Main Tax Administration of the Russian Federation. Electronic services of the Federal Tax Service of Russia

Recently, all taxpayers of the Russian Federation have received the website of the Federal Tax Service of Russia www.nalog.ru, which is officially developed for the Federal Tax Service and contains a huge amount of information necessary for different types economic activity, information and legislative acts.

The site of the Federal Tax Service of Russia www.nalog.ru is designed to simplify the system of communication between clients and the tax office, thereby saving time for users and the tax service itself.

Website

Website design

Absolutely every interested user or outsider can visit the official resource of the tax service to get acquainted with the new service. By clicking on the link to the website of the Federal Tax Service of Russia www.nalog.ru, the client will be taken to the main page, which includes all the basic information about the tax service and its activities.

For the reliability of the data, the user will need to select his region of residence from the provided list of cities. At the top of the page, the client will also be able to:

• go to the pages of the bodies that control the Federal Tax Service;
• open the video assistant, a kind of site guide;
• view legislative documents of the inspection;
• change the scale of displaying information;
• switch languages ​​from Russian to English or vice versa;
• visit official service communities in in social networks;
• open a section with information about the Federal Tax Service;
• view contacts and inquiries.

The site of the Federal Tax Service of Russia www.nalog.ru still provides an opportunity to view news in this area and fill out a questionnaire about the quality of service on this resource.

How does the site look?

Access to the resource www.nalog.ru of the Federal Tax Service of Russia is absolutely free, free of charge and available to everyone at the given address. When the user clicks on the link, he will see the main page of the service, which immediately impresses with its dynamism and design.

For the convenience of customers, in the top ribbon, you can select the region of residence, change the scale of displaying information on the page, choose between Russian and English. Here it is also possible to go to higher authorities, revise legislative documents and visit the official communities of the www.nalog.ru resource of the Federal Tax Service of Russia in such social networks:

• Facebook;
• Twitter;
• in contact with.

A lot of space on the page is also occupied by the news block, which contains news from the Federal Tax Service itself, as well as information about the inspection in the media.

At the top of the page, the user can go to the tab with information about the Federal Tax Service, as well as to the contacts and appeals section.

It is also interesting that the site developers offer official users and site guests to take a survey by clicking on the “Your opinion” button and filling in the following fields:

• the status to which the visitor belongs - whether he is a sole trader or legal entity, a private entrepreneur, a journalist or a client who is associated with the tax office;
• the purpose of accessing the nalog.ru website of the Federal Tax Service of Russia is to find a solution to the problem, use the necessary service, view the news and the website, another purpose;
• the client is offered to evaluate the design of the site nalog.ru of the Federal Tax Service of Russia - on a scale from good to very bad;
• determine the ease of location of information on the resource - according to a similar system;
• indicate whether the client has found a solution to the problem;
• formulate a problem that interested the user;
• submit wishes and recommendations for the operation of the site;
• optionally provide a telephone or e-mail feedback;
• enter the security code and submit the form.

In general, the main page of the website www.nalog.ru of the Federal Tax Service of Russia is multifunctional and contains a huge amount of information. The portal is clear and easy to use.

Website functionality

Of course, most of the visitors to the website of the Federal Tax Service of Russia www.nalog.ru are interested, that is, clients of the tax service who regularly use the services of the resource. These users include:

• legal entities (LE);
• individual entrepreneurs (IP);
• individuals (FL).

For these categories of clients, personal accounts are provided, which can be accessed by going through the registration procedure. Also, all types of taxpayers can study in detail the features of the type of activity and legislative documents that operate in this area.

From the main page of the resource, the user can go to any section of interest to him by simply pressing a button.

Any citizen who simply wants to get acquainted with the resource or find the necessary legislative document can also go to the site and solve their problem.

All types of taxpayers can register on the site and get a personal account with advanced features that will greatly simplify the user's work and the process of communication with the Federal Tax Service of the country.

