The procedure for state registration of a legal entity. removal from the register. State registration and tax registration of taxpayers Organization of registration and accounting of taxpayers

State registration accounting of taxpayers

State registration of legal entities and individual entrepreneurs is carried out, respectively, at the location of the legal entity or residence of the individual entrepreneur within a period of not more than five working days from the date of submission of documents to the registering authority in the manner established by Federal Law No. registration of legal entities and individual entrepreneurs".

State registration of peasant (farm) holdings is carried out in the manner established for the state registration of individual entrepreneurs.

In accordance with Article 83 of the Tax Code of the Russian Federation, for the purpose of tax control, organizations and individuals are subject to registration with the tax authorities, respectively, at the location of the organization, the location of its separate subdivisions, the place of residence of an individual, and also at the location of their real estate. property and vehicles and on other grounds provided for by this Code.

The procedure for state registration of a legal entity. removal from the register

In accordance with the provisions of the Federal Law "On State Registration of Legal Entities and Individual Entrepreneurs" dated August 08, 2001 No. 129-FZ (hereinafter referred to as the Federal Law) and in pursuance of the Decree of the Government of the Russian Federation dated May 17, 2002 No. 319 "On the authorized federal executive body from July 1, 2002, the tax authorities of the Krasnodar Territory carry out state registration of legal entities, the formation and maintenance of the Unified State Register of Legal Entities (EGRLE).

For state registration of legal entities upon their creation, the following are submitted to the registering authority:

a) an application for state registration signed by the applicant in the form No. P11001, approved by the Decree of the Government of the Russian Federation. dated June 19, 2002 No. 439. The application confirms that the submitted constituent documents comply with the requirements established by the legislation of the Russian Federation for the constituent documents of a legal entity of this organizational and legal form, that the information contained in the constituent documents, other documents submitted for state registration, the application for state registration are reliable, that when creating a legal persons, the procedure for establishment established for legal entities of this organizational and legal form, including payment of the authorized capital (authorized fund, share capital, share contributions) at the time of state registration, has been observed, and in cases established by law, agreed with the relevant state bodies and (or) bodies local self-government issues of creating a legal entity;

b) a decision to establish a legal entity in the form of a protocol, agreement or other document in accordance with the legislation of the Russian Federation;

c) constituent documents of a legal entity (originals or notarized copies);

Russian federal tax service

d) a document confirming the payment of the state fee (the original of the payment order).

In addition, if the founders of a legal entity include a foreign legal entity, an extract from the register of foreign legal entities of the corresponding country of origin or other proof of the legal status of the foreign legal entity is submitted to the registration authority.

During the state registration of a legal entity, upon creation, the above documents are submitted to the registering authority at the location of the legal entity.

In accordance with Article 9 of the Federal Law, documents are submitted to the registration authority by an authorized person directly or sent by post with a declared value when it is sent and a list of attachments.

An authorized person (applicant) when creating a legal entity may be the founder (founders) of the legal entity, as well as the head of the legal entity acting as the founder of the registered legal entity. In some cases, the applicant when creating a legal entity may be another person acting on the basis of a power of attorney or other authority provided for by federal law, or an act of a specially authorized state body, or an act of a local government.

The applicant certifies with his signature the application submitted to the registration authority and indicates his passport data or, in accordance with the legislation of the Russian Federation, the data of another identity document and the taxpayer identification number (if any).

The applicant's signature on the said application must be notarized.

The date of submission of documents in the course of state registration is the day they are received by the registering authority. The applicant is issued a receipt of receipt of documents indicating the list and date of their receipt by the registration authority. The receipt is issued on the day the documents are received by the registering authority.

Upon receipt by the registering body of documents sent by mail, a receipt is sent within the working day following the day of receipt of the documents by the registering body, to the postal address indicated by the applicant with a return receipt.

The registering body is not entitled to require the submission of other documents other than those established by the Federal Law.

State registration is carried out within no more than five working days from the date of submission of documents to the registration authority. The decision on state registration, adopted by the registering body, is the basis for making the corresponding entry in the state register. The moment of state registration is the making by the registering body of an appropriate entry in the state register.

Not later than one working day from the moment of state registration, the registering authority issues (sends) to the applicant a document confirming the fact of making an entry in the state register. Such a document is the State Registration Certificate in the form No. P51001, this form was approved by the Decree of the Government of the Russian Federation dated June 19, 2002 No. 439, the Certificate form has a series, number, holographic mark, is protected from forgery. The certificate is signed by an authorized person of the registering body, his signature is certified by the official seal, issued to a legal entity and made in only one copy.

Order No. BG-3-09/198 dated April 18, 2003 of the Ministry of Taxes of Russia, registered with the Ministry of Justice of the Russian Federation No. 4547 dated May 15, 2003, approved "Methodological explanations on the procedure for filling out certain forms of documents used for state registration of a legal entity". According to these clarifications, each document (including an application) containing more than 1 sheet is submitted in a bound, numbered form. The number of sheets is confirmed by the signature of the applicant or a notary on the back of the last sheet of the document at the place of its firmware.

During the state registration of a legal entity upon creation, the applicant may submit two copies of constituent documents to the registering body. In this case, the registering authority, having carried out the state registration of the legal entity, affixes on the back of the last sheet of one copy of the constituent documents at the place of firmware, a stamp containing information about the name of the registering authority, the date of entry in the Unified State Register of Legal Entities, the main state registration number. This information is certified by the signature of an official of the registering body, a seal is affixed.

A copy of the constituent documents with a stamp is issued (sent) to the applicant upon state registration upon creation, together with the Certificate, free of charge. Reissuance of a copy of constituent documents with a stamp is not allowed.

When a legal entity applies for the issuance of constituent documents in case of their loss (destruction, damage), the issuance is carried out in the form of copies of constituent documents on the basis of a request for a fee.

When preparing documents for state registration, the application, as well as annexes to it, are filled out by hand in block letters in blue or black ink or a ballpoint pen, or in typewritten text. If any section or paragraph of the section of the application is not filled out, a dash is put in the corresponding columns.

