Contents / Taxpayers

TAXPAYERS
are organisations and natural persons who are under an obligation to pay taxes and/or charges
ORGANISATIONS
NATURAL PERSONS,
including individual entrepreneurs
See also: rights and duties of taxpayers

Registration of taxpayers

See also: penalties for violating the order of registration with the tax bodies
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Individual entrepreneurs

Individual entrepreneurs are natural persons registered in accordance with the set order and carrying on entrepreneurial activity without forming a legal entity, as well as private notaries, private securities, private detectives.

Natural persons carrying on entrepreneurial activity without forming a legal entity but not registered as individual entrepreneurs in violation of provisions of civil law acts may not appeal to not being individual entrepreneurs in the course of fulfillment of his duties imposed by the Tax Code.

Rights
Duties

  • 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, legislation 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 authorised state bodies.
  • To represent their interests before the tax bodies in person or via their representative
  • 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 fulfil 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 organisation 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