The website www.nalog.ru of the Federal Tax Service of Russia also provides an opportunity to use electronic services:

• register an individual entrepreneur or legal entity - go through the registration process by filling in the requested data;
• get acquainted with the risks for business - get a certificate about the organization of interest;
• Unified register of small and medium-sized businesses - visit the database;
• Frequently Asked Questions - get acquainted with the most common questions and answers to them;
• find out TIN - check your individual number;
• pay taxes - pay a tax or debt via the Internet;
• sign up for an official admission to the service;
• complaints decisions.

Electronic Services

In addition, electronic services operate on the website of the Federal Tax Service of Russia www.nalog.ru, which greatly simplifies the work of clients and inspections:

• the process of registration of legal entities and individual entrepreneurs;
• familiarize yourself with the risks of your own business;
• visit the register of medium and small businesses;
• review popular questions and answers to them;
• order or recall your TIN;
• pay tax bills;
• make an appointment with the tax office;
• view inspection decisions on specific complaints.

Tax Information

A user who is interested in taxes can also view on home page point of taxation Russian Federation, which includes the following active links:

• ceremonial fees and taxes;
• legislative base of the inspection;
• real estate tax according to the cadastral value;
• regulation of disputes in pre-trial mode;
• litigation;
• insurance;
• providing reports;
• inspection control;
• tax debts;
• bankruptcy process;
• pricing process;
• cases of bankruptcy;
• a group of consolidated tax payers;
• taxes for those who work abroad;
• disposal tax;
• trade tax;
• product labeling process.

For all the items provided, the user can get detailed information by clicking on the question of interest.

Registration of a personal account for an individual entrepreneur

In order for an individual entrepreneur to use the huge functionality provided by the tax service, he needs to go through the registration process on the website of the Federal Tax Service of Russia www.nalog.ru, after which he will become the full owner of his own profile.

To begin with, the client needs to follow the link for registration of legal entities and individual entrepreneurs on the main page of the site, which is located in the electronic services section. Further on the page, registration options for individual entrepreneurs and legal entities will be presented, after the client selects the tab for entrepreneurs, a window will open in front of him for this type of client with the following options:

• initial registration of IP;
• making changes about the entrepreneur;
• termination of the enterprise.

Of course, the last two points are provided for already authorized clients of the system on the website of the Federal Tax Service of Russia www.nalog.ru.

After the user opens the registration window, he will be required to enter the following data:

• email address;
• re-entering the address;
• secret password;
• repeat password;
• surname;
• patronymic;
• code with security picture numbers.

Next, the user will have to carefully check the correctness of the entered data and click the button to continue registration. At the same time, the client will receive an email containing a link to activate the account, by clicking on which he will complete the registration process.

Each individual entrepreneur who has completed the registration procedure on the website www.nalog.ru of the Federal Tax Service of Russia will also receive their own account, which can be accessed in the following ways:

• when entering the TIN and password;
• using the signing key in electronic format;
• through Rutoken EDS 2.0;
• using Jacarta.

An individual entrepreneur can carry out such actions on the website www.nalog.ru of the Federal Tax Service of Russia if he has his own account:

• receive electronic statements from USRIP;
• make changes to your own business;
• send requests, applications to the tax service;
• send complaints about violations or omissions officials;
• receive information about the data sent to the inspection;
• view payments, debts and overpayments for taxes;
• clarify information about disputed payments;
• receive information about individual taxation systems;
• choose the right taxation system;
• view settlement transactions with the state budget;
• request and receive settlement statements and acts;
• use the SME Corporation resource for individual entrepreneurs;
• choose the type of business, draw up a business plan, find premises and organize other necessary matters.

Login to your personal profile

The official owner of a personal account on the website of the Federal Tax Service of Russia www.nalog.ru can enter it at any moment and use its functions. To do this, on the main page of the resource, the client needs to click the button to enter the personal account in the section for individual entrepreneurs. To enter, the user will need to fill out:

• login method - via E-mail and password, personal account for FL, certificate or through the public services portal;
• email address;
• secret password.

