Tax authorities
1. Tax authorities form a unified centralized system for monitoring compliance with tax and fee legislation, for ensuring the accuracy of calculation, completeness and timely payment (transfer) to the budget system of the Russian Federation of taxes and fees, and in cases provided by the legislation of the Russian Federation, for ensuring the accuracy of calculation, completeness and timely payment (transfer) to the budget system of the Russian Federation of other mandatory payments. This system includes the federal executive body authorized for control and supervision in the field of taxes and fees, and its territorial bodies.
Source: "Tax Code of the Russian Federation (Part One)" dated 31.07.1998 No. 146-FZ (as amended on 28.07.2012)
Article 1. The tax authorities of the Russian Federation (hereinafter - tax authorities) are a unified system for monitoring compliance with legislation on taxes and fees, correctness of calculation, completeness and timeliness of tax and fee payments into the budgetary system of the Russian Federation, as well as in cases provided by the legislation of the Russian Federation, for monitoring the correctness of calculation, completeness and timeliness of payment into the budgetary system of the Russian Federation of other mandatory payments established by the legislation of the Russian Federation, and also for control and supervision over the production and circulation of ethyl alcohol, spirit-containing, alcoholic and tobacco products, as well as compliance with the currency legislation of the Russian Federation within the competence of tax authorities
Source: Law of Russia dated 21.03.1991 No. 943-1 (as amended on 21.11.2011) "On Tax Authorities of the Russian Federation" (with amendments and additions coming into force from 01.01.2012)
Морфология
Род
Понятие «налоговые органы» мужского рода.
Склонение и число
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | налогового органа | налоговых органов |
| Д | налоговому органу | налоговым органам |
| В | налоговый орган | налоговые органы |
| Т | налоговым органом | налоговыми органами |
| П | налоговом органе | налоговых органах |