The Federal Tax Service (FTS of Russia) is a federal executive body charged with state economic supervision.

To get acquainted in more detail with the service, its activities, services and services addressed to both individuals and legal entities, the Tax Office’s official website allows you to get acquainted with it in more detail.

Official site

About the Federal Tax Service of Russia

First of all, the web resource allows you to get a more complete picture of the tax service. The first tab of the main menu of the site is dedicated to the relevant information.

It contains information regarding official data about the Federal Tax Service of Russia, its mission, main areas of activity and the strategic map of the service. The structure is also described here and materials related to the Public Council under the Federal Tax Service are posted. It is also possible to get acquainted with information about the coordination and advisory bodies formed by the tax service.

About the Federal Tax Service of Russia

This section also provides information about the functions, history and activities of the Federal Tax Service of Russia. Materials related to the reduction of administrative barriers and reform of control and supervisory activities are also posted here.

Among other things, information is provided about the subordinate organizations of this federal body, the state civil service in the Federal Tax Service. It also provides information on measures in emergency situations, information on procurement, as well as materials on working with citizens’ appeals.

You can also find information about printed publications here, as well as open data. In addition, the official website provides information regarding state information systems and the Federal Tax Service certification center. Materials on the public initiative and the quality management system of the Federal Tax Service are also available here.

Activities of the Federal Tax Service of Russia

If you are directly interested in the activities of this federal executive body, you should go to the second tab of the main menu, dedicated to this issue.

It contains materials related to taxation in the Russian Federation, control work, statistics and analytics, international interaction, and other functions of the Federal Tax Service of Russia.

Activity

The section devoted to taxation in the Russian Federation includes information related to taxes and fees in force in Russia, tax legislation, and judicial settlement of tax issues. Among other things, information on tax and accounting reporting, control work, as well as taxation of non-profit organizations is reflected.

Information regarding the taxpayer’s consent to recognize information constituting a tax secret as publicly available is also presented here. Bankruptcy and debt issues are also covered here. You can also familiarize yourself with information related to transfer pricing, a consolidated group of taxpayers and taxation of Russian citizens working abroad.

This section also contains materials on recycling fees, insurance premiums, trade fees, as well as controlled foreign companies and controlling persons.

Control work includes tax control activities, desk audits, control over the use of special bank accounts, and tax monitoring. You can also familiarize yourself with the issues of filing updated declarations and filing objections to tax audit reports.

Test

The section devoted to control work also covers issues of control and supervision in the field of state-regulated activities and control over the completeness of accounting for cash proceeds. Here you can also find answers to frequently asked questions about this type of activity.

Among other things, issues related to on-site inspections, as well as control over the use of cash register equipment, are covered.

“Statistics and Analytics” is another section that the official website allows you to familiarize yourself with. It is also available in the "Activities" tab of the main menu.

Statistics and analytics

Here you can get acquainted with tax analytics, data on statistical tax reporting forms, the efficiency of the Federal Tax Service of Russia, statistics on state registration of legal entities and individual entrepreneurs, the use of budget funds, work with citizens’ appeals, information on procurement, and open data.

Among other things, the tax office on its website allows you to get acquainted with information about the minimum and maximum retail prices for tobacco products produced in the Russian Federation.

Here you can also familiarize yourself with statistics on notifications submitted by individuals to the tax authorities about the implementation of activities to provide services to individuals for personal, household and (or) other similar needs.

As for the section on international interaction, here you can find information related to deoffshorization and the fight against international evasion. It also covers issues of multilateral international cooperation, bilateral cooperation and technological assistance, as well as technical assistance and technology exports.

International interaction

Presented here is a current list of sample signatures of officials authorized to sign documents confirming the status of a tax resident of the Russian Federation.

The official website allows you to get acquainted with other functions of the Federal Tax Service: accounting for organizations and individuals, registration of legal entities and individual entrepreneurs, state-regulated activities, currency control, statistics and analytics, prevention of corruption offenses, interaction with financial market organizations.

It also sets out issues related to the Unified Register of Small and Medium Enterprises, as well as registers and verification of counterparties.

The tax service pays significant attention to services and government services on the website.

