999 N 151-FZ, - see the previous edition).

Article 18

Article 18 Managers and specialists of tax authorities are assigned class ranks in accordance with their position, qualifications and length of service.

The regulation on the class ranks of employees of the tax authorities and the amount of additional payments for class ranks are approved by the President of the Russian Federation.
(Article as amended, put into effect on July 14, 1999 by the Federal Law of July 8, 1999 N 151-FZ. - See previous edition)

Article 19

Article 19 Citizens appointed to public positions in the tax authorities are subject to mandatory state fingerprint registration in accordance with the legislation of the Russian Federation (the article was additionally included from November 9, 2000 by Federal Law No. 135-FZ of November 7, 2000).

Chairman
Supreme Soviet of the RSFSR
B.N. Yeltsin

The text of the resolution of the Supreme Council of the RSFSR of March 21, 1991 N 944-1 "On the procedure for enacting the law of the RSFSR "On the State Tax Service of the RSFSR", see the link.

Revision of the document, taking into account
changes and additions prepared
JSC "Kodeks"

It does not work Edition from 08.07.1999

LAW RF No. 943-I dated March 21, 1991 (as amended on July 8, 1999) "ON TAX AUTHORITIES OF THE RUSSIAN FEDERATION"

Article 1 the currency legislation of the Russian Federation, carried out within the competence of the tax authorities.

Article 2. The unified centralized system of tax authorities consists of the Ministry of the Russian Federation for Taxes and Dues and its territorial bodies.

Article 3. Tax authorities in their activities are guided by the Constitution of the Russian Federation, the Tax Code of the Russian Federation and other federal laws, this Law and other legislative acts of the Russian Federation, regulatory legal acts of the President of the Russian Federation and the Government of the Russian Federation, as well as regulatory legal acts of state authorities constituent entities of the Russian Federation and local governments, adopted within their powers on issues of taxes and fees.

Article 4. Tax authorities solve the tasks assigned to them in cooperation with federal executive authorities, state authorities of the constituent entities of the Russian Federation and local governments.

Article 5. Bodies of the Ministry of Internal Affairs of the Russian Federation are obliged to provide practical assistance to employees of tax authorities in the performance of their official duties, ensuring the adoption of measures provided for by the Law to bring to justice persons who forcibly prevent employees of tax authorities from performing their official functions.

Chapter II. TASKS, RIGHTS AND OBLIGATIONS OF TAX AUTHORITIES

Article 6 regulation and currency control and this Law.

Article 7. Tax authorities are granted the right to:

1. To carry out checks of monetary documents, accounting books, reports, plans, estimates, declarations and other documents related to the calculation and payment of taxes and other obligatory payments to the budget; receive the necessary explanations, references and information on issues arising during inspections, with the exception of information constituting a trade secret determined in accordance with the procedure established by law.

2. Monitor compliance with the law by citizens engaged in entrepreneurial activities.

3. Receive from enterprises, institutions, organizations (including banks and other financial and credit institutions), as well as from citizens, with their consent, certificates, documents and copies of them relating to the economic activities of the taxpayer and necessary for correct taxation.

Officials of the tax authority are obliged to keep confidential information about the contributions of citizens and organizations.

4. Examine in compliance with the relevant rules in the exercise of their powers any used to generate income or related to the maintenance of objects of taxation, regardless of their location, production, storage, trade and other premises of enterprises, institutions, organizations and citizens. In cases where citizens refuse to allow officials of the tax authorities to inspect these premises, the tax authorities have the right to determine the taxable income of such persons on the basis of documents evidencing their receipt of income, and taking into account the taxation of persons engaged in similar activities.

5. Demand from the heads and other officials of the enterprises, institutions, organizations being inspected, as well as from citizens, to eliminate the revealed violations of the legislation on taxes and other obligatory payments to the budget and the legislation on entrepreneurial activity and control their implementation.

6. Suspend operations of enterprises, institutions, organizations and citizens on settlement and other accounts in banks and other financial and credit institutions in cases of non-submission (or refusal to submit) to tax authorities and their officials accounting reports, balance sheets, calculations, declarations and other documents, related to the calculation and payment of taxes and other obligatory payments to the budget.