It should be borne in mind that in section 1 of the Application "Name of the legal entity" is filled in in accordance with the constituent documents of the legal entity. The Civil Code of the Russian Federation (Article 54) establishes that a legal entity has its own name, containing an indication of its organizational and legal form. The names of non-profit organizations, in the cases provided for by law, the names of non-profit organizations must contain an indication of the nature of the activities of the legal entity. The words and phrases "Russia", "Russian Federation", "federal" are used in the name in accordance with the acts of the President of the Russian Federation, the Government of the Russian Federation, and in some cases with the permission of the Government Commission.

When filling out section 2 of the Application "Address (location)", it should be borne in mind that, in accordance with Article 671 of the Civil Code of the Russian Federation, a legal entity can use residential premises only for the residence of citizens.

In accordance with paragraph 2 of Article 54 of the Civil Code of the Russian Federation and the Federal Law, the location of a legal entity is the location of its permanent executive body, and in the absence of a permanent executive body, another body or person entitled to act on behalf of a legal entity without a power of attorney , by which the connection with the legal entity is carried out.

A legal entity has the right not to form permanent executive bodies, in which case the powers of the executive body may be transferred under an agreement to a manager (individual entrepreneur or commercial organization, with the exception of a unitary enterprise), if such a possibility is expressly provided for by federal law and the charter of the legal entity.

Clause 2.4 of the application indicates the address (location) of the legal entity in accordance with its constituent documents.

When filling out section 3 "Number of founders (participants)" and sheets A and B, it should be borne in mind that if there are no legal entities or individuals among the founders of a legal entity, the relevant annexes to the application are not filled out and are not submitted to the registration authority.

Section 4 "Information on the authorized capital (share capital, authorized fund, share contributions)" indicates the amount in accordance with the requirements of federal laws establishing its amount for a legal entity of this organizational and legal form.

Information about the authorized person (applicant) is given in section 5 of the Application. The address of the applicant's place of residence is indicated on the basis of an entry in the passport or a document confirming registration at the place of residence (if not a passport is indicated, but another identity document).

The taxpayer identification number (TIN) of the applicant may also be indicated on the basis of the information contained in the passport of a citizen of the Russian Federation, if he has a stamp in the passport. This mark is made by the tax authority at the place of residence of the applicant when he applies.

Deregistration of a legal entity

Deregistration with the tax authority of an organization in connection with liquidation, which is carried out in accordance with paragraph 5 of Article 84 of the Tax Code of the Russian Federation in the unified state register of legal entities, the unified state register of individual entrepreneurs, in the manner established by the Government of the Russian Federation.

If an organization decides to terminate the activities (closure) of its separate subdivision, deregistration of the organization at the location of this separate subdivision is carried out by the tax authority at the request of the taxpayer within 10 days from the date of filing such an application, but not earlier than the end of the field tax audit in case of its holding). In accordance with paragraph 2 of Article 61 of the first part of the Civil Code of the Russian Federation, a legal entity can be liquidated both by decision of its founders (participants) or by a body of a legal entity authorized to do so by constituent documents, and by a court decision in case of carrying out activities without proper permission (license) or activities prohibited by law, or with other repeated or gross violations of the law or other legal acts, or in case of systematic implementation by a public or religious organization (association), charitable or other fund of activities that contradict its statutory goals, as well as in other cases provided for by this Code.

From the moment an entry on the liquidation of the debtor is made in the unified state register of legal entities, the powers of the bankruptcy trustee are terminated, bankruptcy proceedings are considered completed, and the debtor is liquidated.

Introduction

I. Theoretical part

1. Registration and accounting of taxpayers

2. Tax agents

II. Practical part

Task #1

Task #2

Task #3

Conclusion

List of sources used

Introduction

Taxes as the main source of formation of public finances through the withdrawal in the form of mandatory payments of a part of the social product have been known since time immemorial. Moreover, taxation as an element of economic culture is characteristic of all state systems of both market and non-market types of management. In this regard, one can speak of taxation as a phenomenon of human civilization, as an integral part of it.

The history of taxes goes back thousands of years. They acted as a necessary link in economic relations since the emergence of the state and the division of society into classes, when the emerging social and state mechanisms of primitive society required appropriate funding.

The Russian taxation system over time almost always took shape, developed and underwent certain changes, along with changes in its political structure and along with historical milestones.

Tax control is recognized as the activity of authorized bodies to control compliance by taxpayers, tax agents and payers of fees with the legislation on taxes and fees in the manner established by this Code. In order to carry out tax control, organizations and individuals are subject to registration with the tax authorities.

In this review, we will consider:

Registration and accounting of taxpayers

Tax agents

I. Theoretical part

1. Registration and accounting of taxpayers

Registration and accounting of taxpayers includes: registration and accounting of individuals as citizens and as tax residents; registration and accounting of legal entities as incorporated in the country and as tax residents; registration and accounting of separate subdivisions; registration and accounting of consolidated groups; registration and registration of representative offices of foreign states and international organizations.

In developed countries, registration and accounting of payers - individuals and legal entities - of taxes is carried out uniformly and unified by authorized divisions of tax authorities on the basis of a unified nationwide system of fiscal accounting details (FUR).

FID of an individual includes: full name of the person, date and place of birth, citizenship, address of permanent or usual residence, address of the owned residential premises or other property used for permanent or temporary residence of this person, members of her family, other dependents, or rented for rent or other use by other persons, fiscal number.

The FSD of a legal entity includes: the official name, the main trademark used by it, the date and place of registration, the address of registration, the main place of business and the location of the control center (head office), the address of the production, trade, residential or other premises owned or any other real estate object owned by the person, the person's fiscal number, the FSD of all individuals related to the ownership, ownership, management, audit, other forms of control or representation of the interests of this person.

The main trend now is to replace all other forms of registration and registration of individuals - by birth, passport, social, pension, military, immigration, etc., through the system of registration and accounting of individuals as taxpayers, and the system of registration and registration of legal persons as taxpayers to replace, in whole or in part, all other forms of accounting and registration of legal entities (registration for the creation, merger, acquisition of companies, as subjects of trade law, as investment or holding centers, etc.).

Under this procedure, individuals are subject to registration with the tax authorities from the moment of birth. Primary tax registration of individuals is carried out with the tax authorities and is carried out in each country in relation to its citizens and tax residents - upon birth, by assigning a single fiscal number (EFN) to an individual; in relation to other individuals - upon arrival in the country (or receipt of income in it) - by assigning a foreigner's fiscal number (FNI).

