The subjects of certain legal relations are recognized as taxpayers, for which the law establishes the obligation to make contributions to the budget at the expense of personal funds. In Russia, various taxation systems operate. They are provided for citizens and legal entities. Next, a general description of this category will be given, as well as the basic rights of taxpayers. 
Signs of subjects
In accordance with the definition given above, taxpayers are individuals and organizations whose status is determined in accordance with the Civil Code. Moreover, a number of categories are provided directly in the industry Code. In particular, the Tax Code refers to taxpayers separate divisions of companies, representative offices and branches, including those that independently sell products, services or work, as well as permanent missions of foreign organizations. The determination of status in the latter case will depend on different conditions.
As a general rule, the permanent establishment of a foreign legal entity is considered to be the territory of regular performance of work, sale of products, and rendering of services. At the legislative level, a proposal is being considered to classify a consolidated group of entities as an independent category. It is assumed that a special system will be developed for them, within the framework of which property and funds transferred within them will not be subject to taxation. Today, Art. 13 of the Federal Law "On financial industrial groups" provides that their participants who are engaged in the fields of production of works, products or services may be recognized as a consolidated category. In addition, according to the legislation of a number of countries, entities may not be individuals, but families as a whole.
Rights and obligations of taxpayers
They are defined in the law "On the basics of the taxation system." It should be noted that the main rights and obligations of taxpayers are the same for all. They do not depend on the type of subject. Moreover, for some groups special rights of taxpayers are established. For example, companies that use the work of people with disabilities may refuse VAT benefits. Some organizations can switch to simplified taxation. However, this, in turn, will cause additional responsibilities. 
Legal aspect
Taxpayer Rights and tax agents enshrined in industry legislation. In Art. 21 of the Tax Code, in particular, contains an appropriate list. One nuance characterizing the development of the situation should be noted. The law governing the basics of taxation included first an article on obligations, and then on the rights of taxpayers. The provisions in the Code are given in a different order. This indicates that the legislator primarily recognizes the rights of the taxpayer in the Russian Federation.
Classification
As mentioned above, the rights of taxpayers are established in Art. 21. They can be grouped according to a number of criteria and presented in the form of a system. First of all, it should be said that the law provides entities with certain legal opportunities in the field of information on the payment, establishment and introduction of fees. Thus, this is group No. 1. The rights of taxpayers in this category are considered relatively new. The next group relates to the field of execution of legislative requirements for deductions to the budget. The third category includes the rights of taxpayers in the field of accounting and taxation control.The last group relates to the sphere of holding entities accountable and protecting their interests. Consider these categories separately.
Informational support
One of the rights of a taxpayer is that he can receive free information from authorized bodies on applicable tariffs, fees, as well as legal regulation of the taxation sphere. It is important to note that no one needs to pay to use this opportunity. In addition, the exercise of this right of taxpayers is carried out at the place of their registration with the supervisory authority.
The legislation of a number of foreign countries provides for free allocation to each entity of the corresponding package of normative acts in force in the state. In Russia, this procedure requires certain budget expenditures, and therefore cannot be performed. In addition, the problem lies in the fact that the legislative framework is constantly updated, and it is not advisable to issue a new package of acts each time. Nevertheless, in each inspection there are information stands. They explained the basic information about fees and taxes, duties and rights of payers. In addition, the Code requires authorized bodies to publish quarterly information on local and regional contributions to the budget. This requirement does not apply to federal fees, as they are published in available official sources. 
Receive written clarifications
Taxpayers have the right to request explanations regarding the application of industry legislation. This opportunity provides a new construction of the relationship between subjects and regulatory bodies. It is assumed that a bona fide entity, in case of difficulty in determining the probable consequences of a transaction, can write to the inspection. She, in turn, will provide relevant clarifications on the issue of interest to the applicant. However, this provision in practice is implemented quite difficult.
In Art. 111 of the Tax Code provides that upon receipt of clarifications and their subsequent follow-up, the taxpayer shall be released from liability in case of violation of the norms of legislation by him. This significantly reduces the interest of inspectorates in responding to incoming requests. Indeed, in this case, all offenses in the tax sphere, the inability to recover arrears and fines fall on the control authorities. It is advisable to cite the experience of Germany as an example. In this country, payers conclude agreements with financial authorities on probable tax consequences. Together, they calculate them, which allows the subject to objectively assess the situation. In Russia, this is now extremely problematic, if only because it is impossible to foresee all the consequences due to the instability of the legislative system.
Secrecy
This concept is introduced by Art. 102 of the Code. Taxpayers have the right to demand from the authorized authorities the preservation of information regarding deductions that they themselves make. In the specified Art. 102 there is also a list of data that are not recognized as personal financial secrets. 
