Taxpayers are represented by individuals and various companies. They should work and function solely on the basis of the numerous norms contained in Russian law. Moreover, for all income received, they must pay taxes. Additionally, fees are assigned for property or other values. Each taxpayer has not only duties, but also certain rights, so you should carefully understand the existing features. The rights of taxpayers and duties of taxpayers should be studied by each person and the head of the company. Let's talk about them in more detail in this article.
Types of Taxpayers
It is required to pay taxes to both individuals and companies that are legal entities.
Individuals include not only citizens working for employers, but also individual entrepreneurs.
Each taxpayer must regularly pay different fees, and he also needs to generate specific reports.
Fizlitsa
They are represented by standard citizens working officially for different employers, as well as individual entrepreneurs. In the latter case, the entrepreneur can pay taxes on various taxation regimes, as they can be simplified or standard.
When calculating the tax, it is taken into account whether taxpayers are residents or non-residents of the Russian Federation. The rights of taxpayers and the obligations of taxpayers represented by individuals are numerous and depend on the status of a citizen.
Legal entity
They are represented by numerous companies, and they can open different branches. If the unit is large, and also has its own staff accountant, then such a branch acts as an independent taxpayer.
In tax law, the rights and obligations of taxpayers represented by legal entities also depend on whether the firm is Russian or foreign.
The peculiarity of different joint-stock companies is that, on the basis of the rules prescribed in the Constitution, they can use different information related to individuals.
All firms can be ordinary, small or using simplified taxation regimes. All of these species should be known to all taxpayers. The concept of the rights and obligations of a company is enshrined in the Tax Code. Moreover, they suggest the need to pay various taxes and submit numerous declarations and reports. At the same time, organizations can assert their rights.
What rights do tax payers have?
The rights of taxpayers and the obligations of taxpayers are enshrined in the Tax Code, and all of them may differ slightly for citizens and firms with different statuses.
Fundamental rights include:
- The possibility of receiving various consultations or clarifications orally from the employees of the tax inspectorate, if the information relates to the application of various tax regimes, to reporting, calculating fees or the rules for filling out numerous documents.
- The right to receive clarifications in writing on all issues that are interesting and important for the taxpayer.
- Making consultations regarding taxes and reporting.
- An opportunity to receive reference or informational support from tax officials.
- Submission of already correctly completed declarations and other documents, which are then used as a sample.
- The use of numerous benefits if the taxpayer meets the requirements for citizens, entrepreneurs or firms that are entitled to reduce the tax burden.
- Formation of acts of reconciliation to ensure that the tax inspectors correctly calculated the amount of taxes for different fees.
- Taxpayers have the right to count the amount of overpayments for various fees. Excessively paid funds may be returned if the cause of this situation was negligence and incorrect settlement by the employees of the Federal Tax Service.
- Citizens and entrepreneurs can provide explanations regarding the implemented calculations for various taxes and transferred funds to the budget.
- Taxpayers can directly participate in the process of numerous tax audits or other actions by the Federal Tax Service, which are associated with the study of the financial activities of citizens and firms.
- It is possible to assert your rights and point of view if there is evidence that the results of the audit are false and incorrect, for which it is important to use official documents.
Only with the knowledge of their capabilities can each payer correctly calculate and pay taxes. The rights and obligations of taxpayers are strictly enshrined in law, so violation of rights is a punishable activity of the Federal Tax Service.
Controversial issues
Each taxpayer may require employees of the Federal Tax Service to strictly follow the law when they exercise their basic functions, which are represented by an audit or other similar actions.
The rights and obligations of taxpayers and tax authorities coincide in most cases, but quite often controversial issues arise during inspections or other actions. They have to be solved with the help of the court.
The actions of various employees of the Federal Tax Service may be appealed in court, for which appropriate proceedings are being conducted. If the taxpayer wins the court, then he can count on compensation for the harm done.
When are taxpayers exempted?
The right to exemption from taxpayer duties upon the results of the audit is obtained by citizens or firms on the basis of the standards specified in art. 111 Tax Code. This includes situations:
- Employees of the department of the Federal Tax Service provided illiterate advice to the citizen regarding the article on which he was involved as a violator.
- Employees of the tax authority issued incorrect information, due to which the taxpayer acted illegally.
It is taken into account that all information related to the payment of various taxes and fees is confidential and not subject to disclosure.
What are the responsibilities of tax payers?
The rights and obligations of taxpayers of the Russian Federation must be respected both by the residents themselves and by various state bodies. Charges payers have many responsibilities. If they are not executed, then this will be the basis for holding them accountable. The main responsibilities include:
- all taxpayers must be registered with the Federal Tax Service;
- they must independently calculate and transfer funds for the payment of various taxes and fees, if the calculation is not carried out by employees of the tax inspectorate for various payments;
- in a timely manner they reflect all income and expenses that appear during work and business activities;
- it is required to submit various reports and other documents on taxes, insurance premiums or other payments to the necessary branch of the Federal Tax Service within the prescribed time, as well as prepare and submit accounting reports;
- legal entities are required to conduct accounting together with tax accounting, which will fully reflect the results of their activities;
- apply on the basis of the terms of the legislation of the CCP or BSO;
- provide employees of the Federal Tax Service with the necessary information and documents, on the basis of which one can verify the correctness of the calculation of tax amounts.
Thus, the basic rights and obligations of taxpayers are really numerous, and their violation becomes the basis for the trial of any case in court.
What should SP or FTS firms notify?
Taxpayers are additionally required to notify the tax authority in writing of various changes in their work. These include:
- opening or closing a bank account;
- the formation of branches or divisions in different regions of the Russian Federation;
- giving branches various broad powers, which allows them to engage in their own financial activities;
- closure of existing units;
- investment in the capital of an enterprise by other companies, which may be Russian or foreign;
- the beginning of the bankruptcy process of the company;
- change of direction of the enterprise;
- change of residence of the individual entrepreneur or the head of the company.
All this information must be provided in writing, as well as in a timely manner, and for the lack of notification, severe penalties can be applied to the taxpayer.
Reporting Storage
The rights of taxpayers and the obligations of taxpayers are broad, but each organization or individual entrepreneur must remember that they must keep numerous financial statements. It can be represented by a balance sheet, income statement, various declarations or other securities.
They should be stored standardly for five years, but some documents must be available at the enterprise throughout its entire life. These include a certificate of registration and registration in a particular branch of the Federal Tax Service.
What can taxpayers be held accountable for?
The rights, duties and responsibilities of taxpayers are enshrined in numerous articles of the Tax Code. If duties are not fulfilled, then this is the basis for applying different penalties to violators.
They are held liable for the following violations:
- non-compliance with the instructions prescribed in the Tax Code;
- lack of timely transfer of various taxes;
- violation of the order on the basis of which the company should maintain tax or accounting records;
- the use of various tricks with which taxes are lowered, which leads to a decrease in the revenue side of the country's budget;
- incomplete or untimely reporting to the Federal Tax Service.
The fault of any taxpayer must be proved, otherwise it is not allowed to bring to justice on the basis of Art. 109 Tax Code.
Conclusion
Thus, each taxpayer has both certain rights and numerous responsibilities. It may require other citizens, companies and tax authorities to use different measures to respect their own rights. If he does not fulfill his obligations, then this is the basis for holding him accountable.
Each taxpayer must carefully understand their responsibilities so that there are no problems with the employees of the tax office. He must correctly calculate taxes, keep records at the enterprise, and also timely submit the necessary reports and other documents to the Federal Tax Service.