Primary tax registration of legal entities is carried out in the authorized executive bodies of a given country and is carried out: in relation to legal entities established under the laws of this country - upon registration, by assigning a fiscal number of the organization (FNO); in relation to other legal entities - upon commencement of activities (or receipt of income) in this country - by assigning a fiscal number of a foreign organization (FNIO).

At the same time, registration and accounting of tax payers - legal entities must be carried out without fail with the establishment and indication of fiscal accounting details of all individuals related to ownership, ownership, management, audit, other forms of control or representation of the interests of this legal entity.

Other tax payers are registered depending on the choice of tax regime and type of tax. In particular, the following modes may apply:

a) the totality of property and assets transferred by inheritance, until the moment of distribution of the inheritance mass, is taxed in the regime established for individuals;

b) the household of a family, recognized in accordance with the law as a separate taxpayer, is taxed in the regime established for individuals;

c) an association of individuals created for the purpose of carrying out joint commercial activities on the terms of unlimited financial liability is subject to taxes in the regime established for individuals;

d) a separate subdivision of an enterprise (“site of activity”) is taxed in the regime established for individuals - if it concerns an individual entrepreneur, or in the regime established for legal entities - if it concerns a division of an enterprise owned by a legal entity;

e) a group of companies (legal entities) controlled by one person (family, a group of related persons, a trust holding company, etc.), recognized in accordance with the law as a single consolidated taxpayer, is taxed in the regime established for legal entities.

Unified procedure for collecting, processing and generating information about taxpayers. This information includes the main characteristics of the taxpayer, compiled taking into account its constituent documents, information on state registration, as well as its classification features. Accounting contributes to the implementation by tax authorities of control over compliance by business entities with legislation and other regulations on taxes and fees, over the correct calculation of taxes from legal entities and individuals, as well as the completeness and timeliness of their receipt in the budget.

The concept of "taxpayer" is a key institution that determines the very essence of tax relations. The object of taxation is property owned by the taxpayer on the basis of ownership, and it is on the possibility of forcible seizure of this property (or part of this property) that the tax law of the state is based, which it implements through its authorized bodies. Accordingly, the taxpayer must have such a right of ownership (on property), and the state must have the “right of intrusion” (in the manner of implementing the institution of “tax” - as a statutory right to withdraw part or even all of the taxpayer’s property) into this ownership right. The modern system of taxation is based on the control of information flows relating to taxpayers, their property and their activities. The tax process is, from this point of view, a consistent and continuous comparison of information received by the tax authorities both directly from taxpayers and from sources of accounting and registration of various objects and activities administered by public and private organizations and institutions.

All these information flows can be divided into three groups. The first includes information about taxpayers, the sources of this information are the system of tax registration of taxpayers; the system of social accounting and the system of registration of intercountry migration (for taxpayers - individuals); system of registration of legal entities; registration system for commercial activities (merchants) and trademarks.

The second group is formed by the following sources of information: the land cadastre and the system for registering transactions with real estate objects; vehicle registration system; registers of property rights and a system for registering transactions with securities; system of registration of bank accounts and investment accounts (in brokerage firms); registration of industrial rights (rights to patents, inventions, etc.). Some countries also register copyrights, insurance policies and trust property.

The third group is information on cash and non-cash cash flows passing through banking and other financial institutions.

In the narrow sense, taxpayers are usually understood as persons recognized by law as payers of a particular tax. In a broad sense, this concept may include tax agents and representatives of taxpayers.

The concept of a taxpayer for different types of taxes may not coincide. For taxes on income and property, the taxpayer unambiguously determines the recipient of income or the owner of property, for taxes on transactions, one of the parties can be recognized as a taxpayer (for example, when paying export duties - the exporter of goods, and when importing - the importer, i.e. buyer of goods) or alternatively and jointly and severally - both parties (for example, taxes on the sale of real estate).

Since the tax obligation takes the form of the seizure (without compensation) of a part of a person's property and can be enforced in accordance with the law, only persons who have ownership rights and orders to the objects of taxation can act as a taxpayer, i.e. having legal personality not limited by exemptions and recognized capable individuals and persons having rights recognized by law to dispose of another's property (other object of taxation).

In relation to legal entities, the duties of a taxpayer are fully assigned to persons who, in accordance with the law or the charter of the relevant legal entity, have the authority to represent its interests and dispose of its property. Under the laws of a number of developed countries, under certain circumstances and / or at the choice of the taxpayer, certain types of legal entities may be recognized as “transparent for tax purposes”, and the property assigned to them or the income they receive in this case is subject to taxation directly as part of the property / income of the founders / participants these legal entities.

Thus, a taxpayer is a person who has an independent legal personality and has the opportunity to own property that can be recognized as an object of taxation. In modern practice, tax law recognizes it as impossible to collect tax from any entities that are not subjects of law (for example, free associations of persons - tourist groups, circles and meetings of interest, etc.), or from persons who, by court or due to circumstances, are deprived the right to own or dispose of any property (young children, mentally ill persons, etc.). With regard to the latter, representatives (guardians) must be appointed, to whom the authorities responsible for collecting taxes must apply.

According to the tax legislation, taxpayers have the rights established by law and bear the obligations associated with the tax duty imposed on them.

Duties of the taxpayer, except for the direct payment of tax, may include: compliance with the rules and norms of tax registration; keeping records of their actions and operations in accordance with the rules established for the relevant objects of taxation; preparation and submission to the tax authorities of the reporting provided for by law on individual objects of taxation; collection and storage within the period established by law of documents and supporting materials in relation to the reports submitted by them to the tax authorities for certain types of taxes.

Within the framework of these obligations, the legislation may establish lists of specific actions and facts about which taxpayers must notify the tax authorities in a timely manner (and this may concern not only the actions of the taxpayer himself, but also other persons - related to them by contractual obligations, being with them in property relations, receiving income from them, etc.): reports on opening accounts in banks and other financial institutions, on the acquisition of securities and participation in the capital of commercial enterprises, on the presence and use of commercial premises and other production assets, etc. d.