7. Seize from enterprises, institutions and organizations documents that testify to the concealment or underestimation of profits (income) or to the concealment of other objects from taxation, with the simultaneous inspection of documents, fixing their content. The volume and composition of the documents to be withdrawn are determined by the instructions of the Ministry of the Russian Federation on taxes and fees.

The basis for the withdrawal of the relevant documents is a written reasoned decision of an official of the tax authority.

8. Make decisions on holding bodies, organizations and citizens liable for committing tax offenses in the manner prescribed by the Tax Code of the Russian Federation.

9. Collect tax arrears and collect penalties in the manner prescribed by the Tax Code of the Russian Federation.

10. Initiate petitions for prohibition in accordance with the established procedure to engage in individual labor activity.

11. File claims in court and arbitration court:

On the liquidation of an enterprise of any organizational and legal form on the grounds established by the legislation of the Russian Federation, on the recognition of the registration of an enterprise as invalid in the event of a violation of the established procedure for creating an enterprise or inconsistency of the constituent documents with the requirements of the law and the recovery of income received in these cases;

On the recognition of transactions as invalid and the recovery of everything received from such transactions as state revenue;

On the recovery of unjustifiably acquired not under a transaction, but as a result of other illegal actions.

12. Impose administrative fines:

On officials of enterprises, institutions and organizations guilty of concealing (underestimating) profits (income) or concealing (not taking into account) other objects of taxation, as well as in the absence of accounting or its maintenance in violation of the established procedure and distortion of accounting reports, in failure to submit, untimely submission or submission in an unspecified form of accounting reports, balance sheets, calculations, declarations and other documents related to the calculation and payment of taxes and other payments to the budget - in the amount of two to five times the minimum wage for each guilty person, and for the same actions committed repeatedly within a year after the imposition of an administrative penalty - in the amount of five to ten times the minimum wage;

For citizens guilty of violating the legislation on entrepreneurial activity or engaged in entrepreneurial activities for which there is a special prohibition, as well as citizens guilty of not recording income or maintaining it in violation of the established procedure, of failure to submit or late submission of income declarations or in the inclusion of distorted data in the declaration - in the amount of from two to five times the minimum wage, and for the same actions committed repeatedly within a year after the imposition of an administrative penalty - in the amount of from five to ten times the minimum wage;

For managers and other officials of enterprises, institutions and organizations, as well as for citizens who do not comply with the requirements of tax authorities and their officials listed in paragraphs 3-6 of this article - in the amount of two and a half to five times the minimum wage.

13. Establish for the period of repayment of tax arrears tax posts in organizations that have a debt of three months or more, in order to ensure control over its repayment.

14. The Ministry of the Russian Federation for Taxes and Dues is a currency control body and performs the functions associated with the implementation of currency control by it, in the manner determined by the Government of the Russian Federation.

Article 8. The rights of tax authorities, provided for in paragraphs 1-7 of Article 7 of the Law, are granted to officials of these tax authorities, and the rights provided for in paragraphs 8-13, only to the heads of tax authorities and their deputies.

Article 9. Higher tax authorities shall be granted the right to cancel decisions of lower tax authorities in case they are inconsistent with the Constitution of the Russian Federation, federal laws and other normative legal acts.

Article 10. Officials of tax authorities perform the duties stipulated by the Tax Code of the Russian Federation.

Chapter III. RESPONSIBILITY OF THE TAX AUTHORITIES

Article 11 once every two years.

On the basis of a written decision of the head or deputy head of the tax authority in which the taxpayer is registered, a documentary audit may not be carried out within the time limits established by part one of this article in the following cases:

1) if the taxpayer timely submits the documents necessary for the calculation and (or) payment of taxes and other obligatory payments;

2) if the last audit did not reveal violations of tax legislation;

3) if the increase in the amount of property or other object of taxation of enterprises, institutions and organizations is documented;

4) if there are no documents and information that cast doubt on the origin of the taxpayer's funds or testify to the presence of violations of tax legislation.