The first include personal accounts, business registration, TIN information, payment of taxes and duties, business risks, information from registers, tax calculators, tax accounting, reference information, feedback/help, international taxation, software tools.

On the website of the federal body, personal accounts are available for individuals, taxpayers of legal entities, payers of professional income tax (self-employed), individual entrepreneurs, as well as taxpayers of a foreign organization.

Business registration is an opportunity for state registration of legal entities and individual entrepreneurs, as well as creating your own business. Information about this registration is available in the corresponding section.

Information about the TIN is another service that the official website of the Federal Tax Service of Russia allows you to use. Here you can search for valid TIN of legal entities, submit an application for registration by an individual, and obtain information about the TIN of an individual. Here you can also find information about invalid TIN certificates for legal entities and individuals, and about invalid TINs for individuals and legal entities.

TIN information

Payment of taxes and duties is the payment of taxes and insurance premiums for individuals, state duties, trade fees, and taxes for third parties. You can also fill out a payment order here.

Another service “Business Risks”. Here you can find materials related to transparent business, as well as checking yourself and your counterparty (information from the Unified State Register of Legal Entities/Unified State Register of Individual Entrepreneurs). In addition, you can complete a request to send information about the fact of submitting documents to the tax authority upon state registration of a legal entity or individual entrepreneur. Among other things, information is available about legal entities and individual entrepreneurs in respect of which documents for state registration have been submitted.

Information from registers is also among the services that the official website of the tax service offers its users. Here you can provide information from the Unified State Register of Legal Entities/Unified State Register of Individual Entrepreneurs in electronic form, the Unified Register of Small and Medium Enterprises, integration and access to the Unified State Register of Legal Entities and Unified State Register of Individual Entrepreneurs databases.

The Federal Address Information System and the State Register of Accredited Branches and Representative Offices of Foreign Legal Entities (RAFP) are also available here. It is also possible to check the arbitration manager here. In addition, it is possible to access open and publicly available information from the Unified State Register of Real Estate on foreign organizations and the Register of Disqualified Persons.

The Federal Tax Service also allows you to use various calculators on its website. Among these are a tax calculator - calculating the cost of a patent and a tax calculator - choosing a tax regime.

Calculators are also available: calculation of insurance premiums; FL transport tax; land tax and property tax for individuals; for calculating the tax burden.

Insurance premium calculator

Another service is tax accounting. This is the presentation of tax and accounting reports; checking the availability of an application for the import of goods and payment of indirect taxes (EAEU); provision of information about gambling participants from whom bets on official sporting events are accepted. Here you can also check the correctness of filling out invoices and check whether information on the documents required to confirm the 0 percent VAT rate (exemption from excise taxes) has been received from the Russian Federal Customs Service.

Considerable attention is paid to reference information. Here you can find background information on property tax rates and benefits. Letters from the Federal Tax Service of Russia sent to territorial tax authorities are also presented here. The website also contains regulatory and methodological materials from the Federal Tax Service. In addition, you can familiarize yourself with decisions on complaints, answers to frequently asked questions, information stands, and also subscribe to the mailing list of the Federal Tax Service website.

Among other things, the official website allows you to receive feedback or help. In this case, you will be able to make an appointment with the inspectorate, contact the Federal Tax Service of Russia, and find out about the complaint. Here you can get the necessary information about the address and payment details of your inspection. You also have the opportunity to go to the site forum, take a survey, or contact the technical support service of online services.

Feedback/Help

Among the services provided by the tax service, international taxation is also represented. In the corresponding section, the VAT office of an Internet company, confirmation of the status of a tax resident of the Russian Federation, a message about a client who is a foreign taxpayer, as well as a report on foreign clients according to the OECD Standard are available.

Among other things, software is also presented. This is a declaration, taxpayer legal entity, Tester and other software.

Personal Area

Among the services, the personal account deserves special attention. The official website has several similar online services addressed to both individuals and legal entities.

LC for individuals is a service that provides access to up-to-date information regarding property and vehicles, as well as the amounts of accrued and paid tax payments. Information about the presence of overpayments and tax debts to the budget is also available here.