When you click the login button, an individual entrepreneur gets to his profile. To ensure that the authorization process in the system does not take much time, the client can check the box so that his email address is filled.

Lost data recovery

In the event that a private entrepreneur for some reason has lost the security password from the office, he can renew it. To do this, the client needs to click the button about a forgotten password in the authorization field and fill in the fields:

• email address provided during registration;
• numbers from a secret picture.

If the email address is entered correctly, then it will receive a letter from the support service with further instructions for resuming access to the account.

Own profile for an individual

Any taxpayer who is a private individual can register on the website www.nalog.ru of the Federal Tax Service of Russia and have access to a personal profile that gives the user the following opportunities:

• exercise control over accounts;
• have reliable information about vehicles, the amounts of existing taxes, their payment, the amount of overpayment and debts to the state;
• pay taxes or debts through partner banks;
• receive messages from the inspection and receipts, as well as print them;
• the possibility of contacting the service without visiting it;
• download software for filing a declaration;
• monitor the status of the verification of the declaration.

An individual can get access to a personal account and its functionality only in three cases:

• through the profile in the ESIA - according to the access details of this system. The authorization process is possible only for customers who have applied to receive data;
• using a registration card that contains a password and login - it is possible to become the owner of the card in any department of the service. The client must have a passport, and if he is under 14, then the procedure is performed with legal representatives with a birth certificate;
• using a signature in electronic form, which is qualified and issued by a special authority. The signature can be stored on any medium and used only through a special program.

Office for legal entities

All legal entities that have gained access to their personal account on www.nalog.ru of the Federal Tax Service of Russia can:

• find out information about debts, debt amounts, overpayments, next payments;
• send requests about taxes, debts, fines, interest;
• receive an electronic statement about yourself from the USRN;
• send the necessary reports, documentation;
• send documents for the purpose of registering a legal entity or making changes to the Unified State Register of Legal Entities.

Technical Support

Through the main page of the website of the Federal Tax Service of Russia www.nalog.ru, the user can go to the section with contacts and appeals, which has a tab with the most frequently asked questions. This section contains a list of popular questions and problems among customers, as well as answers to them.

The client will have to select the subject of the question from the list, the subcategory to which he belongs, indicate the region where the enterprise is located, and formulate the text of the appeal. Next, the system will find the right question among the existing ones and give options for solving the problem. If there is no question of interest to the client among the above points, then he can write a detailed letter and send it to the tax office. After solving the issue, the technical service will provide its answer to the specified e-mail. Also, the user can make an appointment for a personal appointment with the inspection to solve his problem.

Absolutely all taxpayers appreciated the appearance of the official website www.nalog.ru of the Federal Tax Service, which offers the user a wide range of services and information about the types of activities of various kinds and about all existing state taxes. With the advent of this resource, clients have a lot of new opportunities, and the time to communicate with the tax office has been significantly reduced.

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The Federal Tax Service (FTS of Russia) is a federal executive body, the full information about which is available on its official website.

The official website of the service has two versions: Russian and English. In addition, there is also a version for visually impaired users. The corresponding choice can be made in the upper right corner of the web resource.

The Federal Tax Service of Russia official website allows you to familiarize yourself with materials addressed to individuals, individual entrepreneurs and legal entities. Relevant links can be found at the top of the resource. Here you can also find information on how to get a personal account and what opportunities it opens up.

The official website of the Federal Tax Service also allows you to get acquainted with general information, to which the tab "About the Federal Tax Service of Russia" will help to go. So, here you can find information about the structure, functions, history, activities of the service and other useful information. Here you can also get acquainted with the contacts of the Federal Tax Service, the database of documents, the interaction of the service with other institutions and organizations.

The official website of the Federal Tax Service of Russia is also a set of services that can be used directly on the web resource. To get acquainted with their full list, it is enough to use the "All Services" tab, presented on the main page of the site. Here you can also access the most popular electronic services.

