Receive advice via tax service helplines

The concept of “taxes and fees”

Taxes and fees are mandatory payments to the budget that all legal entities and individual entrepreneurs are required to pay. Due to taxes and fees, budgets of various levels are formed.

Special tax regimes

Kontur.Focus provides information on the application of special tax regimes (the situation as of December 31 last year).

There are the following special modes:

Simplified taxation system (STS) The regime is aimed at small and medium-sized businesses. Exempts from income tax, property tax, VAT.
Unified Agricultural Tax (UST) For producers of agricultural products, it replaces income tax, property tax, and VAT.
Unified tax on imputed income (UTII) For certain types of business activities. Replaces income tax, property tax, VAT.
Regime when applying the production sharing agreement (PSA) system A special type of agreement on the establishment of a joint venture. Typically, a production sharing agreement is a natural resource sharing agreement concluded between a foreign mining company (contractor) and a state-owned enterprise (state party), authorizing the contractor to conduct exploration and exploitation within a specified area (contract territory) in accordance with the terms of the agreement .

Special tax regimes

Consolidated group of taxpayers

A consolidated group of taxpayers (CGT) is a voluntary association of several organizations for joint payment of taxes. The tax is paid cumulatively on total profits and losses.

To become a member of the group, the following conditions must be met:

the organization is not in the process of reorganization or liquidation, bankruptcy proceedings
the size of the organization's net assets exceeds the size of its authorized capital
CG participants cannot be organizations carrying out certain types of activities

The responsible participant of the corporate tax group is the participant from whom collections occur first (first from the bank account, then from the property).

The designation of “responsible member of a consolidated group” gives the company additional advantages, since it must account for the entire group in which it is trusted.

In general, information about KGN is an additional sign of reliability.

Information about current regional and local taxes and fees

Informing payers about all current taxes, including regional and local, is carried out by authorized bodies.

Tax Service employees are obliged, at the request of the payer, to provide him with all information and copies of current laws on tax rates and fees. In addition, it is provided on the basis of MFCs, which are also obliged to inform payer-applicants upon request.

Representatives of local authorities and regional authorities are required to post information about local and regional taxes in places accessible to interested parties, including on official websites, in the media, and in payment receipts.

Thus, all payers can familiarize themselves with changes and adopted laws before the period for paying a tax or fee begins.

Local and regional taxes include:

land;
trade;
on property;
on the property of organizations;
transport;
for the gambling business.

The Tax Service informs payers of all changes before the payment period by sending a corresponding notification. In turn, local and regional authorities first coordinate all changes with state authorities, only after that the tax or fee, as well as the changes that concern them, are approved at the legislative state level.

Before the start of the new tax period, all interested parties are required to familiarize themselves with the changes made. If you are unaware of laws and changes, the tax rate is still applied to the payer, since it is established and legal. Ignorance of new regulations does not relieve you from responsibility for paying fees and taxes.

Summary of Tax Liabilities

When creating a company card, on the “Summary” “Taxes and Fees” block, the user can view general information about taxes, including the amounts transferred to the budget.

Special tax regimes

“Taxes and Fees” block contains information about the special tax regime applied, for example, simplified tax system, PSN, etc. Data is reflected at the end of 2021. It is worth noting that, by decision of the Federal Tax Service, information on the tax regime of individual entrepreneurs is not available.

Information about the special tax regime

Paid taxes and fees

Information on the total amount of taxes transferred to the budget is given in the “Taxes and Fees” .

Amount of taxes paid

The following legal entities may not have information on the amount of taxes and fees paid:

largest taxpayers
strategic complexes (defense complexes, state-owned companies, etc.)
newly registered organizations

Debt at the end of the year

“Taxes and Fees” block provides information about debts on taxes and fees to the budget.

Tax debt

Information about the company's debt for taxes and duties at the end of the year (in this case, 2018) is displayed provided that it was not repaid before October 1, 2021.

Fines not paid on time

“Taxes and Fees” block contains information about the amount of penalties applied to a specific organization. Penalties can be applied for illegal activities, failure to submit mandatory reports and for other violations prescribed in the Tax Code of the Russian Federation.

Information on penalties

As with existing debt, information about fines will only be reflected if it has not been repaid on time.