Login to your account for individuals

With the help of this service, monitoring the status of settlements with the budget becomes available. With its help, you can receive and print tax notices, as well as receipts for payment of tax payments. Here it is also possible to pay tax debts, as well as tax payments through banks that are partners of the Federal Tax Service of Russia.

In addition, individuals through their personal account can download programs designed to fill out a personal income tax return in Form No. 3-NDFL, fill out a declaration in Form No. 3-NDFL online, and also send a declaration in form to the tax authority No. 3-NDFL in electronic form, signed with the electronic signature of the taxpayer.

Here the tax office allows you to track the status of a desk audit of tax returns using Form No. 3-NDFL. In addition, an individual has the opportunity to contact the tax authorities at any time without the need for a personal visit to the inspectorate.

The personal account of a taxpayer of a legal entity also opens up wide opportunities for the user. With its help, it is possible to obtain up-to-date information regarding tax debts to the budget, the amounts of accrued and paid tax payments, the presence of overpayments, outstanding payments, decisions made by the tax authority for offset and refund of overpaid (excessively collected) amounts.

Personal account of a legal entity

Information is also available here about decisions made to clarify payments, about settled debts, about unfulfilled demands by the taxpayer to pay taxes and other obligatory payments, as well as about measures to enforce debt collection.

Allows such an office to apply for an extract from the Unified State Register of Real Estate in relation to itself. Here you can send a request and receive a certificate about the status of payments for taxes, fees, penalties, fines, and interest. In addition, an act of joint reconciliation of such calculations is available.

Through their personal account, legal entities can send a request to receive a certificate of fulfillment of the obligation to pay taxes, fees, penalties, fines, and interest. It is also possible to draw up and send to the tax authorities applications for clarification of an unclear payment, an application for clarification of payment documents in which the taxpayer discovered errors in registration. It is also possible to submit an application for offset/refund of overpayment, as well as an application to initiate reconciliation of settlements with the budget.

Among other things, you can send messages to the tax authority on form C-09-6 about participation in Russian organizations. It is also possible to receive services for registering and deregistering an organization at the location of a separate division, making changes to information about a separate division on the basis of formalized electronic messages from the taxpayer in forms No. S-09-3-1, S-09-3-2, 1 -6-Accounting, 3-Accounting, as a UTII taxpayer based on applications in forms No. UTII-1, UTII-3, 3-Accounting.

Also, the Federal Tax Service, through the LC, allows you to send documents for state registration of persons or making changes to the information contained in the Unified State Register of Legal Entities to the tax authority to carry out state registration procedures or making changes to the Unified State Register of Legal Entities. Here you can also obtain information regarding the progress of execution of applications and requests to independently monitor the timing of the provision of services by the tax authority. It is also possible to obtain a decision from the tax authority regarding the submission of applications.

In addition to services, the Federal Tax Service also provides a number of government services, to familiarize yourself with which you should go to the corresponding tab available in the “Services and government services” section.

As a result, you will be directed to the official website of the State Services, where you will be able to familiarize yourself with the full list of services provided by the Federal Tax Service of Russia, as well as use the ones you need. The functions assigned to this federal executive body are also presented here.

Public services

All available services are divided into electronic and non-electronic. The former can be obtained remotely; to obtain the latter, you will need to contact the inspectorate directly.

Electronic services are free information for taxpayers, fee payers, insurance premium payers and tax agents about current taxes, fees and insurance premiums, legislation on taxes and fees and regulations adopted in accordance with it, the procedure for calculating and paying taxes, fees and insurance contributions, rights and obligations of taxpayers, fee payers, insurance premium payers and tax agents, powers of tax authorities and their officials.

These also include the submission of an extract from the Unified State Register of Taxpayers. We also accept tax returns (calculations). State registration of legal entities, individuals as individual entrepreneurs and peasant (farm) farms is also available in electronic form. In addition, you can obtain information from a certificate of income of an individual in form 2-NDFL, and also find out your TIN.

In addition to electronic services, non-electronic services are also available. These include the following: maintaining the State Register of cash registers; maintaining, in accordance with the established procedure, the state register of self-regulatory organizations of organizers of gambling in bookmakers, the state register of self-regulatory organizations of organizers of gambling in betting shops; maintaining a unified register of lottery terminals.

