APPROVED: Head of Interdistrict Inspectorate of the Federal Tax Service of Russia No. 6 for the Ivanovo Region ___________________ S.R. Gatsin “____”______________200__
Job regulations
State Tax Inspector of the Desk Inspection Department of the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 6 for the Ivanovo Region
1. General provisions
In the Register of Positions of the Federal State Civil Service, the position of State Inspector of the Desk Inspection Department is assigned to the senior group of positions in the State Civil Service of the Russian Federation. The state tax inspector of the department of desk audits of the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 6 for the Ivanovo Region (hereinafter referred to as the state tax inspector) is appointed and dismissed by order of the head of the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 6 for the Ivanovo Region. Directly subordinate to the head of the department. desk inspections of the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 6 for the Ivanovo region. In its activities it is guided by the Constitution of the Russian Federation, the Tax Code of the Russian Federation, Decrees and orders of the President of the Russian Federation, decrees and orders of the Government of the Russian Federation, regulatory legal acts of the Ministry of Finance of Russia, the Federal Tax Service of Russia, the Federal Tax Service for the Ivanovo Region, the Regulations on the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 6 for the Ivanovo Region region, other regulatory legal acts of the Russian Federation and these official regulations.
2. Qualification requirements
In accordance with Article 12 of the Federal Law of July 27, 2004 No. 79-FZ “On the State Civil Service of the Russian Federation”, Decrees of the President of the Russian Federation of September 27, 2005 No. 1131 “On the qualification requirements for the experience of the state civil service (other types of public service) ) or work experience in their specialty for federal civil servants" dated July 26, 2008 No. 1127 "On amendments to Decree of the President of the Russian Federation dated September 27, 2005 No. 1131" On qualification requirements for length of service in the state civil service (other types of civil service) or work experience in their specialty for federal civil servants", dated December 31, 2005 No. 1574 "On the register of positions in the federal state civil service" and by order of the Federal Tax Service of Russia dated April 24, 2009 No. MM-7-4/259@ "On qualification requirements for professional knowledge and skills necessary for the performance of official duties by federal state civil servants of the central apparatus and territorial bodies of the Federal Tax Service,” the state tax inspector must have a higher professional education in economics. There are no qualification requirements for length of service in the civil service (public service of other types) or length of service (experience) in the specialty necessary to perform the duties of a state tax inspector. Qualification requirements for professional knowledge and skills necessary to perform the duties of a state tax inspector:
should know:
The Constitution of the Russian Federation, federal constitutional laws, federal laws;
decrees of the President of the Russian Federation, resolutions of the Government of the Russian Federation, other regulatory legal acts in relation to the performance of official duties;
legal basis for the federal state civil service;
rules of business etiquette, procedures for handling citizens’ requests;
rules and regulations of labor protection, safety and fire protection;
official regulations of the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 6 for the Ivanovo region;
procedure for working with official information, instructions for office work;
official regulations.
must have the skills:
work in the area corresponding to the direction of activity of the structural unit and the implementation of assigned tasks;
qualified work planning, examination of draft regulatory legal acts, preparation of official documents;
conducting office work, writing a business letter;
collecting and systematizing relevant information in the established field of activity, using computer and other office equipment, using software products.
