The Federal Tax Police Bodies

Original Language Title: О федеральных органах налоговой полиции

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$20 per month, or Get a Day Pass for only USD$4.99.
Overtaken by Federal Law of June 306.2003 N 86-FZ A A class="doclink "href=" ?docbody= &prevDoc= 102024452&backlink=1 & &nd=102027852" target="contents "title=" "> from 24.12.93 y. N 2288; federal laws of 17.12.95 g. N 200-FZ; of 07.11.2000 N 135-FZ; of 30.12.2001 N 196-FZ; dated 30.06.2002. N 78-FZ; of 25.07.2002 N 116-FZ; of 31.12.2002 N 199-FZ This Law defines the legal basis, principles of organization and operation, system and structure, powers of federal tax police authorities. SECTION I GENERAL PROVISIONS Article 1. Federal Tax Police agencies of the Federal Tax Police are the law enforcement agencies and an integral part of the economic security forces of the Russian Federation. Article 2: Federal Tax Police tasks The tasks of the federal tax police authorities are: detecting, preventing and suppressing tax crimes and offences. The tax police authorities are obliged to inform the relevant law enforcement agencies about the other economic crimes; to ensure the safety of State tax inspections and to protect them Staff members from unlawful interference in the performance of official duties; prevention, detection and suppression of corruption in tax authorities. The federal tax police authorities may not be entrusted with tasks not covered by this Act. Article 3. The legal basis for the activities of the federal organs of the tax police is based on the Constitution of the Russian Federation, the Constitution of the Republic of the Russian Federation, and the Constitution of the Russian Federation. OF THE PRESIDENT OF THE RUSSIAN FEDERATION on taxation and law enforcement activities undertaken within their powers. Article 4. The principles of the activities of the federal organs of the tax police The activities of the federal tax police are based on the principles of: the rule of law; respect for human rights and freedoms; and a citizen; accountability and accountability to the highest legislative and executive authorities of the Russian Federation; combinations of vowels and silent forms of activity. The federal tax authorities do not allow the formation and activities of political parties or other public associations. Employees of the Federal Tax Police (hereinafter-the tax police) cannot be restricted in their official work by decisions of political parties and other public associations pursuing political goals. Federal tax police authorities carry out their activities in cooperation with other state bodies, public associations and citizens, as well as tax services of other states on the basis of international organizations. OF THE PRESIDENT OF THE RUSSIAN FEDERATION SECTION II SYSTEM AND STRUCTURE OF THE FEDERAL AUTHORITY TAIL Article 5. The federal tax police system Federal tax police agencies are a centralized system of tax police bodies with the accountability of subordinate bodies to the parent bodies and to the Director OF THE PRESIDENT OF THE RUSSIAN FEDERATION The federal tax police system is: Federal Tax Police Service of the Russian Federation on the Rights of the State Committee of the Russian Federation (hereinafter referred to as the Federal Tax Police Service); agencies of the Federal Tax Police Service on the republics, regions, obles, cities of federal importance, autonomous oblast, autonomous prefects (departments, divisions)-territorial bodies; tax police authorities of districts in the cities of Moscow and St. Petersburg, as well as interdistrict departments The departments of the Federal Tax Police Service are local tax police departments. In federal agencies of the tax police, in accordance with the legislation of the Russian Federation, the organizations necessary for their operation may be created. Federal Law of 17.12.95 g. N200-FZ) Article 6. Federal Tax Police Service is headed by the Director of the Federal Tax Police Service of the Russian Federation (in the rank of Chairman of the State Committee of the Russian Federation) OF THE PRESIDENT OF THE RUSSIAN FEDERATION The Director of the Federal Tax Service is the Director of the Federal Tax Police Service. 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 the Deputy Director of the Federal Tax Police Service are appointed to the The position is being dismissed by the Government of the Russian Federation by the Director of the Federal Tax Police Service of the Russian Federation. Heads of the Federal Tax Police Service of the Republic are appointed and dismissed by the Director of the Federal Tax Police Service of the Russian Federation in consultation with the governments of the republics of the Russian Federation. As a deliberative body in the Federal Tax Police Service and tax police offices, the republics will form a panel with a personal composition and a procedure for the submission of the Director of the Federal Tax Police Service, respectively. OF THE PRESIDENT OF THE RUSSIAN FEDERATION THE RUSSIAN FEDERATION The organization of the Federal Tax Police Service is determined by the regulation of the Federal Tax Police Service, approved by the