Contents / Tax authorities

Ministry for Taxes and Charges of the Russian Federation
Territorial bodies
Regional board of the Ministry for Taxes and Charges
Interregional inspectorate of the Ministry for Taxes and Charges
Inspectorates
district
district in cities
town
See Rights and obligations of tax authorities
See Responsibility of tax authorities
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Rights
Obligations
  • 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 taxpayer’s 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 penalising interest accrued
  • 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 (levied) taxes and penalties according to the procedure set by the Tax Code
Responsibility of tax authorities

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