3. Job responsibilities
Based on the tasks and functions defined by the Regulations on the Department of Desk Inspections, the state tax inspector is entrusted with the work of implementing the tasks and functions assigned to the department, including: - carrying out comprehensive and thematic control measures for compliance with the legislation on taxes and fees, conducting desk audits of submitted taxpayers - legal entities and entrepreneurs of tax returns for VAT, at the VAT “0” rate according to the attached list of taxpayers, including: - checking the timeliness and completeness of the submission of documents for VAT and the “0” VAT rate; - formal and analytical verification of submitted VAT documents; - calling taxpayers to give explanations; - sending requests for information and requesting documents; - analysis of the information provided and preparation of a report on the results of the inspection; - preparation and approval of a draft decision based on the results of the inspection; - direction of the decision based on the results of the inspection; - ensuring proceedings in cases of tax offenses; - selection of taxpayers for inclusion in the plan of on-site tax audits for VAT and “0” VAT rates; - analysis of the effectiveness of selecting VAT taxpayers based on the results of on-site tax audits; - analysis of tax evasion schemes, incl. major taxpayers, developing proposals for their prevention - carrying out intra-documentary and inter-documentary control over VAT during the desk audit, including using control ratios approved by the Federal Tax Service of Russia; - participation in the formation of statistical reporting on the results of inspections of compliance with legislation on taxes and fees, approved by the Federal Tax Service of Russia, exercising general control over the administration of VAT in the domestic market and maintaining the information resource “desk audits”; - carrying out, together with law enforcement and other regulatory authorities, activities to verify compliance with legislation on taxes and fees; - informing the department of registration and accounting of taxpayers about the existence of grounds for initiating the liquidation of taxpayers - legal entities and individual entrepreneurs; - providing information to the debt settlement department on available information about the flow of funds in taxpayers’ bank accounts, for which the tax authority has made a decision to collect taxes from funds or to suspend transactions; - ensuring compliance with tax and other secrets protected by law in accordance with the Tax Code, federal laws and other regulatory legal acts; - participation in the preparation of information materials for the management of the inspection on issues within the competence of the department; - formation, in accordance with the requirements for record keeping, of files with inspection materials marked “DSP”, for submitting them to the current archive of the inspection; - improving your professional level, independent study of tax legislation; - providing theoretical and practical assistance to department employees as necessary; - compliance with the rules of technical operation of electronic computer equipment, as well as official regulations and performance discipline; - carry out other functions provided for by other regulatory legal acts of the Russian Federation, the Federal Tax Service of Russia, the Federal Tax Service of Russia for the Ivanovo region.
4. Rights
The basic rights of the state tax inspector of the desk audit department are determined by Article 14 of the Federal Law of July 27, 2004 No. 79-FZ “On the State Civil Service of the Russian Federation.” Based on the established powers and within the limits of functional competence, the state tax inspector has the right to: make decisions in accordance with official duties; by proxy, exercise control (inspection) of federal executive authorities, institutions, organizations in accordance with the legislation of the Russian Federation on issues within the competence of the federal executive authority; conduct correspondence with federal executive authorities, state bodies of constituent entities of the Russian Federation, as well as enterprises, institutions and organizations of the Russian Federation and enterprises, institutions, organizations of foreign countries in accordance with current legislation; exercise other rights provided for by the Regulations on the inspection, the regulations on the department, and other regulations.
5. Responsibility
The state tax inspector of the desk audit department is responsible for failure to perform (improper performance) of official duties in accordance with the functional characteristics of the civil service position being filled: poor quality and untimely performance of tasks assigned to the department; non-compliance with the laws of the Russian Federation, regulations of the Ministry of Finance of Russia, orders, instructions, instructions and guidelines of the Federal Tax Service of Russia, the Federal Tax Service of Russia for the Ivanovo Region; disclosure of state and tax secrets, other information that became known to him in connection with the performance of official duties; bears financial responsibility for possible property damage associated with the nature of official activities; bears disciplinary liability for untimely execution of tasks, orders, instructions and instructions of superiors in the order of subordination of managers, with the exception of illegal ones, for untimely consideration within the limits of their official duties of appeals from citizens and public associations, as well as institutions and organizations, state bodies and local governments; the state of labor and performance discipline in the inspection; other job responsibilities provided for by these regulations.
6. List of issues on which the state tax inspector
has the right or obligation to make decisions independently. In accordance with the state civil position being filled and within the limits of functional competence, the state tax inspector of the department of desk audits has the right or obligation to make independent decisions on the following issues: execution of the tasks and functions assigned to the department; fulfilling the instructions of the Federal Tax Service of Russia, the department, the head of the inspection, exercising other powers established by the legislation of the Russian Federation; assessing the correctness of the application of liability measures provided for by law for violation of tax legislation; compiling and submitting approved tax and other reporting to the department in accordance with the established procedure;other issues provided for by the regulations on the inspection, the regulations on the department and other regulatory acts.
