Rights and obligations of taxpayers

The tax law regulates that part of the financial legislation, in which there are certain relations between its subjects, based on the establishment and collection of taxes. In tax law, as in any other legal aspect, if there are some relations between the subjects, it is appropriate to talk about their expression such as the rights and obligations of taxpayers.

Taxpayers in the Russian Federation are physical persons, organizations paying taxes and observing duties arising in this connection. Legal relations in the field of tax legislation may arise, terminate or change only as a result of the emergence of relevant legal facts that entitle them to do so.

The basic rights of the taxpayer are provided by the Constitution of the Russian Federation, they include:

· Taxation is only based on legislation.

· Introduction of a ban on the retroactive effect of laws regulating new taxes, as well as ha taxes, leading to a deterioration in the position of the taxpayer.

The rights, duties and liability of taxpayers do not have age limits, because the only condition for their occurrence is the fact of acquisition of a taxable object. Of course, the duties of payers (individuals and organizations) differ only because they have different types of activities, property and management.

The rights and obligations of taxpayers are regulated by the relevant articles in the Tax Legislation.

We will not dwell on each category in detail, there is a clear delineation in the NZ, we should mention only one fact: the list of rights and obligations given in the legislation is not final. In life, situations arise that are resolved in accordance with the norms provided for by the Civil Code, but not by the Tax Code of the Russian Federation, which requires, first of all, orientation on the rights and obligations of the subject as a citizen, and not a taxpayer.

Rights and obligations of taxpayers

The payer has the right:

· To receive free information in written or oral form about the current taxes (fees) at the local tax authority.

· To receive written explanations from the RF Ministry of Finance concerning the eligibility of the local tax authorities and municipalities to apply FZ regulations on taxes (fees).

· On the use of legally established tax incentives.

· To receive installments, deferrals, as well as a tax credit.

· For refunding or offsetting excessively paid as taxes amounts;

· Representing one's own interests either independently or through a representative.

· To provide explanations on paid taxes to authorized bodies.

· On personal attendance at on- site tax audit.

· To receive copies of decisions made by tax authorities.

· On the requirement of observance of legislative norms when the tax authorities commit acts against the taxpayer.

· Refusal to comply with unlawful requirements.

· To appeal to the legislative acts of the acts, decisions of the tax authorities, officials.

· On the requirement to comply with tax secrecy.

The payer of taxes is obliged:

· Pay taxes.

· Get up on time as a taxpayer.

· Keep records of own revenues, if this duty is claimed by law.

· Provide tax services and declarations (if required) to local authorities within a strictly specified timeframe.

· At the request of the tax authority, provide a book on accounting for business transactions (refers to IP, practicing notaries, lawyers).

· Provide the necessary list of documents, on the basis of which the calculation of taxes, to the tax authorities.

· Do not discourage the tax authorities, officials from performing official duties prescribed by law.

· Keep tax and accounting information for 4 years.

The rights and obligations of taxpayers, which are IPs, organizations, are supplemented by a certain list of information that they must promptly report to local tax authorities.