Government of the Russian Federation. Federal Law of 17.12.95 g. N 200-FZ) Article 7. The territorial bodies of the tax police the Federal Tax Police Service of the Federal Tax Police Service of the Regions, Regions, Cities of Federal Value, Autonomous Regions, Autonomous Prefects are headed by heads, The Director of the Federal Tax Police Service of the Russian Federation (In the wording of Federal Law No. N 200-FZ) Tax Police of the Regional Tax Police, Regions form the Collegium, whose members are approved by the Director of the Federal Tax Police Service of the Russian Federation. (B The wording of the Federal Law of 17.12.95 N 200-FZ Local tax police authorities are headed by chiefs appointed and dismissed by the Federal Tax Police Service (Division) (...) (...) (In the wording of Federal Law No. N 200-FZ) The heads of territorial tax authorities, in cooperation with the heads of State tax inspeconates, ensure the realization of their tasks in the respective territories, organize, Coordinate and supervise the activities of the units subordinate to them. Article 8. Director of the Director of the Federal Service Taxation of the Russian Federation (In the Federal Law from 17.12.95 g. N200-FZ) Director of the Federal Tax Police Service of the Russian Federation: (Federal Law of 17.12.95 g. N200-FZ) organizes the activities of the Federal Tax Police Service and the [ [ Collegium]] of the identification, prevention and suppression of tax crimes Federal Tax Police agencies will receive federal and local taxes, fees and other obligatory payments in a timely and full budget system and the corresponding extra-budgetary funds of the Russian Federation; Federal Act from 17.12.95 g. N 200-FZ) is developing and submitting to the Government of the Russian Federation proposals for the staffing, financing and logistical support of the federal tax police; ensures the reliability of statistical reporting on detected and prevented federal tax police authorities of crime, nature, volume and results of operational search operations, regular generalization and improvement Federal Tax Police Practice, as well as Dissemination and implementation of best practices; approves within the authorized staffing and payroll of the list of posts, staffing table and central office structure of the Federal Tax Service Police, structural subdivisions, as well as the approximate structure and strength of the lower tax police; (In the wording of Federal Law 17.12.95 g. N 200-FZ defines the functional responsibilities of its deputy and structural subdivisions of the Federal Tax Police Service; (In the wording of Federal Law from 17.12.95 g. N200-FH) nominates and dismisals the heads and employees of the Federal Tax Police Service and its organizational units, except for persons, Special order of appointment and release from office of which is established by this Law; (In the wording of Federal Law 17.12.95 g. N200-FZ) represents the Federal Service of the Tax Police Service in State bodies, institutions and organizations of the Russian Federation and republics in the Russian Federation, as well as in relations with Law enforcement agencies of other states; (In the wording of Federal Law of 17.12.95 g. N200-FZ) publishes, on the basis of and pursuant to this Law, the mandatory orders, instructions and instructions issued by the Federal Tax Police to carry out operational activities; annuls the orders, instructions and instructions issued by the heads of subordinate organs of the Tax Police, contrary to this Act. Article 9. The interaction between the federal tax authorities and the tax authorities and other State bodies of the Russian Federation Interactions with tax authorities and other public authorities. The basis for interaction between federal authorities of the tax police, tax authorities and other state bodies is to ensure compliance with tax legislation, correctness of calculation, completeness and timeliness The introduction of taxes, fees and other obligatory payments into the relevant budgets. The State Tax Service of the Russian Federation, its local authorities and other public authorities are obliged to assist the federal tax police authorities in solving the tasks set out in this Act. State Tax Service of the Russian Federation, State tax inspections in the field and other state bodies on a motivated request from the federal tax police authorities allocate the specialists of their departments for To carry out joint inspections in the implementation of operational materials and conduct of supervisory checks on the correctness of payment of taxes, fees and other obligatory payments by legal entities and individuals. The decision on the allocation of specialists on the basis of a motivated request by the Federal Tax Police shall be made within five days of the receipt of the request. In the same time frame, when the operational need arises, the tax police authorities, on a reasoned request of the State Tax Service of the Russian Federation, State tax inspections in the field, other State bodies, The authorities assign tax police officers to check the facts of tax offences. Tax authorities, when detecting the fact of concealment of income (profits) or other tax