7. List of issues on which the state tax
the inspector has the right or obligation to participate in the preparation of draft acts and (or) draft management and other decisions. Within the limits of functional competence, takes part in the preparation of acts and (or) draft management and other decisions in terms of ensuring the preparation of relevant documents on the following issues: application of the legislation of the Russian Federation on taxes and fees; receive information from inspection officials in accordance with the functional responsibilities performed.8. Time frames and procedures for preparation, consideration,
procedure for agreeing and adopting draft decisions on the position being filled
The preparation of draft documents is carried out in accordance with the administrative regulations of the Federal Tax Service of Russia, orders and instructions of the Federal Tax Service of Russia, management, administrative regulations of management, inspection, as well as in accordance with the requirements of regulatory documents on office work in the Federal Tax Service of Russia.
9. The procedure for official interaction of the state tax inspector of the desk audit department
in connection with the performance of his official duties
The official interaction of the state tax inspector with civil servants of state bodies, other citizens, as well as with organizations, in connection with the performance of official duties, is determined by the administrative regulations of the department, inspection and provides for: presentation, in the prescribed manner, of a draft annual work plan and forecast indicators for tax on added value, as well as performance reports; carrying out its activities in cooperation with territorial bodies of federal executive authorities, executive authorities of constituent entities of the Russian Federation, local government bodies and state extra-budgetary funds, public associations, and other organizations; take part in planning the work of the department, developing all types of comprehensive programs and plans; organization, coordination and regulation of the implementation of all provisions reflected in the relevant programs; performing control and analysis functions; The output documents in this case are reports, acts, analytical reports and reports.
10. List of government services provided to citizens and
organizations in accordance with administrative regulations
In accordance with the state civil position being filled and within the limits of functional competence, the state tax inspector of the department of desk audits provides the following types of public services: carrying out state statistical observations in the tax system of the Russian Federation; creating conditions for the exercise of the rights of citizens, organizations and institutions to appeal decisions (including regulations), actions or inactions of tax authorities and their officials; creating a system for providing information to interested parties and providing them with advice on the functioning and development of the tax system in accordance with the legislation of the Russian Federation; other services.
11. Efficiency and effectiveness indicators
professional work activity of a state tax inspector
The effectiveness of the professional work of the state tax inspector of the desk audit department is determined on the basis of certain indicators: fulfillment of the task of mobilizing revenues administered by the Federal Tax Service of Russia into the federal budget and state extra-budgetary funds; dynamics of revenues administered by the Federal Tax Service of Russia; efficiency of tax administration (increase in income administered by the Federal Tax Service of Russia per 1 tax employee); growth of additional accrued income administered by the Federal Tax Service of Russia based on the results of control activities; timeliness and quality of desk audits; 100% coverage of submitted declarations by desk audits; reduction of tax debts subject to collection; other indicators. I have read the job regulations _____________ __________________ Signature Full name
Job Regulations of the Chief State Tax Inspector of the Field Inspection Department No. 4 of the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 16 for the Sverdlovsk Region Registration number (code) of the position according to the Register of Federal State Civil Service Positions, approved by Decree of the President of the Russian Federation of December 31, 2005 No. 1574 “On the Register of Federal State Civil Service Positions” civil service” – 11-3-3-094 I. General provisions 1.1. The position of the federal state civil service (hereinafter referred to as the civil service) of the chief state tax inspector of the field inspection department No. 4 of the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 16 for the Sverdlovsk Region (hereinafter referred to as the chief state tax inspector) belongs to the leading group of civil service positions in the “specialists” category. 1.2. The appointment and dismissal of the chief state inspector is carried out by order of the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 16 for the Sverdlovsk Region (hereinafter referred to as the inspection) in accordance with current legislation. 