(as amended by the Federal Laws of 13.06.96 N 67-FZ, of 08.07.99 N 151-FZ)

Article 12. For non-fulfillment or improper fulfillment by officials of tax authorities of their duties, they are subject to disciplinary, material and criminal liability in accordance with the current legislation.

Article 13. Amounts of taxes and other obligatory payments incorrectly collected by the tax authorities shall be refunded, and losses (including lost profits) caused to the taxpayer by illegal actions of the tax authorities and their officials shall be compensated in accordance with the procedure established by law.

(as amended by the Federal Law

Tax authorities of the Russian Federation (hereinafter - tax authorities) - a unified centralized system of control over compliance with legislation on taxes and fees, over the correct calculation, completeness and timeliness of payment (transfer) to the budget system of the Russian Federation of taxes, fees and insurance premiums, relevant penalties, fines , percent, and in cases stipulated by the legislation of the Russian Federation - for the correctness of the calculation, completeness and timeliness of payment (transfer) to the budget system of the Russian Federation of other mandatory payments established by the legislation of the Russian Federation.

Article 11

Federal Law No. 137-FZ of July 27, 2006.

Article 12

For non-fulfillment or improper fulfillment by officials of tax authorities of their duties, they are subject to disciplinary, material and criminal liability in accordance with applicable law.

Article 13

local government, organizations, citizens of the Russian Federation, foreign citizens and stateless persons (hereinafter referred to as bodies, organizations and citizens) checks of monetary documents, accounting books, reports, plans, estimates, declarations and other documents related to the calculation and payment of taxes and other obligatory payments to the budget; receive the necessary explanations, references and information on issues arising during inspections, with the exception of information constituting a trade secret determined in accordance with the procedure established by law.

2. Monitor compliance with the law by citizens engaged in entrepreneurial activities.

Officials of the tax authority are obliged to keep confidential information about the contributions of citizens and organizations.

The basis for the withdrawal of the relevant documents is a written reasoned decision of an official of the tax authority.

8. Make decisions on holding bodies, organizations and citizens liable for committing tax offenses in the manner prescribed by the Tax Code of the Russian Federation.

9. Collect tax arrears and collect penalties in the manner prescribed by the Tax Code of the Russian Federation.

10. Initiate petitions for prohibition in accordance with the established procedure to engage in individual labor activity.

11. File claims in court and arbitration court:

On the recognition of transactions as invalid and the recovery of everything received from such transactions as state revenue;

On the recovery of unjustifiably acquired not under a transaction, but as a result of other illegal actions.

12. Impose administrative fines:

13. Establish for the period of repayment of tax arrears tax posts in organizations that have a debt of three months or more, in order to ensure control over its repayment.

THE RUSSIAN FEDERATION

ABOUT THE TAX AUTHORITIES OF THE RUSSIAN FEDERATION

(as amended by the Laws of the Russian Federation of 06/24/1992 N 3119-1,
dated 07/02/1992 N 3181-1, dated 02/25/1993 N 4549-1;
Federal Laws of June 13, 1996 N 67-FZ,
dated 11/16/1997 N 144-FZ, dated 07/08/1999 N 151-FZ,
dated 07.11.2000 N 135-FZ, dated 30.12.2001 N 196-FZ,
dated 05/29/2002 N 57-FZ, dated 05/22/2003 N 54-FZ,
dated 06/29/2004 N 58-FZ, dated 07/18/2005 N 90-FZ,
dated 27.07.2006 N 137-FZ, dated 17.07.2009 N 162-FZ,
dated November 27, 2010 N 306-FZ, dated June 27, 2011 N 162-FZ,
dated 18.07.2011 N 227-FZ, dated 21.11.2011 N 329-FZ,
dated 03.12.2012 N 231-FZ, dated 07.05.2013 N 102-FZ,
dated 06/28/2013 N 134-FZ, dated 04/02/2014 N 52-FZ,
dated 03.07.2016 N 250-FZ, dated 03.07.2016 N 290-FZ, dated 27.12.2018 N 523-FZ,
as amended by the Decree of the Constitutional Court of the Russian Federation
dated 15.07.1999 N 11-P, by the decision of the Constitutional Court of the Russian Federation
dated 05.07.2001 N 130-O)

