Tax office definition. See what "FTS" is in other dictionaries

Front of National Salvation of the Russian Federation FTS Front of National Salvation Dictionary: S. Fadeev. Dictionary of abbreviations of the modern Russian language. S. Pb .: Polytechnic, 1997.527 p. FTS functional nervous system Dictionary: S. Fadeev. Dictionary of abbreviations ... ...

The Federal Tax Service (FTS of Russia) is a federal executive body that exercises control and supervision over the observance of the legislation of the Russian Federation on taxes and fees, over the correctness of calculation, ... ... Wikipedia

FTS- Federal People's Power (Party; Argentina) People's Salvation Front (Russia) People's Salvation Front (Russia) National Salvation Front Functional nervous system ... Dictionary of abbreviations of the Russian language

FTS of Russia- Federal Tax Service of the Federal Tax Service of Russia Federal Tax Service from March 9, 2004 earlier: MNS of Russia http://www.nalog.ru/ ... Dictionary of abbreviations and acronyms

Interdistrict Inspectorate of the Federal Tax Service of Russia No. 45 in Moscow- Interdistrict Inspectorate of the Federal Tax Service of Russia No. 45 in Moscow is a specialized tax authority, which includes registered construction organizations in Moscow. category of taxpayers: construction organizations Inspection website Code SOUN 7745 ... ... Accounting encyclopedia

Interdistrict Inspectorate of the Federal Tax Service of Russia No. 47 in Moscow- The Interdistrict Inspectorate of the Federal Tax Service of Russia No. 47 for Moscow is a specialized tax authority, in which foreign legal entities and individuals in Moscow are registered. category of taxpayers: foreign citizens and organizations Website ... ... Accounting encyclopedia

Interdistrict Inspectorate of the Federal Tax Service of Russia No. 50 in Moscow- is a specialized tax authority, in which financial credit, insurance organizations and professional participants of the Moscow securities market are registered. category of taxpayers: financial credit, insurance organizations ... ... Accounting encyclopedia

Inspectorate of the Federal Tax Service of Russia No. 29 for Moscow- Serves part of the territory of the Western Administrative District of Moscow. serviced by MO: ZhZhZh Inspection site Code SOUN 7729 Requisites: INN 7729150007/772901001 Recipient: UFK in Moscow (IFTS No. 29 in Moscow); TIN 7729150007, ... ... Accounting encyclopedia

Inspectorate of the Federal Tax Service of Russia No. 10 for Moscow- Inspectorate of the Federal Tax Service of Russia No. 10 for Moscow serves part of the territory of the Central Administrative District of Moscow. serviced by MO: Tverskoy (partly), Presnensky (partly) Inspection site SOUN code 7710 Requisites: INN 7710047253/772601001 ... ... Accounting encyclopedia

Inspectorate of the Federal Tax Service of Russia No. 13 for Moscow- Serves part of the territory of the Northern Administrative District of Moscow. served by MO: Airport (partially), Voikovsky (partially), Western Degunino (partially), Sokol (partially), Koptevo (partially), Dmitrovsky (partially) Inspection site Code ... ... Accounting encyclopedia

Publish some of the data that was previously considered a tax secret.

What is tax secrecy?

In accordance with article 102 of the Tax Code, tax secrets include any data about a taxpayer, except for information:

Which are publicly available. The taxpayer may agree to make all or part of the data publicly available;

On tax violations of companies, amounts of arrears and arrears of fines and fines;

Which the taxpayer provides to the authorities of other states within the framework of international agreements;

On the income and property of the candidate and his spouse, which are submitted to the election commissions;

On state and municipal payments;

On special tax regimes applied by the organization and participation in a consolidated group of taxpayers;

On the average number of employees of the organization for the calendar year preceding the year of posting information;

On the amount of taxes, fees and insurance premiums paid;

On the amounts of expenses and incomes for financial statements;

Registration of foreign companies with tax authorities;

On registration with the tax authorities of individuals.

Some of this data ceased to be tax secrets back in May 2016.

Whose data will the FTS publish?

The Federal Tax Service will publish data from business partnerships and companies, that is, commercial organizations.

The exception will be strategic enterprises and organizations of the military-industrial complex. Also, the FTS will not publish data on the largest taxpayers. A company can be attributed to them if its annual income is 35 billion rubles or more.

That is, the innovations will mainly affect representatives of small and medium-sized businesses.

What information will the FTS start to publish?

About the average number of employees organizations for the calendar year preceding the year of publication of information;

About special tax regimes used by the organization;

The participation of the organization in consolidated group of taxpayers(when organizations unite to pay income tax, taking into account the financial result of the activities of all members of the group - approx. TASS).

Initially, the FTS planned to start posting company data in the summer of 2017. But then the deadline was postponed first to July 1, 2018, and then finally to August 1, 2018.

One of the priority tasks facing the Russian state and, above all, the executive branch, is to ensure the rule of law in the field of tax relations based on the norms of the tax legislation of the Russian Federation. They arise between and acting on behalf of the state tax authorities.

