Article 21 of the Tax Code of the Russian Federation in a new edition with Comments and latest amendments for 2020

The concept of "tax"

The principles of the tax system of the Russian Federation are established in the Tax Code of the Russian Federation, and it also states what the responsibilities of the taxpayer are .
The definition of tax is given in Article 8 of the Tax Code of the Russian Federation. It is understood as a mandatory individual payment, collected in cash free of charge from organizations and individuals to ensure the activities of the state and municipalities. Paying it is one of the responsibilities of subjects of tax law. Let's look at what the basic rights and responsibilities of a taxpayer are (briefly) .

TAX CODE - Chapter 3. TAXPAYERS AND FEES PAYERS.

TAX AGENTS Article 19. Taxpayers and payers of fees Taxpayers and payers of fees are organizations and individuals who, in accordance with this Code, are obliged to pay taxes and (or) fees, respectively. In the manner prescribed by this Code, branches and other separate divisions of Russian organizations fulfill the obligations of these organizations to pay taxes and fees at the location of these branches and other separate divisions. (Part two as amended by Federal Law dated 07/09/1999 N 154-FZ)

Article 20. Interdependent persons 1. For tax purposes, interdependent persons are individuals and (or) organizations, relations between which may influence the conditions or economic results of their activities or the activities of the persons they represent, namely: 1) one organization directly and ( or) indirectly participates in another organization, and the total share of such participation is more than 20 percent. The share of indirect participation of one organization in another through a sequence of other organizations is determined as the product of the shares of direct participation of organizations of this sequence in one another; 2) one individual is subordinate to another individual due to his official position; 3) persons are, in accordance with the family legislation of the Russian Federation, in marital relations, relations of kinship or property, adoptive parent and adopted child, as well as trustee and ward. 2. The court may recognize persons as interdependent on other grounds not provided for in paragraph 1 of this article, if the relationship between these persons may affect the results of transactions for the sale of goods (work, services).

Article 21. Rights of taxpayers 1. Taxpayers have the right: 1) to receive free information from tax authorities at the place of their registration (including in writing) about current taxes and fees, legislation on taxes and fees and regulations adopted in accordance with it acts, the procedure for calculating and paying taxes and fees, the rights and obligations of taxpayers, the powers of tax authorities and their officials, 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 written clarifications on the application of the legislation of the Russian Federation on taxes and fees, from the financial authorities of the constituent entities of the Russian Federation and municipalities - on the application, respectively, of the legislation of the constituent entities of the Russian Federation on taxes and fees and regulatory legal acts of municipalities on local taxes and fees; 3) use tax benefits if there are grounds and in the manner established by the legislation on taxes and fees; 4) receive a deferment, installment plan or investment tax credit in the manner and under the conditions established by this Code; 5) for timely offset or refund of amounts of overpaid or overcharged taxes, penalties, and fines; 6) represent your interests in relations regulated by the legislation on taxes and fees, personally or through your representative; 7) provide tax authorities and their officials with explanations on the calculation and payment of taxes, as well as on reports of tax audits carried out; be present during an on-site tax audit; 9) receive copies of the tax audit report and decisions of the tax authorities, as well as tax notices and demands for payment of taxes; 10) demand that officials of tax authorities and other authorized bodies comply with the legislation on taxes and fees when they carry out actions in relation to taxpayers; 11) not comply with unlawful acts and demands of tax authorities, other authorized bodies and their officials that do not comply with this Code or other federal laws; 12) appeal in the prescribed manner acts of tax authorities, other authorized bodies and actions (inaction) of their officials; 13) to observe and maintain tax secrets; 14) to receive full compensation for losses caused by illegal acts of tax authorities or illegal actions (inaction) of their officials; 15) to participate in the process of reviewing tax audit materials or other acts of tax authorities in cases provided for by this Code. 2. Taxpayers also have other rights established by this Code and other acts of legislation on taxes and fees. 3. Payers of fees have the same rights as taxpayers.

Article 22. Ensuring and protecting the rights of taxpayers 1. Taxpayers are guaranteed administrative and judicial protection of their rights and legitimate interests. The procedure for protecting the rights and legitimate interests of taxpayers is determined by this Code and other federal laws. 2. The rights of taxpayers are ensured by the corresponding duties of officials of tax authorities and other authorized bodies. Failure to fulfill or improper fulfillment of obligations to ensure the rights of taxpayers entails liability provided for by federal laws.

