In order to improve the structure of federal executive authorities, whose activities are aimed at implementing the tax policy of the state, strengthening state control over the timely receipt of taxes and other obligatory payments in full by the budget of all levels and state extra-budgetary funds by Decree of the President of the Russian Federation of December 23, 1998 No. 1635 The State Tax Service of the Russian Federation was transformed into the Ministry of the Russian Federation for Taxes and Duties. For the minister Russian Federation Taxes and fees were entrusted with the development and implementation of tax policy in order to ensure timely receipt of taxes and other obligatory payments in full to budgets of all levels and state extra-budgetary funds.

The Ministry of the Russian Federation for Taxes and Duties is a federal executive body that ensures the development and implementation of a unified state tax policy and the collection of taxes and fees. The Ministry coordinates the activities of federal executive authorities on issues of taxes and fees and exercises state control over compliance with the legislation of the Russian Federation on taxes and fees, the correctness of calculation, completeness and timeliness of taxes and other obligatory payments to the relevant budgets and state extra-budgetary funds.

Thus, the bodies that ensure control over the collection of taxes and their timely receipt to budgets of various levels are an important link in the overall chain of financial control bodies. Tax control authorities in the Russian Federation include tax authorities, customs authorities, federal tax police authorities, as well as authorities that monitor the payment of state duties and other fees.

The system of tax authorities of the Russian Federation is formed by:

1) Ministry of the Russian Federation for Taxes and Duties;

2) its territorial divisions in the constituent entities of the Russian Federation and municipalities.

Tax authorities in accordance with Art. 31 Part 1 of the Tax Code of the Russian Federation have the following rights:

Require documents from a taxpayer or other obligated person in the forms established government agencies and local government bodies, serving as the basis for the calculation and payment of taxes, as well as explanations and documents confirming the correctness of calculation and timely payment of taxes;

Conduct tax audits and seize documents in accordance with the report indicating the commission of tax offenses when there is reason to believe that these documents will be destroyed, hidden, altered or replaced;

Suspend transactions on persons' bank accounts and seize the property of taxpayers and other obligated persons;

Inspect (examine) any production, warehouse, retail and other premises and territories used by the taxpayer to generate income or related to the maintenance of taxable objects, regardless of their location, and conduct an inventory of property owned by the taxpayer;

Determine the amount of taxes to be paid by taxpayers to the budget by calculation based on data for other similar taxpayers in the event of a taxpayer’s refusal to allow tax authority officials to inspect (survey) production, warehouse, trading and other premises and territories used by the taxpayer to generate income or related to the content of taxable objects, failure to submit to the tax authorities the documents necessary for calculating taxes, lack of accounting for income and expenses, accounting for taxable objects, or keeping records in violation of the established procedure, which led to the impossibility of calculating taxes;

Demand that taxpayers eliminate identified violations of legislation on taxes and fees and monitor compliance with these requirements;

Collect arrears of taxes and penalties;

Provide taxpayers with deferments and installment plans for the payment of sanctions for tax offenses;

Require from banks documents confirming the execution of payment orders of taxpayers and collection orders (orders) of tax authorities to write off taxes and sanctions for tax offenses from taxpayers' accounts;

Involve specialists, experts, translators to carry out tax control;

Call witnesses who have information about tax offenses;

Submit petitions for cancellation or suspension of licenses issued to legal entities and individuals for the right to carry out certain types of activities;

File the following claims in courts of general jurisdiction or arbitration courts:

a) on the collection of tax sanctions from persons who have committed tax offenses;

b) on invalidating the state registration of a legal entity or individual as an individual entrepreneur;

c) on the liquidation of an organization of any organizational and legal form;

d) on the recognition of transactions as invalid and on the recovery of property acquired in such cases to the state’s income;

e) on the recovery of property to the state that was acquired unjustifiably not through a transaction, but as a result of other illegal actions;

f) on early termination of an agreement on a tax credit and an investment tax credit, etc.

The responsibilities of the tax authorities include:

Compliance with legislation on taxes and fees;

Monitoring compliance with legislation on taxes and fees;

Maintaining taxpayer records;

Conducting explanatory work on the application of legislation on taxes and fees, free information to taxpayers about current taxes and fees, etc.;

Refund or offset of overpaid or collected taxes, penalties and fines;

Maintaining tax secrecy;

Sending a copy of the acts to the taxpayer tax audit and decisions of the tax authority, as well as requirements for payment of taxes and fees.

In addition, tax authorities are responsible for losses caused to taxpayers as a result of their illegal actions or inaction or illegal actions (inaction) of employees of these authorities in the performance of their duties.

Damages caused must be compensated from the federal budget.

Ministry of the Russian Federation for Taxes and Duties:

Directly conducts and organizes the work of government tax inspectorates to monitor compliance with legislation on taxes and other payments to the budget;

Analyzes reporting, statistical data and results of on-site inspections, prepares, on their basis, proposals for the development of guidelines and other documents on the application of legislation on taxes and other payments to the budget;

Develops forms of tax calculations, reports, declarations and other documents related to the calculation and payment of taxes and other payments to the budget, as well as forms of reports on the work carried out by state tax inspectorates;

Summarizes the practice of applying tax regulations;

Performs inspections in ministries and departments, at enterprises monetary documents, registers accounting, reports, plans, estimates, declarations and other documents related to the calculation and payment of taxes and other payments to the budget;

Organizes the work of state tax inspectorates to record, evaluate and sell confiscated, ownerless property and property transferred by right of inheritance to the state, and treasures;

Coordinates activities with law enforcement and regulatory authorities of the constituent entities of the Russian Federation to monitor compliance with legislation on taxes and other payments to the budget;

Receives, summarizes and analyzes reports from state inspectorates on the work done and develops proposals for its improvement, conducts surveys and audits of the organization of work of tax inspectorates at all levels, takes measures to eliminate identified shortcomings and violations;

Monitors the state of inspection work of tax inspectorates in the constituent entities of the Russian Federation;

Prepares, together with the Ministry of Economy of the Russian Federation and the Ministry of Finance of the Russian Federation, and implements intergovernmental agreements on the avoidance of double taxation of income and property of legal and individuals participating countries;

Coordinates work on interaction with authorities state power and management at all levels.