Chapter I. GENERAL PROVISIONS

Article 1 penalties, fines, interest, and in cases stipulated by the legislation of the Russian Federation - for the correctness of the calculation, completeness and timeliness of payment (transfer) to the budget system of the Russian Federation of other mandatory payments established by the legislation of the Russian Federation.
(As amended by Federal Laws No. 52-FZ dated April 2, 2014, No. 250-FZ dated July 3, 2016)

Article 2. The unified centralized system of tax authorities consists of the federal executive body authorized to control and supervise taxes and fees, and its territorial bodies.
(as amended by Federal Laws No. 151-FZ of 08.07.1999, No. 58-FZ of 29.06.2004, No. 137-FZ of 27.07.2006)

The federal executive body authorized to exercise control and supervision in the field of taxes and fees shall have the right to create subordinate organizations in the form of state institutions or unitary enterprises for the purpose of carrying out its activities.
(Part two was introduced by Federal Law No. 227-FZ of July 18, 2011)

(Article 2 as amended by Federal Law No. 151-FZ of July 8, 1999)

Article 3. The tax authorities in their activities are guided by the Constitution of the Russian Federation, federal constitutional laws, the Tax Code of the Russian Federation and other federal laws, this Law and other legislative acts of the Russian Federation, regulatory legal acts of the President of the Russian Federation and regulatory legal acts of the Government of the Russian Federation, international treaties of the Russian Federation, as well as regulatory legal acts of federal executive authorities, state authorities of the constituent entities of the Russian Federation and local governments, adopted within the limits of their powers on tax and levy issues.
(Article 3 as amended by Federal Law No. 137-FZ of July 27, 2006)

Article 4 self-government.
(Article 4 as amended by Federal Law No. 151-FZ of July 8, 1999)

Article 5. The bodies of internal affairs of the Russian Federation are obliged to provide practical assistance to employees of the tax authorities in the performance of their official duties, ensuring the adoption of the measures provided for by the Law to bring to justice persons who forcibly prevent employees of the tax authorities from performing their official functions.
(Article 4 as amended by Federal Law No. 227-FZ of July 18, 2011)

Chapter II. OBJECTIVES, RIGHTS AND DUTIES
TAX AUTHORITIES

(as amended by Federal Law No. 250-FZ of July 3, 2016)

Tax authorities also perform other functions in the cases provided for by this Law, other federal laws and regulatory legal acts of the Government of the Russian Federation adopted in accordance with them.

(Article 6 as amended by Federal Law No. 52-FZ of April 2, 2014)

Article 6.1. The federal executive body authorized for control and supervision in the field of taxes and fees, in order to exercise the powers of the competent (authorized) body in accordance with the law of the Eurasian Economic Union in the field of marking goods with control (identification) marks and in the manner established by the Government of the Russian Federation, provides:

control over the circulation of goods in respect of which a decision has been made to label them with control (identification) marks;

functioning of the system of marking goods with control (identification) marks;

coordinating the activities of executive authorities to control the circulation of goods in respect of which a decision has been made to label them with control (identification) marks.

(Article 6.1 was introduced by Federal Law No. 290-FZ of July 3, 2016)

Article 7. Tax authorities are granted the right to:
(As amended by Federal Law No. 151-FZ of July 8, 1999)

To carry out control and supervision over compliance with the legislation of the Russian Federation on the use of cash registers, over the completeness of accounting for revenue in organizations and individual entrepreneurs, including conducting the checks specified in paragraph one of this paragraph, obtaining the necessary explanations, certificates, information and documents on issues that arise during such inspections, check documents related to the use of cash registers, conduct test purchases in accordance with the legislation of the Russian Federation on the use of cash registers, request and receive certificates from banks on the availability of accounts and (or) balances funds on accounts, statements on transactions on the accounts of organizations and individual entrepreneurs, as well as certificates of electronic money balances and electronic money transfers in the exercise of control and supervision over compliance with the legislation of the Russian Federation on the application of control ss technology.

