Taxpayer Rights
1. Taxpayers have the right:
1) to receive, at their place of registration, free information from tax authorities (including in written form) on current taxes and fees, legislation on taxes and fees, normative legal acts adopted in accordance with it, procedures for calculating and paying taxes and fees, rights and obligations of taxpayers, powers of tax authorities and their officials, as well as to obtain forms of tax returns (calculations) and explanations on the procedure for filling them out;
(as amended by Federal Laws dated 29.06.2004 No. 58-FZ, dated 27.07.2006 No. 137-FZ)
2) to receive written explanations from the Ministry of Finance of the Russian Federation on issues relating to the application of the legislation of the Russian Federation on taxes and fees, from financial authorities of subjects of the Russian Federation and municipal formations - on issues relating to the application of respectively the legislation of subjects of the Russian Federation on taxes and fees and normative legal acts of municipal formations on local taxes and fees;
(as amended by Federal Laws dated June 29, 2004 No. 58-FZ, July 27, 2006 No. 137-FZ)
3) to use tax benefits where there are grounds and in accordance with the legislation on taxes and fees;
4) to obtain a deferment, installment plan or investment tax credit in accordance with the procedures and conditions established by this Code;
(as amended by Federal Law dated July 27, 2006 No. 137-FZ)
5) to have timely offsetting or refund of amounts of taxes, penalties, fines that have been overpaid or overcollected;
(as amended by Federal Law dated July 9, 1999 No. 154-FZ)
5.1) to conduct reconciliation of calculations on taxes, fees, penalties and fines jointly with the tax authorities, as well as to receive a statement of joint reconciliation of calculations on taxes, fees, penalties and fines;
(subparagraph 5.1 introduced by Federal Law dated July 27, 2010 No. 229-FZ)
6) to represent their interests in relations regulated by the legislation on taxes and fees personally or through their representative;
(as amended by Federal Law dated July 27, 2006 No. 137-FZ)
7) to provide explanations to tax authorities and their officials regarding the calculation and payment of taxes, as well as concerning acts of conducted tax inspections;
8) to be present during the conduct of an on-site tax inspection;
9) to receive copies of the tax inspection act and decisions of tax authorities, as well as tax notifications and demands for payment of taxes;
(as amended by Federal Law No. 154-FZ dated July 9, 1999)
10) to require officials of tax authorities and other authorized bodies to comply with the legislation on taxes and fees when performing actions in relation to taxpayers;
(as amended by Federal Law No. 137-FZ dated July 27, 2006)
11) not to perform unlawful acts and demands of tax authorities, other authorized bodies and their officials that are inconsistent with this Code or other federal laws;
(as amended by Federal Law No. 58-FZ dated June 29, 2004)
12) to appeal in the established order the acts of tax authorities, other authorized bodies and actions (inaction) of their officials;
(as amended by Federal Laws dated 09.07.1999 No. 154-FZ, dated 29.06.2004 No. 58-FZ)
13) to ensure compliance and preservation of tax secrecy;
(subparagraph 13 as amended by Federal Law dated 27.07.2006 No. 137-FZ)
14) to be fully compensated for damages caused by unlawful acts of tax authorities or unlawful actions (inaction) of their officials;
(subparagraph 14 as amended by Federal Law dated 27.07.2006 No. 137-FZ)
15) to participate in the process of considering materials of a tax inspection or other acts of tax authorities in cases provided for by this Code.
(subparagraph 15 introduced by Federal Law dated 27.07.2006 No. 137-FZ)
2. Taxpayers also have other rights established by this Code and other acts of tax legislation.
3. Fee payers have the same rights as taxpayers
Source: "Tax Code of the Russian Federation (Part One)" dated 31.07.1998 No. 146-FZ (as amended on 28.07.2012)
Морфология
Род
Понятие «права налогоплательщика» среднего рода.
Склонение и число
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | права налогоплательщика | прав налогоплательщика |
| Д | праву налогоплательщика | правам налогоплательщика |
| В | право налогоплательщика | права налогоплательщика |
| Т | правом налогоплательщика | правами налогоплательщика |
| П | праве налогоплательщика | правах налогоплательщика |