The Federal Tax Police Bodies

Original Language Title: О федеральных органах налоговой полиции

Read the untranslated law here: http://pravo.gov.ru/proxy/ips/?doc_itself=&infostr=x&backlink=1&fulltext=1&nd=102024452

Ineffective federal law 30.06.2003 N 86-FZ z and c o n RUSSIAN FEDERATION federal tax police bodies (as amended by the Decree of the President of the Russian Federation from 24.12.93 N 2288; federal laws from 17.12.95 N 200-FL;
from 07.11.2000 N 135-FZ; from out N 196-FZ;
from June 30, 2002 N 78-F3; from 25.07.2002 N 116-FZ;
from 12/31/2002 N 199-FZ) this law defines the legal framework, principles of organization and activity, system and structure, the power of the federal tax police.
Section I GENERAL PROVISIONS Article 1. The federal tax police bodies of the federal tax police bodies and law enforcement agencies are an integral part of the forces ensuring the economic security of the Russian Federation.
Article 2. The task of the federal tax police tasks of the federal tax police bodies are: detection, prevention and suppression of tax crimes and offences. Other identified economic crimes tax police bodies are obliged to inform relevant law enforcement bodies;
ensuring the safety of State tax inspection activities and to protect their employees against unlawful encroachments on duty;
prevention, detection and suppression of corruption in the tax authorities.
The federal tax police bodies cannot be entrusted with tasks not provided for in this Act.
Article 3. Legal basis for the activities of the federal tax police bodies Activities of the federal tax police bodies is based on the Constitution of the Russian Federation, the constitutions of the republics within the Russian Federation, the present law and other legislative acts of the Russian Federation, as well as the legislation of the republics within the Russian Federation, legal acts of autonomous region and autonomous areas, territories, oblasts, cities of Moscow and St. Petersburg, governing relations in the field of taxation and law enforcement activities undertaken within their powers.
Article 4. Principles of activity of the federal tax police bodies activities of the federal tax police bodies are: the rule of law;
respect for human and civil rights and freedoms;
ownership and accountability the supreme legislative and executive authorities of the Russian Federation;
combining vowels and covert forms of activity.
In the federal tax police bodies are not permitted the establishment and activities of political parties and other public associations. Federal tax police bodies (hereinafter referred to as the tax police officers) can not be limited in their performance of the decisions of political parties and other public associations pursuing political goals.
The federal tax police bodies shall carry out its activities in cooperation with other State bodies, public associations and citizens, as well as the tax authorities of other States on the basis of international treaties and commitments by the Russian Federation.
SECTION II system and the STRUCTURE of the FEDERAL TAX POLICE BODIES Article 5. System of the federal tax police, federal tax police bodies are centralized system of tax police bodies with accountability of subordinate bodies to the parent bodies and the Director of the Federal service of tax police of the Russian Federation.
System of the federal tax police bodies are: the Federal service of tax police of the Russian Federation on the rights of the State Committee of the Russian Federation (hereinafter referred to as the Federal service of tax police);
Federal service of tax police bodies of Republics, krais, oblasts, cities of Federal significance, autonomous oblast and autonomous okrugs (control, departments) territorial bodies;
tax police bodies areas in the cities of Moscow and St. Petersburg, as well as regional directorates, departments of federal service of tax police-local tax police bodies.
In the federal tax police bodies in the manner prescribed by the legislation of the Russian Federation can be created Organization necessary to support their activities.
(Article in the Editorial Office of the Federal law dated 17.12.95 N 200-FZ), Article 6. Federal service of tax police of the Federal service of tax police is headed by a Director of federal service of tax police of the Russian Federation (with the rank of Chairman of the State Committee of the Russian Federation), who is appointed and dismissed by the President of the Russian Federation on the recommendation of the President of the Government of the Russian Federation.
Overall management of the federal tax police bodies and the coordination of their activities with other law enforcement, tax and other State bodies carries out the Director of the Federal service of tax police of the Russian Federation.

First Deputy Director of the federal tax police service (with the rank of first Deputy Chairman of the State Committee of the Russian Federation) and Deputy Director of the Federal service of tax police are appointed and dismissed by the Government of the Russian Federation on the submission of the Director of the Federal service of tax police of the Russian Federation.