objects by taxpayers in large and large amounts, are obliged to send the materials to the 10-day period territorial bodies of the tax police to make a decision in accordance with the law. (In the wording of Federal Law from 17.12.95 g. N 200-FZ) (Part 7 is deleted-Federal Law of 17.12.95 g. N200-FZ) In order to protect the interests of taxpayers, disputes arising between federal tax police authorities and tax authorities on the results of legal and physical checks carried out by individuals The federal authorities of the tax police are authorized by higher tax police authorities and higher tax authorities. In case of disagreement between the authorities, the decision on the subject matter of the dispute is taken by the Ministry of Finance of the Russian Federation, and in case of disagreement by one of the parties, the final decision is made by the Supreme Arbitration Court of the Russian Federation. THE RUSSIAN FEDERATION The Supreme Commercial Court of the Russian Federation shall receive material on the said disputes in its proceedings as a matter of priority. Federal tax police authorities notify the tax authorities about the implementation of operational materials on the facts of detecting and suppressing tax crimes, of the control checks of taxpayers. Federal tax police authorities, on a reasoned request of the State Tax Service of the Russian Federation, State tax inspections in the field ensure the personal safety of tax officials and members of their members Families. Leaders of tax authorities, tax police authorities, other public authorities responsible for monitoring compliance with tax legislation, in violation of the provisions of parts 4, 5 and 6 of this article Disciplinary, administrative and criminal liability in accordance with the law. (Part eight, ninth, tenth, eleventh, eleventh, tenth, ninth, tenth, tenth, in the wording of the Federal Law of 17.12.95 g. N200-FZ SECTION III , PERFORMANCE AND RIGHTS OF THE FEDERAL FEDERAL AUTHORITY Article 10. The duties of the Federal Tax Police of the Police Federal agencies of the tax police, according to the tasks assigned to them, are obliged: 1) to be carried out in accordance with the law Investigative activities, inquiries and pretrial investigations for the purpose of detecting and suppressing tax offences, searching for persons who have committed or suspected of committing these offences and taking measures Reparation for the damage caused to the State; (as amended by the Federal Act) of 17.12.95 g. N200-FZ) (2) conduct, within its jurisdiction, the tax crimes and violations cases; 3) receive, register statements, reports and other information about tax crimes; and (c) To ensure the safety and security of State tax inspections, the protection of their employees in the performance of their duties and their own security; 5) to execute within its competence the definition courts, judges ' orders, letters rogatory, investigators on the conduct of search and other legal actions, assist them in the production of individual proceedings; 6) assist To the tax authorities, the procurator's office, the preliminary investigation, the State security, the internal affairs and other public authorities in the detection, prevention and suppression of crimes and violations in the field of tax legislation; 7) conduct work on the identification and suppression of facts corruption in tax authorities and federal tax authorities; 8) collect and analyse information on the enforcement of tax legislation, forecast trends in the development of negative tax processes Legal and natural persons, as well as to inform the supreme organs of the State power and the administration of the Russian Federation of the characteristic processes in the society of concealment of income (profit) from taxation; 9) perform fingerprinting registration, To ensure the storage, use and destruction of fingerprinting information in accordance with the legislation of the Russian Federation. (In the wording of Federal Law of 07.11.2000) N 135-FZ) Employees of the Tax Police are required to maintain State, professional, commercial secrets, secrecy of deposits of individuals and other information they have received in the course of official duties. Article 11. The rights of federal tax police authorities [ [ Federal Tax Police]] [ [ Federal Tax Police]], to perform their tasks, are entitled: 1) to conduct search operations in accordance with the law in order to detect, prevent and suppress the concealment of income from taxation and tax evasion, the inquiry and the preliminary investigation under which the Act is administered by the federal authorities. of the Tax Police, as well as of the security; (In the wording of Federal Law 17.12.95 g. N200-FZ) 2) to exercise the rights granted by the law to tax authorities and foreign exchange agents; 3) The availability of sufficient taxpayer verification data (including control checks after checks conducted by the tax authorities) in full with the results of these checks. Decisions on acts of inspection and the application of appropriate sanctions are carried out by the head of the tax police authority or his deputy; (In the wording of the Federal Law from 17.12.95 g. N 200-FZ) 4) to