State tax inspectorates for districts, cities without district division and districts in cities perform the following main functions:

Monitor compliance with legislation on taxes and other payments to the budget;

Ensure timely and complete accounting of taxpayers and other payments to the budget, the correct calculation of payments to citizens and stateless persons, as well as the receipt of these payments to the appropriate budget;

Monitor the timeliness of the submission by payers of accounting reports and balance sheets, tax calculations, reports, declarations and other documents related to the calculation and payment of payments to the budget, and also check the accuracy of these documents in terms of the correct determination of profit, income, other objects of taxation and calculation of payments to the budget ;

Return excessively collected and paid obligatory payments to the budget;

Carry out their control work in cooperation with the relevant executive authorities, law enforcement and financial authorities, banks, and Treasury authorities;

They transmit law enforcement agencies materials on facts of violations for which criminal liability is provided;

File claims in court and arbitration court;

Ensure the correct application of financial sanctions;

They inspect, record the contents and confiscate from enterprises documents indicating the concealment or understatement of profits and other objects from taxation (the basis for confiscation of the relevant documents is a written reasoned decision of a tax inspector);

Carry out work on accounting, evaluation and sale of confiscated, ownerless property and property transferred by right of inheritance to the state, and treasures;

Receive from enterprises, financial authorities and banks documents on the basis of which they keep operational accounting records for each payer and type of payment of the amounts of taxes and other payments payable and actually received by the budget, as well as the amounts of financial sanctions and administrative fines;

Suspend operations of enterprises and citizens on current and other bank accounts;

Compile, analyze and submit established reports to higher state tax authorities, and to district and city Treasury authorities - monthly information on the actual amounts of taxes and other payments received to the budget;

Consider applications, proposals, complaints from citizens, enterprises on tax issues and complaints against the actions of officials of state tax inspectorates.

Inspections of enterprises by officials of the Ministry of Taxes and Duties of the Russian Federation are formalized by acts that reflect the identified violations of the legislation on taxes and other payments to the budget and the actual failure to comply with the requirements of officials of state tax inspectorates, and also give instructions on eliminating the identified violations and on depositing the due amounts into budget.

The act is signed by officials of the Ministry of Taxes and Duties of the Russian Federation, other participants in inspections and managers and chief accountants of inspected enterprises, institutions and organizations. In cases of disagreement with the facts set out in the act, managers and chief accountants of enterprises make a record of the objections, attaching written explanations and documents confirming these objections.

Officials of state tax inspectorates, when establishing facts of violations by citizens of legislation on taxes and other payments to the budget, draw up protocols.

The Ministry of the Russian Federation for Taxes and Duties (Ministry of Taxes of Russia) is a federal executive body that exercises control over compliance with legislation on taxes and fees, the correctness of calculation, completeness and timeliness of payment of taxes, fees and other obligatory payments by taxpayers, participating in the development of tax policy and carrying out it in order to ensure timely receipt of taxes, fees and other obligatory payments to budgets of all levels and state extra-budgetary funds, as well as to carry out currency control in the prescribed manner.

The Ministry of the Russian Federation for Taxes and Duties is the authorized federal executive body carrying out state registration legal entities.

The Ministry of the Russian Federation for Taxes and Duties carries out the functions and powers assigned to it directly and through its territorial bodies.

The Ministry of the Russian Federation for Taxes and Duties and its territorial bodies - departments of the Ministry of the Russian Federation for Taxes and Duties for the constituent entities of the Russian Federation, interregional inspections of the Ministry of the Russian Federation for Taxes and Duties, inspections of the Ministry of the Russian Federation for Taxes and Duties for districts, districts in cities, For cities without district division, the inspections of the Ministry of the Russian Federation for Taxes and Duties at the interdistrict level (hereinafter referred to as tax authorities) form a single centralized system of tax authorities.

Main tasks The ministries of the Russian Federation for taxes and duties are:

1. Monitoring compliance with legislation on taxes and fees, the correctness of calculation, completeness and timely payment of taxes, fees and other obligatory payments to the relevant budget and state extra-budgetary funds in accordance with the legislation of the Russian Federation.

2. Participation in the development and implementation of tax policy in order to ensure timely receipt of taxes, fees and other obligatory payments in full to the relevant budget and state extra-budgetary funds.

3. Implementation of currency control in accordance with the legislation of the Russian Federation on currency regulation and currency control within the competence of the tax authorities.

4. Carrying out state registration of legal entities in accordance with the established procedure.

The Ministry of the Russian Federation for Taxes and Duties, in accordance with the tasks assigned to it, performs the following functions:

1. Carries out work to collect legally established taxes, fees and other obligatory payments.

2. Exercises, within its competence, control over compliance with the legislation on taxes and fees, the correctness of calculation, completeness and timely payment of taxes, fees and other obligatory payments to the relevant budget and state extra-budgetary funds.

3. Keeps records of taxpayers in accordance with the established procedure.

4. Conducts explanatory work regarding the application of legislation on taxes and fees.

5. Provides a refund or offset of overpaid or overcharged amounts of taxes and fees, as well as penalties and fines.

6. Prepares, within its competence, proposals for improving tax policy, planning tax revenues, and developing tax legislation in the Russian Federation.

7. Summarizes the practice of applying legislation on taxes and fees, develops, within its competence, orders, instructions, guidelines and other documents on the application of the legislation of the Russian Federation on taxes and fees;

8. Apply sanctions established by the legislation of the Russian Federation in case of violation of the legislation on taxes and fees.