Among the basic rights of the taxpayer, the right to information is singled out (full and timely informing them by state bodies of all the obligations imposed on them in connection with the payment of taxes - free of charge and in an accessible form); the right to tax secrecy in respect of all reporting and private information provided by them to the tax authorities and the right to compensation for losses caused to them as a result of illegal or unlawful actions of tax authorities and their officials.

More on the topic 5.2. Taxpayers: accounting, registration, control:

Chapter 5 TAX RELATIONS. RIGHTS, OBLIGATIONS AND RESPONSIBILITIES OF TAXPAYERS. ACCOUNTING AND REGISTRATION OF TAX PAYERS

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Ministry of Education and Science of the Russian Federation

Federal State Budgetary Educational Institution of Higher Professional Education

Vladimir State University named after A.G. and N.G. Stoletovs

Department: Road transport

Test

discipline: "Taxes and taxation"

Completed:

student of ZATs-114 group

Kuzmin S.V.

Checked:

Luskatova O.V.

Vladimir 2015

Introduction

The Russian taxation system over time almost always took shape, developed and underwent certain changes, along with changes in its political structure and along with historical milestones. legal financial tax

In this review, we will consider:

Registration and accounting of taxpayers

Tax agents

1. Registration and accounting of taxpayers

The main trend now is to replace all other forms of registration and registration of individuals - by birth, passport, social, pension, military, immigration, etc., through the system of registration and accounting of individuals as taxpayers, and the system of registration and registration legal entities as taxpayers to replace, in whole or in part, all other forms of accounting and registration of legal entities (registration for the creation, merger, acquisition of companies, as subjects of commercial law, as investment or holding centers, etc.).

Primary tax registration of legal entities is carried out in the authorized executive bodies of a given country and is carried out: in relation to legal entities established under the laws of this country - upon registration, by assigning a fiscal number of the organization (FNO); in relation to other legal entities - on the fact of the start of activities (or receipt of income) in this country - by assigning a fiscal number to a foreign organization (FNIO).

Other tax payers are registered depending on the choice of tax regime and type of tax. In particular, the following modes may apply:

a) the totality of property and assets transferred by inheritance, until the moment of distribution of the inheritance mass, is taxed in the regime established for individuals;

b) the household of a family, recognized in accordance with the law as a separate taxpayer, is taxed in the regime established for individuals;

In accordance with the tax legislation, for the purposes of tax control, citizens are subject to registration with the tax authorities. Citizens are registered with the tax authority at the location of their real estate (houses, apartments, land plots, etc.) and (or) vehicles.

Registration is carried out by the tax authority at the place of residence of an individual on the basis of information provided by authorities that have data on citizens and their property (Art. Tax Code of the Russian Federation) or on the basis of an application from an individual.

The procedure for registration and requirements are established by Articles 83-84 of the Tax Code of the Russian Federation. This means that the accounting of taxpayers is referred by the Tax Code to tax control. Moreover, it is indicated that the tax authorities are obliged to keep records of taxpayers for the purpose of tax control. In other words, registration is a preliminary form of control. Without this stage, it is impossible to carry out all other control activities.

Registration of a taxpayer should be distinguished from the registration of a legal entity and an individual entrepreneur, especially since it performs both functions of the Federal Tax Service of Russia. In most cases, one action precedes and is a necessary consequence of another. However, often the registration of a legal entity or an individual entrepreneur does not occur, while registration with the tax authority is mandatory. One of the main such examples is registration at the location of a separate subdivision. Based on Art. 11 of the Tax Code of the Russian Federation, a separate subdivision is any department that is territorially isolated from the organization, at the location of which stationary workplaces (at least one) are equipped. That is, the fact that the creation of a subdivision is reflected in the constituent documents of the organization is not important.

Cases when a person must register with the tax authority. For individuals:

1. when registering as an individual entrepreneur;

2. upon obtaining the position of a notary engaged in private practice;

3. lawyer;

4. when acquiring real estate, vehicles.

For organizations:

1. at the location of separate subdivisions;

2. registration of the largest taxpayers;

3. registration of foreign organizations and foreign citizens;

4. when fulfilling production sharing agreements;

5. when acquiring real estate, vehicles. Tax law: a textbook for universities. 3rd ed. revised and additional - M.: Yurayt-Izdat, 2009. - 429s.

2. Tax agents

Tax legislation for certain types of taxes provides for the obligation of taxpayers to independently calculate the amount of tax and transfer it to the appropriate address, but for some types of taxes there is no such obligation. In the second case, the duties of the taxpayer are delegated to tax agents who carry out the instructions of the tax authorities to calculate, withhold and transfer taxes to the budget.

In accordance with the Tax Code of the Russian Federation (Article 24), tax agents are persons who, in accordance with the current legislation, are responsible for calculating, withholding from the taxpayer and transferring taxes due to the appropriate budget or off-budget funds.

As a rule, tax agents are persons paying income to other entities: employers; banks that pay income to individuals; Russian organizations making payments to foreign individuals or legal entities.

The institution of tax agents is due to the need of the state to exercise current financial control over the activities of taxpayers. However, the tax authorities do not have the ability to promptly and constantly monitor the financial and economic activities of payers of taxes or fees, therefore, persons who are sources of income are vested with the duties of tax agents. Taxes and taxation / textbook for university students / ed. I.A. Maiburova., 3rd ed., Revised and supplemented.-M.: Unity-Dana 2009 - 519 p.

Tax agents according to Art. 24 of the Tax Code of the Russian Federation have the following number of responsibilities:

1) correctly and timely calculate, withhold from the funds paid to taxpayers, and transfer taxes to the budget system of the Russian Federation;

2) notify in writing to the tax authority at the place of its registration of the impossibility to withhold tax and the amount of the taxpayer's debt within 1 month from the date when the tax agent became aware of such circumstances;

3) keep records of accrued and paid income to taxpayers, calculated, withheld and transferred to the budget system of taxes;

4) submit to the tax authority at the place of its registration the documents necessary for exercising control over the correct calculation, withholding and transfer of taxes;

5) within 4 years to ensure the safety of the documents necessary for the calculation, withholding and transfer of taxes.

