The tax law

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· Each taxpayer is given a personal identification number of taxpayer when registered with the tax bodies

Rights of taxpayers:

· To claim full compensation for losses caused by unlawful decisions of the tax bodies or unlawful actions (inactions) of their officials

· To receive from the tax bodies at the place of registration free information on current taxes and charges, legi

slation on taxes and charges, and also on the rights and duties of taxpayers, and powers of the tax bodies and their officials

· To receive written explanations on application of tax legislation from the tax bodies and other authorized state bodies.

· To represent their interests before the tax bodies in person or via their representative

Duties of taxpayers:

· To pay taxes and charges set in accordance with law

· To register with tax bodies

· To keep records of their income (expenses) and objects of taxation

· To file tax returns and financial reports and to provide documents required to calculate and pay taxes to the tax bodies and their officials

· To fulfill lawful requirements of tax bodies to eliminate tax offences revealed and not to hinder lawful activity of tax officials

· To provide tax authority at the place of registration with information

Penalties for violating the order of registration with tax bodies

· Exceeding the 10 days term set for filing the application for registration: for up to 90 days 5,000 Rb of penalty

· Over 90 days 10,000 Rb of penalty

· Carrying on activities by an organization or an individual entrepreneur without registration with the tax bodies: for up to 3 months 10% of income derived from such activity during the said period but not less than 20,000 Rb for more than 3 months 20% of the income derived during the period exceeding 90 days from activity carried on during the said period without registration with the tax bodies

3. Tax authorities

Rights of tax authorities

· To demand from taxpayers and other obligated persons presentation of documents that can be used as a reference for the computation and payment of taxes

· Suspend operations with taxpayers' bank accounts and seize their property

· To conduct an examination (inspection) of any premises and grounds used by the taxpayer for generating taxable income or for keeping objects of taxation, regardless of their location; to conduct inventory of the taxpayers property

· To determine amounts of taxes owed by taxpayers, on the basis of available information on the taxpayer or by analogy with other similar taxpayers, in case the taxpayer denies tax body officials admittance to his/her premises and areas for examination (inspection), or fails to present the documents needed for computation of the taxes due for over two months

· To conduct an audit of taxpayers and seize the documents confirming the fact of tax offences, providing there are sufficient reasons to believe that the documents will be destroyed, concealed or falsified

· To collect taxes in arrears and penalizing interest accrued

Obligations of tax authorities:

· To register taxpayers and keep all related data

· To inform taxpayers of the effective taxes, provide them with established accounting forms and explain the procedure of their processing, as well as the procedure of tax calculation and payment

· To refund or offset excessively paid taxes and penalties according to the procedure set by the Tax Code.

Tax authorities and their officials bear responsibility for:

· damage inflicted on the taxpayer in the course of unlawful actions (decisions) or inactions

· non-fulfillment or improper fulfillment of their duties on securing taxpayer's rights

4. Tax offences

Responsibility for tax offences

· Each taxpayer is presumed innocent of committing a tax offence until his guilt is proven in accordance with the procedure provided for by the federal law and established by a legally effective court ruling.

· A taxpayer is not required to prove his innocence. The burden of presenting evidence of the tax offence and proving taxpayers guilt in committing it is born by the tax authorities. Ineradicable doubts as to the guilt of the taxpayer in committing a tax offence are interpreted in favor of the taxpayer.

· Taking liable for commitment of a tax offence:

o of an organization ≈ does not release its officials from administrative, criminal or other responsibility if sufficient grounds are present

o of a taxpayer ≈ does not release him from the obligation to pay taxes and penalizing interest

Administrative liability

· Administrative liability in the field of taxes and charges may be imposed on the following persons:

o taxpayer's officials

o natural persons - taxpayers if the exposed action is not qualified as a tax offence

· Administrative penalties for administrative offences in the field of taxation are levied on the basis of a court ruling. Court proceedings are initiated in accordance with a protocol on an administrative offence drawn up by the tax body

Tax audit

Tax audits may cover no more than 3 calendar years of taxpayers operation preceding the year of the audit. Tax authorities may undertake separate audits of an organization’s branches and representations, irrespective of any audit that may have previously been undertaken of the organization itself.

4.1 Court Proceeding in a tax offence case

If upon a tax audit the tax body took a decision on holding the taxpayer liable for committing the tax offence (in the form of a ruling to hold the taxpayer liable), then:

· Before filing a claim to the court the tax body must offer the taxpayer to pay the amount of tax due and sanctions on a voluntary basis

· In case the taxpayer refuses to pay the tax due and sanctions on a voluntary basis, the tax body files a claim to the court on collecting them

· A claim on collecting the tax due and sanctions from an organization or an individual entrepreneur is filed to the arbitration court, or to the court of general jurisdiction if such are to be collected from a natural person.

· A claim may be filed within the term of six moths starting from the date when the tax offence was discovered and the act of tax audit was drawn up

Interpretation of unremovable doubts

In accordance with Article 3 of the Tax Code, all unremovable doubts, contradictions and ambiguities of legislative acts relevant to taxes and/or charges shall be interpreted in favor of taxpayers.


In the tax system, proceeding from the Federal device of Russia, the rights and the responsibilities of corresponding levels of management (Federal and territorial) in the tax law are differentiated. Introduction of local taxes and tax collections as an addition to the list of the operating Federal taxes, stipulated by the legislation, has allowed to take into consideration various local needs and kinds of incomes for local budgets. Nevertheless the Tax Law has quite a lot of disadvantages, such as complexity, a plenty of various privileges etc., which do not stimulate economic growth.

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