Also, the official website of the Federal Tax Service has news of the service and media materials about the Federal Tax Service. In addition, the main page contains materials related to taxation in Russia and other functions of the Federal Tax Service.

It is worth paying attention to the lower part of the official website of the Federal Tax Service, where, among other things, there are links to open data, videos, documents, vacancies and a forum.

The official website of the Federal Tax Service of Russia also has links to the pages of the service in various social networks, such as Facebook, Twitter and VKontakte.

You can also express your opinion about the operation of the site using the appropriate tab on the right side of the web resource, where you will need to answer questions related to working with the official website of the Federal Tax Service.

One of the priority tasks facing the Russian state and, above all, the executive branch, is to ensure the rule of law in the field of tax relations, based on the norms of the tax legislation of the Russian Federation. They arise between and acting on behalf of the state tax authorities.

Tax authorities of the Russian Federation— a unified centralized system of bodies for monitoring compliance with the tax legislation of the Russian Federation, the completeness and timeliness of making payments to the relevant tax authorities.

The tax authorities in the Russian Federation are The Federal Tax Service and its subdivisions (Fig. 4). The Federal Tax Service is a federal executive body that reports to the Ministry of Finance.

The Federal Tax Service was established on the basis of Decree of the Government of the Russian Federation dated September 30, 2004 No. 506 “On Approval of the Regulations on the Federal Tax Service” and is the legal successor of the Ministry of the Russian Federation for Taxes and Duties.

The Service is an authorized federal executive body that carries out state registration of legal entities, individuals as and peasant (farm) enterprises, as well as an authorized federal executive body that ensures the representation in bankruptcy cases and in bankruptcy proceedings of claims for the payment of mandatory payments and claims Russian Federation on monetary obligations. The Federal Tax Service carries out its activities in cooperation with other federal executive authorities, executive authorities of the constituent entities of the Federation, local governments and state, public associations and other organizations.

The Federal Tax Service and its territorial bodies constitute a single centralized system of tax authorities.

The Federal Tax Service is headed by a head appointed to and dismissed by the Government of the Russian Federation on the proposal of the Minister of Finance of the Russian Federation. The head of the Federal Tax Service is personally responsible for the fulfillment of the tasks assigned to the Service (Fig. 5).

The head of the Federal Tax Service has deputies who are appointed and dismissed by the Minister of Finance of the Russian Federation on the proposal of the head of the Service.

The main tasks of the Federal Tax Service:

• Control over compliance with the legislation on taxes and fees, correctness of calculation, completeness and timeliness of payment of taxes, fees and other obligatory payments;
• Development and implementation of tax policy to ensure timely receipt of taxes and fees to the budget;
• Currency control within the competence of the tax authorities;

The Federal Tax Service exercises the following powers:

• control and supervision over compliance with the legislation of the Russian Federation on taxes and fees, as well as regulatory legal acts adopted in accordance with it, the correctness of the calculation, the completeness and timeliness of the payment of taxes and fees, and in cases provided for by the legislation of the Russian Federation, the correctness of the calculation, completeness and the timeliness of making other mandatory payments to the relevant budget, the submission of declarations, the implementation of foreign exchange transactions by residents and non-residents;
• state registration, individuals as individual entrepreneurs and peasant (farmer) households;
• accounting of all taxpayers, maintaining the Unified State Register of Legal Entities, the Unified State Register of Individual Entrepreneurs and the Unified State Register of Taxpayers;
• informs taxpayers free of charge (including in writing) about applicable taxes and fees, legislation on taxes and fees and regulations adopted in accordance with it, the procedure for calculating and paying taxes and fees, the rights and obligations of taxpayers, the powers of tax authorities and their officials, as well as provides forms of tax reporting and explains the procedure for filling them out;
• refund or offset of overpaid or overcharged amounts of taxes and fees, as well as penalties and fines;
• adopts, in accordance with the procedure established by the legislation of the Russian Federation, decisions on changing the terms for the payment of taxes, fees and penalties;
• establishes (approves) the form of a tax notice, the form of a demand for payment of tax, the forms of an application, notification and certificate of registration with a tax authority;
• develops forms and procedures for filling out tax calculations, forms of tax returns and other documents in cases established by the legislation of Russia, and sends them for approval to the Ministry of Finance;
• verification of the activities of legal entities, individuals, peasant (farm) enterprises in the established field of activity.