Article 23. Obligations of taxpayers 1. Taxpayers are obliged to: 1) pay legally established taxes; 2) register with the tax authorities, if such an obligation is provided for by this Code; 3) keep records of their income (expenses) and taxable items in accordance with the established procedure, if such an obligation is provided for by the legislation on taxes and fees; 4) submit tax returns (calculations) in accordance with the established procedure to the tax authority at the place of registration, if such an obligation is provided for by the legislation on taxes and fees; 5) present at the place of residence of an individual entrepreneur, a notary engaged in private practice, a lawyer who has established a law office, at the request of the tax authority, a book of income and expenses and business transactions; submit financial statements at the location of the organization in accordance with the requirements established by the Federal Law “On Accounting”, except for cases where organizations, in accordance with this Federal Law, are not required to maintain accounting records or are exempt from accounting; 6) submit to the tax authorities and their officials in cases and in the manner provided for by this Code, documents necessary for the calculation and payment of taxes; 7) comply with the legal requirements of the tax authority to eliminate identified violations of the legislation on taxes and fees, and also not interfere with the legitimate activities of officials of tax authorities in the performance of their official duties; for four years, ensure the safety of accounting and tax accounting data and other documents necessary for the calculation and payment of taxes, including documents confirming receipt of income, expenses (for organizations and individual entrepreneurs), as well as payment (withholding) of taxes; 9) bear other responsibilities provided for by the legislation on taxes and fees. 2. Taxpayers - organizations and individual entrepreneurs, in addition to the obligations provided for in paragraph 1 of this article, are required to report in writing to the tax authority, respectively, at the location of the organization, the place of residence of the individual entrepreneur: 1) about the opening or closing of accounts (personal accounts) - within seven days from the date of opening (closing) such accounts. Individual entrepreneurs report to the tax authority about the accounts they use in their business activities; 2) about all cases of participation in Russian and foreign organizations - no later than one month from the date of the beginning of such participation; 3) about all separate divisions created on the territory of the Russian Federation - within one month from the date of creation of a separate division or termination of the organization’s activities through a separate division (closure of a separate division). The specified message is submitted to the tax authority at the location of the organization; 4) on the reorganization or liquidation of the organization - within three days from the date of such decision. 3. Notaries engaged in private practice and lawyers who have established law offices are required to notify in writing the tax authority at their place of residence about the opening (closing) of accounts intended for the implementation of their professional activities, within seven days from the date of opening (closing) such accounts. 4. Payers of fees are obliged to pay legally established fees and bear other obligations established by the legislation of the Russian Federation on taxes and fees. 5. For failure to fulfill or improper fulfillment of the duties assigned to him, the taxpayer is liable in accordance with the legislation of the Russian Federation. 6. Taxpayers paying taxes in connection with the movement of goods across the customs border of the Russian Federation also bear the responsibilities provided for by the customs legislation of the Russian Federation. 7. The information provided for in paragraphs 2 and 3 of this article is reported in forms approved by the federal executive body authorized for control and supervision in the field of taxes and fees.

Article 24. Tax agents 1. Tax agents are persons who, in accordance with this Code, are entrusted with the duties of calculating, withholding from the taxpayer and transferring taxes to the budget system of the Russian Federation. 2. Tax agents have the same rights as taxpayers, unless otherwise provided by this Code. Ensuring and protecting the rights of tax agents is carried out in accordance with Article 22 of this Code. 3. Tax agents are obliged to: 1) correctly and timely calculate, withhold from funds paid to taxpayers, and transfer taxes to the budget system of the Russian Federation to the appropriate accounts of the Federal Treasury; 2) notify in writing the tax authority at the place of your registration about the impossibility of withholding tax and the amount of the taxpayer’s debt within one month from the day the tax agent became aware of such circumstances; 3) keep records of accrued and paid income to taxpayers, calculated, withheld and transferred taxes to the budget system of the Russian Federation, including for each taxpayer; 4) submit to the tax authority at the place of your registration the documents necessary to monitor the correctness of calculation, withholding and transfer of taxes; 5) for four years, ensure the safety of documents necessary for the calculation, withholding and transfer of taxes. 4. Tax agents transfer withheld taxes in the manner prescribed by this Code for payment of tax by a taxpayer. 5. For failure to perform or improper performance of the duties assigned to him, the tax agent is liable in accordance with the legislation of the Russian Federation.

Article 25. Lost force on January 1, 2007. — Federal Law of July 27, 2006 N 137-FZ.

Functions

There are four functions of tax payments:

fiscal;
distribution;
regulating;
controlling.

The fiscal function is the main one. Its essence is that revenues from fiscal payments are one of the items of state income.

The distribution function implies the redistribution of income between different segments of the population. Collecting taxes from persons receiving income allows the funds received to be used to support the unprotected and disadvantaged segments of the country's population.