Chiefs of managements of federal service of tax police of the republics are appointed and dismissed by the Director of the Federal service of tax police of the Russian Federation, in agreement with the Governments of the Republics comprising the Russian Federation.
As a deliberative body in the Federal service of tax police and tax police offices on republics formed the Panel, the composition and modalities of work which, respectively, the Director of the Federal service of tax police of the Russian Federation and heads of Department of federal service of tax police of Republics approved respectively by the Government of the Russian Federation and the Director of the Federal service of tax police of the Russian Federation.
Organization of the activities of the federal tax police service is defined by the position of the federal tax police service, approved by the Government of the Russian Federation.
(Article in the Editorial Office of the Federal law dated 17.12.95 N 200-FL) Article 7. Territorial tax police bodies (departments) Management of federal service of tax police of the edges, areas, cities of Federal significance, autonomous oblast and autonomous okrugs are headed by chiefs, appointed to the post and vacated from the post of Director of the Federal service of tax police of the Russian Federation. (As amended by federal law from 17.12.95 N 200-FZ) of the Department of tax police of the edges, areas form a Panel, the composition of which is approved by the Director of the Federal service of tax police of the Russian Federation. (As amended by federal law from 17.12.95 N 200-FL) Local tax police bodies are headed by chiefs, appointed to the post and vacated the post of Directors of directorates (divisions) of federal service of tax police of Republics, krais, oblasts, cities of Federal significance, autonomous oblast and autonomous okrugs. (As amended by federal law from 17.12.95 N 200-FZ) Heads of territorial bodies of the tax police, in collaboration with the chiefs of the State tax inspectorates shall ensure the implementation of the tasks entrusted to them in the relevant territories, organize, coordinate and control the activities of subordinate units.
Article 8. The authority of the Director of the Federal service of tax police of the Russian Federation (as amended by federal law from 17.12.95 N 200-FZ), Director of the Federal service of tax police of the Russian Federation: (as amended by federal law from 17.12.95 N 200-FZ) shall organise the activities of the federal tax police service and its College to identify, prevent and combat tax offences, the federal tax police on timely and full entry in the budgetary system and related extrabudgetary funds of the Russian Federation, federal and local taxes , fees and other mandatory payments; (As amended by federal law from 17.12.95 N 200-FL) develops and submits for approval by the Government of the Russian Federation proposal for staffing, financing and logistical support of the federal tax police bodies;
provides the reliability of statistical reporting on identified and prevented federal tax police crimes, the nature, scope and results of the investigative work, regular synthesis and improvement of activity of the federal tax police, as well as the dissemination and implementation of best practices;
claims within a dedicated staffing and payroll list of posts, the staffing and structure of the central apparatus of the federal tax police service, its structural subdivisions, as well as a rough structure and staff number of subordinate tax police bodies; (As amended by federal law from 17.12.95 N 200-FL) defines the responsibilities of Deputies and heads of structural divisions of the federal tax police service; (As amended by federal law from 17.12.95 N 200-FZ), appoints and dismisses the heads and employees of the Federal service of tax police and its structural subdivisions, except for a special procedure for the appointment and dismissal of which is established by the present law; (As amended by federal law from 17.12.95 N 200-FZ)

represents the Federal service of tax police in State bodies, institutions and organizations of the Russian Federation and the republics within the Russian Federation, as well as in relations with law enforcement agencies of other States; (As amended by federal law from 17.12.95 N 200-FZ) publishes on the basis and in pursuance of this Act, binding on the federal tax police orders, instructions and guidance related to the Organization of operational activities;
repeals conflicting with this law orders, instructions and guidance to the heads of the subordinate bodies of the tax police.
Article 9. The federal tax police interaction with the tax authorities and other State bodies of the Russian Federation Federal tax police bodies are tackling their tasks in cooperation with the tax authorities and other government bodies.
The basis for co-ordination of the federal tax police, tax authorities and other government agencies is to ensure the monitoring of compliance with tax legislation, correct calculation, completeness and timeliness in the respective budgets of taxes, duties and other compulsory payments.
