The tax law — страница 2

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but the entire tax rate, or the locally collected portion, is determined regionally. Collection of the tax is split between the amounts allocated regionally, or to the centre. An example of this category is corporate Profits Tax (currently, the federal component is 6.5 percent, with additional regional components of 13.5 - 17.5 percent)6. Local Taxes: established by the local or regional authority and has only local force. Collection is entirely local. An example of this category is a Land Tax. Date of enforcement Federal laws introducing amendments to the Tax Code that establish new taxes and charges, regional and local acts of tax legislation introducing new taxes (charges) take effect not earlier than January 1 of the year following the year of their adoption and not earlier

than one month after their official publication. Other legislative acts on taxes and charges come to force not earlier than upon expiry of one month after the date of their official publication and not earlier than first day of the next tax period set for the specific tax. Legislative acts on taxes (except charges) also take effect not earlier than the first day of the next respective tax period. Elements of taxation According to the Article 17 of the Tax Code of the Russian Federation “General Conditions of Imposition of Taxes and Fees” , “1. A tax shall only be considered as imposed if the taxpayers and the elements of taxation are defined, namely,” Object of Taxation (Art. 38 of the Tax Code) Tax Base (Art. 53 of the Tax Code) Tax Period (Art. 55 of the Tax Code) Tax

Rates (Art. 53 of the Tax Code) Procedure of Tax Assessment (Art. 52 of the Tax Code) Deadlines and Procedure for Paying Taxes and Fees (Art. 57, 58 of the Tax Code) “2. In tax imposition, a legislative act on taxes and dues may also provide if necessary tax benefits and grounds for using them by the taxpayer. 3. In imposing fees, their payers and elements of taxation shall be defined relative to particular fees.“7 2. Taxpayers Taxpayers are organizations and natural persons who are under an obligation to pay taxes and/or charges. 8 Registration of taxpayers All organisations and individual entrepreneurs must be registered with tax bodies within 10 days following the date of their state registration. Registration with tax bodies is performed at the place of organisation's

location (residential address for individual entrepreneurs) An organisation acting via separate divisions, property or vehicles must register both at its place of location and at the place of location of each of its division and its property Natural persons who are not individual entrepreneurs are not obliged to register with the tax bodies on their own Each taxpayer is given a personal identification number of taxpayer when registered with the tax bodies Rights of taxpayers: To claim full compensation for losses caused by unlawful decisions of the tax bodies or unlawful actions (inactions) of their officials To receive from the tax bodies at the place of registration free information on current taxes and charges, legislation on taxes and charges, and also on the rights and

duties of taxpayers, and powers of the tax bodies and their officials To receive written explanations on application of tax legislation from the tax bodies and other authorized state bodies. To represent their interests before the tax bodies in person or via their representative Duties of taxpayers: To pay taxes and charges set in accordance with law To register with tax bodies To keep records of their income (expenses) and objects of taxation To file tax returns and financial reports and to provide documents required to calculate and pay taxes to the tax bodies and their officials To fulfill lawful requirements of tax bodies to eliminate tax offences revealed and not to hinder lawful activity of tax officials To provide tax authority at the place of registration with information

Penalties for violating the order of registration with tax bodies Exceeding the 10 days term set for filing the application for registration: for up to 90 days 5,000 Rb of penalty Over 90 days 10,000 Rb of penalty Carrying on activities by an organization or an individual entrepreneur without registration with the tax bodies: for up to 3 months 10% of income derived from such activity during the said period but not less than 20,000 Rb for more than 3 months 20% of the income derived during the period exceeding 90 days from activity carried on during the said period without registration with the tax bodies 3. Tax authorities Rights of tax authorities To demand from taxpayers and other obligated persons presentation of documents that can be used as a reference for the computation