1.3. The chief state tax inspector reports directly to the head of the department. 1.4. In his activities, the chief state tax inspector is guided by the Constitution of the Russian Federation; Federal Law of July 27, 2004 No. 79-FZ “On the State Civil Service of the Russian Federation”; Labor Code of the Russian Federation; federal laws, decrees and orders of the President of the Russian Federation; decrees and regulatory legal acts of the Government of the Russian Federation; orders, instructions and instructions of the Ministry of Finance of the Russian Federation, the Federal Tax Service, orders of the Federal Tax Service of Russia for the Sverdlovsk Region, orders and instructions of the head of the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 16 for the Sverdlovsk Region (hereinafter referred to as the inspection), regulations on the department, Regulations for conducting on-site tax audits, approved by order of the Federal Tax Service of Russia dated September 25, 2008 No. MM-4-2/34dsp@, Instructions RM 11-2 and RM 11-3, and these official regulations. II. Qualification requirements for the level and nature of knowledge and skills, education, length of service in the civil service (public service of other types) or length of service (experience) in the specialty 2.1. To fill the position of chief state tax inspector of the department, the following requirements are established: a) availability of higher professional education; b) having at least two years of experience in the civil service (other types of civil service) or at least four years of work experience in the specialty; c) the presence of professional knowledge, including knowledge of the Constitution of the Russian Federation, federal constitutional laws, federal laws, decrees of the President of the Russian Federation and resolutions of the Government of the Russian Federation, other regulations and official documents regulating the relevant field of activity in relation to the performance of specific job duties; fundamentals of management and labor organization; the process of passing the civil service; norms of business communication; availability of knowledge in the field of information and communication technologies at a basic level of requirements: knowledge of hardware and software; opportunities and features of the use of modern information and communication technologies in government agencies, including the use of interdepartmental document flow, general issues in the field of information security; official regulations of the inspection; procedure for working with official information; basics of office work; labor protection and fire safety rules; d) availability of professional skills necessary to perform work in the area corresponding to the area of activity of the inspectorate; carrying out examination of draft regulatory legal acts; ensuring the fulfillment of the tasks set by management; effective planning of work time; analysis and forecasting of activities in the assigned area; using the experience and opinions of colleagues; availability of work skills that meet the basic level of requirements in the field of information and communication technologies: skills in working with internal and peripheral devices of a computer, working with information and telecommunication networks (including the Internet), in an operating system, in a word processor, with spreadsheets, with databases; email management; preparing presentations, using graphic objects in electronic documents; working with systems of interaction with citizens and organizations; working with project management systems; preparation of business correspondence and management acts. III. Job duties, rights and responsibilities 3.1. The basic rights and responsibilities of the chief state tax inspector, as well as the prohibitions and requirements related to the civil service that are established in relation to him, are provided for in Articles 14, 15, 17, 18 of the Federal Law of July 27, 2004 No. 79-FZ "On State Russian civil service
Appendix No. 1 to the Order of the Federal Tax Service of Russia
dated 12/05/2011 N ММВ-7-4/908@
I APPROVED Head of Department _________ (___________________________) (signature) (last name, initials) dated "__" ______________ 201_
Job regulations of the head of department ___________________________________ (name of department and department) of the Federal Tax Service
Registration number (code) of the position according to the Register
positions of the federal state civil service, approved by Decree of the President of the Russian Federation of December 31, 2005 N 1574 “On the Register of positions of the federal state civil service” - 09-3-3-022
I. General provisions
1. The position of the federal state civil service (hereinafter - the civil service) of the head of the department (indicate the name of the department and department) of the Federal Tax Service (hereinafter - the head of the department) belongs to the leading group of civil service positions in the category "specialists".
2. The appointment and dismissal of the head of a department is carried out by order of the Federal Tax Service of Russia.
The head of the department reports directly to the head of the department (deputy head of the department supervising the department).
