The tax secret is what? The concept, observance, disclosure

The term "tax secrecy" is common in jurisprudence since 1999. It was from this time began its widespread use in speech. Tax secrecy is information about a person who is a taxpayer. Such information goes to the taxation service and the law enforcement system, investigative agencies and customs.

This information is protected, and therefore access to it is organic. It is important to respect its secrecy. The level of availability to such information is not affected by legal status. The tax secret is made up of several aspects.

Tax Activity

This concept includes many government agencies that perform their functions. This is an official structure that implements the tax policy of the country. The work of such institutions is needed to recover money from individuals and legal entities for the sustainable functioning of the Russian Federation. The system is considered centralized and indivisible. It has several bodies that control the area of replenishment of the budget with taxes and fees. In this institution there are a lot of employees, due to which the effective activity is provided.

What does it include?

All tax authorities have access to information relating to the material and property status of the taxpayer. Due to access to such data, great harm can be done to one person and the entire institution. That is why a term such as tax secrecy appeared. This concept allows you not to provide broad access to information.

What is included in it? Information constituting a tax secret is as follows:

• Data on taxpayers from documents of a primary nature;
• Official income or expenses;
• financial situation;
• Information on taxes;
• Personal information.

These data are in the tax service. They are forbidden to disclose, as this is not permitted by law. Request for such information is possible only in exceptional cases, and even then with legal permission. Then the person will not bear responsibility for this.

Who should keep a secret?

All the data included in the concept of "tax secrecy" - this is important information that should not be disclosed by individuals. They are transferred for the performance of professional tasks by authorized persons. They include employees of some organizations, such as:

• tax system;
• Law enforcement agencies;
• Customs agencies;
• Off-budget funds;
• Experts.

The tax secret is information that is available to employees of many institutions in connection with the position held. This should not be used for other purposes, otherwise liability is provided.

What is not included in this concept?

Tax secrecy is information that is prohibited from disclosure. But there is information that is not included in this concept. They are specified in Article 102 of the Tax Code. They include:

1. Publicly available information. There is the Federal Law "On Personal Data" No. 152, according to which the following persons are referred to general information: Name, date and place of birth, telephone number, profession. This applies to individuals. If it is an IP or a company, then the publicly available information includes the name of the enterprise, the form of ownership, address, structure, data about the manager. The list can be more if consent to disclosing information has been granted.
2. INN. It does not require secrecy. You can find this number even through the Internet, indicating the data of a physical or legal person.
3. Violations. Such information is in the open documents, for example, in the Unified State Register of Legal Entities or EGRIP. In addition to the fact of violation, the measures taken may be indicated.
4. Financial situation. These data are made public only in some cases, for example, during the verification of a person who is running for deputy. Information is sent to the electoral company. You can not get information about the material condition of a common citizen.
5. The taxation regime. This is not secret.
6. Information for local government. The indicated data are not included in non-disclosure information when they are transmitted about certain payers of fees.

Such data is available because their knowledge does not endanger anyone's safety.

Tax returns

Information from the tax documentation is confidential. The firm is interested in hiding data about customers and suppliers, options for doing their work. This is a commercial tax secret. FZ "On Commercial Secrets" No. 98 in art. 5 contains a list of data that is not classified as a trade secret. There are no tax declarations in the list. Therefore, they can relate to trade secrets.

trade secret

In the USSR, the concept of commercial secrecy was not widespread, since it was considered a relic of capitalism. But with the transition to a market economy, there was a need to use this term. A commercial secret is a regime of secrecy of certain information that is necessary for an economic entity to increase revenues, reduce costs. The list of classified data must be:

• Real;
• Secret from individuals who are not in the category of initiates;
• Legitimate.

State, banking, official secrets have their own norms. Banks as a kind of commercial institutions can use their decisions to introduce commercial secrets under Federal Law No. 98. These organizations protect data about customers and their transactions. Execution is controlled by government agencies.

With data included in trade secrets, the bank can assign information that gives advantages in comparison with other organizations. This can be a methodology for working with customers, used computer technology, information about new products.

Kinds

This information may include:

• Secrets of production;
• Economic secrets;
• intellectual property.

Mystery refers to documentation, computer databases, information on disks, flash memory, conferences, devices.

Disclosure

Compliance with tax secrecy is the responsibility of all employees. This is a requirement of the law. Disclosure of a tax secret involves the use of information by the person who received them. For example, transfer to other citizens. Information is in databases, to it strict access mode, storage is organized. This is considered an important measure, as the loss of documentation or the transfer of it to others leads to responsibility.

The transmission of data at the request of the judicial authorities or the investigation will not be a violation of the law. Article 102 of the Tax Code includes 2 options for violating confidentiality:

1. Receipt of information to persons who perform their work.
2. Loss of documents containing important data.

Confidentiality is an important aspect in the modern world.

A responsibility

For the disclosure of information constituting a tax secret, three types of liability are provided:

1. Material. Under Article 1069 of the Civil Code, compensation is provided from the state budget.
2. Administrative. The guilty person pays a fine in the amount of 4-5 thousand rubles.
3. The criminal. Article 138 of the Criminal Code of the Russian Federation presupposes imprisonment for 3-5 years, depending on the damage.

Access to tax secrets

To gain access to tax secrecy, you must send a request. Some conditions must also be met. The request is made on a letterhead with the required details, as this is an official letter. You can send it by e-mail, by courier or by Post of Russia.

The letter must contain the signature of the organization's management. Electronic documentation is certified by EDS. In the request there should be a reference to a normative legal act or other document that confirms the right to transfer confidential data. It is necessary to indicate the purpose of obtaining information specifying certain documents, for example, judicial decisions.

If the request fails to fulfill at least one condition, there may be a refusal to provide data. The answer comes in paper or electronic form, it all depends on technical capabilities.

Who can make inquiries?

Such a right is with state bodies and their employees. Usually this is required in court cases, inspections, investigative measures. The counteragents - suppliers, buyers, guarantors - are interested in the tax matters. It is possible to request the following information:

1. Personal Information.
2. Material condition.
3. Commercial secret - marketing research, technology, development.
4. Banking secrecy.

Often, the charter, constituent documents, work permits and other permits are requested. The purpose of obtaining data is to check the reliability of the partner before the transaction. Sometimes the law provides for the exchange of documentation of this type before the signing of the contract, for example, when organizing auctions, tenders, bidding.

In other situations, obtaining information can be a confirmation of prudence when determining, for example, a supplier. In the absence of caution, there may be a refusal to grant VAT and non-recognition of expenses if the counterparty is unfair. But a taxpayer can deny such a request. Then you need to send to the tax request for the issuance of data that does not fall under the mystery.

You can request:

• Documentation of accounting and tax accounting;
• Accounting reporting.

Counterparties have the right to study the financial statements for the last year. Data from the balance sheet will be of interest to suppliers, buyers, investors, credit institutions, guarantors. Accounting information is public and may be publicly available.

Another situation is formed with tax accounting information, since it is considered a tax secret. This is enshrined in Article 84 (paragraph 9) and 102 of the Tax Code. State bodies and extra-budgetary funds do not have the right to disclose such data, unless the organization permits it. According to the law it is forbidden to transfer data to interested persons. If some information threatens the public interest, then they can not be classified as a trade secret.