9. Carry out activities together with law enforcement and regulatory authorities to monitor compliance with legislation on taxes and fees.

10. Participates in the development of draft federal budgets and budgets of state extra-budgetary funds for the corresponding year.

11. Carries out, in accordance with the established procedure, registration of cash register machines used in organizations in accordance with the legislation of the Russian Federation.

12. Ensures, within its competence, currency control over the compliance of ongoing currency transactions with the legislation of the Russian Federation, with the exception of currency transactions credit institutions, and the availability of necessary for
this licenses and permits.

13. Submits, in the prescribed manner, within its competence, to the relevant federal executive authorities, law enforcement and regulatory authorities, their territorial bodies and executive authorities of the constituent entities of the Russian Federation, information on identified violations.

14. Imposes fines on organizations and individuals guilty of violating the legislation of the Russian Federation on the use of cash registers when
carrying out cash settlements with the population, as well as fines for non-compliance with the conditions for working with cash and the procedure for conducting cash transactions in the Russian Federation.

15. Carry out state registration of legal entities in accordance with the established procedure,
by entering into the state register information on the creation, reorganization and liquidation of legal entities, as well as other information about legal entities in accordance with the legislation of the Russian Federation.

16. Maintains the Unified State Register of Legal Entities, etc., in accordance with the established procedure.

The Ministry of the Russian Federation for Taxes and Duties has the right:

1. Require from the taxpayer or tax agent documents that are the basis for the calculation and payment of taxes and fees, as well as explanations and documents,
confirming the correctness of calculation and timely payment of taxes and fees.

2. Conduct tax audits in accordance with the established procedure.

3. Suspend, in accordance with the established procedure, transactions on bank accounts of taxpayers, payers of fees and tax agents and seize their property.

4. Demand that taxpayers, tax agents, and their representatives eliminate identified violations of legislation on taxes and fees and monitor
fulfillment of the specified requirements.

5. Collect arrears of taxes, fees and penalties in accordance with the established procedure; submit petitions for cancellation or suspension of licenses issued to legal entities and individuals to carry out certain types of activities.

6. File claims in courts of general jurisdiction or arbitration courts in cases established by the legislation of the Russian Federation.

7. Exercise, within the limits of their competence, the rights of currency control authorities in accordance with the legislation of the Russian Federation on currency regulation and currency control.

8. In cases established by the legislation of the Russian Federation, refuse state registration of legal entities.

9. Request in the prescribed manner from federal executive authorities, executive authorities of constituent entities of the Russian Federation and organizations
necessary information.

10. Conduct surveys and audits of the work of their territorial bodies at all levels, take measures to eliminate shortcomings and violations,
and also hear, if necessary, reports from the heads of territorial bodies on the state of test work, provide methodological and
practical assistance in its organization, study the organization of work of territorial bodies and disseminate the positive experience of their work.

11. Organize scientific - research work in the field of taxation, interact with research organizations in order to develop proposals for tax policy.

12. Implement the international cooperation in accordance with the tasks and functions assigned to the Ministry, study the experience of tax authorities
organs foreign countries and develop proposals for its use in the activities of tax authorities.

13. Carry out, in accordance with the established procedure, management of the assets transferred to him for operational management state property.

14. Exercise other rights provided for by the Tax Code of the Russian Federation, other federal laws, regulatory legal
acts of the President of the Russian Federation and the Government of the Russian Federation.

The Ministry of the Russian Federation for Taxes and Duties is headed by the Minister, appointed and dismissed by the President of the Russian Federation on the proposal of the Chairman of the Government of the Russian Federation.

The Ministry of the Russian Federation for Taxes and Duties, within its competence, issues normative legal acts independently and jointly with other federal executive authorities.

The Ministry of the Russian Federation for Taxes and Duties forms a board consisting of the Minister (chairman of the board), deputy ministers included in it ex officio, as well as heads of structural divisions of the central apparatus of the Ministry and other persons.

Members of the board, except for persons included in it ex officio, are approved by the Government of the Russian Federation upon the recommendation of the Minister.

At its meetings, the Board considers the main issues within the competence of the Ministry.

Decisions of the board are made by a majority vote of its members, documented in protocols and implemented, as a rule, by orders of the Minister. In case of disagreements between the Minister and members of the board, the decision is made by the Minister, reporting on the disagreements that have arisen to the Government of the Russian Federation.

Members of the board can also communicate their opinions to the Government of the Russian Federation.

The Ministry of the Russian Federation for Taxes and Duties is a legal entity, has a form and seal with the image of the State Emblem of the Russian Federation and with its name, emblem, accounts opened in accordance with the legislation of the Russian Federation.

Financing of expenses for the maintenance of the central apparatus of the Ministry of the Russian Federation for Taxes and Duties and its territorial bodies is carried out at the expense of federal budget funds allocated for public administration.

One of the priority tasks facing the Russian state and, above all, the executive branch, is to ensure law and order in the field of tax relations based on the norms of the tax legislation of the Russian Federation. They arise between tax authorities acting on behalf of the state.

Tax authorities of the Russian Federation— a unified centralized system of bodies monitoring compliance with tax legislation of the Russian Federation, completeness and timeliness of payment of fees and taxes.

Tax authorities in the Russian Federation are The Federal Tax Service and its divisions (Fig. 4). The Federal Tax Service is a federal executive body that reports to the Ministry of Finance.

The Federal Tax Service was created on the basis of Decree of the Government of the Russian Federation of September 30, 2004 No. 506 “On approval of the Regulations on the Federal Tax Service” and is the successor to the Ministry of the Russian Federation for Taxes and Duties.

The Service is an authorized federal executive body that carries out state registration of legal entities, individuals as peasant (farmer) households, as well as an authorized federal executive body that ensures the representation in bankruptcy cases and in bankruptcy procedures of claims for payment of mandatory payments and claims Russian Federation for monetary obligations. The Federal Tax Service carries out its activities in cooperation with other federal executive authorities, executive authorities of the constituent entities of the Federation, local government bodies and state, public associations and other organizations.