Issue instructions for violations by organizations and individual entrepreneurs of the legislation of the Russian Federation on the use of cash registers.
(as amended by Federal Law No. 290-FZ of July 3, 2016)

Monitor compliance by payment agents operating in accordance with Federal Law No. 103-FZ of June 3, 2009 "On the activity of accepting payments from individuals carried out by payment agents", by bank payment agents and bank payment subagents operating in accordance with Federal Law "On the National Payment System", the obligation to hand over to a credit institution the cash received from payers when accepting payments for crediting in full to their special bank account (accounts), use by payment agents, suppliers, bank payment agents, bank payment subagents of special bank accounts for settlements, as well as to impose fines on organizations and individual entrepreneurs for violation of these requirements.
(paragraph introduced by Federal Law No. 162-FZ of June 27, 2011)

2. Monitor compliance with the law by citizens engaged in entrepreneurial activities.
(As amended by Federal Law No. 151-FZ of July 8, 1999)

3. Exercise tax control by conducting tax audits, as well as in other forms provided for by the Tax Code of the Russian Federation.
(Clause 3 as amended by Federal Law No. 137-FZ of July 27, 2006)

3.1. In order to exercise tax control, inspect (survey) production, storage, retail and other premises and territories used by organizations and citizens to generate income or related to the maintenance of taxable objects, in the manner established by the Tax Code of the Russian Federation.
(Clause 3.1 was introduced by Federal Law No. 137-FZ of July 27, 2006)

4. Examine, in compliance with the relevant legislation of the Russian Federation, in the exercise of their powers, production, storage, trade and other premises of organizations and citizens.
(Clause 4 as amended by Federal Law No. 137-FZ of July 27, 2006)

5. Demand from the heads and other officials of the audited organizations, as well as from citizens, the elimination of identified violations of the legislation on taxes and fees, violations related to the calculation and payment of other mandatory payments to the budget system of the Russian Federation, violations of the legislation of the Russian Federation regulating entrepreneurial activity, and monitor compliance with these requirements.
(Clause 5 as amended by Federal Law No. 137-FZ of July 27, 2006)

7. In the cases and in the manner provided for by the Tax Code of the Russian Federation, seize documents evidencing the commission of tax offenses.
(Clause 7 as amended by Federal Law No. 137-FZ of July 27, 2006)

8. Make decisions on holding organizations and individuals liable for committing tax offenses in the manner prescribed by the Tax Code of the Russian Federation.

9. Collect arrears and collect penalties, as well as fines in the manner prescribed by the Tax Code of the Russian Federation.
(as amended by Federal Laws No. 151-FZ of July 8, 1999, No. 137-FZ of July 27, 2006)

10. Has expired. - .

11. File claims in court and arbitration court:

on the liquidation of an organization of any organizational and legal form on the grounds established by the legislation of the Russian Federation;

on invalidating the state registration of a legal entity or the state registration of an individual as an individual entrepreneur;

on the recognition of transactions as invalid and the recovery of everything received from such transactions as state revenue;

on the recovery of amounts owed on interest accrued on the restructured debt on federal, regional and local taxes, fees, insurance premiums to the budgets of the budgetary system of the Russian Federation.
(The paragraph was introduced by Federal Law No. 52-FZ of 02.04.2014; as amended by Federal Law No. 250-FZ of 03.07.2016)

(Clause 11 as amended by Federal Law No. 137-FZ of July 27, 2006)

12. Has expired. - Federal Law No. 196-FZ of December 30, 2001.

13. Has expired. - Federal Law No. 137-FZ of July 27, 2006.

14. Has expired. - Federal Law No. 90-FZ of July 18, 2005.

15. Has expired. - Federal Law No. 52-FZ dated April 2, 2014.

Article 7.1. The tax authorities summarize information on income, expenses, property and liabilities of a property nature, submitted by persons holding public office of the Russian Federation, to the tax authorities in accordance with the federal constitutional law, and the results of the compilation are submitted by April 30 to the President of the Russian Federation and to the chambers of the Federal Assembly Russian Federation.
(As amended by Federal Law No. 231-FZ of December 3, 2012)