The duties of tax agents are to a certain extent derived from the goals and objectives of the tax authorities, therefore, conditionally, tax agents can be considered representatives of the tax authorities in relations with taxpayers. At the same time, tax agents do not have the rights of tax authorities and do not have the right not to perform agency duties. The legal status of tax agents does not give grounds for a taxpayer to challenge the agent's right to legally withhold taxes due to a particular person. Legal relations regarding the payment or collection of taxes are formed between the state represented by authorized bodies and taxpayers, therefore, the tax authority will be the proper defendant in claims for the return of overpaid taxes or for exemption from taxation.

However, in cases where a tax agent exceeds his powers regarding the calculation and withholding of taxes or incorrectly applies tax benefits, then a tax offense is formed, the subject of which will be the tax agent.

As a rule, tax agents themselves are taxpayers who are obliged to pay the taxes established for them. For example, an enterprise withholds personal income tax from its employees and at the same time pays contributions to the Pension Fund of the Russian Federation as a taxpayer. Tax agents have the same rights as taxpayers. Consequently, the legal status of tax agents has a dual nature. On the one hand, tax agents enter into relationships with taxpayers as representatives of the tax authorities, without using state power. On the other hand, tax agents are participants in the financial and economic turnover, which leads to the emergence of objects of taxation and gives them the status of a taxpayer.

Taxpayers and payers of fees are organizations and individuals who are required by law to pay taxes and fees. Branches and other separate subdivisions of Russian organizations fulfill the obligations of these organizations to pay taxes and fees in the territory in which these branches and other separate subdivisions perform the functions organizations.

A taxpayer may participate in relations regulated by the legislation on taxes and fees through a legal or authorized representative, which may be an organization or an individual.

Legal representatives of the taxpayer act as representatives on the basis of the law. Authorized representatives of the taxpayer represent his interests in relations with tax authorities (customs authorities, authorities of off-budget funds) on the basis of a power of attorney (organization) or a notarized power of attorney (individual),

For the purposes of taxation, interdependent persons are recognized as individuals and organizations, relations between which may affect the economic results of their activities, namely:

1) one organization directly or indirectly participates in another organization, and the total share of such participation is more than 20%;

2) one natural person is subordinate to another natural person by official position;

3) the persons are in marital relations, relations of kinship.

The court may recognize persons as interdependent if the relationship between these persons may affect the results of transactions for the sale of goods.

Taxpayers have the right:

1) receive free information from the tax authorities at the place of their registration on applicable taxes and fees, legislation on taxes and fees, as well as receive forms of tax declarations (calculations) and explanations on the procedure for filling them out;

2) receive from the Ministry of Finance of the Russian Federation, regional and local financial authorities written explanations on the application of the legislation of the Russian Federation on taxes and fees;

3) use tax benefits if there are grounds;

4) receive a deferment, installment plan or investment tax credit;

5) timely offset or refund of amounts of overpaid or overcharged taxes;

6) represent their interests in relations regulated by the legislation on taxes and fees;

7) provide tax authorities and their officials with explanations on the calculation and payment of taxes, as well as on the acts of tax audits carried out;

8) be present during the on-site tax audit;

9) receive copies of the tax audit report and decisions of tax authorities, as well as tax notices and tax requests;

10) require officials of tax authorities and other authorized bodies to comply with the legislation on taxes and fees;

11) not to comply with illegal acts and requirements of tax authorities;

12) appeal against acts of tax authorities;

13) observance and preservation of tax secrecy;

14) for compensation in full for losses caused by illegal acts of tax authorities;

15) to participate in the process of consideration of materials of a tax audit or other acts of tax authorities.

Fee payers have the same rights as taxpayers.

Taxpayers are required to:

1) pay legally established taxes;

2) register with the tax authorities;

3) keep records of their income (expenses) and objects of taxation in accordance with the established procedure;

4) submit, in accordance with the established procedure, tax declarations (calculations) to the tax authority at the place of registration;

5) present at the place of residence of an individual entrepreneur, a notary, a lawyer, at the request of the tax authority, a book of accounting for income and expenses and business transactions; submit financial statements at the location of the organization;

6) submit to the tax authorities and their officials the documents necessary for the calculation and payment of taxes;

7) comply with the legal requirements of the tax authority to eliminate the identified violations of the law, as well as not interfere with the activities of tax authorities in the performance of their official duties;

8) ensure the safety of accounting and tax accounting data for 4 years. Taxes and taxation: textbook. allowance / V.A. Skripnichenko, revised. and additional - St. Petersburg: Peter: M.: BINFA Publishing House, 2010. - 464 p.

1. The salary of an individual during the tax period is 10,000 rubles per month.

2. In August, they were paid for their studies at a higher educational institution in the amount of 70,000 rubles.

3. An application was submitted to the tax office at the place of residence for a social tax deduction.

Task: determine the amount of personal income tax to be returned to the taxpayer.

1. Determine the amount of personal income tax paid by an individual during the tax period.

In accordance with Article 218 of the Tax Code, an individual is entitled to standard deductions in the amount of 400 rubles. per month, depending on his financial situation. The taxpayer has the right to make the specified deduction from the beginning of the tax period until the month in which his income, calculated on an accrual basis from the beginning of the year, exceeds 40 thousand rubles. rub.

The salary of an individual during the tax period is 10,000 rubles / month, therefore, the taxpayer is entitled to a standard deduction for 4 months. Starting from the 5th month in which the income exceeds 40 thousand. rub. the specified tax deduction does not apply.

personal income tax = (4*(10000-400)* + 8*10000) * 13% = (38400 + 80000) * 13% = 118400*13% = 15392 rubles;

2. Determine the amount of personal income tax to be returned to the taxpayer when paying for tuition at a higher educational institution:

70,000 rubles × 13% \u003d 9,100 rubles;

Thus, 9100 rubles. refundable to the taxpayer.

1. A taxpayer - an individual - from the beginning of the year was the owner of:

Ш apartments (inventory value - 450,000 rubles),

Ш car (market value - 130,000 rubles),

Ш land plot (cadastral value - 2,300,000 rubles).

Payers of taxes on the property of individuals are recognized as individuals - owners of property recognized as an object of taxation.

The following types of property are recognized as objects of taxation: residential houses, apartments, dachas, garages and other buildings, premises and structures.