Rice. 4. Unified centralized system of tax authorities

The Federal Tax Service and its territorial bodies constitute a single centralized system of tax authorities.

The Federal Tax Service is headed by a director who is appointed and dismissed by the Government of the Russian Federation on the proposal of the Minister of Finance of the Russian Federation. The head of the Federal Tax Service is personally responsible for fulfilling the tasks assigned to the Service (Fig. 5).

The head of the Federal Tax Service has deputies who are appointed and dismissed by the Minister of Finance of the Russian Federation on the proposal of the head of the Service.

The main tasks of the Federal Tax Service:

• Monitoring compliance with legislation on taxes and fees, the correctness of calculation, completeness and timeliness of payment of taxes, fees and other obligatory payments;
• Development and implementation of tax policy to ensure timely receipt of taxes and fees to the budget;
• Currency control within the competence of tax authorities;

The Federal Tax Service exercises the following powers:

• control and supervision over compliance with the legislation of the Russian Federation on taxes and fees, as well as normative legal acts adopted in accordance with it, the correctness of calculation, completeness and timely payment of taxes and fees, and in cases provided for by the legislation of the Russian Federation - over the correctness of calculation, completeness and timely payment of other obligatory payments to the relevant budget, submission of declarations, and implementation of foreign exchange transactions by residents and non-residents;
• state registration of individuals as individual entrepreneurs and peasant (farm) households;
• accounting for all taxpayers, maintaining the Unified State Register of Legal Entities, the Unified State Register of Individual Entrepreneurs and the Unified State Register of Taxpayers;
• informs taxpayers free of charge (including in writing) 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, and also provides tax reporting forms and explains the procedure for filling them out;
• refund or offset of overpaid or overcharged amounts of taxes and fees, as well as penalties and fines;
• makes, in accordance with the procedure established by the legislation of the Russian Federation, decisions on changing the deadlines for paying taxes, fees and penalties;
• establishes (approves) the tax notification form, the tax payment request form, application forms, notifications and certificates of registration with the tax authority;
• develops forms and procedures for filling out tax calculations, forms tax returns and other documents in cases established by Russian legislation, and sends them for approval to the Ministry of Finance;
• inspection of the activities of legal entities, individuals, peasant (farm) enterprises in the established field of activity.

The Federal Tax Service has the right to organize the necessary tests, examinations, analyzes and assessments, as well as scientific research on issues of control and supervision, request and receive information necessary for making decisions, give legal entities and individuals clarification on issues related to the established scope of activity.

The Federal Tax Service does not have the right to carry out legal regulation in the established field of activity, except in cases established by federal laws, decrees of the President of the Russian Federation and Government resolutions, as well as the management of state property and the provision of paid services.

Tax authorities have the right:

• Require documents that serve as the basis and confirm the correctness of calculation and timely payment of taxes;
• Conduct ;
• When checking, seize documents indicating evidence, if there is reason to believe that these documents will be destroyed, hidden, altered, replaced;
• Summon taxpayers to the tax authorities to give explanations in connection with their payment of taxes, or in connection with a tax audit;
• Suspend transactions on taxpayers' bank accounts, seize taxpayers' property;
• Inspect any warehouse, retail and other premises used by the taxpayer. Conduct an inventory of property;
• Determine the amount of taxes to be paid in by calculation based on available information;
• Demand that taxpayers eliminate identified violations and monitor compliance with these requirements;
• Collect arrears of taxes and fees, penalties;
• Require from banks documents confirming the execution of taxpayers and collection orders from tax authorities to write off taxes and penalties from accounts;
• Involve specialists, translators, and experts to carry out tax control;
• Call as witnesses persons who are aware of any circumstances relevant to tax control;
• Submit a petition for cancellation or suspension of licenses issued to legal entities and individuals;
• File claims in courts of general jurisdiction or arbitration courts.

Thus, the rights of the tax authorities are quite broad. As for the duties of tax officials, they are obliged to:

• act in strict accordance with other federal laws;
• implement, within the limits of their competence, the rights and obligations of tax authorities;
• treat taxpayers, their representatives, and other participants in tax legal relations correctly and carefully, and not humiliate their honor and dignity.

Federal Tax Service as a subject of state financial control

The transition to market relations in the economy, changes in the field of pricing and planning, the emergence of such economic entities as, the transformation of taxes into the main source of government revenue, etc. have necessitated the emergence of new bodies implementing it and new forms of its implementation.

By Decree of the President of the Russian Federation No. 1635 of December 23, 1998, the State Tax Service of the Russian Federation was transformed into the Ministry of the Russian Federation for Taxes and Duties. Also, by Presidential Decree No. 314 of March 9, 2004, the Ministry of the Russian Federation for Taxes and Duties was renamed the Federal Tax Service.

The main task This service is to monitor compliance with the legislation on taxes and fees, the correctness of their calculation, the completeness and timeliness of the payment of state taxes and other payments established by the legislation of the Russian Federation, constituent entities of the Russian Federation and local governments within their competence to the relevant budgets and extra-budgetary funds.

The Federal Tax Service, carrying out its main task, performs the following functions:

• directly conducts and organizes the work of state tax inspectorates to monitor compliance with legislation on taxes and other payments to the budget;
• carries out checks of monetary documents, accounting registers, plans, estimates, declarations and other documents related to the calculation and payment of taxes and other payments in ministries and departments, at enterprises, institutions and organizations based on any form of ownership, and among citizens budget;
• organizes the work of state tax inspectorates to record, evaluate and sell confiscated, ownerless property and treasures;
• carries out refunds of excessively collected and paid taxes and other obligatory payments to the budget through credit organizations;
• analyzes reporting, statistical data and results of on-site inspections, prepares, on their basis, proposals for the development of guidelines and other documents on the application of legislative acts on taxes and other payments to the budget and other functions.