Receive advice via tax service helplines

In order to ensure the safety of citizens and to prevent the spread of the COVID-19 coronavirus, the reception and service of taxpayers has been temporarily suspended until further notice. In this situation, tax authorities suggest using the services of the Unified Contact Center of the Federal Tax Service of Russia: 8.

In addition, taxpayers can receive advice at the following telephone numbers.

Help service of the Federal Tax Service for the Republic of Buryatia.

Help service of the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 1 for the Republic of Buryatia (Ulan-Ude, Sakhyanova, 1a), department of accounting and work with taxpayers, 37-15-78, 37-15-74.

The inspection serves residents of Barguzinsky, Bichursky, Zaigraevsky, Kurumkansky, Mukhorshibirsky, Pribaikalsky, Tarbagataysky districts and Oktyabrsky district of Ulan-Ude.

Help service of the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 2 for the Republic of Buryatia (Ulan-Ude, Borsoeva, 11a): +, department of accounting and work with taxpayers: +, 21-65-21.

The inspectorate serves residents of Bauntovsky, Eravninsky, Ivolginsky, Kizhinginsky, Khorinsky districts and Sovetsky, Zheleznodorozhny districts of Ulan-Ude.

Help service of the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 8 for the Republic of Buryatia: + 7 (30138) 41-7-47.

The inspectorate serves residents of Dzhidinsky, Zakamensky, Kabansky, Kyakhtinsky, Muysky, Okinsky, Severobaikalsky, Selenginsky, Tunkinsky districts and the city of Severobaikalsk.

Help service of the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 9 for the Republic of Buryatia (Unified Registration Center): +.

Citizens can also use the Internet services “Contact the Federal Tax Service of Russia” and “Taxpayer Personal Account”. All requests sent to the tax authorities using these services are considered as quickly as possible. The answer to the question will be sent to the email address specified by the taxpayer and represents the official position of the tax authority on the issue stated in the appeal.

It is also necessary to mention that on the website of the Federal Tax Service of Russia a special section “Coronavirus: Measures to Support Business” has been created, in which measures to support businesses that have found themselves in a difficult economic situation due to the spread of coronavirus infection are published. The section is updated very quickly and serves as the most reliable source of information on this issue.

Author: Press service of the Federal Tax Service of Russia for the Republic of Buryatia

Detailed information about taxes and fees

To obtain detailed information about the listed amounts and existing debts in terms of taxes, you need to click “Details” in the “Taxes and Fees” or go to the “Taxes and Fees” .

Analytics of taxes paid

When generating information on debt, the amounts of taxes, penalties and fines will be highlighted in separate columns.

Tax debt analytics

The user also has access to the function of downloading data, which occurs in .xlsx, .docx, .pdf . Thanks to this function, you can analyze data in a familiar format, and also share the information received with partners.

Unloading

Information about the presence of debts on taxes and fees will help protect the organization from concluding an agreement with a large debtor to the budget. Also, in order to analyze a potential counterparty, the Kontur.Focus system offers the user the following options: monitoring the counterparty, special registers of the Federal Tax Service, notes about the company.

Concept of tax information

According to Article 16 of the Tax Code, government bodies provide local authorized persons with copies of laws, regulations and legal acts relating to existing and discontinued taxes and fees.

At the same time, regional and local taxes are also regulated and approved with the involvement of state authorities, otherwise the established tax rates will be invalid. All information is transferred to authorized persons of federal authorities (meaning executive bodies).

According to the current legislation, the authorized body is the Federal Tax Service, which is entrusted with the powers of control, execution and supervision in the field of tax legal relations. Including informing interested parties about taxes, fees, tax rates, and tax legislation.

According to Government Decree No. 506, it is the Tax Service that is vested with all the rights and powers to provide timely information on issues of taxes and fees. The unified system of tax authorities includes:

departments of the subjects of the Federation;
interregional departments;
district inspections;
urban area inspections;
inspection of interdistrict management.

All these branches of the tax service have equal powers and responsibilities. Information on taxes and fees is provided to these authorities in a timely manner when even the slightest changes in legislation are made. Representatives of tax authorities are also obliged to convey information to interested parties in a timely manner.