Tax authorities of the Russian Federation- a unified centralized system of bodies for monitoring compliance with the tax legislation of the Russian Federation, the completeness and timeliness of the payment of taxes and fees.

The tax authorities in the Russian Federation are The Federal Tax Service and its subdivisions (fig. 4). The Federal Tax Service is a federal executive body that reports to the Ministry of Finance.

The Federal Tax Service was established on the basis of the Decree of the Government of the Russian Federation of September 30, 2004 No. 506 "On Approval of the Regulations on the Federal Tax Service" and is the legal successor of the Ministry of the Russian Federation for Taxes and Duties.

The Service is an authorized federal executive body that carries out state registration of legal entities, individuals as and peasant (farmer) enterprises, as well as an authorized federal executive body that ensures the representation in bankruptcy cases and in bankruptcy procedures of claims for payment of mandatory payments and claims Of the Russian Federation for monetary obligations. The Federal Tax Service carries out its activities in cooperation with other federal executive bodies, executive bodies of the constituent entities of the Federation, local self-government bodies and state, public associations and other organizations.

The Federal Tax Service and its territorial bodies constitute a single centralized system of tax authorities.

The Federal Tax Service is headed by a head appointed and dismissed by the Government of the Russian Federation on the proposal of the Minister of Finance of the Russian Federation. The head of the Federal Tax Service is personally responsible for the fulfillment of the tasks assigned to the Service (Fig. 5).

The head of the Federal Tax Service has deputies appointed and dismissed by the Minister of Finance of the Russian Federation on the proposal of the head of the Service.

The main tasks of the Federal Tax Service:

• Control over the observance of the legislation on taxes and fees, the correctness of the calculation, the completeness and timeliness of the payment of taxes, fees and other obligatory payments;
• Development and implementation of tax policy to ensure the timely receipt of taxes and fees to the budget;
• Currency control within the competence of the tax authorities;

The Federal Tax Service exercises the following powers:

• control and supervision over the observance of the legislation of the Russian Federation on taxes and fees, as well as the normative legal acts adopted in accordance with it, the correctness of calculation, completeness and timeliness of the payment of taxes and fees, and in cases stipulated by the legislation of the Russian Federation, over the correctness of the calculation, completeness and the timeliness of making other obligatory payments to the relevant budget, submitting declarations, carrying out foreign exchange transactions by residents and non-residents;
• state registration of individuals as individual entrepreneurs and peasant (farmer) households;
• registration of all taxpayers, maintenance of the Unified State Register of Legal Entities, the Unified State Register of Individual Entrepreneurs and the Unified State Register of Taxpayers;
• informs taxpayers free of charge (including in writing) about the current taxes and fees, legislation on taxes and fees and regulatory legal acts 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, and also provides tax reporting forms and explains the procedure for filling them out;
• refund or offset of overpaid or overly collected amounts of taxes and fees, as well as penalties and fines;
• adopts, in accordance with the procedure established by the legislation of the Russian Federation, decisions on changing the timing of payment of taxes, fees and penalties;
• establishes (approves) the form of the tax notification, the form of the claim for the payment of tax, the application forms, the notification and the certificate of registration with the tax authority;
• develops forms and procedure for filling out tax calculations, forms of tax declarations and other documents in cases established by the legislation of Russia, and sends them for approval to the Ministry of Finance;
• verification of the activities of legal entities, individuals, peasant (farmer) households in the established field of activity.

The Federal Tax Service has the right to organize the necessary tests, examinations, analysis and assessments, as well as scientific research on the implementation of control and supervision, to request and receive information necessary for decision-making, to provide legal entities and individuals with explanations on issues related to the established area. activities.

The Federal Tax Service is not entitled to carry out legal regulation in the established area of ​​activity, except for the cases established by federal laws, decrees of the President of the Russian Federation and Government decrees, as well as the management of state property and the provision of paid services.

Tax authorities have the right to:

• Require documents that are the basis and confirm the correctness of the calculation and the timeliness of payment of taxes;
• Conduct ;
• When checking, seize documents that indicate, if there is reason to believe that these documents will be destroyed, hidden, changed, replaced;
• Call taxpayers to the tax authorities to provide explanations in connection with their payment of taxes, or in connection with a tax audit;
• Suspend transactions on taxpayers 'bank accounts, seize taxpayers' property;
• Inspect any warehouse, retail and other premises used by the taxpayer. Conduct an inventory of property;
• Determine the amount of taxes to be paid in, by calculation based on available information;
• Require taxpayers to eliminate detected violations, monitor compliance with these requirements;
• Collect arrears on taxes and fees, penalties;
• Require from banks documents confirming the execution of taxpayers and collection orders of tax authorities to write off taxes and penalties from accounts;
• Engage specialists, translators, experts for tax control;
• Call as witnesses persons who are aware of any circumstances relevant to tax control;
• Submit a petition for the cancellation, suspension of licenses issued to legal entities and individuals;
• Submit claims to courts of general jurisdiction or arbitration courts.

