Rights and duties of taxpayers

The tax law regulates that part of the financiallegislation, 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 that pay taxes and observe the duties arising in this regard. 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 this.

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

· Establishment of taxes only on a legislative basis.

· Introduction of a ban on the retroactive effect of laws regulating new taxes, as well as taxes that lead to a deterioration of the taxpayer's position.

Rights, duties and responsibilitiestaxpayers have no age restrictions, because the only condition for their occurrence is the fact of the acquisition of an object that is taxable. Of course, the duties of payers (individuals and organizations) are different 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 in detail on eachcategories, there is a clear distinction in the NC, only one fact should be mentioned: the list of rights and obligations given in the legislation is not final. In life there are situations, the resolution of which occurs 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 duties of taxpayers

The payer has the right:

· To receive free written or oral information about 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 the Federal Laws on taxes (fees).

· To use tax privileges established by law.

· 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 presence 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 issued acts, decisions of tax authorities, officials.

· On the requirement of compliance 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, inthe quality of which are IP, organizations are supplemented by a certain list of information that they must promptly report to local tax authorities.