Non-electronic services

The Federal Tax Service also provides non-electronic services such as the issuance of various types of documents, in particular certificates: on the registration of a person carrying out transactions with benzene, paraxylene or orthoxylene; certificate of registration of a person carrying out transactions with straight-run gasoline; on registration of a person performing operations for processing middle distillates; on registration of an organization carrying out transactions with denatured ethyl alcohol; on registration of an organization carrying out operations with middle distillates.

Also, the Federal Tax Service of Russia is engaged in issuing special stamps for labeling tobacco products produced in the Russian Federation. It also exercises control over the implementation of foreign exchange transactions by residents and non-residents within the competence established by the Regulations on the Federal Tax Service.

In addition, this service is entrusted with the state function of monitoring the implementation of foreign exchange transactions by residents and non-residents who are not credit institutions or currency exchanges. The Federal Tax Service also monitors compliance with the requirements for cash register equipment, the procedure and conditions for its registration and use. She also carries out control and supervision over the completeness of accounting for cash proceeds in organizations and individual entrepreneurs.

The Federal Tax Service of Russia also carries out licensing of activities for the organization and conduct of gambling in bookmakers and sweepstakes and licensing of activities for the production and sale of counterfeit-proof printed products.

Licensing of activities related to the organization and conduct of gambling in bookmakers and sweepstakes

This service, among other things, carries out licensing control of activities related to the organization and conduct of gambling in bookmakers and sweepstakes; licensing control of activities for the production and sale of counterfeit-proof printed products; federal state supervision over the activities of self-regulatory organizations of organizers of gambling in bookmakers and self-regulatory organizations of organizers of gambling in betting shops.

It is also entrusted with the functions of providing information and documents contained in the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs, as well as providing interested parties with information contained in the register of disqualified persons.

Among other things, the tax service checks the technical condition of gaming equipment and registers, in accordance with the established procedure, cash register equipment used by organizations and individual entrepreneurs in accordance with the legislation of the Russian Federation. It also carries out federal state supervision of lotteries.

Documentation

The official website of the Federal Tax Service of Russia also allows you to familiarize yourself with the documents. This is the Tax Code, regulations developed by the tax service, letters from the Federal Tax Service sent to territorial tax authorities and other documents.

Documentation

The Tax Code of the Russian Federation includes 2 parts, 11 sections and 34 chapters. Regulatory legal acts issued and developed by the service, as well as other documents, are presented in the sections of the same name. They can be searched by text, date of signing, type of document (orders, decrees, letters, regulations, resolutions, decisions, agreements, Federal laws, draft Administrative Regulations, draft orders, regulations, protocols, orders, definitions, plans, codes, projects requirements, instructions, laws, the Constitution, draft orders, draft orders, instructions, methodological recommendations, laws, federal constitutional laws, appendices to the order, agreements, lists, passports, regulations, draft agendas).

It is also possible to search for the necessary documents by the authority that accepted them. The region can also be specified here (federal documents, all regions, or just a selected one). Once the information required for the search has been specified, click on the “Apply” button.

Search documents

When searching for letters from the Federal Tax Service of Russia sent to territorial tax authorities, you can specify the text, date of signing or date of publication (set a time range). The type of tax (subject), article and status of the letter can also be indicated here. Once all the necessary data is specified, all that remains is to use it to search for the required letters. Here you can subscribe, available through the tab of the same name.

Open department

The main menu of the official website also contains the “Open Department” tab. Here you can get acquainted with what an open government is, study the departmental plan for implementing the Openness Concept of the Federal Tax Service of Russia, and familiarize yourself with the public declaration of the goals and objectives of the federal body. Open data is also presented here.

Contacts

The last tab of the main menu is dedicated to contacts. Here you can find the addresses and payment details of your inspection, as well as make an online appointment with the inspection.

Contacts

Here you can also find the contact details of the Federal Tax Service of Russia for the region. This is the address, opening hours, contact numbers and fax. In addition, you can go to information about the management and structural divisions of the Office. Contact details of the Central Office are also displayed.