• act in strict accordance with other federal laws;
• to exercise, within the limits of their competence, the rights and obligations of tax authorities;
• to treat correctly and attentively taxpayers, their representatives, other participants in tax legal relations, not to humiliate their honor and dignity.

Federal tax service as a subject of state financial control

The transition to market relations in the economy, changes in the field of pricing and planning, the emergence of such economic entities as the transformation of taxes into the main source of state revenues, etc., necessitated the emergence of new bodies implementing it, and new forms of its implementation.

By Decree of the President of the Russian Federation No. 1635 of December 23, 1998, the State Tax Service of the Russian Federation was transformed into the Ministry of the Russian Federation for Taxes and Duties. Also, by Presidential Decree No. 314 of March 9, 2004, the RF Ministry of Taxes and Levies was renamed the Federal Tax Service.

The main task This service is to monitor compliance with the legislation on taxes and fees, the correctness of their calculation, the completeness and timeliness of state taxes and other payments established by the legislation of the Russian Federation, constituent entities of the Russian Federation and local governments within their competence to the relevant budgets and extra-budgetary funds.

The Federal Tax Service, carrying out its main task, performs the following functions:

• conducts directly and organizes the work of state tax inspectorates to monitor compliance with legislation on taxes and other payments to the budget;
• carries out in ministries and departments, in enterprises, in institutions and organizations based on any form of ownership, and in citizens, checks of monetary documents, accounting registers, plans, estimates, declarations and other documents related to the calculation and payment of taxes and other payments in budget;
• organizes the work of state tax inspectorates for the registration, assessment and sale of confiscated, ownerless property, treasures;
• carries out the refund of excessively collected and paid taxes and other obligatory payments to the budget through credit organizations;
• analyzes reporting, statistical data and results of on-site inspections, prepares, on their basis, proposals for the development of guidelines and other documents on the application of legislative acts on taxes and other payments to the budget and other functions.

The data appeared in the form of sets of electronic records, with which it is impossible for a non-specialist to work, says Alexander Ovesnov, head of the MEF-Audit PKF tax litigation practice. “Taxpayers expected to see information in the form of a convenient and accessible electronic service, for example, in the form of the long-known“ Information on state registration of legal entities and individual entrepreneurs ”or other similar services presented on the FTS website,” Ovesnov said.

Vadim Zaripov, head of the Pepeliaev Group analytical department, agrees with him. Publishing as a simple set of open data, rather than as a searchable database, makes the information difficult to use, he said.

Long-term plans

The order on the placement of data on companies, including those with which the tax secrecy stamp was removed in June 2016 (the average number of employees of the organization, the amounts of taxes and fees paid and the amount of income and expenses), was first approved by the FTS in December 2016. As follows from the annex to the document, the tax service was supposed to post this information on its website on July 25 last year. Then the department twice postponed this deadline - to (the corresponding order is published on the FTS website), and then to.

The primary purpose of disclosing such data about companies is “to provide taxpayers with complete and reliable information for analyzing the financial and economic activities of counterparties,” the FTS explained. In August 2017, Art. 54.1 of the Tax Code, which toughens liability for tax violations by counterparties, recalls Zaripov. But the companies will be able to feel the effect and draw full-fledged conclusions about the counterparty only after the second stage of publication, the expert believes.At the end of June 2018, more than 4.2 million legal entities are operating in Russia.

Not everyone will be revealed

Among the companies from which the tax secrecy regime will be removed, there will be no strategic (defense enterprises and state-owned companies) until at least 2020, two interlocutors familiar with the preparation of the order told RBC earlier. The Federal Tax Service confirmed that data on companies included in the list of strategic enterprises and organizations of the military-industrial complex, as well as those classified as the largest taxpayers, are not yet being prepared for publication.

Since April 2018, the FTS has classified organizations as the largest taxpayers at the federal level if their total revenue for the reporting year exceeds RUB 35 billion. (until April this figure was 20 billion rubles). In turn, the largest taxpayers at the regional level now include companies whose revenues range from 2 billion to 35 billion rubles. At the same time, the powers of the Federal Tax Service include the right to independently classify a taxpayer as the largest, regardless of compliance with the above criteria.

As for strategic enterprises, they are included in the corresponding list approved by the president. In total, it includes about 70 companies. Among them, for example, Rosneftegaz, RusHydro, Russian Railways, Rosneft, Gazprom, Aeroflot, VTB Bank and other companies.

The publication of information on the income of state-owned companies, the number of employees working in the company and the amount of taxes paid against the backdrop of another wave of sanctions could become the basis for their expansion, said Alexander Selivanov, deputy director of the CCI's legislative department. “For companies that have come under sanctions, the publication of financial information will only help the party that imposed the sanctions to control their effectiveness,” said Roman Konigsberg, head of risk management practice at FBK Grant Thornton. According to Mikhail Orlov, partner of KPMG, sanctions are hardly the main motive for such a policy. “Rather, it’s an excuse,” he said.