suspend taxpayer transactions in banks and credit institutions for up to one month in cases of non-submission of documents relating to the calculation and payment of taxes. The decision to suspend transactions in these accounts is taken by the Chief of the Tax Police Service or his deputy; 5) to freely enter any production, storage, commercial or other premises regardless of the form The property and location used by the taxpayers to extract income (profits) and to examine them. About all cases of penetration into the residential premises used for individual and business activities, against the will of the citizens living there, the tax police shall notify the prosecutor within 24 hours of the date of entry; Infiltration; 6), in accordance with the competence of the federal tax police authorities, to make written warnings to the heads, the chief accountants and other officials of banks as a warning measure and other organizations, irrespective of legal and organizational forms and forms of Property, as well as citizens (individuals), with requirements for the elimination of violations of the law, timely and full payment of taxes and other obligatory payments, provision of accounting and other documentation within the prescribed time limits, maintenance In accordance with the law and, if necessary, the restoration of accounting records at the expense of the taxpayer's own funds, to monitor compliance with these requirements; (In the wording of the Federal Law of 17.12.95 g. N200-FZ) 7) check the identity documents of citizens and officials if there are reasonable grounds to suspect them of committing a crime or an administrative offence; 8) to call from the purpose of obtaining explanations, certificates, information of citizens of the Russian Federation, foreign nationals and stateless persons on matters within the competence of the federal authorities of the tax police; 9) to receive free from ministries, and enterprises, institutions and organizations, regardless of the form of property, the information necessary for the performance of the duties assigned to the federal authorities of the tax police, except in cases where the law has established a special procedure for obtaining such information. The information obtained by the Federal Tax Police authorities is used exclusively for official purposes and is not subject to disclosure; 10) to use means of communication and means of transport in urgent cases. belonging to enterprises, institutions and organizations or public associations (except communications and vehicles of diplomatic missions, consular and other institutions of foreign States, international organizations), the prevention, prosecution and detention of persons Committed or suspected of tax offences. Federal Tax Police authorities, at the request of owners of communications and vehicles, pay compensation for the losses and expenses incurred by the owners in such cases; 11) to draw up protocols on administrative offences within the limits of the powers granted by the law to the federal tax police authorities, administrative detention and other measures provided for in the legislation on administrative offences; 12) place an administrative detention on the property of legal and Individuals with consequent implementation of these assets in cases of non-compliance by such persons with duties to pay taxes, fees and other mandatory payments in order to ensure the timely receipt of the amounts concealed taxes, fees and other obligatory payments to the relevant budget; 13) to conduct an inquiry and preliminary investigation of offences under the jurisdiction of the federal authorities police, to conduct economic, judicial and research activities Forensics, public fingerprinting, and the use of fingerprinting information in accordance with the Russian Federation's legislation; (as amended by federal laws from 17.12.95 g. N 200-FZ; of 07.11.2000 N 135-FZ ) 14) Implement, where appropriate, the deployment of its operational staff to enterprises, institutions and organizations, regardless of the form of ownership in cases where otherwise received It is not possible to provide the necessary information on the forms and methods of concealment of income (profits). The deployment of operational staff is authorized by the Director of the Tax Police Department or his first deputy; 15) to take into account persons, objects and facts within the powers of the Federal Tax Police; 16) (b) To make, in accordance with the law, public authorities, officials of enterprises, institutions and organizations, regardless of their form of ownership, in voluntary associations, mandatory submissions and proposals for removal of the circumstances contributing to the commission of tax crimes and violations; 17) to store, carry and use service firearms, special means (other than water cannons, armoured vehicles and service dogs), to use physical force in the manner prescribed by the RSFSR Act. " About Militia"; 18) use free media to establish the circumstances of tax revenues. (b) Offences and violations, the perpetrators of crimes and violations, and the search for persons who are hiding from the initial inquiry, the investigation and the court; 19) to