Compliance with Codex Standards
As the first right of taxpayers in this group, it should be noted the possibility of using tax benefits. In Art. 56 of the Code provides for the waiver of the application of exemptions. As the next right of taxpayers, the Tax Code of the Russian Federation determines the ability to demand clarity of industry legislation. The point in this case is that all the contradictions present in the provisions of the Code and other acts are interpreted in favor of the subjects of taxation.
In this regard, this right is formulated as clarity of the legislation as the basis for the fulfillment of tax obligations.In addition, the second group includes the ability of the subject of taxation to ask for installments, deferment, timely offset or refund of excessively paid funds, to obtain a loan. Also, the payer has the right to hire a legal entity or a citizen with a certain competence in the field of taxation. An authorized entity represents his interests in the framework of the relevant relations. This opportunity forms the institute of tax consultants.
Scope of control and accounting
The rights of a taxpayer (individual or organization) related to this area include:
- Presence during the conduct of procedural actions of control.
- Obtaining copies of inspection reports and other decisions of authorized supervisory authorities.
- Providing their explanations on the payment and calculation of taxes.
- Receive deduction and notification requirements.
Responsibility and advocacy
These two categories in the field of taxation work closely with each other. The legislation provides entities with the opportunity to take into account circumstances mitigating responsibility, appeal decisions of supervisory authorities, their inaction / action, as well as the behavior of individual employees. In this case, the choice of protection method remains with the payer. So, the subject can use administrative, judicial, other order or several at the same time. In this case, the law does not provide any restrictions.
Specific category
It is also necessary to mention this, albeit somewhat dubious, right not to execute unlawful decisions and requirements of the tax service or officials. Illegality is considered an evaluation category. That is, if the taxpayer considers that the behavior or decision of the authorized body or employee is unlawful and does not fulfill the order, and subsequently the opposite is proved, then all responsibility will be borne by the subject of taxation. According to some experts, the introduction of this norm in the legislation is impractical, and is even considered a negative phenomenon. This position is explained by the fact that such a situation forms the prerequisites for the unlawfulness of the tax service. Although, according to other experts, it should first of all be based on the fact that the behavior and requirements of the authorized bodies are legal, and the opposite is proved in court.
Duties
The definition of their circle is essential, since the application of liability measures will be determined precisely by the violation of any prescription defined in the legislation. At the same time, the implementation of the protection of one’s interests and rights is based on the proof that the taxpayer does not have one or another obligation or the fact that the order has been duly executed. The first requirement is, in fact, the full and timely deduction of the stipulated payments to the budget. It is formed by virtue of the tax liability of the subject. In this regard, this requirement is considered universal and applies to all participants in the relevant relations.
When making payments directly by the taxpayer, and not by the agent, the law provides for additional requirements. So, entities must submit payment documents before the due date for payment to the relevant departments of the bank for subsequent transfer to the budget. Other obligations of taxpayers can be considered optional, since they do not apply to all entities. Moreover, they are aimed at fulfilling the above main requirement. 
Accounting and reporting
This obligation applies to organizations. It should be noted that in some cases for calculating the tax base it is necessary to keep special records. It may not coincide with the accounting. Moreover, the latter acts as the basis for tax accounting.Storage of reporting documentation should be carried out for at least 5 years.
Providing inspection of the necessary documents and information
This obligation is rather conditional, which is explained by the absence in the legislation of the list of necessary information and securities that must be transferred. However, in practice with documents usually there is no ambiguity. There are some difficulties in providing information. In fact, the taxpayer must provide the data that he has, and for which there is no need to perform additional actions. Otherwise, the specified requirement should consist not only in providing, but also in obtaining information.
Corrections to reporting documents
This obligation relates to adjustments to the amounts of understated or hidden income that are identified during inspections. This requirement is based on the specific regulatory design of the Law governing the application of sanctions to violators. In case of concealment (non-accounting) of other (except for profit) objects of taxation, the introduction of corrections does not make sense, since the amount of tax is included in financial sanctions.
Explanation
In case of disagreement with the facts that are set forth in the act on the audit, the taxpayer is obliged to justify the refusal to sign it. This requirement does not mean that the subject must certify with his signature the document submitted by the authorized service. However, refusing to sign it, he is obliged to justify his decision in writing. 
Liquidation Notice
The law provides for the obligation of the subject to notify the tax authority of the decision to reorganize or terminate its activities in a ten-day period. This requirement is fundamental. This is due to the fact that the ability of the inspection to carry out a final audit of the organization, identify tax liabilities and monitor measures for their full repayment will depend on its proper execution.