Date and place of birth: March 3, 1966, Moscow
Education: Higher. In 1989 he graduated from the Moscow Machine Tool Institute (STANKIN) with a degree in computer-aided design systems.
Speciality, academic degree, title: Systems engineer, research engineer. Doctor of Economic Sciences.
Acting State Advisor of the Russian Federation, 1st class.

Work path:

From 1989 to 1992 – graduate student at the Moscow Machine Tool Institute.

In 1992 – 1995 - Director of the test laboratory of the International Computer Club, in 1995-1996 - Deputy General Director of the International Computer Club, Chairman of the Board of the International Computer Club.
In August 1998, he was appointed to the position of deputy head of the State Tax Service of Russia. From March 1999 to March 2004, he was Deputy Minister of the Russian Federation for Taxes and Duties.
From March 2004 to December 2006, he headed the Federal Agency for Real Estate Cadastre.
From January 2007 to March 2008, he headed the Federal Agency for the Management of Special Economic Zones.
In March 2008 M.V. Mishustin became president of the UFG group of companies (OFG Invest), one of the largest companies operating in Russia in the field of asset management, direct investments, and mutual investment funds together with Deutsche Bank.
April 6, 2010 By order of the Chairman of the Government of the Russian Federation V.V.Putin No. 507-r "On the head of the Federal Tax Service" Mishustin Mikhail Vladimirovich appointed head of the Federal Tax Service.
M.V. Mishustin– author of a monograph on information and technological mechanisms of state tax administration and a monograph on the information and technological foundations of property tax administration.

Directly coordinates and controls the activities of:

• Personnel Department

Leads questions:

• Manages the Federal Tax Service, bears personal responsibility for the implementation of the tasks and functions assigned to the Federal Tax Service, distributes responsibilities and coordinates the activities of deputy heads of the Federal Tax Service.
• Organizes work to reform the tax authorities system based on modern methodological approaches and information technologies.
• Resolves, in accordance with the legislation of the Russian Federation on the state civil service, issues related to the passage of the federal state civil service in the Federal Tax Service.
• Directly considers issues of the structures of the central apparatus and territorial bodies of the Federal Tax Service, their compliance with the tasks being solved, personnel policy and state civil service, internal security.
• On the basis and in pursuance of the Constitution of the Russian Federation, federal constitutional laws, federal laws, acts of the President of the Russian Federation, the Government of the Russian Federation and the Ministry of Finance of the Russian Federation issues orders on issues within the competence of the Federal Tax Service.
• Establishes and awards in the prescribed manner departmental awards, badges and certificates of honor to employees of tax authorities, as well as citizens who assisted them.
• Coordinates the organization of activities and work on comprehensive protection of information at all stages of the technological cycles of its creation, transfer to media, processing and transmission in accordance with a unified policy for ensuring information security, monitoring the effectiveness of the measures provided for the protection of confidential information in the tax authorities.
• Coordinates work to monitor the effectiveness of the measures provided for the protection of tax secrets and confidential information in the tax authorities.
• Coordinates the protection of information constituting state secrets, organizing and monitoring the security of the activities of tax authorities, implementing measures to prevent offenses and corruption among tax authorities, ensuring mobilization preparation and civil defense of tax authorities.

Department of the Ministry of the Russian Federation for Taxes and Duties in Moscow

Address: 115191 Moscow, st. Bolshaya Tulskaya, building 15

Telephone: 957-6410, 957-2540

Email:

Central district

Inspectorate of the Ministry of Taxes and Taxes of Russia No. 1 - Central JSC

Address: 107078, Moscow, st. Novaya Basmannaya, 10

Telephone: 265-52-80

Fax machine: 207-80-56

Email: This e-mail address is being protected from spambots. You need JavaScript enabled to view it.

Inspectorate of the Ministry of Taxes and Taxes of Russia No. 2 - Central JSC

Address: 129110, Moscow, st. B. Pereyaslavskaya st., 16

Telephone: 280-18-05, For legal entities: 280-18-05, For individuals: 280-18-05

Fax machine: 280-18-05 (ext. 18.479)

Email: This e-mail address is being protected from spambots. You need JavaScript enabled to view it.

Inspectorate of the Ministry of Taxes and Taxes of Russia No. 3 - Central JSC

Address: 123100 Moscow, st. Anatoly Zhivova, 2, building 6

Telephone: 256-10-65, For legal entities: 256-10-65, For individuals: 256-10-65

Fax machine: 205-37-39

Email: This e-mail address is being protected from spambots. You need JavaScript enabled to view it.

Directions: m. "Street of 1905", troll. 54, 18, av. 12 to stop "Anna Severyanova"

Inspectorate of the Ministry of Taxes and Taxes of Russia No. 4 - Central JSC

Address: 119049 Moscow, st. Dovatora, 12, bldg. 2, page 5

Telephone: 245-67-96, For legal entities: 245-67-96, For individuals: 245-67-96

Fax machine: 245-68-20

Email: This e-mail address is being protected from spambots. You need JavaScript enabled to view it.

Directions: metro station "Sportivnaya" (exit to 10-letiya Oktyabrya street), then walk 200 meters

Inspectorate of the Ministry of Taxes and Taxes of Russia No. 5 - Central JSC

Address: 113191 Moscow, 3rd Roshchinskaya st., 3

Telephone: 958-28-40, For legal entities: 958-28-40, For individuals: 958-28-40

Email: This e-mail address is being protected from spambots. You need JavaScript enabled to view it.

Directions: metro station "Shabolovskaya", tram 47, "A" to station. "Havskaya street", tram 26 to the stop. "3rd Roshchinskaya street"; m. "Tulskaya", then on foot

Inspectorate of the Ministry of Taxes and Taxes of Russia No. 6 - Central JSC

Address: 117049 Moscow, st. Shabolovka, 8, building 1

Telephone: 237-02-50

Fax machine: 236-02-50

Email: This e-mail address is being protected from spambots. You need JavaScript enabled to view it.