involve citizens with their consent to cooperate in the identification of the facts, forms and methods of the commission of crimes; and tax laws; 20) Pay up to 10 per cent of the tax, fees and other obligatory payments made to the relevant budget to the person who submitted the information on the tax offence or violation. (Part Two is no more effective-Federal Law of 30 December 2001 N196-FZ) (Part Three is no more effective-Federal Law of 30 December 2001 N196-FZ) SECTION IV , SERVICE OF THE FEDERAL REMEDY; A member of the Tax Police Service of the Tax Police of the Russian Federation is a member of the Federal Tax Police Service of the Russian Federation, who have reached the age of 20, who are capable of their personal and business qualities, education and health conditions Duties assigned to tax police officers. The tax police officer is the person holding the position in the Federal Tax Police, who has been assigned a special rank in the prescribed manner. The list of posts for which special ranks are assigned to tax police officers is approved by the Government of the Russian Federation. In federal tax police agencies a badge "Honorary member of the federal tax police" is established and is being awarded by the order of the Director of the Federal Tax Police Service OF THE PRESIDENT OF THE RUSSIAN FEDERATION N 200-FZ) The tax police issue uniforms, the samples of which are approved by the Government of the Russian Federation. Uniform clothing for tax police officers is provided free of charge at the expense of the republican budget of the Russian Federation. (Part Three is considered part four in the wording of Federal Law from 17.12.95 g. N 200-FZ) Employees of the tax police are subject to mandatory state fingerprinting registration in accordance with Russian legislation. (Part supplemented-Federal Law of 07.11.2000 N 135-FZ) Article 13. Passthrough of the service in the federal organs of the Taxation Police The procedure for service in federal tax police is regulated by the Regulations on Service in the Tax Police of the Russian Federation -Regulation on service in the tax police), approved by the Supreme Soviet of the Russian Federation. With federal tax police officers who have reached the age limit of their service and who are highly qualified, service contracts may be entered into Until they reached the age of 65, the Federal Tax Police Service of the Russian Federation. (The new part is supplemented by the Federal Law from 17.12.95 g. N 200-FZ) Employees of the tax police, who are serving in operational staff, in investigative units, physical protection units, as well as participating in intelligence operations 1 month of service in the Far North and similar locations, one month of service within two months. (In the wording of Federal Law No. N200-FZ) In the event of the transfer of a member of the tax police to the service of the prosecution service, the preliminary investigation, state security, internal affairs, the State Fire Department The service of his service in federal tax police bodies (tax investigation agencies) counts on the length of service in these bodies. (In the wording of Federal Law of 25.07.2002) N 116-FZ) The service of the service of the armed forces, the ranks of the ordinary and the commanding officers of the internal affairs agencies, the State Fire Service, and law enforcement officials The authorities and State tax inspects with a class rank are credited to the designated persons in the federal tax police. (In the wording of Federal Law of 25.07.2002) N 116-FZ) For tax police officers, the total working time is set at no more than 40 hours per week. If necessary, members of the tax police may be engaged in the performance of their duties in excess of the required time, as well as at night, on weekends and on holidays. In these cases, the tax police officers are provided with compensation in accordance with the procedure established by the labour legislation. The Tax Police Officer is granted annual and additional paid leave as well as other types of leave with the time required to travel to and from the place of leave, in accordance with Regulations of the Tax Police Service. Employees of the tax police are prohibited from performing other paid work on a part-time basis (other than scientific, teaching and creative activity), engage in individual or business activities, and Also be the charge d' affaires of a third person in the affairs of a public authority in which the persons concerned are members of the service. (Part Two, third, fourth, fifth, sixth and seventh parts respectively of the third, fourth, fifth, sixth, seventh and eighth parts of the federal law from 17.12.95 g. N 200-FZ) Article 13-1. Warranties for tax police officers, elected (appointed) to legislative (representative) or executive bodies or local authorities Members of the Federal Assembly of the Russian Federation elected by members of the State Duma of the Federal Assembly of the Russian Federation, deputies elected by members of the Council of the Federation of the Federal Assembly of the Russian Federation legislative (representative) bodies Representatives of the constituent entities of the Russian Federation Self-government