State tax service of the Russian Federation, its bodies on the ground and other State authorities are obliged to assist the federal tax police bodies in addressing the challenges identified by the present law.
State tax service of the Russian Federation, state tax inspections and other public bodies on reasoned request of the federal tax police bodies secrete their specialists to carry out joint audits of departments when implementing operational materials and conducting checks the correctness of the payment of taxes, duties and other compulsory payments to legal entities and individuals. The decision on the allocation of specialists on a reasoned request of the federal tax police bodies is carried out within five days from receipt of the request.
At the same time when an operational necessity of tax police bodies on reasoned request of the State revenue service of the Russian Federation, state tax inspection in the field, other State bodies allocate tax police to verify the facts of tax offences.
Tax authorities in identifying facts, concealment of income (profit) or other objects of taxation of taxpayers in large and very large sizes are obliged within ten days to send materials to the territorial tax police bodies for decision in accordance with the law. (As amended by federal law from 17.12.95 N 200-FZ)
(Part seven deleted-the Federal law dated 17.12.95 N 200-FZ) in order to protect the interests of taxpayers in disputes arising between federal tax police and tax authorities on the results of audits of legal and natural persons carried out by the federal tax police bodies are resolved by the parent bodies of the tax police and the superior tax authorities. In the event of a disagreement between the authorities on the subject of dispute decision was adopted by the Ministry of Finance of the Russian Federation, and when one of the parties disagrees with the decision the final decision lies with the Supreme Arbitration Court of the Russian Federation. The Supreme Arbitration Court of the Russian Federation accepts materials on these disputes to its production as a matter of priority.
The federal tax police bodies inform tax authorities on the implementation of operational materials on the facts of the detection and suppression of tax crimes, supervisory audits of taxpayers.
The federal tax police bodies on reasoned request of the State revenue service of the Russian Federation, state tax inspection in the field, provide security of employees of tax authorities and members of their families.
Executives of tax authorities, the tax police, other public authorities responsible for controlling compliance with tax laws, in violation of the provisions of parts to the fourth, fifth and sixth of the present article shall bear disciplinary, administrative and criminal liability in accordance with the law. (Part of the eighth, ninth, tenth, eleventh count respectively parts of the seventh, eighth, ninth, tenth in the wording of the Federal law dated 17.12.95 N 200-FZ) SECTION III rights and duties of the FEDERAL TAX POLICE BODIES Article 10. Responsibilities of the federal tax police, federal tax police bodies in accordance with their tasks must:

1) carried out in accordance with the laws of the operational-search actions, inquiry and preliminary investigation in order to detect and prevent tax crimes, implement tracing of perpetrators of these crimes or suspected of committing them, and take action to recover the damage caused by the State; (As amended by federal law from 17.12.95 N 200-FZ) 2) within the limits of its competence, proceedings on tax crimes and violations;
3) take, register statements, reports and other information on tax crimes and violations and implement in accordance with the law of their validation;
4) to ensure the security of the State tax inspection activities, the protection of their employees in the performance of their duties and their own security;
5) perform within the limits of its competence, determining the courts, decisions of judges, written instructions on the manufacture of prosecutors, investigators and intelligence and other action prescribed by law, to assist in the production of particular procedural actions;
6) assist the tax authorities, prosecutors, pre-trial investigation, public security, internal affairs and other State agencies to identify, prevent and punish crimes and human rights violations in the field of tax legislation;
7) work to detect and prevent corruption in the tax authorities and the federal tax police bodies;
8) to collect and analyse information on the enforcement of tax laws, forecasting the development trends of negative processes related to taxation of legal entities and natural persons, as well as inform higher authorities and the Office of the Russian Federation on the characteristic processes in the society related to the concealment of income (profit) tax;
9) fingerprinting, to store, use, and destruction of fingerprint information in accordance with the legislation of the Russian Federation. (As amended by the Federal law on 07.11.2000 N 135-FZ) Tax Police Officers are required to maintain state, official, commercial secret, secret information about deposits of natural persons and other information acquired in the performance of their duties.