Directions: metro station "Shabolovskaya", tram 26, 47, 14 to the stop "Fabrika Udarnitsa"

Inspectorate of the Ministry of Taxes and Taxes of Russia No. 7 - Central JSC

Address: 103030 Moscow, st. Dolgorukovskaya, 33, building 1

Telephone: 972-11-46

Fax machine: 973-26-63

Email: This e-mail address is being protected from spambots. You need JavaScript enabled to view it.

Inspectorate of the Ministry of Taxes and Taxes of Russia No. 8 - Central JSC

Address: 129010 Moscow, Bolshaya Spasskaya st., 37, building 3

Telephone: 280-14-17

Fax machine: 280-30-54

Email: This e-mail address is being protected from spambots. You need JavaScript enabled to view it.

Directions: metro station "Komsomolskaya", tram 7, trolley. 14 to the stop "Kalanchevskaya", then walk

Inspectorate of the Ministry of Taxes and Taxes of Russia No. 9 - Central JSC

Address: 109147 Moscow, st. Marksistskaya, 34, bldg. 6

Telephone: 912-37-51

Fax machine: 912-96-11

Email: This e-mail address is being protected from spambots. You need JavaScript enabled to view it.

Inspectorate of the Ministry of Taxes and Taxes of Russia No. 10 - Central JSC

Address: 125047 Moscow, st. Chayanova, 8/26

Telephone: 251-47-71

Email: This e-mail address is being protected from spambots. You need JavaScript enabled to view it.

Directions: metro station "Belorusskaya", metro station "Novoslobodskaya", then on foot; m. "Mayakovskaya", troll. 1, 12 to stop. "Julius Fucik street"

Northern Autonomous Okrug

Inspectorate of the Ministry of Taxes and Taxes of Russia No. 13 - Northern Autonomous District

Address: 125422 Moscow, Dmitrovsky Prospect, 8/1

Telephone: 976-12-24, For individuals: 485-20-57; 485-31-84

Fax machine: 976-12-24

Email: This e-mail address is being protected from spambots. You need JavaScript enabled to view it.

Directions: m. "Dmitrovskaya", bus. 727, tram 27 to the stop. "Dmitrovsky proezd"

Inspectorate of the Ministry of Taxes and Taxes of Russia No. 14 - Northern Autonomous District

Address: 125057 Moscow, Chapaevsky per., no. 8, Leningradsky prospekt, no. 51

Telephone: 157-68-95, For legal entities: 157-68-95, For individuals: 157-57-40

Email: This e-mail address is being protected from spambots. You need JavaScript enabled to view it.

Directions: m. "Falcon"

Inspectorate of the Ministry of Taxes and Taxes of Russia No. 43 - Northern Autonomous District

Address: 125493 Moscow, st. Smolnaya, 25a

Telephone: 456-63-51

Email: This e-mail address is being protected from spambots. You need JavaScript enabled to view it.

Directions: m. "Water Stadium", bus. 70 to the stop. "Flotskaya st. 36"

North-Eastern Autonomous District

Inspectorate of the Ministry of Taxes and Taxes of Russia No. 15 - North-Eastern Autonomous Okrug

Address: 127254 Moscow, st. Rustaveli, 12/7

Telephone: 210-94-93

Email: This e-mail address is being protected from spambots. You need JavaScript enabled to view it.

Directions: m. "Dmitrovskaya", troll. 3, 29 to the stop. "2nd Goncharovsky proezd"

Inspectorate of the Ministry of Taxes and Taxes of Russia No. 16 - North-Eastern Autonomous Okrug

Address: 129346, Moscow, st. Malygina, 3, bldg. 2

Telephone: 471-14-81

Fax machine: 471-14-81

Email: This e-mail address is being protected from spambots. You need JavaScript enabled to view it.

Directions: m. "Medvedkovo", bus. 774; m. Babushkinskaya (Medvedkovo), bus. 605, 696 to the stop "Ul. Malygina"

Inspectorate of the Ministry of Taxes and Taxes of Russia No. 17 - North-Eastern Autonomous Okrug

Address: 129226 Moscow, st. Selskhozyaystvennaya, 11, bldg. 4

Telephone: 181-30-18

Fax machine: 181-41-27

Email: This e-mail address is being protected from spambots. You need JavaScript enabled to view it.

Directions: m. "VDNKh", troll. 4, auto. 33 to the stop. "2nd Agricultural Passage", tram 17 to the stop. "Agricultural Street"; m. "Vladykino", bus. 33 to the stop. "2nd Agricultural Passage"

Eastern Autonomous District

Inspectorate of the Ministry of Taxes and Taxes of Russia No. 18 - Eastern Autonomous District

Address: 107113, Moscow, st. Shumkina, 25

Telephone: 268-45-03

Fax machine: 964-17-46

Email: This e-mail address is being protected from spambots. You need JavaScript enabled to view it.

Directions: m. "Sokolniki", troll. 14, 41, tram 7 to the stop. "Malenkovskaya street"

Inspectorate of the Ministry of Taxes and Taxes of Russia No. 19 - Eastern Autonomous District

Address: 105523 Moscow, Shchelkovskoye sh., 90-a

Telephone: 463-78-31

Fax machine: 463-78-31

Email: This e-mail address is being protected from spambots. You need JavaScript enabled to view it.

Directions: m. "Shchelkovskaya", bus. 68, 133, troll. 32, 41 to the stop. "Mostransagentstvo"

Inspectorate of the Ministry of Taxes and Taxes of Russia No. 20 - Eastern Autonomous District

Address: 111141 Moscow, Zeleny pr-t, 7a

Telephone: 368-00-75, For legal entities: 368-61-01

Email: This e-mail address is being protected from spambots. You need JavaScript enabled to view it.