Tax authorities, in accordance with the regulatory legal acts of the Russian Federation on combating corruption, provide information they have on income, expenses, property and liabilities of a property nature, on the availability of accounts (deposits) in foreign banks located outside the territory of the Russian Federation, and on their details at the request of heads and other officials of federal state bodies, the list of which is determined by the President of the Russian Federation, and senior officials of the constituent entities of the Russian Federation (heads of the highest executive bodies of state power of the constituent entities of the Russian Federation).
(as amended by Federal Laws No. 231-FZ of 03.12.2012, No. 102-FZ of 07.05.2013)

The tax authorities, with the consent of the employees (their spouses and minor children) of organizations with state participation, submit to the state authorities the information they have on the amount and sources of income of these persons in cases and in the manner determined by the regulatory legal acts of the President of the Russian Federation, the Government of the Russian Federation.
(Part three was introduced by Federal Law No. 134-FZ of June 28, 2013)

(Article 7.1 was introduced by Federal Law No. 329-FZ of November 21, 2011)

Article 8. The rights of tax authorities, provided for in paragraphs 1-7, 15 of Article 7 of the Law, are granted to officials of these tax authorities, and the rights provided for in paragraphs 8-13 are granted only to the heads of tax authorities and their deputies.
(as amended by Federal Laws No. 151-FZ of July 8, 1999, No. 137-FZ of July 27, 2006)

Article 10. In the process of exercising control over the observance of the legislation on taxes and fees, officials of the tax authorities shall fulfill the obligations stipulated by the Tax Code of the Russian Federation and other federal laws.
(Article 10 as amended by Federal Law No. 137-FZ of July 27, 2006)

Chapter III. RESPONSIBILITY OF THE TAX AUTHORITIES

(As amended by Federal Law No. 151-FZ of July 8, 1999)

Article 11. Repealed. - Federal Law No. 137-FZ of July 27, 2006.

Article 13. Repealed. - Federal Law No. 137-FZ of July 27, 2006.

Article 14
(as amended by Federal Laws No. 151-FZ of July 8, 1999, No. 137-FZ of July 27, 2006)

Chapter IV. OTHER MATTERS OF ACTIVITY
TAX AUTHORITIES

(As amended by Federal Law No. 151-FZ of July 8, 1999)

Article 15
(as amended by Federal Laws No. 151-FZ of July 8, 1999, No. 523-FZ of December 27, 2018)

Article 16. All employees of the tax authorities are subject to compulsory state personal insurance at the expense of the federal budget.
(As amended by Federal Law No. 151-FZ of July 8, 1999)

Article 17. In the event of the death of an employee of the tax authority in connection with the performance of official activities, the family of the deceased or his dependents shall be paid a one-time allowance in the amount of ten years of the monetary maintenance of the deceased from the federal budget, with the subsequent recovery of this amount from the guilty persons. When a tax authority employee is inflicted with grievous bodily harm that precludes further opportunity to engage in professional activities, he is paid a one-time allowance in the amount of a five-year monetary allowance at the expense of the federal budget, with the subsequent recovery of this amount from the perpetrators, as well as within ten years - the difference between the amounts of his salary and pension.
(As amended by Federal Law No. 151-FZ of July 8, 1999)

When less serious bodily harm is inflicted on an employee of a tax authority, he is paid a lump-sum allowance in the amount of five monthly earnings from the federal budget, with the subsequent recovery of this amount from the perpetrators.
(As amended by Federal Law No. 151-FZ of July 8, 1999)

Damage caused to the property of an employee of the tax authority (or his close relative) in connection with official activities shall be compensated in full from the federal budget, with the subsequent recovery of this amount from the guilty persons.
(As amended by Federal Law No. 151-FZ of July 8, 1999)

Article 18. Leading employees and specialists of tax authorities are assigned class ranks in accordance with their position, qualifications and length of service.

The regulation on the class ranks of employees of the tax authorities and the amount of additional payments for class ranks are approved by the President of the Russian Federation.
(Article 18 as amended by Federal Law No. 151-FZ of July 8, 1999)

Article 19. Citizens appointed to public positions in tax authorities are subject to mandatory state fingerprint registration in accordance with the legislation of the Russian Federation.
(Article 19 was introduced by Federal Law No. 135-FZ of November 7, 2000)

Chairman
Supreme Soviet of the RSFSR
B.N.YELTSIN