|
|
||
LEGISLATIVE BASE
Part 1 > Section 3 > Chapter 5. TAX AUTHORITIES. TAX POLICE. LIABILITY OF TAX AUTHORITIES, CUSTOMS AUTHORITIES, TAX POLICE BODIES AND THEIR OFFICIALS
ARTICLE 32. (1) Duties of the Tax Authorities
1. Tax authorities shall be obliged [one] to:
1) comply with the legislation on taxes [two] and fees;
2) monitor observation of the legislation on taxes [three] and fees, as well as of other normative legal acts [four] in compliance therewith;
3) keep records of the organisations [five] and natural persons in the established procedure;
4) inform [six] free of charge (in written form as well) [seven] taxpayers, payers of fees and tax agents about [eight] current taxes and fees, the legislation on taxes and fees [nine] and normative legal acts adopted in conformity with [ten] it, the procedure for calculation and payment of taxes and fees, [one] the rights and duties of taxpayers, payers of fees and tax [two] agents, the powers of the tax authorities and their officials, [three] and also to submit the forms of tax returns (calculations) [four] and explain the procedure for their completion;
5) be [five] guided by written explanations of the Ministry of Finance of the Russian [six] Federation as regards the application of the legislation of the Russian Federation [seven] on taxes and fees;
6) inform taxpayers, payers [eight] of fees and tax agents, when they are [nine] registered with the tax authorities, of data on the requisite [ten] elements of the appropriate accounts of the Federal Treasury, as well [one] as to bring to the knowledge of taxpayers, payers of fees and tax [two] agents in the procedure defined by the federal executive body [three] in charge of control and supervision in the field of taxes and fees, [four] data on changes in the requisite elements of these accounts [five] and other data required for completing orders to remit [six] taxes, fees, penalties and fines to the budget system [seven] of the Russian Federation;
7) render decisions on repayment [eight] to taxpayers, payers of fees or tax agents the amounts [nine] of taxes, fees, penalties and fines paid or recovered [ten] in excess, send orders drawn up on the basis [one] of these decisions to the appropriate territorial agencies of the Federal [two] Treasury for execution and set off the amounts of taxes, [three] fees, penalties and fines paid or recovered in excess [four] in the procedure provided for by this Code;
8) observe [five] tax secrets and ensure their keeping;
9) [six] forward to the taxpayer, payer of fees or tax agent [seven] copies of tax audit acts and decisions of a tax [eight] authority, as well as in the cases provided for by this Code, [nine] the tax notice and (or) the demand to pay a tax [ten] or fee.
10) present to a taxpayer, payer of fees [one] or tax agent by request thereof references in respect [two] of the state of the said person's settlements, as regards taxes, [three] fees, penalties and fines, on the basis of data available [four] to a tax authority. A requested reference shall be [five] presented within five working days as of the date [six] of receiving by a tax authority of the appropriate request in writing [seven] of a taxpayer, payer of fees or tax agent;
11) [eight] jointly collate the amounts of paid taxes, fees, [nine] penalties and fines on the application of a taxpayer, payer of fees [ten] or tax agent;
12) issue, on the application of a taxpayer, [one] payer of fees or tax agent, copies of the decisions [two] adopted by a tax authority in respect of this taxpayer, [three] payer of fees or tax agent.
|
|
Feature conception:
Thus it appears, in what various ways Nature has taught man her first great lesson of love and union.
Nor did she give the same talents either in kind or in degree to all, evidently meaning that the inequality of her gifts should be ultimately equalized by a reciprocal interchange of good offices and mutual assistance.
Thus, in different countries, she has caused different commodities to be produced, that expediency itself might introduce commercial intercourse.
Desiderius Erasmus
The Complaint of Peace
|
|
mission