The regulatory function is aimed at creating the most efficient tax system. It is implemented through:

support for certain sectors of the economy by reducing the tax burden;
creation of mechanisms to prevent abuses in the area of taxpayer rights and obligations established by law;
accumulation of funds for the restoration of consumed resources (water tax, mineral extraction tax, duties and excise taxes on raw materials).

The control function is to ensure the completeness and timeliness of tax receipts to the budget. It is aimed at monitoring the fulfillment of taxpayer obligations.

Types of taxes

In the taxation system of the Russian Federation, depending on the level of the budget to which the tax is transferred, various types of fees are distinguished:

federal (VAT, excise taxes, personal income tax, income tax, state duty);
regional (transport taxes, gambling taxes, corporate property taxes);
local (fees for land, property of individuals, trade fees).

Economic science also defines two types of fiscal payments:

direct - levied on the income, profit, and property of the payer. These include income tax, personal income tax, property fiscal fees;
indirect - included in the price of the product, they are actually paid by the buyer. These include VAT and excise taxes.

Types of payers of taxes and fees

Taxpayers are individuals and legal entities who are responsible for paying taxes (Article 19 of the Tax Code of the Russian Federation). Depending on the type of fiscal payment, payers may be:

individuals;
individual entrepreneurs;
other persons carrying out activities without registering an individual entrepreneur: self-employed, practicing lawyers and notaries;
organizations.

In addition, the Tax Code identifies a special type of entity in the payment of fiscal duties - a tax agent. Agents calculate and withhold the fiscal payment from the payer and transfer it to the budget. A striking example is organizations that withhold personal income tax from salaries paid to employees.

Tax agents

They are also considered as participants in the relevant legal relations. Tax agents include persons who, according to the Tax Code, are responsible for accruing, withholding from the payer and redirecting taxes to the budget (extra-budgetary fund). For example, employers act as such entities. They accrue and withhold, as well as transfer to the extra-budgetary background or the budget of the appropriate level (federal/regional/municipal) fees levied on salaries and other income of employees of the enterprise. Tax agents are provided with the same rights that are provided for payers, unless otherwise established by the Code.

Taxpayer rights

Where are the rights and responsibilities of taxpayers stated and what do they consist of?

The protection of the rights of payers of fiscal fees is enshrined in Articles 21 and 22 of the Tax Code of the Russian Federation. What are the rights and obligations of a taxpayer established by law :

receiving clarifications (including in writing) on the application of Russian legislation in the field of taxation from the Federal Tax Service and the Ministry of Finance;
use of benefits established by law;
obtaining installments or deferments when paying fiscal fees in difficult situations;
offset and return of overpaid fees, reconciliation of mutual settlements with the Federal Tax Service;
presence during an on-site inspection;
presence during the examination, giving explanations and challenging the results of the inspection;
compliance with tax secrecy;
compensation for losses caused by illegal acts of regulatory authorities or actions (inaction) of officials.

Clause 1, Article 21 of the Tax Code of the Russian Federation

Taxpayers have the right:
clause 1 to receive, at the place of their registration, from tax authorities free information (including in writing) about current taxes and fees, legislation on taxes and fees and regulations adopted in accordance with it, the procedure for calculation and payment taxes and fees, the rights and obligations of taxpayers, the powers of tax authorities and their officials, as well as receive forms of tax declarations (calculations) and explanations on the procedure for filling them out; (As amended by federal laws dated June 29, 2004 No. 58-FZ; dated July 27, 2006 No. 137-FZ)

clause 2 to receive written clarifications from the Ministry of Finance of the Russian Federation on the application of the legislation of the Russian Federation on taxes and fees, from the financial authorities of the constituent entities of the Russian Federation and municipalities - on the application, respectively, of the legislation of the constituent entities of the Russian Federation on taxes and fees and regulatory legal acts of municipalities about local taxes and fees; (As amended by federal laws dated June 29, 2004 No. 58-FZ; dated July 27, 2006 No. 137-FZ)

clause 3 , use tax benefits if there are grounds and in the manner established by the legislation on taxes and fees;

clause 4 to receive a deferment, installment plan or investment tax credit in the manner and on the conditions established by this Code; (As amended by Federal Law No. 137-FZ dated July 27, 2006)

clause 5 for timely offset or refund of amounts of overpaid or overcharged taxes, penalties, fines; (As amended by Federal Law No. 154-FZ dated 07/09/1999)

clause 5.1 to carry out joint reconciliation of calculations for taxes, fees, penalties and fines with the tax authorities, as well as to receive an act of joint reconciliation of calculations for taxes, fees, penalties and fines; (Subclause introduced - Federal Law dated July 27, 2010 No. 229-FZ)

clause 6 represent your interests in relations regulated by the legislation on taxes and fees, personally or through your representative; (As amended by Federal Law No. 137-FZ dated July 27, 2006)