The official website, among other things, allows citizens to submit questions, statements and suggestions, as well as file complaints. Here you can find out about a complaint or appeal. Among other things, you have the opportunity to file an objection to a tax audit report, as well as become familiar with the issues of pre-trial settlement of tax disputes.

In addition, the telephone number of the contact center with work schedule is indicated here. By calling the specified phone number you can obtain reference information regarding the reception of individuals and legal entities, the procedure for processing applications, as well as the operation of interactive services. Helpline numbers and media contacts are also provided here.

Tax official website - nalog.ru

The Federal Tax Service of the Russian Federation has several online offices that help individuals and legal entities fully obtain reliable information in a timely manner online. You can access the tax website using a computer, tablet or mobile phone.

The modern tax office is developing an official website for various purposes; individuals and legal entities, as well as individual entrepreneurs, can use it. The given vector for digital promotion in the public sector is being carried out ahead of schedule. Many have already appreciated all the services and functions that can be worked with remotely, without having to visit the tax office.

Tax official website - Federal Tax Service of Russia

The official website of the tax Federal Tax Service of Russia is available 24/7 on the Internet at: www.nalog.ru(NALOG RU) is the only representative office of the Federal Tax Service that is completely owned and controlled by the state.

It is worth noting the high growth in popularity of the resource, which is associated with the provision of services in demand for the population remotely. Now it's much easier to keep track of basic information about paying taxes, insurance premiums and getting first-hand information about other options that can be obtained online.

Main projects:

1. Tax ru - general, informational, main portal.
2. LKFL (old version) and LKFL2.nalog.ru (new account) for FL.
3. LKUL.nalog.ru - for legal entities.
4. LKIP.nalog.ru - for individual entrepreneurs.

WWW NALOG RU (NALOG RU): electronic services

This is a central project, by visiting which you can determine further actions. Immediately after entering the site, it is recommended to personalize the settings for the region of your location; you can select it in the upper left part of the main navigation menu.

Here you can read news not only taken from the media, but also from the original source about upcoming changes in taxation, the procedure for registering or liquidating legal entities, as well as a lot of additional information for work.

The main list of services that can be used remotely:

• Registration of legal entities and individual entrepreneurs. Allows you to familiarize yourself with the complete list of documents that are necessary for the registration and registration of an LLC or individual entrepreneur, as well as a reference book on the main codes of foreign economic activity.
• . The service allows you to find out your personal tax identification number from your passport in 1-2 minutes without visiting the Federal Tax Service. All you need to do is enter your full name, date of birth, as well as the series with the passport number and the date of issue.
• Business risks: check yourself and your counterparty. Be confident in the solvency of the supplier or the reliability of the contractor.
• Pay your taxes. The name speaks for itself; here you can pay all taxes for both individuals and legal entities.
• Unified Register of Small and Medium-Sized Enterprises - provides access via TIN to the main records in the register about individual entrepreneurs and LLCs.
• Online registration for an appointment with the inspection. A very convenient option, without leaving your home, will help you make an appointment at the desired department and with a specific specialist on a convenient date and time.
• Frequently asked questions. Most questions can be answered in this section.
• Labeling of goods in accordance with state standards.
• Definition of OKATO, OKTMO by address (street, city or zip code).
• Formation of payment orders and online filling of documents for tax payment.
• Clarification of tax details according to your TIN. As a result of the request, you will find out the correct name of the department, where it is located, and also see the basic contact information and OKPO code.

Additional functions provided by the Federal Tax Service:

• State registration of individual entrepreneurs and legal entities.
• Register of entrepreneurs and legal entities. A unified database of legal entities in the form of a register. To check, just enter the full name of the company or TIN.
• Statistical and analytical materials.
• Registration of cash register equipment and registration of online cash registers.
• Tax Code and other legislative documents in a modern edition. All documents are constantly updated and revisions of materials are published in this section.
• Tax calendar. Quickly coordinates the deadlines for submitting tax reports and other events according to current dates.
• Contact information and definition of the displayed version of the site by city. On the first visit, the project offers to select the user’s location automatically to present information in accordance with the region of presence.