Directions: m. "Perovo", troll. 77 to the stop. "1st Vladimirskaya Street"

South-Eastern Autonomous District

Inspectorate of the Ministry of Taxes and Taxes of Russia No. 21 - South-Eastern Autonomous District

Address: 109377, Moscow, 1st Novokuzminskaya, 5

Telephone: 371-98-88, For legal entities: 379-3184, 379-5186, For individuals: 371-9155

Fax machine: 371-84-88

Email: This e-mail address is being protected from spambots. You need JavaScript enabled to view it.

Directions: m. "Ryazansky Prospekt", bus. N 29, 169, 208, 143, 279, 133, 275, troll. 63 to the stop. "Cinema Tashkent"

Inspectorate of the Ministry of Taxes and Taxes of Russia No. 22 - South-Eastern Autonomous District

Address: 111024 Moscow, Entuziastov highway, 14

Telephone: 785-26-91

Fax machine: 785-26-83

Email: This e-mail address is being protected from spambots. You need JavaScript enabled to view it.

Directions: m. "Aviamotornaya", bus. 59, 125, 759, troll. 45, 53, tram 12, 24, 32, 37, 46, 50

Inspectorate of the Ministry of Taxes and Taxes of Russia No. 23 - South-Eastern Autonomous District

Address: 109386 Moscow, Taganrogskaya st., 2

Telephone: 350-17-47

Fax machine: 350-59-95

Email: This e-mail address is being protected from spambots. You need JavaScript enabled to view it.

Directions: m. "Volzhskaya", troll. N 74, bus. N 228, 231, 658, 713 to the stop. "School named after Dostoevsky"; m. "Kuzminki", troll. 74, auto. N 658 to the stop. "School named after Dostoevsky"

Southern Autonomous District

Inspectorate of the Ministry of Taxes and Taxes of Russia No. 24 - Southern Autonomous District

Address: 115201 Moscow, Starokashirskoye sh., 4, bldg. eleven

Telephone: 113-97-13

Fax machine: 113-48-01

Email: This e-mail address is being protected from spambots. You need JavaScript enabled to view it.

Inspectorate of the Ministry of Taxes and Taxes of Russia No. 25 - Southern Autonomous District

Address: 115280 Moscow, 2nd Avtozavodsky pr-d, 5

Telephone: 275-08-78

Fax machine: 275-42-15

Email: This e-mail address is being protected from spambots. You need JavaScript enabled to view it.

Directions: m. "Avtozavodskaya" (exit towards the "M-Video" store), then walk

Inspectorate of the Ministry of Taxes and Taxes of Russia No. 26 - Southern Autonomous District

Address: 117639, Moscow, Chernomorsky Boulevard, 1, building 1

Telephone: 119-86-87

Fax machine: 119-69-06

Email: This e-mail address is being protected from spambots. You need JavaScript enabled to view it.

Directions: m. "Varshavskaya", bus. 225, 635, troll. 40 to the stop. "Black Sea Boulevard"

Inspectorate of the Ministry of Taxes and Taxes of Russia No. 37 - Southern Autonomous District

Address: 115551 Moscow, Domodedovskaya st., 20, bldg. 3

Telephone: 391-79-79

Email: This e-mail address is being protected from spambots. You need JavaScript enabled to view it.

Directions: metro station "Orekhovo" (the first carriage from the center), at the exit turn left and then walk

South-Western Autonomous District

Inspectorate of the Ministry of Taxes and Taxes of Russia No. 27 - South-West Autonomous Okrug

Address: 117418 Moscow, st. Novocheremushkinskaya, 58, bldg. 1

Telephone: 128-97-42

Fax machine: 125-15-23

Email: This e-mail address is being protected from spambots. You need JavaScript enabled to view it.

Directions: metro station "New Cheryomushki" (last car from the center, exit to the "Okhotnik" store), then walk down the street. Garibaldi to the intersection with the street. Novocheremushkinskaya, avt. 130, 121, 103, 721 to the stop "23 block N. Cheremushek"

Inspectorate of the Ministry of Taxes and Taxes of Russia No. 28 - South-West Autonomous Okrug

Address: 117292 Moscow, st. Ivana Babushkina, 10

Telephone: 719-00-44

Fax machine: 719-04-10

Email: This e-mail address is being protected from spambots. You need JavaScript enabled to view it.

Inspectorate of the Ministry of Taxes and Taxes of Russia No. 36 - South-West Autonomous Okrug

Address: 117311 Moscow, Lomonosovsky Prospekt, 23

Telephone: 932-70-92

Fax machine: 932-70-83

Email: This e-mail address is being protected from spambots. You need JavaScript enabled to view it.

Directions: m. "University"

Western Autonomous District

Inspectorate of the Ministry of Taxes and Taxes of Russia No. 29 - Western Autonomous District

Address: 119607 Moscow, st. Lobachevskogo, 66a

Telephone: 432-97-86

Fax machine: 432-96-65

Email: This e-mail address is being protected from spambots. You need JavaScript enabled to view it.

Directions: m. "Prospekt Vernadskogo", bus. 715, 661 to ots. "Vinnitskaya street"; m. "Kievkaya", troll. 17 to the stop. "Vinnitskaya street"

Inspectorate of the Ministry of Taxes and Taxes of Russia No. 30 - Western Autonomous District

Address: 121433 Moscow, st. M. Filevskaya, 10, building 3, building 4

Telephone: 144-27-09

Fax machine: 146-33-57

Email: This e-mail address is being protected from spambots. You need JavaScript enabled to view it.

Directions: metro station "Filyovsky Park", metro station "Pionerskaya", then walk along Malaya Filevskaya street

Inspectorate of the Ministry of Taxes and Taxes of Russia No. 31 - Western Autonomous District

Address: 121351 Moscow, st. Molodogvardeyskaya, 23, bldg. 1 (part of the inspection departments and the deputy head are located at 121615, Moscow, Rublevskoe Shosse, 14, building 3; the tax department for individuals is located at Molodogvardeyskaya St., 21)

Telephone: 417-70-43

Fax machine: 417-86-44

Email: This e-mail address is being protected from spambots. You need JavaScript enabled to view it.

