The terminology used in the legislative lexicon usually confuses a person who does not have special knowledge in this area. However, in some cases, communication skills in the “language of taxes” can be useful, especially when it comes to starting your own business. Official names of authorities often contain complex abbreviations, and sometimes it is difficult to understand what is hidden behind the next set of letters. In this article we will look at the Federal Tax Service: what kind of authority it is and what is the main vector of its activities.
IFTS stands for Inspectorate of the Federal Tax Service
Definition of the Federal Tax Service
The Federal Tax Service is one of the divisions of the Federal Tax Service of the Russian Federation, which belongs to the executive branch of government. The main task of this organization is to monitor the implementation of laws in the field of taxation. In addition, it is authorized to administer new tax laws.
To understand which link in the chain the Federal Tax Service is located in, you should look at the design of the system as a whole. The structure of this mechanism is as follows.
Structure of the Ministry of Finance
Each sector has its own role and functionality. All structural divisions are formalized as independent units from a legal point of view and are organized through a vertical system of subordination. The central role in this structure is assigned to the Federal Tax Service, which performs most of its tasks through territorial cells - inspections. Information about them, including details and code, is posted on the Federal Tax Service website.
Summarizing…
The control and analytical department in its activities prioritizes clarity in everything, because even small mistakes can lead to dire consequences. Therefore, each employee of the department constantly improves their skills and engages in self-education.
Therefore, clients always receive accurate information. The Federal Tax Service always meets the needs of citizens, because each of its departments is well structured and performs specific responsibilities.
A well-established system allows us to satisfy customer requests. The control and analytical section performs those functions. Which were described above. Work is also carried out with those situations that go beyond the standards.
Features of the functioning of the Federal Tax Service
As a rule, the Federal Tax Service Inspectorate refers to territorial inspectorates that carry out their activities at the administrative level of the constituent entities. Similar authorities are represented in all cities.
Table 1. Tasks and goals of the Federal Tax Service
| Global tasks of departments | Objectives of the Federal Tax Service |
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In addition to an extensive list of responsibilities, the inspection area of responsibility includes, for example, checking compliance with the relevant regulations for the use of a cash register, monitoring the production of alcoholic beverages and tobacco products, and even conducting lotteries. In 2107, the activities of the Federal Tax Service, in addition to fulfilling its main responsibilities, were focused on checking the personal cards of Russian companies for errors and violations of deductions for insurance premiums.
As a rule, citizens of the Russian Federation apply to the Federal Tax Service when registering their company or individual entrepreneur
Registration of the organizational and legal form of activity in the ranking of reasons for attending the inspection will occupy one of the leading positions, however, the Federal Tax Service becomes a sought-after authority when filing a tax return in Form 3-NDFL, which, in addition to the amount of income tax, provides the opportunity to apply for a tax deduction.
Certificate 3-NDFL: what is this certificate and how to fill it out
You can learn about the specifics of filling out the 3-NDFL certificate from this article. All about the deadlines, rules for filling out and methods of submitting the declaration. We will also consider the measures provided for delay in filing 3-NDFL and non-payment of taxes.
Video - Filling out the 3-NDFL declaration
Other features
Security and storage of data that is of the nature of a trade secret. Specialists also take tax secrecy into account, so they take a comprehensive approach to the issue of information security. Each specialist in charge of this issue signs a special agreement.
If he discloses information to third parties, serious measures await him. Therefore, clients receive complete security and confidentiality. This is one of the basic principles of the activities of specialists.
complaints are received from clients , they must be considered within the competence of the specialist. The priorities are data accuracy and solving the existing problem. Modern conditions dictate the requirements of operational work.
Only experienced professionals can combine operational and effective work.
Defaulters require work. The same can be said about businessmen who ignored the issue of submitting a declaration. The inspector of the control and analytical department gets down to business. Methods and forms of influence strictly prescribed by law are used.
A specialist never goes beyond their limits. Compliance with instructions and accuracy of information are always priorities. The inspector must not make mistakes. Each situation requires a scrupulous approach.
Main tasks of the Federal Tax Service
This department is a multifunctional body that resolves many issues in the field of taxation. In addition, planning plays a major role in the effectiveness of the service. In the foreseeable future, the Federal Tax Service will have to solve a number of important problems:
- tax evasion;
- development of a mechanism for resolving disputes without trial;
- optimization of tax reporting;
- improving the level of services provided;
- improvement of the online portal for preparing and sending reports, and any electronic interaction in general.
In addition, the tax service strives for greater information openness and accessible presentation of information.
Control, forecasting and analysis function
Full-fledged organization with subsequent control of all receipts. The point is that taxes go to the budget of the Russian Federation. The analytical department must accurately carry out calculations and identify fraud.