Article 11. Federal law Federal tax police bodies of tax police to discharge their tasks shall be entitled: 1) carried out in accordance with the laws of the investigative activities in order to identify, prevent and suppress facts conceal income from taxation and tax evasion inquiry and preliminary investigation in which assigned by law to the conduct of the federal tax police, as well as their own security; (As amended by federal law from 17.12.95 N 200-FZ) 2) use in the performance of their duties the rights granted to law officials of tax authorities and agents of currency control;
3) if sufficient verification data of taxpayers (including inspections after audits by tax authorities) in full with the drafting of acts based on the results of these checks. Decisions on acts of checks and appropriate sanctions are exercised by the Chief of the tax police body or his Deputy; (As amended by federal law from 17.12.95 N 200-FZ) 4) suspend the operation of taxpayers on accounts at banks and credit institutions for up to one month in cases of non-submission of documents related to the computation and payment of taxes. The decision to suspend operations on specified accounts takes the head of the tax police body or his Deputy;
5) enter any production, storage, commercial and other premises, irrespective of their form of ownership and their locations used by the taxpayer for earning income (profit), and explore them.
Of all cases of infiltration into residential premises used for individual and business, against the will of their citizens tax police body shall notify the Prosecutor within 12:00 am since penetration;
6) in accordance with the competence of the federal tax police bodies to make precaution written warnings to managers, Chief accountants and other officials of banks and other organizations regardless of organizational-legal forms and forms of ownership, as well as citizens (natural persons) with the requirements of the correct law violations, timely and full payment of taxes and other obligatory payments, provide reporting and other documents within established deadlines accounting, in accordance with the law and, if necessary, restoration of accounting at their own expense to the taxpayer, to monitor compliance with these requirements; (As amended by federal law from 17.12.95 N 200-FZ)

7) check citizens and officials have identity documents, if there are reasonable grounds to suspect them of committing a crime or an administrative offence;
8) call for the purpose of obtaining explanations, certificates, information, citizens of the Russian Federation, foreign citizens and stateless persons on issues within the purview of the federal tax police bodies;
9) receive free of charge from ministries, departments, enterprises, institutions and organizations irrespective of their form of ownership, individuals with the information necessary for the performance of the tasks entrusted to the federal tax police bodies responsibilities, except where the law lays down a special procedure for obtaining such information. Federal tax police authorities received information is used solely for official purposes and shall not be subject to disclosure;
10) use cases, exigent, communications equipment and vehicles belonging to enterprises, institutions and organizations or associations (except communications and vehicles of diplomatic missions, consular and other institutions of foreign States, international organizations), to prevent tax crimes, prosecution and detention of persons who have committed tax crimes or suspected of committing them.
The federal tax police bodies at the request of the owners of the means of communication and transport means defray the costs and expenses incurred in these cases;
11) make up protocols on administrative offences within the powers granted by the legislation of the federal tax police bodies, carry out administrative detention and apply other measures prescribed by the law on administrative offences;
12) impose administrative arrest on the property of legal and physical persons with the subsequent realisation that property in accordance with the established procedure in cases of failure to comply with specified persons responsibilities for payment of taxes, duties and other compulsory payments to ensure timely receipt of undisclosed amounts of taxes, duties and other compulsory payments in the corresponding budget;
13) to carry out an inquiry and preliminary investigation in cases involving crimes referred by the legislation administered by the federal tax police, conduct forensic economic and study forensic documents examiner, undertake the public fingerprinting, as well as receive and utilize fingerprint information in accordance with the legislation of the Russian Federation; (As amended by the federal laws from 17.12.95 N 200-FL; from 07.11.2000 N 135-FZ) 14) if warranted the introduction of its operational staff in the structure of enterprises, institutions and organizations irrespective of form of ownership in cases where other means of obtaining the necessary information on the forms and methods of concealing from tax income (profit) is impossible. The introduction of operational staff authorizes the Director of the tax police department or his Deputy;
15) to persons, objects and facts within the powers of the federal tax police bodies;
16) make, in accordance with the law, to the State authorities, officials of enterprises, institutions and organizations irrespective of their form of ownership, public associations are required for consideration of the views and proposals on the Elimination of the circumstances conducive to tax crimes and violations;
17) store, carry and use firearms, special service tools (except water cannons, armored vehicles and sniffer dogs), the use of physical force in the manner prescribed by the law of the RSFSR "on militia";
18) use the media free of charge to establish the circumstances of tax crimes and violations, the perpetrators, as well as to search for fugitives from the inquiry, the investigation and trial;
19) engage citizens with their consent to cooperate to identify the facts, forms and methods of committing crimes and violations in the field of tax legislation;
20) pay to the person who submitted the information on tax offence or violation, a reward of up to 10 percent of the hidden taxes, fees and other mandatory payments received in the corresponding budget.