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

clause 8 to be present during an on-site tax audit;

clause 9 to receive copies of the tax audit report and decisions of the tax authorities, as well as tax notices and demands for tax payment; (As amended by Federal Law No. 154-FZ dated 07/09/1999)

paragraph 10 to require officials of tax authorities and other authorized bodies to comply with the legislation on taxes and fees when they carry out actions in relation to taxpayers; (As amended by Federal Law No. 137-FZ dated July 27, 2006)

clause 11 not to comply with unlawful acts and demands of tax authorities, other authorized bodies and their officials that do not comply with this Code or other federal laws; (As amended by Federal Law No. 58-FZ dated June 29, 2004)

paragraph 12 to appeal in the prescribed manner acts of tax authorities, other authorized bodies and actions (inaction) of their officials; (As amended by federal laws dated 07/09/1999 No. 154-FZ; dated 06/29/2004 No. 58-FZ)

paragraph 13 on compliance and preservation of tax secrets; (As amended by Federal Law No. 137-FZ dated July 27, 2006)

clause 14 for full compensation of losses caused by illegal acts of tax authorities or illegal actions (inaction) of their officials; (As amended by Federal Law No. 137-FZ dated July 27, 2006)

paragraph 15 for participation in the process of reviewing tax audit materials or other acts of tax authorities in cases provided for by this Code. (Subclause introduced - Federal Law dated July 27, 2006 No. 137-FZ)

Responsibilities of a Russian taxpayer with examples

Economic science identifies three responsibilities of a taxpayer (with examples ):

Register with the tax authorities. Conducting business activities without registration is illegal and entails prosecution. In the Russian Federation, a fine of 40,000 rubles is established. (clause 2 of article 116 of the Tax Code of the Russian Federation).
Make payments to the budget on time and in full. For non-payment or late payment of taxes, penalties and fines are collected.
Provide reports to regulatory authorities. For each fiscal payment, reporting is provided, which allows government agencies to monitor the correctness of calculation and completeness of payment of fiscal fees.

The entire responsibilities of taxpayers - individuals and organizations in the Russian Federation are listed in Article 23 of the Tax Code. For example, the taxpayer's responsibilities include :

keeping records of income (expenses) and taxable items;
provision of documents and explanations necessary for tax controlling to regulatory authorities;
compliance with legal requirements of regulatory authorities;
ensuring the safety of registration data and primary documentation for four years;
other obligations established by tax legislation.

All relationships between payers and the Federal Tax Service are strictly regulated by the Tax Code of the Russian Federation and other legal acts. All reporting is provided exclusively in forms approved by authorized regulatory authorities. As an example: all payers of the single tax on imputed income provide a declaration in the form approved by Order of the Federal Tax Service dated June 26, 2018 No. MMV-7-3/

Basic rights and obligations of taxpayers (21-23 Tax Code of the Russian Federation)

1. Taxpayers have the right:

1) receive, at the place of your registration, from tax authorities free information about current taxes and fees, legislation on taxes and fees and regulations adopted in accordance with it, the procedure for calculating and paying taxes and fees, the rights and obligations of taxpayers, the powers of tax authorities and their officials, as well as receive tax return forms (calculations) and explanations on the procedure for filling them out;

2) receive from the Ministry of Finance of the Russian Federation written clarifications on the application of the legislation of the Russian Federation on taxes and fees, from the financial authorities of the constituent entities of the Russian Federation and municipalities - on the application, respectively, of the legislation of the constituent entities of the Russian Federation on taxes and fees and regulatory legal acts of municipalities on local taxes and fees;

3) use tax benefits if there are grounds and in the manner established by the legislation on taxes and fees;

4) receive a deferment, installment plan or investment tax credit in the manner and under the conditions established by this Code;

5) for timely offset or refund of amounts of overpaid or overcharged taxes, penalties, and fines;

5.1) to carry out joint reconciliation of calculations for taxes, fees, penalties and fines with the tax authorities, as well as to receive an act of joint reconciliation of calculations for taxes, fees, penalties and fines;

6) represent your interests in relations regulated by the legislation on taxes and fees, personally or through your representative;

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

be present during an on-site tax audit;

9) receive copies of the tax audit report and decisions of the tax authorities, as well as tax notices and demands for payment of taxes;

10) demand that officials of tax authorities and other authorized bodies comply with the legislation on taxes and fees when they carry out actions in relation to taxpayers;

11) not comply with unlawful acts and demands of tax authorities, other authorized bodies and their officials that do not comply with this Code or other federal laws;

12) appeal in the prescribed manner acts of tax authorities, other authorized bodies and actions (inaction) of their officials;

13) to observe and maintain tax secrets;

14) to receive full compensation for losses caused by illegal acts of tax authorities or illegal actions (inaction) of their officials;

15) to participate in the process of reviewing tax audit materials or other acts of tax authorities in cases provided for by this Code.