The Federal Tax Service has the right to organize the conduct of the necessary tests, examinations, analysis and assessments, as well as scientific research on the implementation of control and supervision, request and receive information necessary for decision-making, give legal entities and individuals explanations on issues related to the established area activities.

The Federal Tax Service is not entitled to carry out regulatory legal regulation in the established area of ​​activity, except for cases established by federal laws, decrees of the President of the Russian Federation and resolutions of the Government, as well as the management of state property and the provision of paid services.

The tax authorities have the right:

• Require documents that are the basis and confirm the correct calculation and timely payment of taxes;
• Conduct ;
• When checking, seize documents indicating that there is reason to believe that these documents will be destroyed, hidden, changed, replaced;
• Call taxpayers to the tax authorities to give explanations in connection with the payment of taxes by them, or in connection with a tax audit;
• Suspend operations on taxpayers' bank accounts, seize taxpayers' property;
• Inspect any warehouse, retail and other premises used by the taxpayer. Conduct an inventory of property;
• Determine the amount of taxes to be paid in, by calculation, based on available information;
• Require taxpayers to eliminate identified violations, monitor compliance with these requirements;
• Collect arrears on taxes and fees, penalties;
• Require banks to provide documents confirming the execution of taxpayers and collection orders of tax authorities to write off taxes and penalties from accounts;
• Involve for holding tax control specialists, translators, experts;
• Call as witnesses persons who are aware of any circumstances that are important for the conduct of tax control;
• Submit a petition for the annulment, suspension of licenses issued to legal entities and individuals;
• File claims in courts of general jurisdiction or arbitration courts.

• act in strict accordance with and other federal laws;
• exercise within its competence the rights and obligations of tax authorities;
• treat taxpayers, their representatives, other participants in tax legal relations correctly and attentively, not humiliate their honor and dignity.

Federal tax service as a subject of state financial control

The transition to market relations in the economy, changes in the field of pricing and planning, the emergence of such economic entities as, the transformation of taxes into the main source of state revenue, etc., necessitated the emergence of new bodies implementing, and new forms of its implementation.

By Decree of the President of the Russian Federation No. 1635 of December 23, 1998, the State Tax Service of the Russian Federation was transformed into the Ministry of the Russian Federation for Taxes and Duties. Also, by Presidential Decree No. 314 of March 9, 2004, the Ministry of the Russian Federation for Taxes and Duties was renamed the Federal Tax Service.

The main task This service is to exercise control over compliance with the legislation on taxes and fees, the correctness of their calculation, the completeness and timeliness of making state taxes and other payments to the relevant budgets and off-budget funds established by the legislation of the Russian Federation, constituent entities of the Russian Federation and local governments within their competence.

The Federal Tax Service, carrying out its main task, performs the following functions:

• conducts directly and organizes the work of state tax inspections to monitor compliance with legislation on taxes and other payments to the budget;
• performs in ministries and departments, at enterprises, in institutions and organizations based on any form of ownership, and with citizens, checks of monetary documents, accounting registers, plans, estimates, declarations and other documents related to the calculation and payment of taxes and other payments in budget;
• organizes the work of state tax inspections for accounting, evaluation and sale of confiscated, ownerless property, treasures;
• carries out the return of excessively collected and paid taxes and other obligatory payments to the budget through credit organizations;
• analyzes reporting, statistical data and the results of on-site inspections, prepares proposals on the basis of them for the development of instructive guidelines and other documents on the application of legislative acts on taxes and other payments to the budget and other functions.