(Part two lapsed federal law from out N 196-FZ)
(Part three of lapsed federal law from out N 196-FZ) SECTION IV of Federal SERVICE of TAX POLICE BODIES Article 12. Tax police officer to serve in the federal tax police bodies are taken by citizens of the Russian Federation who have reached 20 years of age and capable of on his personal and professional qualities, education and health to carry out the responsibilities entrusted to the tax police.

Tax police officer is a person holding a position in the federal tax police bodies which, in accordance with established procedure is assigned to a special rank. List of posts which are assigned special ranks tax police officers, approved by the Government of the Russian Federation.
In the federal tax police bodies established a breastplate "honorary worker of the federal tax police," awarding the order of the Director of the Federal service of tax police of the Russian Federation. (New paragraph 3 amended by federal law from 17.12.95 N 200-FZ) Tax Police Officers issued uniforms, samples of which are approved by the Government of the Russian Federation. Tax police officers uniforms free of charge from the national budget of the Russian Federation. (Part three, considered part of the fourth as amended by federal law from 17.12.95 N 200-FZ) of tax Police Officers are subject to the compulsory State dactyloscopy registration, in accordance with the legislation of the Russian Federation. (Part is supplemented by federal law from 07.11.2000 N 135-FZ) Article 13. The passage of the Federal service of tax police bodies of the order of federal service of tax police bodies is governed by the regulations on service in the tax police bodies of the Russian Federation (hereinafter referred to as the regulation on the service of tax police), approved by the Supreme Council of the Russian Federation.
With the federal tax police officers who have reached the age limit of stay in the service and high-qualified specialists can be contracted to service period until they reach the age of 65 in the manner determined by the Director of the Federal service of tax police of the Russian Federation. (New part two is supplemented by federal law from 17.12.95 N 200-FZ) Tax Police Officers serving on operational staff positions in the investigations units, units of physical protection, as well as participating in the operatively-search activity, for pensions and allowances for retirement counted in the length of one month of service for a month and a half, and serving in the far North and similar areas-one month of service for two months. (As amended by federal law from 17.12.95 N 200-FZ) in case of transfer of tax police officer to serve in the offices of the Prosecutor, the pre-trial investigation, public security, the Interior, the State fire service experience his service in federal tax police bodies (bodies of tax investigations) set off in the service experience in these bodies. (As amended by the Federal Act of 25 N 116-FZ) seniority still adjustment of military personnel, persons of ordinary and commanding structure of bodies of Internal Affairs, the State fire service, as well as law enforcement and state tax inspectorates, with ranks of counts specified persons in seniority in the federal tax police bodies. (As amended by the Federal Act of 25 N 116-FZ) To tax police set the total working time of no more than 40 hours per week. If necessary, officers of the tax police can be brought to official duties in excess of the time, as well as at night, at weekends and on public holidays. In these cases, employees of the tax police provided compensation in the manner prescribed by labour legislation.
Tax police officer are granted annual regular and additional holidays with pay, as well as other types of leave with providing the time required for travel to the place of vacation and back, in accordance with the regulation on the service in the tax police.
Tax police officers are forbidden to engage in any other paid part-time work (except scientific, teaching and creative activity), to engage in individual or business activities, as well as third party agents for the Affairs of the public authority from which such persons are in the service. (Part of the second, third, fourth, fifth, sixth and seventh respectively considered parts of the third, fourth, fifth, sixth, seventh and eighth as amended by federal law from 17.12.95 N 200-FL) Article 13-1. Guarantee tax police officers elected (appointed), the legislative (representative) or the executive authorities or local self-governance bodies

Tax police officers elected (appointed) by the members of the Federation Council of the Federal Assembly of the Russian Federation, elected deputies of the State Duma of the Federal Assembly of the Russian Federation, deputies of the legislative (representative) organs of State power of the constituent entities of the Russian Federation, the highest officials of the constituent entities of the Russian Federation (the heads of the highest executive bodies of State power of the constituent entities of the Russian Federation), deputies of representative bodies of local self-government or elected officials of local government, for the duration of their authority halted service in federal tax police bodies.