2. Taxpayers also have other rights established by this Code and other acts of legislation on taxes and fees.

3. Payers of fees have the same rights as taxpayers.

1. Taxpayers are obliged to:

1) pay legally established taxes;

2) register with the tax authorities, if such an obligation is provided for by this Code;

3) keep records of their income (expenses) and taxable items in accordance with the established procedure, if such an obligation is provided for by the legislation on taxes and fees;

4) submit tax returns (calculations) in accordance with the established procedure to the tax authority at the place of registration, if such an obligation is provided for by the legislation on taxes and fees;

5) submit to the tax authority at the place of residence of an individual entrepreneur, a notary engaged in private practice, a lawyer who has established a law office, at the request of the tax authority, a book of income and expenses and business transactions; submit financial statements to the tax authority at the location of the organization in accordance with the requirements established by the Federal Law “On Accounting”, except for cases where organizations, in accordance with this Federal Law, are not required to maintain accounting records or are exempt from accounting;

6) submit to the tax authorities and their officials in cases and in the manner provided for by this Code, documents necessary for the calculation and payment of taxes;

7) comply with the legal requirements of the tax authority to eliminate identified violations of the legislation on taxes and fees, and also not interfere with the legitimate activities of officials of tax authorities in the performance of their official duties;

for four years, ensure the safety of accounting and tax accounting data and other documents necessary for the calculation and payment of taxes, including documents confirming receipt of income, expenses (for organizations and individual entrepreneurs), as well as payment (withholding) of taxes;

9) bear other responsibilities provided for by the legislation on taxes and fees.

2. Taxpayers - organizations and individual entrepreneurs, in addition to these obligations, are required to report to the tax authority, respectively, at the location of the organization, the place of residence of the individual entrepreneur:

1) on opening or closing accounts (personal accounts) - within seven days from the date of opening (closing) such accounts. Individual entrepreneurs report to the tax authority about the accounts they use in their business activities;

1.1) on the emergence or termination of the right to use corporate electronic means of payment for electronic money transfers - within seven days from the date of emergence (termination) of such a right;

2) about all cases of participation in Russian and foreign organizations - no later than one month from the date of the beginning of such participation;

3) about all separate divisions of a Russian organization created on the territory of the Russian Federation (except for branches and representative offices), and changes to information about such separate divisions previously reported to the tax authority:

-within one month from the date of creation of a separate division of the Russian organization;

-within three days from the date of change in the relevant information about a separate division of a Russian organization;

3.1) about all separate divisions of a Russian organization on the territory of the Russian Federation through which the activities of this organization are terminated (which are closed by this organization):

-within three days from the date a Russian organization makes a decision to terminate activities through a branch or representative office (closing a branch or representative office);

-within three days from the date of termination of the activities of the Russian organization through another separate division (closing of another separate division);

4) on the reorganization or liquidation of the organization - within three days from the date of such decision.

3. Notaries engaged in private practice and lawyers who have established law offices are required to inform the tax authority at their place of residence about the opening (closing) of accounts intended for their professional activities, within seven days from the date of opening (closing) such accounts.

4. Payers of fees are obliged to pay legally established fees and bear other obligations established by the legislation of the Russian Federation on taxes and fees.

5. For failure to fulfill or improper fulfillment of the duties assigned to him, the taxpayer (payer of fees) bears responsibility in accordance with the legislation of the Russian Federation.

6. Taxpayers paying taxes in connection with the movement of goods across the customs border of the Customs Union also bear responsibilities provided for by the legislation of the Customs Union and the legislation of the Russian Federation on customs affairs.

7. These messages can be submitted to the tax authority in person or through a representative, sent by registered mail or transmitted electronically via telecommunication channels.

If these messages are transmitted electronically, such messages must be certified by an electronic digital signature of the person who submitted them, or by the electronic digital signature of his representative.

The forms and formats of messages submitted on paper or electronically, as well as the procedure for filling out the forms of these messages, are approved by the federal executive body authorized for control and supervision in the field of taxes and fees.

The procedure for submitting messages electronically via telecommunication channels is approved by the federal executive body authorized for control and supervision in the field of taxes and fees.

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