How to find the right tax office website

There are several websites that perform specific functions and are intended for different purposes. For example, there are NALOG RU, EGRUL.NALOG.RU, LKIP.NALOG.RU and LKUL.NALOG.RU. Let's look at each of them in more detail.

LKFL.NALOG.RU (old version)

Hotline

In order to timely resolve issues that have arisen and receive highly qualified support from a Federal Tax Service employee, a multi-channel telephone number has been created for free calls within the Russian Federation - 8800-222-22-22.

Please note that after connecting, there will be an automated robot greeting on the back of the call with tips for selecting thematic sections. If the question requires live communication, you must wait for a connection with the operator, which can take 10-30 minutes or more due to the heavy line load.

Determining the details of the Federal Tax Service, the state registration body of legal entities and/or individual entrepreneurs serving this address.
The service allows the taxpayer to find out the number of his tax office at his address.

service.nalog.ru/addrno.do

Federal information address system

The Federal Information Address System (FIAS) contains reliable, uniform and structured address information on the territory of the Russian Federation, available for use by government authorities, local governments, individuals and legal entities.

The system was developed in accordance with the Order of the Government of the Russian Federation dated June 10, 2011 No. 1011-r. Information from FIAS is presented on the basis of the administrative-territorial division of the constituent entities of the Russian Federation and on the basis of municipal division.

Address information contained in FIAS is open and provided free of charge.

fias.nalog.ru

Registration of an individual with the tax authority

Registration of an individual with the tax authority on the territory of the Russian Federation.
The service allows you to:
- fill out an individual’s application for registration with the tax authority on the territory of the Russian Federation;
- register and send the completed application to the tax authority;
- receive information about the status of application processing by the tax authority on the website and by email (if you indicate it in the application in the “Applicant’s contact information” section);
- print the completed application.

service.nalog.ru/zpufl/

Taxpayer personal account for individuals

The Internet service “Taxpayer Personal Account for Individuals” allows the taxpayer to:
- receive up-to-date information on tax debts to the budget, on the amounts of accrued and paid tax payments, on the presence of overpayments, on movable and immovable property;
- control the status of settlements with the budget;
- receive and print tax notices and receipts for tax payments;
- receive tax notifications;
- pay tax debts and tax payments;
- contact the tax authorities without a personal visit to the tax office.

service.nalog.ru/lk/

The “Find out your debt” service provides users with the opportunity to search for information about debt on property, transport, land taxes, personal income tax (only for individuals, citizens of the Russian Federation) and print a payment document (notice) in the form No. PD (tax) . We also draw your attention to the fact that the information obtained using this service does not constitute a tax secret.

service.nalog.ru/debt/

Information about legal entities and individual entrepreneurs in respect of which documents for state registration have been submitted

Information about legal entities and individual entrepreneurs in respect of which documents for state registration have been submitted, including for state registration of changes made to the constituent documents of the legal entity, and changes to information about the legal entity contained in the Unified State Register of Legal Entities.

service.nalog.ru:8080/uwsfind.do

Messages from legal entities published in the journal "Bulletin of State Registration"

Messages from legal entities published in the journal "Bulletin of State Registration" on decisions on liquidation, reorganization, reduction of authorized capital, acquisition by a limited liability company of 20% of the authorized capital of another company, as well as other messages from legal entities that they are required to publish in accordance with the legislation of the Russian Federation.

search.vestnik-gosreg.ru/vgr/

Information published in the journal "Bulletin of State Registration" about decisions taken by registration authorities

search.vestnik-gosreg.ru/fz83/

Submission of electronic documents to the Federal Tax Service of Russia for state registration

The Federal Tax Service provides the opportunity for legal entities and individuals registered or registered as individual entrepreneurs to submit documents for state registration electronically via the Internet.

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Books

• Tax disputes. Magazine about tax security and risk reduction. No. 04/2015, Absent. “Tax Disputes” is a monthly magazine for tax specialists, chief accountants, financiers, and lawyers. The key direction of the magazine is ensuring tax security by... eBook
• Development of the property taxation system, Berezin Maxim Yurievich. In the book: using professional tax terminology adapted to Russian conditions, the features of the formation and development (within the framework of international tax...