The rights and obligations of taxpayers

The rights and obligations of taxpayers

So it opened, that all the large and small enterprises, as well as private entrepreneurs, must pay taxes, because they are taxpayers. Yet taxpayers have certain rights, knowledge of which helps to defend their interests.


These rights can only be of the Tax Code. It should describe in detail some of them:

  • Taxpayers have the right to receive free information and clarifications from the tax inspection on taxation.
  • They are entitled to receive tax declaration forms and seek clarification on the registration form data.
  • Enterprises and entrepreneurs can use tax incentives provided by law.
  • Have the right to receive a refund of overpaid taxes, fines and singing, which were paid erroneously.
  • Taxpayers are obliged to clarify all the issues of calculation and payment of taxes, as well as talk about acts of inspections.
  • Have the right to demand from the tax authorities, to be treated in accordance with current legislation.
  • Have the right to demand to pay damages, caused by illegally tax.
  • Have the right to maintain a tax secret.

At the same time, taxpayers are required to fulfill the following requirements:

  • We are obliged to pay taxes, which have been established by law.
  • We are required to keep a record of all income and expenses.
  • obliged to, on demand, submit tax returns to tax.
  • You must use a CCP.
  • Must notify the tax authorities, o tom, that have been created in Russia, new units, when it is necessary to meet the deadline, equal month. The exception may be only a branch. If we were to change information about the subdivisions, the period shall be reduced to three days.
  • We are obliged to inform the Tax Inspectorate, o tom, that unit was closed. informing period - three days.
  • We are obliged to inform the tax authorities about the participation of foreign and Russian organizations. Life is - one month.
  • We are obliged to give full information on all newly opened accounts closed, on time, equal to seven days.
  • We are obliged to keep tax records for four years, and accounting records within five years.

Weight above duties to perform should unquestioningly, so as not to expose themselves and their company fined, What you do not want any entrepreneur.

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