On Introducing Changes And Additions Into The Law Of The Rsfsr "on State Tax Service Of The Rsfsr

Original Language Title: О внесении изменений и дополнений в Закон РСФСР "О Государственной налоговой службе РСФСР"

Read the untranslated law here: http://pravo.gov.ru/proxy/ips/?doc_itself=&infostr=x&backlink=1&fulltext=1&nd=102060909

RUSSIAN FEDERATION FEDERAL LAW on amendments and additions to the law of the RSFSR "on State tax service of the RSFSR adopted by the State Duma June 23, 1999 the year approved by the Federation Council of the year June 25, 1999 (as amended by the federal laws on Jul 18, 2005 N 90-FZ;
from 27.07.2006 no. 137-FZ), Article 1. Amend the Act of the RSFSR "on State tax service of the RSFSR" (records of the RSFSR Congress of people's deputies and the Supreme Soviet of the RSFSR, 1991, no. 15, St. 492; Gazette of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, no. 33, art. 1912; N 34, art. 1966; 1993, N 12, art. 429; Collection of laws of the Russian Federation, 1996, no. 25, art. 2958; 1997, no. 47, art. 5341) the following amendments and supplements: 1. the name of the law shall be amended as follows: "the law of the Russian Federation" on the tax authorities of the Russian Federation ";
in the text of the law, the word "RSFSR" were replaced by the words "Russian Federation" in appropriate cases.
2. articles 1-4 shall be amended as follows: article 1. Tax authorities of the Russian Federation (hereinafter referred to as the tax authorities)-a unified system for monitoring compliance with the tax legislation of the Russian Federation, correct calculation, completeness and timeliness in the corresponding budget of taxes and other obligatory payments established by the legislation of the Russian Federation, as well as monitoring the currency legislation of the Russian Federation carried out within the competence of tax authorities.
Article 2. The centralized system of tax bodies consists of the Ministry of the Russian Federation under taxes and tax collections and its territorial bodies.
Article 3. Tax authorities in its activity is guided by the Constitution of the Russian Federation tax code of the Russian Federation and other federal laws, this law and other legislative acts of the Russian Federation, normative legal acts of the President of the Russian Federation and the Government of the Russian Federation, as well as regulatory legal acts of the bodies of State power of the constituent entities of the Russian Federation and bodies of local self-government, adopted within the limits of their powers in matters of taxes and fees.
Article 4. Tax authorities are tackling their tasks in cooperation with the federal bodies of executive power, bodies of State power of the constituent entities of the Russian Federation and bodies of local self-government.
3. In articles of chapters II, III, IV and in the text of the Act, the words "State tax service", "internal revenue service", "State Tax Inspectorate", "tax inspection", "inspection" in appropriate cases be replaced by the words "the tax authorities" in appropriate cases.
4. In article 6: the words "the main task of the State tax service of the RSFSR is" were replaced by the words "the main objectives of the tax authorities are";
the words "and the constituent republics of the RUSSIAN SFSR" deleted;
supplement article with the words ", as well as exchange controls, executed in accordance with the legislation of the Russian Federation on currency regulation and currency control and this Act."
5. In article 7: the first paragraph shall be reworded as follows: "the tax authorities shall be entitled:";
in paragraph 1, the words "in ministries and departments, enterprises, institutions and organizations, based on any of the forms of ownership, including joint ventures, associations and organizations, with the participation of Soviet and foreign legal persons and citizens, citizens of the USSR, foreign citizens and persons without citizenship (hereinafter referred to as-enterprises, institutions, organizations and citizens)" were replaced by the words "in the bodies of State power and bodies of local self-government , organizations, citizens of the Russian Federation, foreign citizens and persons without citizenship (hereinafter referred to as the organs, organizations and citizens) ";
in paragraph 2 the words "issue on the basis of the decisions of the Executive Committees of Councils of people's deputies of citizens engaged in self-employment, patents and registration certificates" deleted;
in paragraph 7, the words "the principal State Tax Inspectorate" should be replaced by the words "Ministry of the Russian Federation under taxes and tax collections";
paragraphs 8 and 9 should read: "8. To decide on calling the authorities, organizations and citizens accountable for committing tax offences in the manner prescribed by the tax code of the Russian Federation.
9. To recover arrears of taxes and collect fines in the manner prescribed by the tax code of the Russian Federation. "; (Repealed-the Federal law dated 27.07.2006 no. 137-FZ) (Repealed-the Federal law dated 27.07.2006 no. 137-FZ) (Repealed-federal law on Jul 18, 2005 N 90-FZ) (Repealed-federal law on Jul 18, 2005 N 90-FZ)
6. In article 8 the numbers "8-12" replace numerals "8-13".
7. articles 9 and 10 shall be amended as follows: "article 9. Superior tax authorities have the right to revoke decisions of subordinate tax authorities in case of inconsistency with the Constitution of the Russian Federation, federal laws and other regulatory legal acts.
Article 10. Officials of tax authorities perform duties stipulated by the tax code of the Russian Federation. "

8. (repealed-the Federal law dated 27.07.2006 no. 137-FZ)
9. Article 14 shall be amended as follows: ' article 14. Appealing acts of tax authorities and actions or omissions of their officers, investigating complaints and taking decisions on them is determined by the tax code of the Russian Federation. "
10. In article 15, the words "the Council of Ministers of the RSFSR and ministerial councils republics in the RSFSR", replace the words "the Government of the Russian Federation and the bodies of the Executive power of the constituent entities of the Russian Federation", the word "school" should be replaced by "comprehensive".
11. articles 16 and 17, the words "means of the Republican budget of the RSFSR" was replaced with the words "federal budget", the word "employee" in appropriate cases "should be replaced with the word" worker "in appropriate cases.
12. Article 18 shall be amended as follows: "article 18. Managers and specialists of tax authorities are assigned in accordance with their position, qualifications and seniority ranks.
Position to cool ranks of employees of tax authorities and the amount of supplements for ranks shall be approved by the President of the Russian Federation. "
Article 2. This federal law shall enter into force on the day of its official publication.
The President of the Russian Federation and to entrust the Government of the Russian Federation to bring its normative acts in compliance with this federal law.
The President of the Russian Federation, b. Yeltsin, Kremlin, Moscow, N 151 July 8, 1999-FZ