Налоговое право
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Financial Law
Report “The Tax Law”
Student: Julia Efimova
Academy supervisors:Ekaterina Vladimirovna Bagreeva
Per Oyvind Berg-Knutsen
Moscow 2006
Contents TOC o "1-2" h z u
Introduction. PAGEREF _Toc128912318 h 3
1) Taxes and the Tax Law.. PAGEREF _Toc128912319 h 4
1) Taxes and the Tax Law.. PAGEREF _Toc128912320 h 4
2) Taxpayers. PAGEREF _Toc128912321 h 7
3) Tax authorities. PAGEREF _Toc128912322 h 9
4) Tax offences. PAGEREF _Toc128912323 h 10
4.1) Court Proceeding in a tax offence case. PAGEREF _Toc128912324 h 11
Conclusion. PAGEREF _Toc128912325 h 12
Bibliography: PAGEREF _Toc128912326 h 13
[1]
A tax shall be defined as an obligatory and individually non-refundable payment collected from organisations and individuals in the form of alienation of money resources owned by them by right of ownership, economic jurisdiction or operational management for purposes of financing the activity of the state and/or municipalities.[2]
Taxes play the most important role of the state revenue. In 2002 the taxes made up 81,21% [3] of the profitable part of the federal budget.
Tax law is the codified system of financial laws that describes government levies (taxes) on economic transactions.The tax law represents a branch of legal system of the Russian Federation which regulates public relations in the sphere of the taxation, which means the relations in connection with the realization of taxation and other obligatory payments, the organization and functioning of the system of tax regulation and the tax control over the all levels of the government and local self-government.
Legislation on taxes and charges consists of the Tax Code, federal and regional laws, local regulative acts. Tax laws which had been adopted before the Tax Code came into force are valid in the part not conflicting with the Tax Code.
SHAPE * MERGEFORMAT
|
The Tax Code |
|
Federal Laws |
|
Regional Laws |
|
Local Tax Legal Acts |
[4]
A comprehensive Tax Code has been progressively introduced since 1999 and is now largely implemented. The Tax Code is the main legislative tax act which consists of two parts. The first part includes general definitions, lists rights and duties of taxpayers and tax authorities, sets forms and methods of tax control, establishes liability for tax offences, and so on. The second part of the Tax Code consists of chapters covering individual taxes – VAT (Value Added Tax), tax on profit and others. Orders, instructions, guidelines of the Ministry for taxes and charges are mandatory only for the tax bodies and do not relate to tax legislative acts. Only instructions on the order of filling in tax returns are mandatory for taxpayers.
The current
tax structure was introduced in 1992 and follows the federal nature of
Federal:
Applied in the whole of the
Regional: Applied in the whole
of the
Local Taxes: established by the local or regional authority and has only local force. Collection is entirely local. An example of this category is a Land Tax.
Date of enforcement
Federal laws introducing amendments to the Tax Code that establish new taxes and charges, regional and local acts of tax legislation introducing new taxes (charges) take effect not earlier than January 1 of the year following the year of their adoption and not earlier than one month after their official publication.
Other legislative acts on taxes and charges come to force not earlier than upon expiry of one month after the date of their official publication and not earlier than first day of the next tax period set for the specific tax.
Legislative acts on taxes (except charges) also take effect not earlier than the first day of the next respective tax period.
Elements of taxation
According to the Article 17 of
the Tax Code of the
“
· Object of Taxation (Art. 38 of the Tax Code)
· Tax Base (Art. 53 of the Tax Code)
· Tax Period (Art. 55 of the Tax Code)
· Tax Rates (Art. 53 of the Tax Code)
· Procedure of Tax Assessment (Art. 52 of the Tax Code)
· Deadlines and Procedurefor Paying Taxes and Fees (Art. 57, 58 of the Tax Code)
“
[8]
Registration of taxpayers
· All organisations and individual entrepreneurs must be registered with tax bodies within 10 days following the date of their state registration.
· Registration with tax bodies is performed at the place of organisation's location (residential address for individual entrepreneurs)
· An organisation acting via separate divisions, property or vehicles must register both at its place of location and at the place of location of each of its division and its property
· Natural persons who are not individual entrepreneurs are not obliged to register with the tax bodies on their own
· Each taxpayer is given a personal identification number of taxpayer when registered with the tax bodies
Rights of taxpayers:
· To claim full compensation for losses caused by unlawful decisions of the tax bodies or unlawful actions (inactions) of their officials
· To receive from the tax bodies at the place of registration free information on current taxes and charges, legislation on taxes and charges, and also on the rights and duties of taxpayers, and powers of the tax bodies and their officials
· To receive written explanations on application of tax legislation from the tax bodies and other authorised state bodies.
· To represent their interests before the tax bodies in person or via their representative
Duties of taxpayers:
· To pay taxes and charges set in accordance with law
· To register with tax bodies
· To keep records of their income (expenses) and objects of taxation
· To file tax returns and financial reports and to provide documents required to calculate and pay taxes to the tax bodies and their officials
· To fulfil lawful requirements of tax bodies to eliminate tax offences revealed and not to hinder lawful activity of tax officials
· To provide tax authority at the place of registration with information
Penalties for violating the order of registration with tax bodies
· Exceeding the 10 days term set for filing the application for registration: for up to 90 days 5,000 Rb of penalty
· Over 90 days 10,000 Rb of penalty
· Carrying on activities by an organisation or an individual entrepreneur without registration with the tax bodies: for up to 3 months 10% of income derived from such activity during the said period but not less than 20,000 Rb for more than 3 months 20% of the income derived during the period exceeding 90 days from activity carried on during the said period without registration with the tax bodies
http://www.garweb.ru/project/mns/en/law/garweb_law/10800200/10800200-001.htm
[1]Wikipedia. The free encyclopedia.
[2]Tax Code of the Russian Federation Article 8
[3]Budgetary system of the
[4] Conesco Press. Russian Taxation
[5] Conesco Press. Russian Taxation
[6]
[7]Tax Code of the
[8] Conesco Press. Russian Taxation