II. Qualification requirements for the level and nature of knowledge and skills, education, length of service in the civil service (other types of public service) or length of service (experience) in the specialty
3. To fill the position of head of a department, the following requirements are established:
a) presence of higher professional education;
b) having at least two years of experience in the civil service (other types of civil service) or at least four years of work experience in the specialty;
c) the presence of professional knowledge, including knowledge of the Constitution of the Russian Federation, federal constitutional laws, federal laws, decrees of the President of the Russian Federation and resolutions of the Government of the Russian Federation, other regulations and official documents regulating the relevant field of activity in relation to the performance of specific job responsibilities, the fundamentals of management and labor organization, the civil service process, business communication standards, forms and methods of work using automated controls, official regulations of the central office of the Federal Tax Service of Russia, procedures for working with official information, the basics of office work, labor protection and fire safety rules; hardware and software; opportunities and features of the use of modern information and communication technologies in government agencies, including the use of interdepartmental document flow capabilities; general issues in the field of information security;
d) the presence of professional skills necessary to perform work in the area corresponding to the direction of activity of the structural unit, carry out examination of draft regulatory legal acts, ensure the implementation of tasks set by management, effectively plan work time, analyze and forecast activities in the assigned area, use the experience and opinions of colleagues , work: with internal and peripheral devices of a computer, information and communication networks (including the Internet), in the operating system, in a text editor, with spreadsheets, with databases; email management; preparing presentations, using graphic objects in electronic documents, preparing business correspondence and acts of the Federal Tax Service.
III. Job duties, rights and responsibilities
4. The basic rights and responsibilities of the head of the department, as well as the prohibitions and requirements related to the civil service that are established in relation to him, are provided for in Articles 14, 15, 17, 18 of the Federal Law of July 27, 2004 N 79-FZ "On State civil service of the Russian Federation".
5. The head of the department exercises other rights and performs duties provided for by the legislation of the Russian Federation, the Regulations on the Federal Tax Service, approved by Decree of the Government of the Russian Federation of September 30, 2004 N 506, the regulations on the management (indicate the name of the department) of the central office of the Federal Tax Service of Russia, approved by order of the Federal Tax Service of Russia dated "__" 20__, regulations on the department (indicate the name of the department), orders (instructions) of the Federal Tax Service of Russia, instructions from the management of the Federal Tax Service.
(List the rights and responsibilities of the head of the department).
6. The head of a department may be held accountable for failure to perform or improper performance of official duties in accordance with the legislation of the Russian Federation.
IV. List of issues on which the head of the department has the right or obligation to independently make management and other decisions
7. When performing official duties, the head of the department has the right to independently make decisions on the following issues:
(List the issues on which the head of the department has the right to independently make management and other decisions).
8. When performing official duties, the head of the department is obliged to independently make decisions on the following issues:
(List the issues on which the head of the department is obliged to independently make management and other decisions).
V. List of issues on which the head of the department has the right or obligation to participate in the preparation of draft regulatory legal acts and (or) draft management and other decisions
9. The head of the department, in accordance with his competence, has the right to participate in the preparation (discussion) of the following projects:
(List the types of draft regulatory legal acts and (or) draft management and other decisions in the preparation of which the head of the department has the right to participate in accordance with his competence).
10. The head of the department, in accordance with his competence, is obliged to participate in the preparation (discussion) of the following projects:
regulations on department and management;
vacation schedule for civil servants of the department;
other acts on behalf of the immediate supervisor and management of the Federal Tax Service of Russia.
VI. Time frames and procedures for preparing and reviewing draft management and other decisions, the procedure for agreeing on and making these decisions
11. In accordance with his official duties, the head of the department makes decisions within the time limits established by legislative and other regulatory legal acts of the Russian Federation.
VII. Procedure for official interaction
12. The interaction of the head of the department with federal state civil servants of the Federal Tax Service of Russia, civil servants of other government bodies, as well as with other citizens and organizations is built within the framework of business relations based on the general principles of official conduct of civil servants, approved by the Decree of the President of the Russian Federation of August 12, 2002 . N 885 “On approval of the general principles of official conduct of civil servants” (Collection of Legislation of the Russian Federation, 2002, N 33, Art. 3196; 2007, N 13, Art. 1531; 2009, N 29, Art. 3658), and requirements for official conduct established by Article 18 of the Federal Law of July 27, 2004 N 79-FZ "On the State Civil Service of the Russian Federation", as well as in accordance with other regulatory legal acts of the Russian Federation and orders (instructions) of the Federal Tax Service of Russia.