or elected officials of local government shall suspend service with the federal tax police during the period of the exercise of their powers. Upon termination of these powers, the tax police officers shall be granted the former position, or with their consent, at any other duty station. The period of the exercise of these powers shall be calculated in the calendar year for the employees of the Tax Police, as well as in the length of service, which gives the right to the awarding of the next special title, additional leave, retirement pension for length of service, percentage supplement for a length of service. (Article padded-Federal law from 31.12.2002 N 199-FZ SECTION V { \cs6\f1\cf6\lang1024 } Social and Social Protection LOCATION Article 14. The obligation to fulfil the legal requirements of the tax police officer of the Tax Police Officer in the line of duty is a public authority and is under the protection of the State. The legitimate demands of the tax police officer are mandatory for citizens and officials. Failure to comply with the legal requirements of a tax police officer and an act that impedes the performance of his duties shall incur liability in accordance with the procedure established by law. Employees of the Tax Police shall not be responsible for the moral, material and physical harm caused to the offender by the use of physical force, special means and service in the legal cases provided for by law of a firearm, if the injury is commensurate with the strength of the countermeasure. Article 15. Inadmissibility of interference in the activity of the tax police officer No one may interfere in the lawful activities of a tax police officer other than those expressly authorized by law. Obstruction of the performance of his or her official duties by the tax police officer, the affront to his honour and dignity, threats, resistance, violence or attacks on his or her life, health and property in connection with the performance of his official duties OF THE PRESIDENT OF THE RUSSIAN FEDERATION Article 16. Mandatory State personal and property insurance and damages in case of death or injury of employee tax police State guarantees social protection Tax police officers. All employees of the tax police are subject to mandatory state personal and property insurance coverage at the expense of the republican budget of the Russian Federation. Damage to the property of a tax police officer in connection with the performance of his or her official duties shall be reimbursed in full from the relevant budget and subsequently recovered from the persons responsible. Confirty loss or damage to property, as well as damage to the health and life of a tax police officer, is carried out by a higher authority of the tax police or class="ed"> Federal Tax Police Service. (In the wording of Federal Law 17.12.95 g. N 200-FZ) In the event of death of a tax police officer in connection with the performance of his duties or his death (until one year after separation from service) due to injury, concussion, illness received in The period of service, the family of the deceased (deceased) and his dependents is paid a lump-sum payment of his 10 years ' salary from the republican budget of the Russian Federation. He is paid a lump sum in the amount of his or her career as a tax police officer in connection with the performance of his or her duties. 5. Five-year money from the republican budget of the Russian Federation. Employees of the Tax Police who are sent on official business are entitled to book and receive places at the hotel, and to purchase travel documents for all modes of transport in a manner determined by the Government of the Russian Federation. Article 17. The material and social welfare of the tax police officers and members of their families Members of the tax police and their family members are subject to the rights and benefits provided for in the Service Regulations in the tax police. (Part Two is excluded-Federal Law of 30.06.2002. N 78-FZ) Taxation of tax police officers with special ranks is implemented in the manner prescribed by the law for persons of ordinary and executive organs of internal affairs. class="ed"> (Part Three as part of the second edition of the Federal Law of 30.06.2002) N 78-FZ) (Part Four is excluded-Federal Law of 30.06.2002) N 78-FZ) Pensions for tax police officers and their families are performed according to the standards and in the manner prescribed by the Russian Federation Act " About Pensions for Persons in Military Service, Service in Home Affairs, State Fire Service, Agencies and Authorities penal correction system, and their families". 