After the termination of the said authority to tax police previously available position or with their consent, the other still or another duty station.
The implementation period specified authority to tax police counted in calendar terms in total professional experience, as well as in length, giving the right of attribution of the next special rank, appointment of additional leave, retirement pensions, seniority percentage to salary allowance.
(Article supplemented by federal law from 31.12.2002 N 199-FZ) section V legal and social protection of TAX POLICE Article 14. Mandatory legal requirements, tax police officer tax Police Officer in the performance of official duties is a representative of State authority and is under State protection.
The legitimate demands of the tax police officer binding on citizens and officials.
Failure to comply with the legitimate demands of the tax police officer and obstructing the execution of his duties, shall entail liability in accordance with the law.
Tax police officers not liable for moral, material and physical harm caused by the offender in cases stipulated by the legislation of physical force, special means and firearms issue, if the injury is proportional to the force exerted by the opposition.
Article 15. Inadmissibility of interference in the activities of the tax police officer, no one has the right to interfere with the legitimate activities of tax police officer, except persons expressly authorized by law. Obstruction of the execution of the tax police officer their duties, an insult to his honour and dignity, threat, disobey, display violence or attack on his life, health and property in connection with the implementation of IM performance entail liability according to the legislation of the Russian Federation.
Article 16. Compulsory public personal and property insurance and compensation in case of death or personal injury (death) tax police officer, the State guarantees the social security tax police.
All employees are subject to compulsory State police tax personal and property insurance at the expense of the Republican budget of the Russian Federation.
Damage caused to property tax police officer in connection with the performance of his duties shall be compensated in full by means of the corresponding budget, with the subsequent recovering of this amount from the guilty persons.
Confirmation of connection, loss of or damage to property and injury caused to life and health tax police officer, with the performance of his duties is carried out by the parent body of the tax police or the Federal service of tax police. (As amended by federal law from 17.12.95 N 200-FZ) in case of death of the tax police in connection with the performance of his duties or his death (before the expiration of one year following separation from service) due to wounds, blunt trauma, disease, received during the period of service, the family of the deceased (deceased) and his dependants shall be paid one-time allowance in the amount of its 10-year salaries from the State budget of the Russian Federation.
Upon receipt of the tax police officer in connection with the performance of his duties injuries precluding for him the possibility of further service, he is paid a lump sum equal to its five-year salary from the Republican budget of the Russian Federation.
Tax police officers under official travel, enjoy the right of priority reservation and receive accommodation, purchase travel documents for all types of transport in accordance with the procedure established by the Government of the Russian Federation.
Article 17. Material and social amenities to ensure tax police and their families in the tax police and members of their families subject to the rights and facilities provided for in the regulation on the service in the tax police.
(Second part deleted-June 30, 2002 Federal law N 78-FZ)

Taxation tax police with special ranks shall be carried out in the manner prescribed by law for persons of ordinary and commanding structure of bodies of internal affairs. (Part three, considered part of the second as amended by the Federal law of June 30, 2002 N 78-FZ)
(Part four excluded from June 30, 2002, federal law N 78-FZ) pensions tax police and their families is carried out according to the rules and in accordance with the procedure established by law of the Russian Federation "on provision of pensions of persons held in the military service in internal affairs bodies, State fire service establishments and bodies of criminally-Executive system, and their families." (As amended by the Federal Act of 25 N 116-FZ) Tax Police Officers have the right to receive interest-free loans for individual and cooperative housing with installments on 20 years and repayment of 50 percent of the loans provided from the national budget of the Russian Federation. (Part of the fifth and sixth take respectively the third and fourth parts as amended by the Federal law of June 30, 2002 N 78-FZ)
(Part seven deleted-June 30, 2002 Federal law N 78-FZ) of local councils of people's Deputies may sell on concessional terms, housing officers of tax police in 50 per cent of the property value. (Part of the eighth considered part of the fifth edition of June 30, 2002 Federal law N 78-FZ) staff prosluzhivshimi in federal tax police bodies of at least 20 years after separation from service in the federal tax police bodies retained the right to preferential purchase of housing. (Part of the ninth considered part of sixth in edition of June 30, 2002 Federal law N 78-FZ) in case of death (death) tax police officer in connection with the performance of his duties for the family of the deceased (decedent) is eligible for the living space on the same grounds as there were when registering. When this living space is available no later than one year from the date of death (death) tax police officer.