Therefore, highly qualified specialists who constantly improve their skills are allowed to work. This is perhaps one of the most important tasks facing the department discussed in this review. But there are others that also need to be considered.
Prospective forecasting of all available funds. It is important to assess the situation, and the competence of specialists includes analysis of further income. This is an important point. When managing the situation, professionals make predictions.
This allows higher authorities to rationally approach the handling of funds, not forgetting about the risks. As a rule, the specialist must make forecasts for all budget levels. This is painstaking work that requires great responsibility.
Area analysis and internal audit are carried out. This is also a priority area of activity for the control and analytical department. Typically, this competency allows for analysis across the entire field.
Future results depend on the accuracy of the data. Therefore, after all the calculations, the re-checking stage begins. This is an important and responsible moment, as is all work.
If the penalty is calculated incorrectly , then specialists in the analytical department should help. Mistakes are not allowed, because the financial sector requires extreme precision. The tax service is not always wrong, but sometimes there are such negative aspects.
More often than not, people do not understand why they are charged a certain amount of penalties. Then the specialist’s job is to clarify all unclear points.
It is worth understanding: employees of the control and analytical department are faced with the need to work with unclassified payments. This is a rather complex area. Therefore, each employee undergoes appropriate training.
Interregional and interdistrict inspections
One of the results of structural reforms was the emergence of interregional and interdistrict inspections. Unlike their “colleagues,” who primarily perform a supervisory function based on the territorial affiliation of a citizen, interregional departments are based on his category.
Interdistrict inspectorates, as a rule, control:
- administrative regions;
- largest taxpayers.
The largest taxpayers mean organizations whose assets amount to more than 20,000,000,000 rubles or the total amount of tax charges exceeds 1,000,000,000 rubles, and for companies providing communication services this limit is reduced to 300,000,000 rubles, and for transport companies - to 50 000,000 rubles.
What is the Russian Tax Inspectorate and how does it work?
The tax office performs many important functions in the country. This is one of the important regulatory organizations that monitors compliance with legal rules by all taxpayers. In particular, it controls the owners of their own organizations, entrepreneurs, and legal entities. They turn to the services of the Federal Tax Service when they need to register their business activities or for tax refunds. What functions do tax inspectorates perform, do our state need them?
What is the Inspectorate of the Federal Tax Service of Russia?
The Federal Tax Service is a state federal tax service that belongs to the executive branch of the state and is responsible for reporting on its activities to higher authorities and the law.
These services operate by district; each city and individual district has its own Federal Tax Service. Each individual interregional inspectorate processes information in its area, monitors the main large taxpayers, and controls all enterprises and organizations operating in the area. Also monitors gas, energy, oil companies and legal entities, excise tax payers.
What work does the Federal Tax Service do?
The Federal Tax Service exercises quality control over compliance with the current laws of the Russian Federation. Their responsibilities include monitoring the timely payment of fees, monitoring the conduct of various foreign exchange transactions, and they are also responsible for monitoring compliance with the rules of working with cash registers and much more.
Carrying out its activities, the city tax inspectorate controls the number of payers, their timely contributions, carries out tax refunds, collects and writes applications, packages of documents for registering organizations, firms, etc. Also, the actions of this service include notifying payers about their basic rights and obligations currently in force, tax rates, as well as the correct procedure for calculating amounts payable.
Having decided to open his own business, the first thing a future entrepreneur does is submit documents to the tax office to register an LLC, individual entrepreneur, closed joint stock company, etc. The entrepreneur is registered after first checking his documents, personal information, and also making sure he has a legal address. If, during the verification, a discrepancy between the documents and reality is revealed, registration will be refused, or an on-site inspection of the user will be carried out.
In addition to its main responsibilities, this service monitors tobacco and alcohol products. Conducts inspections of enterprises involved in the sale of these products, which are sold throughout the country. The tax inspectorate also monitors the organization of nationwide lotteries, gives permission for these events and regulates the field of gambling.
Do citizens of the Russian Federation need the Federal Tax Service?
Do not think that tax services are exclusively concerned with registering companies and collecting taxes. These businesses are needed for many reasons. One of their important functions can be considered the user’s ability to return their income taxes. To carry out such a procedure, it is necessary to obtain a tax deduction for a specified amount of money, due to a decrease in the amount of profit, from which the tax will be deducted.
There are different types of deductions: professional deductions, property deductions, standard deductions and social deductions. If you have incurred significant expenses to pay for education or treatment, then you will be able to submit a special document for some social deductions. Citizens who buy any real estate with their own funds or carry out construction can apply for a property deduction. To do this, you need to send a special package of documents to the tax service and receive your funds. Only those citizens who pay income taxes to the state can receive any deductions. The amount can be up to 13% of the amount of the deduction itself. To submit documents to the Federal Tax Service for deductions, there are special information windows.