Tax rates for buildings, premises and structures are established by the regulatory legal acts of the representative bodies of local self-government, depending on the total inventory value. Representative bodies of local self-government may determine the differentiation of rates within the established limits, depending on the total inventory value, type of use, and other criteria. Tax rates are set within the following limits:

In this problem, the inventory value of the apartment is 450,000 rubles, therefore, the amount of property tax is calculated at a rate of 0.1% to 0.3%.:

RUB 450,000* 0.3% = RUB 1,350

The amount of tax on the property of an individual is 1350 rubles. The tax is paid in equal installments on two dates: no later than September 15 and November 15.

Note:

A car and a land plot, in accordance with the law, are subject to transport and land taxes, respectively.

1. An organization registered in Moscow owns an object of fixed assets registered in December last year.

2. The initial cost of the fixed asset of the object is 48,000,000 rubles.

3. The useful life of a fixed asset is 12 years.

4. Depreciation is charged on a straight-line basis.

5. The organization has no property tax benefits.

The tax base is defined as the average value of property recognized as an object of taxation for the reporting period is determined as the quotient of dividing the amount obtained by adding the residual value of the property on the 1st day of each month of the reporting period and the 1st day of the month following the reporting period , by the number of months in the reporting period, increased by one.

The average annual value of property recognized as an object of taxation for a tax period is determined as the quotient of dividing the amount obtained by adding the values of the residual value of property on the 1st day of each month of the tax period and the last day of the tax period, by the number of months in the tax period, increased by unit.

The tax period is a calendar year.

Reporting periods are the first quarter, six months and nine months of a calendar year.

1. Calculate the depreciation rate:

where n - number of months of use of fixed assets

n = 12 * 12 = 144 months

K \u003d 1/144 * 100% \u003d 0.6944

2. Depreciation rate per month:

A \u003d 48000000 * 0.6944 \u003d 331200 rubles.

3. Residual value of fixed assets:

	Residual value of fixed assets

The tax base:

1 quarter: (48000000 + 47668800 + 47337600 + 47006400) / 4 = 47,503,200 rubles.

6 months: (48000000 + 47668800 + 47337600+ 47006400 +46675200 + 46344000 + 46012800) / 7 = 47,006,400 rubles.

9 months: (48000000 + 47668800 + 47337600+ 47006400 +46675200 + 46344000 + 46012800 + 45681600 + 45350400 + 45019200) / 10 = 46,509,600 rubles

1 year: (48000000 + 47668800 + 47337600+ 47006400 +46675200 + 463444000 + 46012800 + 45681600 + 45350400 + 45019200 + 446888000 + 44356800 + 44025600) / 13 = 49 373 908 rubles.

Amount of advance payments:

47 503 200 * 2.2% / 4 = 261267.6 rubles.

47,006,400 * 2.2% / 4 \u003d 258535.2 rubles.

46,509,600 * 2.2% / 4 \u003d 255802.8 rubles.

The amount of tax at the end of the tax period: 49,373,908 * 2.2% = 1,086,226 rubles.

The amount of tax payable: 1086226 - 261267.6 - 258535.2 - 255802.8 = 310620.4 rubles.

Answer: The size of the organization's property tax for the year is 310,620.4 rubles.

Conclusion

Tax accounting - a system for summarizing information for determining the tax base for a tax based on the data of primary documents grouped in accordance with the procedure provided for by the Tax Code of the Russian Federation.

Registration and tax accounting is carried out in order to generate complete and reliable information on the accounting procedure for tax purposes of business transactions carried out by the taxpayer during the reporting (tax) period, as well as to provide internal and external users with information to control the correctness of the calculation, the completeness and timeliness of the calculation and payment of taxes to the budget.

The tax accounting system is organized by the taxpayer independently, based on the principle of the sequence of application of the norms and rules of tax accounting, that is, it is applied sequentially from one tax period to another. The procedure for maintaining tax records is established by the taxpayer in the accounting policy for taxation purposes, approved by the relevant order (instruction) of the head.

A change in the accounting procedure for individual business transactions and (or) objects for tax purposes is carried out by the taxpayer in the event of a change in legislation or applied accounting methods. At the same time, decisions on any changes should be reflected in the accounting policy for tax purposes and applied from the beginning of a new tax period.

List of sources used

1. Tax Code of the Russian Federation, part 1.2.

2. Comments on the tax code.

3. Taxes and taxation: Textbook / Ed. G.B. Pole. - M.: UNITI, 2007.

4. Milyakov N.V. Taxes and taxation: Textbook. - M.: INFRA-M, 2008.

5. Workshop on taxes and taxation: textbook / ed. L.I. Goncharenko - M.: KNORUS, 2007.

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Registration of taxpayers (payers of fees) and tax agents

In accordance with Art. 83 of the Tax Code, organizations and individuals are subject to registration with the tax authority at the location of the organization, the location of its separate subdivisions, the place of residence of the individual, the location of their real estate and vehicles, as well as on other grounds provided for by the Code. At the same time, organizations and individual entrepreneurs (IEs) must register regardless of whether they have an obligation to pay taxes.

It should also be borne in mind that an organization that includes separate subdivisions is obliged to register at the location of each such subdivision, only if the organization is no longer registered at the location of a separate subdivision for other reasons provided for by the Tax Code RF.

Registration of an organization and an individual entrepreneur at the location or place of residence is carried out on the basis of the information contained, respectively, in Unified State Register of Legal Entities(Unified State Register of Legal Entities) or Unified State Register of Individual Entrepreneurs(EGRIP).

It should be noted that it is the Federal Tax Service that is the body that is authorized by the Government of the Russian Federation to simultaneously carry out state registration of both legal entities and individual entrepreneurs.

In accordance with the Rules for maintaining the Unified State Register of Taxpayers (EGRN), approved by Decree of the Government of the Russian Federation of February 26, 2004 No. 110, a certificate of registration as a taxpayer for organizations and individual entrepreneurs is issued by the tax authority simultaneously with a certificate of registration of a legal entity or individual entrepreneur.

