According to generally accepted norms, taxpayers are understood as legal entities or individuals who are obliged by law to transfer 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 legislative rules calculations and accruals. 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 tax regime used in the activity). If necessary, a legal entity or a citizen must register with the control authorities, and in the case of doing business, ensure accounting of income and 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

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, sanctions are applied in the form of appointment control checks, and in case of violations - in the form of penalties, penalties. On the other hand, the taxpayer has the right to appeal against illegal actions (or inaction) territorial bodies IFTS by contacting a higher inspectorate or a court.

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Question: last: are the following judgments about the rights and obligations of taxpayers correct? A. Taxpayers are required to pay taxes and fees in a timely manner and in full. B. Taxpayers can enjoy tax benefits on the grounds and in the manner prescribed by law. 1) only A is true 2) only B is true 3) both judgments are correct 4) both judgments are wrong

last: are the following judgments about the rights and obligations of taxpayers correct? A. Taxpayers are required to pay taxes and fees in a timely manner and in full. B. Taxpayers can enjoy tax benefits on the grounds and in the manner prescribed by law. 1) only A is true 2) only B is true 3) both judgments are correct 4) both judgments are wrong

Answers:

I think 1) only A is true

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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:

to receive free information (including in writing) from the tax authorities at the place of their registration on applicable taxes and fees, legislation on taxes and fees and regulations adopted in accordance with it; legal acts, 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 to 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 financial authorities subjects of the Russian Federation and municipalities- on the issues of applying, respectively, 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

• 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 benefits from 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 fails to ensure the sale legal right controllers... transmission 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, at the request of the taxpayer, the tax agent ... is obliged to return to the taxpayer the amount of tax ... on the day the agent receives the corresponding application from 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 reflected by the taxpayer in the relevant section of the tax return ... according to the discrepancies identified between the information provided by the taxpayer and 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 the organization as the largest taxpayer, the tax authorities are guided by: 1 ... signs of interdependence and the influence of the taxpayer on the economic performance ... federal level... This is ... the organization as the largest taxpayer, the following actions are carried out: 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, ...

... ” 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 - ...

• 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 prescribed by paragraph ... as well as the passage of an independent qualification assessment by the taxpayer's employees are included in ... individuals who have concluded agreements with the taxpayer that provide for the obligation individual... after the end of the training paid by the taxpayer, the said expenses are also included... the cost of maintaining the taxpayer's premises and equipment used for training, paying ...

• 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 ...

1. Obligation. This principle means that all taxpayers are obliged to pay taxes in full and on time.

2. Justice. The principle of fairness means that, on the one hand, all taxpayers who are in equal conditions in terms of objects of taxation pay the same taxes, and, on the other hand, taxes paid by taxpayers of different incomes should be fair. The rich pay more than the poor.

3. Certainty. Normative acts prior to the beginning of the tax period should determine the rules for the fulfillment of duties by the taxpayer.

4. Convenience(privilege) for the taxpayer. The procedure for paying taxes should be convenient primarily for the taxpayer, and not for the tax authorities.

5. Profitability. The costs of collecting taxes should not exceed the amount of taxes collected, but should be minimal.

6. Proportionality. It involves the establishment of a limitation (limit) of the tax burden in relation to the gross domestic product.

7. Elasticity. Involves quick adaptation to a changing situation

8. One-time taxation. The same object of taxation must be taxed for a specified period once.

9. Stability. Change tax system should not be done frequently and very abruptly.

10. Optimality. The purpose of tax collection, for example, fiscal, or environmental, etc., should be achieved in the best way from the point of view of the choice of source and object of taxation.

Elements:

Tax object- property or income subject to taxation, measurable quantitatively, which serve as the basis for calculating the tax;

Subject of tax- the taxpayer, that is, the natural or legal person who is obliged to pay the tax;

Tax source- the income from which the tax is paid;

tax rate- magnitude tax calculations from the unit of the object of tax. The rate is determined either as a flat rate or as a percentage and is called a tax quota;

tax credit- full or partial exemption of the payer from the tax;

Deadline for tax payment- the period in which the tax must be paid and which is stipulated in the legislation, and for its violation, regardless of the fault of the taxpayer, penalties are charged depending on the overdue period.

Taxes are done at the same time four main functions: fiscal, regulatory, stimulating and controlling.

fiscal- taxes are the predominant component of income state budget. The implementation of the fiscal function is carried out at the expense of tax control and tax sanctions, which ensure the maximum collection of established taxes and create obstacles to tax evasion.

