Obligations of tax authorities

1. Tax authorities are obliged to:

1) comply with tax and fee legislation;

2) conduct control over compliance with tax and fee legislation, as well as normative legal acts adopted in accordance with it;

3) maintain accounting of organizations and individuals in the established order;

4) provide free information (including in written form) to taxpayers, fee payers and tax agents on current taxes and fees, tax and fee legislation, normative legal acts adopted in accordance with it, procedures for calculating and paying taxes and fees, rights and obligations of taxpayers, fee payers and tax agents, powers of tax authorities and their officials, as well as present forms of tax returns (calculations) and explain the procedure for filling them out;

5) follow written explanations provided by the Ministry of Finance of the Russian Federation on issues related to the application of Russian Federation legislation on taxes and fees;

6) provide taxpayers, fee payers, and tax agents with information on the details of the corresponding accounts of the Federal Treasury upon their registration in the tax authorities, and in accordance with the procedures established by the federal executive body authorized for control and supervision in the field of taxes and fees, convey to taxpayers, fee payers, and tax agents information regarding changes to these account details and other information necessary for completing instructions for transferring taxes, fees, penalties, and fines into the budget system of the Russian Federation;

7) make decisions on the refund to a taxpayer, a fee payer, or a tax agent of amounts of overpaid or overcollected taxes, fees, penalties, and fines, issue instructions based on these decisions to the relevant territorial offices of the Federal Treasury for execution, and carry out offsetting of amounts of overpaid or overcollected taxes, fees, penalties, and fines in accordance with this Code;

8) to observe tax secrecy and ensure its preservation;

9) to provide the taxpayer, fee payer or tax agent with copies of the tax inspection report and the decision of the tax authority, as well as, in cases provided for by this Code, a tax notice and (or) a demand for payment of tax and fees;

10) to provide the taxpayer, fee payer or tax agent with statements on the status of settlements of the said person regarding taxes, fees, penalties and fines based on data from the tax authority upon request.

The requested statement is provided (transmitted electronically via telecommunications channels) within five days from the date of receipt by the tax authority of the corresponding written request from the taxpayer, fee payer or tax agent;

(as amended by Federal Law No. 245-FZ dated July 19, 2011)

10.1) upon request by a responsible member of the consolidated taxpayer group, within the scope of its authority, to provide statements on the status of calculations of the consolidated taxpayer group and its members regarding corporate profit tax;

(subparagraph 10.1 introduced by Federal Law No. 321-FZ dated November 16, 2011)

11) upon request by a taxpayer, fee payer or tax agent, to conduct joint reconciliation of calculations regarding taxes, fees, penalties and fines. The results of the joint reconciliation of calculations regarding taxes, fees, penalties and fines are documented in an act. The act of joint reconciliation of calculations regarding taxes, fees, penalties and fines is delivered (sent by registered mail) or transmitted electronically via telecommunications channels to the taxpayer (fee payer, tax agent) within the next day following the date of preparation of such act.

(as amended by Federal Law No. 97-FZ dated June 29, 2012)

The form and formats of the joint reconciliation statement for calculations related to taxes, fees, penalties, and fines, as well as the procedure for its transmission in electronic form through telecommunications channels, are approved by the federal executive authority authorized for control and supervision in the field of taxes and fees;

(as amended by Federal Law No. 97-FZ dated June 29, 2012)

(subparagraph 11 as amended by Federal Law No. 229-FZ dated July 27, 2010)

12) upon the taxpayer's, fee payer's, or tax agent's request, to issue copies of decisions made by the tax authority regarding this taxpayer, fee payer, or tax agent;

13) upon the request of a responsible member of a consolidated group of taxpayers, to issue copies of decisions made by the tax authority regarding the consolidated group of taxpayers.

(subparagraph 13 introduced by Federal Law No. 321-FZ dated November 16, 2011)

2. Tax authorities also bear other obligations provided for in this Code and other federal laws

Source: "Tax Code of the Russian Federation (Part One)" dated 31.07.1998 No. 146-FZ (as amended on 28.07.2012)