Legislation on taxes and fees: grounds for compliance

The current legislation on taxes and fees consists of the Tax Code (hereinafter - the Tax Code of the Russian Federation), as well as the acts of the federal and municipal levels created on its basis, which stipulate that if they come into force and were adopted before the entry into force of the NK RF, they keep their legal relevance and act only in the part that does not conflict with the Tax Code of the Russian Federation. This rule establishes that the Tax Code, not only the basic, but also the supreme law on taxes and fees in the country.

The Tax Code of the Russian Federation includes two dialectically interconnected parts. One of them, the first one, defines the basic concepts and categories used in tax law. It also sets out the fundamental rights of taxpayers, their main duties, examines the rules for carrying out inspections, determines some of the main penalties for committing tax offenses.

The second part includes chapters, which set out rules relating to tax procedures and actions for individual taxes. To such, for example, legislation on taxes and fees, includes VAT and income tax. It should be borne in mind that various departmental orders and instructions do not apply to legislative acts, and even the methodological recommendations developed by the Ministry of Taxes and Tax Collection of the Russian Federation do not apply to them. These documents are mandatory or recommended for use only for the tax authorities themselves. Obligatory for taxpayers, according to the law, are instructions explaining the procedure for filling out declarations.

Normative acts of other levels are not included in the legislation on taxes and fees, which operates on the territory of the Russian Federation. For example, issued by institutions of different levels of executive power on tax issues, are not authorized to modify or in any way supplement, the current legislation on taxes and fees.

The Tax Code of the Russian Federation legitimizes the system of taxes levied throughout the territory in a single and compulsory manner, and establishes and discloses the fundamental principles of taxation in the Russian Federation, which should guide all institutions associated with tax collection activities.

Legal relations, which are regulated by the Tax Code of the Russian Federation - is a system of power relations concerning the formation, establishment, management and application in practice of actions to collect taxes and fees. Also included here are legal relations that arise directly in the process of tax control, such as appeals of acts, protests against the actions of specific officials, facts and grounds for bringing them to justice.

The exception is the actions related to customs payments, as a special type of taxes. These procedures and actions are considered by the customs legislation.

For tax legislation there are some special rules for their entry into legal force. Among other things, they fall under the effect of the constitutional norm on the establishment of the existence, or the absence of retroactive force or legal discrepancy in their action. In accordance with the provisions of this principle, a non-conformity is recognized if there is at least one of the listed circumstances that characterizes the legislative act:

- it is adopted by an institution that does not have the right to accept such;

- if it cancels the rights that arise directly from the Tax Code of the Russian Federation;

- if it changes, complements or restricts the duties of subjects of taxation relations;

- prohibits actions permitted by the Code for taxpayers;

- prohibits actions permitted by the Code for the institutions of the state taxation system;

- changes the grounds, procedures and conditions of tax legal relations;

- changes the wording and content of the categories and terms used in the Tax Code of the Russian Federation;

- on other parameters does not meet the requirements and meaning of the provisions of the Tax Code.

Legal relations within the country are regulated not only by the Tax Code of the Russian Federation, but by separate acts that regulate a specific area of taxation that can not be envisaged in the Code, because of its voluminous nature. For example, it is possible to include the law on profit tax, which is adopted on the basis of factors of the diversity of types and forms of economic activity, and, consequently, the types and forms of taxation.