Regulatory- ensures equalization of income and expenses of taxpayers, redirection of refinancing flows between various sectors of the economy, distribution of income between central, regional and local budgets etc. Implemented by changing tax rates, including the use of progressive or regressive tax rates, changing the ratio of tax withdrawals between budgets of different levels, changing the structure of tax withdrawals by their types, regulation tax base etc.

stimulating- suggests that taxes are a means of influencing the rate of economic growth in the country, accelerating or slowing down its pace. It is implemented mainly by establishing tax incentives or a reduction in tax rates in general.

Controlling- provides state control over the level of income and expenditure of its citizens.

Types of taxes:

Direct- a tax that is levied by the state directly on the income or property of the taxpayer.

Direct taxes include: income tax, corporate income tax (corporations, organizations, etc.); inheritance and gift tax, property tax etc.

Indirect- tax levied on buyers in the prices of goods and services. The owner of an enterprise that produces goods or provides services sells them at a price (tariff) including a surcharge and pays the state the appropriate tax amount from the proceeds, that is, in essence, he is the collector, and the buyer is the payer indirect tax. VAT, customs duties.

Reducing taxes on business, for example, reducing taxes on profits of enterprises, causes an increase in their savings, which in the future will lead to an increase in enterprises' investments in additional equipment, to the expansion of production. Thus, a change in the taxation of enterprises causes a change aggregate demand, in the case of a decrease in income taxes, this means an increase in aggregate demand and a shift in the AD curve to the right.

Laffer curve- graphical display of the relationship between tax revenues and the dynamics of tax rates.

Too much high level taxes may not leave enterprises with opportunities for normal development or undermine incentives for such development and, consequently, tax collection will be reduced, but too low, “free” taxation can reduce the flow of funds to the state to an unacceptable level.

L. k. shows the dependence of the expansion of business activity (and, accordingly, tax collection) on tax rate. On the graph, the x line shows the levels of the tax rate, and the y line shows the amount of taxes collected (reflecting the level of business activity).

L. to. has the shape of an arc and shows that the best economic result achieved not when taxes are at their lowest, but when they are optimal. And there cannot be one, for all occasions, optimal level of tax exemptions.

Taxes and Taxation: Cheat Sheet Author Unknown

48. Obligations of taxpayers to ensure timely and full payment of taxes and fees

Taxpayers are required to:

1) pay legally established taxes;

2) register with tax authorities if such an obligation is provided for by the Tax Code of the Russian Federation;

3) keep records of their income (expenses) and objects of taxation in accordance with the established procedure, if such an obligation is provided for by the legislation on taxes and fees;

4) submit in the prescribed manner to the tax authority at the place of registration tax returns(calculations), if such obligation is provided for by the legislation on taxes and fees;

5) submit, at the request of the tax authority, a book of income and expenses, and business transactions; introduce financial statements in accordance with the requirements of the Federal Law "On Accounting", except in cases where organizations are not required to keep accounting records or are exempted from accounting;

6) submit to the tax authorities and their officials, in the cases and in the manner provided for by the Tax Code of the Russian Federation, the documents necessary for the calculation and payment of taxes;

7) provide the tax authority necessary information and documents in the cases and in the manner provided for by the Tax Code of the Russian Federation;

8) within 4 years to ensure the safety of accounting data and other documents necessary for the calculation and payment of taxes, as well as documents confirming the income received (for organizations - also expenses incurred) and paid (withheld) taxes;

9) bear other obligations stipulated by the legislation on taxes and fees.

Taxpayers must also report in writing to the tax authority:

On opening or closing accounts (personal accounts) - within seven days from the date of opening (closing) of such accounts. Individual entrepreneurs inform the tax authority about the accounts used by them in entrepreneurial activities;

About all cases of participation in Russian and foreign organizations– no later than one month from the date of commencement of such participation;

About all separate subdivisions created on the territory of the Russian Federation - within one month from the date of creation separate subdivision or termination of the organization's activities through a separate subdivision (closing of a separate subdivision). The message is submitted to the tax authority at the location of the organization;

On the reorganization or liquidation of the organization - within three days from the date of such a decision.

Fee payers are obliged to pay legally established fees, as well as bear other obligations established by the legislation on taxes and fees.