Directions: m. "Kuntsevskaya", bus. 236 to the stop. "Pharmacy"; m. "Molodezhnaya", bus. 757, 660 to the stop "Apteka"

Inspectorate of the Ministry of Taxes and Taxes of Russia No. 32 - Western Autonomous District

Address: 119618 Moscow, st. 50th anniversary of October, 6 (Solntsevo)

Telephone: 435-41-92

Fax machine: 435-41-92

Email: This e-mail address is being protected from spambots. You need JavaScript enabled to view it.

Directions: metro station "Yugo-Zapadnaya" (exit from the last car), bus. 720 to the stop. "Dormitory"

North-Western Autonomous District

Inspectorate of the Ministry of Taxes and Taxes of Russia No. 33 - North-West Autonomous Okrug

Address: 123373, Moscow, Pokhodny proezd, possession 3, building B

Telephone: 785-98-55

Fax machine: 785-98-80

Email: This e-mail address is being protected from spambots. You need JavaScript enabled to view it.

Directions: m. "Tushinskaya", bus. 266, 2, 210 to the stop. "platform "Knitted" and then walk back 100 meters and along Pokhodny Proezd - 400 meters, bus 88,777 to the stop "st. Vasily Petushkov" and then -200 meters; metro station "Skhodnenskaya", bus 199, 678 to the stop "Pokhodny Proezd" and then walk 200 meters

Inspectorate of the Ministry of Taxes and Taxes of Russia No. 34 - North-West Autonomous Okrug

Address: 123585 Moscow, st. People's Militia, 33, bldg. 2

Telephone: 192-94-10

Fax machine: 192-63-40

Email: This e-mail address is being protected from spambots. You need JavaScript enabled to view it.

Directions: m. "October Field", troll. 61, 59, 19, auth. 691, 800 to the stop. "Institute of Communications"

Zelenograd Autonomous District

Inspectorate of the Ministry of Taxes and Taxes of Russia No. 35 - Zelenograd Autonomous Okrug

Address: 124536 Moscow, st. Youth, bldg. 01 (Zelenograd)

Telephone: 535-03-60

Fax machine: 535-03-60

Email: This e-mail address is being protected from spambots. You need JavaScript enabled to view it.

Directions: m. "River Station", bus. 400 to the stop. "Student"

Interdistrict inspections

Inspectorate of the Ministry of Taxes and Taxes of Russia No. 38 - Interdistrict inspections

Address:

Telephone: 206-03-18

Fax machine: 921-79-64; 923-66-37

Email: This e-mail address is being protected from spambots. You need JavaScript enabled to view it.

Directions: metro station "Kitai-Gorod" (exit to Ilyinka St.), "Lubyanka" (exit to Nikolskaya St.), "Revolution Square" (exit to Ilyinka St.)

Inspectorate of the Ministry of Taxes and Taxes of Russia No. 39 - Interdistrict inspections

Address:

Telephone: 785-98-00

Email: This e-mail address is being protected from spambots. You need JavaScript enabled to view it.

Directions: m. "Tushinskaya", bus. 88, 777 to the stop. "St. Vasily Petushkova", author. 2, 210, 266 to the stop. "Knitted"; metro station "Skhodnenskaya", bus. 199, 678 to the stop. "Hike Passage"

Inspectorate of the Ministry of Taxes and Taxes of Russia No. 40 - Interdistrict inspections

Address: 103070 Moscow, B. Cherkassky per., 15/17

Telephone: 928-86-12

Fax machine: 928-87-23

Email: This e-mail address is being protected from spambots. You need JavaScript enabled to view it.

Directions: m. "China-Gorod"

Inspectorate of the Ministry of Taxes and Taxes of Russia No. 41 - Interdistrict inspections

Address: 129110 Moscow, st. B. Pereyaslavskaya, 16

Telephone: 971-01-94

Fax machine: 971-01-94

Email: This e-mail address is being protected from spambots. You need JavaScript enabled to view it.

Directions: m. "Prospekt Mira" (circular), troll. 9, 48 to the stop. "Orlovo-Davydovsky Lane"

Inspectorate of the Ministry of Taxes and Taxes of Russia No. 42 - Interdistrict inspections

Address: 117419, Moscow, 4th Verkhniy Mikhailovsky Proezd, building 8a

Telephone: 955-72-96

Email: This e-mail address is being protected from spambots. You need JavaScript enabled to view it.

Directions: m. Shabolovskaya, tram 26 to the stop. "3rd Mikhailovsky Proezd"; metro station "Tulskaya", tram 38 to the stop. "3rd Mikhailovsky Proezd"

Inspectorate of the Ministry of Taxes and Taxes of Russia No. 44 - Interdistrict inspections

Address: 123373, Moscow, Pokhodny proezd, ow. 3, bldg. A

Telephone: 785-99-15

Email: This e-mail address is being protected from spambots. You need JavaScript enabled to view it.

Directions:

Inspectorate of the Ministry of Taxes and Taxes of Russia No. 45 - Interdistrict inspections

Address: 123373, Moscow, Pokhodny proezd, ow. 3

Telephone: 785-98-51

Fax machine: 785-98-52

Email: This e-mail address is being protected from spambots. You need JavaScript enabled to view it.

Directions: metro station "Tushinskaya" (exit towards "On Volokolamskoye Highway"), bus. 2, 210, 266 to the stop. "Krikotazhnaya, then walk back 100 m and along Pokhodny Proezd near the complex - 400 m, bus 88, 777 to the stop "st. Vasily Petushkov" and then 200 m on foot; metro station "Skhodnenskaya", bus 198, 678 to the stop "Pokhodny proezd", then on foot 200 m.