Chambers of commerce and industry, public associations (including political parties and trade unions), as well as religious organizations have a special registration procedure. In this case, the decision on registration is made by the Ministry of Justice of the Russian Federation or its territorial bodies, and not by the bodies of the Federal Tax Service. After making a decision to register a legal entity, the justice authorities send one copy of the documents (application for state registration, protocol, agreement and other document on the establishment of a legal entity, constituent documents, receipt of payment of state duty) to the Federal Tax Service Department for the constituent entity of the Russian Federation for issuing a certificate of registration and inclusion of an entry in the Unified State Register of Legal Entities. Since entries in the Unified State Register of Legal Entities are made by the departments of the Federal Tax Service of Russia, and entries in the Unified State Register of Legal Entities are made by inspections of the Federal Tax Service of Russia at the location of the registered person, the certificate of tax registration is issued not simultaneously with the issuance of a certificate of entry in the Unified State Register of Legal Entities, but within five days.

Maintaining the register of taxpayers has its own peculiarity, which consists in the fact that the taxpayer independently submits data to the tax authority only partially, all the main data about him are entered on the basis of data from the Unified State Register of Legal Entities or EGRIP or on the basis of data received from other state authorities or organizations.

The types of information, the terms for their provision and the state bodies, institutions, organizations and individuals responsible for their provision are given in the table.

Information included in the USRN
Responsible for providing data to the USRN	Information types	Timing
1. Bodies carrying out state registration of legal entities (territorial bodies of the Federal Tax Service)	Information about the legal entity from the Unified State Register of Legal Entities	Simultaneously with making entries in the Unified State Register of Legal Entities. For chambers of commerce and industry, public associations, religious organizations - within 5 days from the date of making an entry in the Unified State Register of Legal Entities
2. Bodies carrying out state registration of individual entrepreneurs (territorial bodies of the Federal Tax Service)	Information about an individual entrepreneur from USRIP	Simultaneously with making entries in the EGRIP
3. Bodies of justice that issue licenses for the right to notarial activities	Information about the notary who received the license (last name, first name, patronymic - full name, address of residence, passport details, number and date of the order on appointment to the position of a notary, etc.)	Within 5 days from the date of issuance of the relevant order
4. Chambers of lawyers of the constituent entities of the Russian Federation	Information about lawyers entered in the previous month in the register of lawyers of a constituent entity of the Russian Federation, or excluded from the said register, as well as information on decisions taken in the previous month to suspend (renew) the status of lawyers	No later than the 10th day of each month
5. Bodies and organizations that register individuals at the place of residence	Information on the registration of individuals at the place of residence (full name, addresses of the current and former place of residence, passport data, etc.) Information about children under the age of 14 - for children of citizens of the Russian Federation, up to 18 years - for children of foreign citizens, parents registered at the place of residence	Within 10 days after the registration of these persons
6. Bodies carrying out state registration of acts of civil status	Birth (death) information: number and date of the birth (death) record; series, number and date of issue of the birth (death) certificate; information about births and their parents	Within 10 days after the registration of these facts
7. Bodies carrying out state registration of rights to real estate and transactions with it	Information about the property (type, cadastral number, type of law, address of the location of the property). Information about the registration of the right (date of registration, series and number of the certificate). Information about copyright holders - legal entities, individuals
8. Authorities responsible for the registration of vehicles	Information about the vehicle: for vehicles - brand, model, modification, series and registration plate number; for sea and river vehicles - type, name of the vessel, registration number, type of right (property or otherwise); for air vehicles, vehicles - type, state and registration marks, name of the operator, type of right (property or otherwise). Date of registration (de-registration), series and number of the registration document. Information about the persons (legal, natural), on which the vehicles are registered	Within 10 days from the date of the relevant registration
9. Agencies of guardianship and guardianship, institutions exercising guardianship, trusteeship or management of the property of the ward	Information about the property of the ward, which is the object of taxation (type and location of the property, details of the document certifying the ownership of the property). Information about the guardian (custodian). Details of the document on the appointment of a guardian or trustee. Information about the property manager of the ward. Details of the document confirming the appointment of a person as the administrator of the property of the ward	Not later than 5 days from the date of the relevant decision
10. Bodies (institutions) authorized to perform notarial acts. Notaries in private practice	Information about the property passing by way of donation or inheritance (type and location of property, share, details of the donation agreement or certificate of inheritance). Information about the donor or testator. Information about the donee or heir	Not later than 5 days from the date of the relevant notarization, unless otherwise provided by the Tax Code
11. Bodies registering users of natural resources and licensing their activities	Information about the license. Information about the licensee	Within 10 days after the registration (issuance of the relevant license, permit) of the nature user
12. Authorities issuing and replacing documents proving the identity of a citizen of the Russian Federation	Information on the facts of the initial issuance or replacement of an identity document and on changes in personal data Information on the facts of filing by a citizen of an application for the loss of an identity document	Within 5 days from the date of issuance of a new document (except when the document was lost) Within 3 days from the date of filing an application for the loss of a document
13. Bodies and organizations accrediting branches and representative offices of foreign legal entities	Information on accreditation (deprivation of accreditation) of branches and representative offices of foreign legal entities	Within 10 days from the date of accreditation (withdrawal of accreditation)

Based on the data from the Unified State Register of Legal Entities, the organization is registered at its location. However, both organizations and other taxpayers (individual entrepreneurs, individuals) have an obligation to register on other grounds, in particular, at the location of separate divisions of the organization, at the location of real estate owned by taxpayers and on other grounds provided for by the Tax Code. There are also features when registering the largest taxpayers, which are determined by the Ministry of Finance.

All taxpayers, both legal entities and individuals, are assigned a special number - a taxpayer identification number. In addition, an additional number is entered for organizations - the code of the reason for registration. The introduction of an additional number is due to the fact that the same organization may be registered with several tax authorities for various reasons.

The taxpayer identification number (TIN) has the following structure:

the first four digits indicate the code of the tax authority that assigned the TIN;
the following digits (for organizations - five digits, for individuals - six digits) represent the serial number of the entry in the USRN;
the last digits (for organizations - one digit, for individuals - two digits) are the control number, which is calculated using a special algorithm.

Registration reason code(KPP) is a nine-digit numeric code, which consists of the following sequence of numbers:

the first four digits are the code of the tax authority that carried out the registration for the corresponding reason;
the next two digits indicate the reason for registration;
the last three digits are the serial number of registration with the tax authority for the corresponding reason.

