The rights and obligations of taxpayers

The Tax law regulates that part of financial legislation in which there are certain relations between its constituent entities, based on the establishment and levying taxes. In the tax law, as in any other legal, if the subjects have some relationship, it is appropriate to talk about this expression, as the rights and obligations of taxpayers.

Taxpayers in the Russian Federation recognized individuals, organizations, paying taxes and complying with the resulting obligations. Legal relations in the sphere of tax legislation may arise, cease, or change only as a result of the occurrence of the relevant legal facts giving that right.

The Basic rights of the taxpayer are guaranteed by the Constitution of the Russian Federation, these include:

· the Establishment of taxes only on a legal basis.

· ban on retroactive laws, new taxes, and GA taxes, leading to the deterioration of the situation of the taxpayer.

The Rights, duties and liability of taxpayers do not have age restrictions, because the only condition for their occurrence is the fact of acquisition of the object taxed. Of course, duties of payers (individuals and organizations) differ because they are different from each other the activities of ownership and management.

The Rights and obligations of taxpayers governed by the relevant articles in the Tax laws.

Do Not dwell in detail on each category there is a clear distinction in the NT, it is necessary to mention only one fact: the list of rights and responsibilities given in the law, is not final. In life situations arise, the resolution of which is in accordance with the standards provided for Civil, but not the Tax code that requires, first and foremost, orientation on the rights and obligations of the subject as a citizen, not a taxpayer.

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The Rights and obligations of taxpayers

The payer has the right to:

· To receive information in written or oral form about the currently existing taxes (levies) to the local tax authority.

· To receive from the Ministry of Finance of the Russian Federation written explanations concerning the legality of the use of local tax entities, municipal formations of the norms of law on taxes (fees).

· On the use of the established legislative order tax privileges.

· To receive installments, the deferral and the tax credit.

· return or offset of unduly paid as taxes amounts;

· On the view of their own interests independently or through the representative.

· clarification of paid taxes to the competent authorities.

· personal presence of, a field tax audit.

· To obtain copies of the adopted tax authorities decisions.

· the requirement to comply with the law when making tax authorities actions against the taxpayer.

· refusal to comply with illegal requirements.

· To appeal to the legislative order handed down by acts, decisions of tax authorities and officials.

· the requirement of the observance of tax secrecy.

The taxpayer must:

· to Pay taxes.

· to Stand up prominently on accounting as the taxpayer.

· keep records of its income, if this duty demanded legislation.

· to Provide local authorities within the agreed time tax calculations and declarations (if required).

· to request tax authority to provide a book on accounting for business operations (relates to SP, practising notaries, lawyers).

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

· Not to interfere with the tax authorities, officials to perform duties prescribed by law.

· Save for 4 years of tax and accounting information.

The Rights and obligations of taxpayers, which serve entrepreneurs, organizations, supplemented by a specific list of information that they must timely report to the local tax authority.