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LAW OF THE RUSSIAN FEDERATION

of March 21, 1991 No. 943-1

About tax authorities of the Russian Federation

(The last edition from 27-12-2018)

Chapter I. General provisions

Article 1. Tax authorities of the Russian Federation (further - tax authorities) - single centralized system of control of compliance with law about taxes and fees, behind correctness of calculation, completeness and timeliness of payment (transfer) in the budget system of the Russian Federation of taxes, charges and insurance premiums, corresponding penalty fee, penalties, percent, and in cases, stipulated by the legislation the Russian Federation, - behind correctness of calculation, completeness and timeliness of payment (transfer) in the budget system of the Russian Federation of other obligatory payments established by the legislation of the Russian Federation.

Article 2. The single centralized system of tax authorities consists of federal executive body, the representative for control and supervision in the field of taxes and fees, and its territorial authorities.

Federal executive body, the representative for control and supervision in the field of taxes and fees, for the purpose of implementation of the activities has the right to create the subordinated organizations in the form of public institutions or the unitary enterprises.

Article 3. Tax authorities in the activities are guided by the Constitution of the Russian Federation, the Federal constitutional Laws, the Tax Code of the Russian Federation and other Federal Laws, this Law and other legal acts of the Russian Federation, regulatory legal acts of the President of the Russian Federation and regulatory legal acts of the Government of the Russian Federation, international treaties of the Russian Federation, and also the regulatory legal acts of federal executive bodies, public authorities of subjects of the Russian Federation and local government bodies accepted within their powers concerning taxes and fees.

Article 4. Tax authorities perform the activities directly, with involvement of the organizations subordinated to federal executive body, the representative for control and supervision in the field of taxes and fees, and also in interaction with federal executive bodies, public authorities of subjects of the Russian Federation and local government bodies.

Article 5. Law-enforcement bodies of the Russian Federation shall give the practical employee assistance of tax authorities in case of execution of service duties by them, providing acceptance of the measures for accountability of persons provided by the Law, violent image of the tax authorities of the official functions interfering accomplishment by workers.

Chapter II. Tasks, rights and obligations of tax authorities

Article 6. The main task of tax authorities is control of compliance with law about taxes and fees, behind correctness of calculation, completeness and timeliness of payment (transfer) in the budget system of the Russian Federation of taxes, charges and insurance premiums, corresponding penalty fee, penalties, percent, and in cases, stipulated by the legislation the Russian Federation, - behind correctness of calculation, completeness and timeliness of payment (transfer) in the budget system of the Russian Federation of other obligatory payments established by the legislation of the Russian Federation.

Tax authorities perform also other functions in the cases provided by this Law, other Federal Laws and regulatory legal acts of the Government of the Russian Federation adopted according to them.

Article 6.1. Federal executive body, the representative for control and supervision in the field of taxes and fees, for the purpose of implementation of powers of competent (authorized) body according to the right of the Eurasian Economic Union in the sphere of marking of goods control (identification) signs and according to the procedure, established by the Government of the Russian Federation, provides:

control of turnover of goods on which the decision on marking is made by their control (identification) signs;

functioning of system of marking of goods control (identification) signs;

coordination of activities of executive bodies for control of turnover of goods on which the decision on marking is made by their control (identification) signs.

Article 7. Tax authorities are granted the right:

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