The two digits that indicate the reason for registration can take values from 01 to 50 for Russian organizations and from 51 to 99 for foreign organizations.

Registration with the tax authority of individuals at the place of residence is carried out in cases where the individual is obliged to pay taxes and (or) fees, and also regardless of the occurrence of such an obligation, provided that such a person is registered as an individual entrepreneur.

Registration with the tax authority at the place of residence of individuals who are not individual entrepreneurs, and the assignment of a TIN to them can be carried out on the basis of:

information of councils of bar associations about lawyers, judicial authorities about private notaries, relevant authorities about the presence of real estate and vehicles in the ownership of individuals, information about notarization of the right to inheritance and donation agreements;
information of the relevant authorities on the facts of registration of an individual at the place of residence or on the facts of their birth, as well as on the establishment of guardianship over individuals and the management of their property, if there is documented information on the imposition on this person of the obligation to pay taxes (fees);
applications of an individual for the issuance of a document confirming the assignment of a TIN.

In the first two cases, after registration, the tax authority issues (sends by mail with a return receipt) a notice of registration with the tax authority at the place of residence in the form No. 09-2-3, and in the third case - a certificate of registration an individual in the tax authority at the place of residence in the form No. 09-2-2 or another document confirming the assignment of the TIN. At the same time, individuals who have received notices of registration at their place of residence are entitled to apply to the tax authority with an application for a certificate of registration or other document confirming the assignment of a TIN, including in relation to a child under the age of 14 years.

Registration, entering information into the USRN is carried out within five days from the receipt of the above information or an application from an individual.

The tax authorities that have carried out the registration of an individual at the location of his real estate and (or) vehicles, as well as on other grounds, are obliged to report this fact via communication channels to the tax authority at the place of residence of the individual within one working day from date of registration with the relevant tax authority. If up to this moment an individual has not been registered at the place of residence, then the tax authority shall register it within two days from the date of receipt of information from the tax authority at the location of real estate and (or) vehicles.

If an individual who owns real estate and (or) vehicles does not have a place of residence in the territory of the Russian Federation, the TIN is assigned by the tax authority at the location of the real estate and (or) vehicle.

Individuals whose place of residence for taxation purposes is determined by their place of residence are entitled to apply to the tax authority at their place of residence with an application for registration. For individuals - foreign citizens or stateless persons, registered as an individual entrepreneur and having a temporary residence permit in the Russian Federation, the address of temporary residence is equated to the address of the place of residence.

Registration of individuals registered as individual entrepreneurs with the tax authority at their place of residence is carried out on the basis of the information contained in the USRIP. The tax authority is obliged to carry out its registration with the assignment of a TIN or using a previously assigned TIN, to enter information into the USRN. At the same time, a certificate of registration of an individual at the place of residence in the territory of the Russian Federation is issued (sent by mail) in the form No. 09-2-2, a notice of registration of an individual with the tax authority at the place of residence in the form No. 09-2-3 and a certificate of state registration of an individual as an individual entrepreneur.

If an individual registered as an individual entrepreneur was previously issued a certificate of registration with a tax authority, simultaneously with a certificate of state registration of an individual as an individual entrepreneur, he is issued (sent by mail) only a notice of registration of an individual at the place of residence .

Similarly, the registration of a private notary and a lawyer who has established a lawyer's office is carried out, which, in accordance with paragraph 2 of Art. 11 Tax Codes are classified as individual entrepreneurs.

Information about the TIN and KPP of an organization or the TIN of an individual registered as an individual entrepreneur, as well as the date of registration of the organization and individual entrepreneur (with the exception of a private notary and a lawyer who has established a lawyer's office) as a taxpayer are included in the USRLE or USRIP, respectively, based on information contained in the USRN, no later than the business day following the day of registration of an organization or individual registered as an individual entrepreneur.

A TIN assigned to an organization or individual cannot be re-assigned to another organization or individual.

TIN may be invalidated:

in the event of amendments to the regulatory legal acts of the Russian Federation;
if an organization or individual has more than one TIN;
upon deregistration of the organization in the event of its liquidation;
upon deregistration of the organization in the event of termination of activities as a result of reorganization in the form of a merger, accession and transformation;
upon deregistration of an individual in the event of his death.

TIN, which are declared invalid, are posted on the WEB sites of the departments of the Federal Tax Service of Russia for the constituent entities of the Russian Federation.

TIN when changing the location of the organization or when changing the place of residence of an individual does not change.

Deregistration of an organization and an individual registered as an individual entrepreneur, respectively, at the location and place of residence is carried out on the basis of an extract from the Unified State Register of Legal Entities or the Unified State Register of Individual Entrepreneurs in the manner shown in the figure.

Information on deregistration of a taxpayer shall be sent via communication channels to the tax authority at the new location of the organization (place of residence of an individual) no later than the business day following the day the taxpayer was deregistered, and the record file shall be sent within three days. In addition, the tax authority at the former location of the organization (the place of residence of an individual registered as an individual entrepreneur) sends information on deregistration of the taxpayer and an extract from the Unified State Register of Legal Entities (EGRIP) to the tax authorities in which the organization or individual entrepreneur is tax registered for other reasons. grounds.

Registration of an organization (IE) at a new location (place of residence) is carried out no later than the working day following the day of receipt of an extract from the Unified State Register of Legal Entities or EGRIP.

Deregistration at the location of a separate subdivision in the event of termination of activities through this subdivision is carried out at the request of the taxpayer within 14 days from the date of filing such an application.

Deregistration of taxpayers at the location of real estate and (or) vehicles is carried out on the basis of information from the relevant authorities within five days from the date of their receipt.

An individual who is not an individual entrepreneur, as well as a private notary, a lawyer, are deregistered on the basis of information about the fact of registration at a new place of residence received from the authorities that register individuals at the place of residence, in the manner shown in the figure.

Making changes about an individual who is not an individual entrepreneur, as well as about a private notary or lawyer is taken into account on the basis of information from the relevant authorities specified in Art. 85 NK.

in the manner prescribed by the relevant resolutions of the Government of the Russian Federation.