For the tax police officers remains priority for housing is still at work.
Tax police officers apartment phones installed within one year from the date of submission of the application.
Places in pre-school institutions for children tax police provided local councils of people's Deputies within three months from the date of submission of the application.
Federal service of tax police and subordinate tax police bodies create funds at the expense of social development and in the manner prescribed by law for the State tax inspectorates. These tools are used to fund the promotion of tax police, development of social infrastructure, strengthening of material and technical basis, the tax police officers compensation expenses for the purchase of housing, financing of urgent and unforeseen costs for Executive and other purposes. Provision on the order of formation and use of the Social Development Fund of the federal tax police bodies alleged to be Director of the Federal service of tax police. (As amended by federal law from 17.12.95 N 200-FZ) Tax Police Officers in the performance of their duties are provided with vehicles equipped with secure communications and special signalling devices, as well as special equipment and weapons at the expense of the funds of the Republican budget of the Russian Federation.
Tax police officers and members of their families shall have the right to medical, sanatorium and other welfare services, including housing, to the norms and in accordance with the procedure defined in the regulation on the service in the tax police.
Tax police officers who use private transportation for official purposes, shall be paid monetary compensation in the prescribed amounts.
Bodies of State power and Administration can install and other, not provided for in this Act guarantees social protection tax police. (Part of tenth-eighteenth count respectively parts of the seventh to fifteenth in the edition of June 30, 2002 Federal law N 78-FZ), Article 18. Free travel tax police officers of the operational divisions and units of the physical protection of the federal tax police bodies in the territory of the Russian Federation shall have the right to free use of all modes of public transport, urban, suburban and local messages (except taxi), and are also entitled to free travel on trains, on the river and ships within serviced plots and in rural areas-passing transport.
SECTION VI of the FINANCIAL and logistical support to FEDERAL TAX POLICE BODIES Article 19. Financial and logistical support to federal tax police to finance the expenses of the federal tax police bodies is carried out at the expense of the target of the Republican budget of the Russian Federation.

Order and logistics standards of the federal tax police bodies are established by the Government of the Russian Federation.
The property of the federal tax police is a federal State property. The powers of the owner of that property management is implementing the Federal service of tax police. The specified property is not subject to privatization. (As amended by federal law from 17.12.95 N 200-FL) during the privatization of State property, used solely for the purposes of the federal tax police, is separated and transferred to the balance of the federal tax police bodies or is passed to indefinite and gratuitous use of the federal tax police bodies. The owner does not have the right to change the terms of use of the property by the tax police.
TITLE VII of the TAX POLICE'S RESPONSIBILITY for WRONGFUL ACTS. CONTROL and supervision of the FEDERAL TAX POLICE BODIES Article 20. The responsibility of the tax police and the right to appeal their illegal actions for wrongful acts of tax police officers incur the liability established by law. Harm caused to citizens, enterprises, institutions and organizations illegal actions of the tax police officer shall be compensated in the manner prescribed by criminal and civil law.
Tax police officer's actions can be appealed by citizens and legal persons in higher tax police bodies, Prosecutor's Office or court.
Article 21. Monitoring of the activities of the federal tax police. Supervision of legality of activity of the federal tax police supervision of the federal tax police bodies within its competence, exercise the Supreme Council of the Russian Federation and the Government of the Russian Federation.
Supervision of legality of activities of federal bodies of tax police of the Prosecutor General of the Russian Federation and the prosecutors subordinate to him.
The President of the Russian Federation, b. Yeltsin Moscow, Russia June 24, 1993 House Tips N 5238-I