25.07.2002 N 116-FZ) Tax police officers are entitled to interest-free loans for individual and cooperative housing, with 20-year instalments and 50 per cent repayment of the loan provided of the republican budget of the Russian Federation. (Part 5 and 6, respectively, of the third and fourth parts of the federal law of 30.06.2002 g. N 78-FZ) (Part 7 is excluded-Federal Law of 30.06.2002) N 78-FZ) Local Councils of People's Deputies can sell 50 per cent of their value to the tax police on preferential terms. Federal Act No. N 78-FZ) For employees who have served in federal tax police authorities for at least 20 years, after separation from service, the federal tax police retain the right to purchase preferential housing. class="ed"> (Part 9 is considered part of the sixth version of the Federal Law of 30 June 2002). N 78-FZ) In the event of death (death) of a member of the tax police in connection with the performance of their duties for the family of the deceased (deceased), the right to obtain housing on the same grounds that were available at the time of death was retained taking into account. In this case, the residential area is provided no later than one year from the date of death (death) of a tax police officer. The tax police remain in the order of waiting for a place of work. Employees of the Tax Police are set up within one year from the date of application. The children of the tax police are provided by the local Councils of People's Deputies within three months from the date of the application. Federal Tax Police Service and lower tax police bodies create social development funds with funds and in the manner prescribed by the law for State tax inspections. These funds are used for the material encouragement of tax police officers, the development of its social infrastructure, the strengthening of the material and technical base, and the compensation of the tax police personnel for the cost of housing, Funding of urgent and unforeseen expenses for hospitality and other purposes. The regulation on the procedure for the formation and use of the Social Development Fund of the federal tax police is approved by the Director of the Federal Tax Police Service. Law of 17.12.95 g. N 200-FZ) Employees of the tax police are provided with road transport, equipped with secure radio and special signalling devices, as well as special equipment, and OF THE PRESIDENT OF THE RUSSIAN FEDERATION Tax police officers and their family members are entitled to medical, health-resort and other social and domestic services, including housing, standards and in accordance with the procedure laid down in the Tax Police Service Regulations. Employees of the tax police who use private transport for official purposes are paid monetary compensation in fixed amounts. State authorities and administrations may prescribe other than those provided for in this Act for the social protection of tax police officers. (Parts Tenth to 18 are considered as part of the seventh to fifteenth in the wording of Federal Law of June 30, 2002). N 78-FZ) Article 18. Free travel of tax police officers Employees of units and physical protection units of the federal tax police in the territory of the Russian Federation are entitled to free use of all The public transport modes of urban, suburban and local traffic (other than taxis), as well as the right of free passage in trains, on river and sea vessels in serviced areas, and in rural areas on the use of associated transport. SECTION VI FINANCIAL AND MATERIAL-TECHNICAL AUTHORITY FEDERAL TREATY BODIES Article 19. Financial and logistical support of the federal tax police authorities Financing of expenses of federal tax police bodies is made by the republican budget of the Russian Federation THE RUSSIAN FEDERATION The Government of the Russian Federation establishes the procedure and rules for the maintenance of the federal tax police. The property of the federal tax police is a federal state property. The property rights of the owner are managed by the Federal Tax Police Service. Such property is not subject to privatization. (In the wording of Federal Law No. N 200-FZ ) When the state property is privatized, property used exclusively for federal tax police purposes is separate and transferred to the federal tax police authorities or is transferred to the federal authorities of the tax police for an indefinite and non-free use. The owner is not entitled to change the terms of use of these property by federal tax police authorities. SECTION VII { \field { \field } { \field { \field } { \field } { \b } { \b } { \b } { \b MONITORING AND OVERSIGHT OF THE PERSPECTIVE OF THE FEDERAL TREATY BODIES Article 20. The liability of tax police officers and the right to challenge their illegal actions For illegal actions, tax police officials have a statutory responsibility. The harm caused to citizens, enterprises, institutions and organizations by the unlawful actions of a tax police officer is subject to compensation in the manner prescribed by criminal and civil law. The actions of a tax police officer can be appealed by citizens and legal entities to the higher authorities of the tax police, the prosecutor's office or the court. Article 21. Control over the activities of the federal authorities of the Taxation Police. Supervision of the legality of the activities of the federal tax police. The Supreme Council of the Russian Federation shall monitor the activities of the federal tax police within the limits of its powers. The Government of the Russian Federation. The Procurator-General of the Russian Federation and his subordinates are supervised by the Procurator-General of the Russian Federation. President of the Russian Federation B. Yeltsin , House of the Russian Federation 24 June 1993 N 5238-I