VIII. List of government services provided to citizens and organizations in accordance with the administrative regulations of the Federal Tax Service
13. Indicate a complete list of government services provided or provide that government services are not provided.
IX. Indicators of efficiency and effectiveness of professional work activities
14. The effectiveness of the professional performance of the head of the department is assessed according to the following indicators:
the volume of work performed and the intensity of labor, the ability to maintain high performance in extreme conditions, compliance with official discipline;
timeliness and efficiency of execution of instructions;
the quality of the work performed (preparation of documents in accordance with established requirements, complete and logical presentation of the material, legally competent drafting of the document, absence of stylistic and grammatical errors);
professional competence (knowledge of legislative and other regulatory legal acts, breadth of professional horizons, ability to work with documents);
the ability to clearly organize and plan the implementation of assigned tasks, the ability to rationally use working time, and set priorities;
a creative approach to solving assigned problems, activity and initiative in mastering new computer and information technologies, the ability to quickly adapt to new conditions and requirements;
awareness of responsibility for the consequences of their actions.
Deputy Head of the Department (supervising department) ______________________________ (full name) (signature)
Familiarization sheet
┌─────┬──────────────────┬────────────── ─┬──────── ───────┬────────────────┐ │ N │ Last name, first name, │ Date and signature │ Date and number │ Date and number │ │ p /p │ patronymic │in familiarizing │ with the │ order │ │ │ │ with the official │ appointment for │on the │ release │ │ │ │ regulations and │ position │ from the position │ │ │ │ in receiving │ │ │ │ │ │ its copies │ │ │ ├ ─────┼──────────────────┼─────────────── ┼───────── ──────┼────────────────┤ │ │ │ │ │ │ ├─────┼─ ──────────── ─────┼───────────────┼───────────────┼── ────────── ────┤ │ │ │ │ │ │ └─────┴──────────────────┴─ ──────────── ──┴───────────────┴────────────────┘
Chief State Tax Inspector of Desk Inspection Department No. 1 of the Interdistrict Inspectorate of the Federal Tax Service
№31 in the Sverdlovsk region
^ General provisions
In the Register of positions in the federal state civil service, the position being filled is classified as one of the leading group of positions in the state civil service of the Russian Federation in the specialist category.
Appointed to the position and dismissed by order of the head of the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 31 for the Sverdlovsk Region.
Directly subordinate to the head of the desk inspection department No. 1.
In his activities, the chief state tax inspector of the desk audit department No. 1 is guided by: the Constitution of the Russian Federation; Federal Law of May 27, 2003 No. 58-FZ “On the civil service system of the Russian Federation”; Federal Law of July 27, 2004 No. 79-FZ “On the State Civil Service of the Russian Federation”; Tax Code of the Russian Federation; Decrees and orders of the President of the Russian Federation; Resolutions and orders of the Government of the Russian Federation; Other federal regulatory legal acts relating to the activities of the Federal Tax Service of Russia (a territorial body of the Federal Tax Service of Russia); Other regulatory legal acts relating to the activities of a civil servant, job regulations, instructions for workplaces, if necessary, documents regulating work with official information and others.
^ 2. Qualification requirements
In accordance with Article 12 of the Federal Law of July 27, 2004 No. 79-FZ “On the State Civil Service of the Russian Federation,” the chief state tax inspector must have a higher professional education.
In accordance with Decree of the President of the Russian Federation dated September 27, 2005 No. 1131 “On qualification requirements for length of service in the state civil service (public service of other types) or length of service in the specialty for federal state civil servants” (as amended by the Decree of the President of the Russian Federation dated July 26. 2008 No. 1127) when appointed to the specified position, the length of service in the civil service (civil service of other types) must be at least two years of experience in the state civil service or at least four years of work experience in the specialty.
Qualification requirements for professional knowledge and skills necessary to perform the duties of the chief state tax inspector are established on the basis of Order of the Federal Tax Service of Russia dated April 24, 2009 No. MM-7-4/259@ “On qualification requirements for professional knowledge and skills necessary for performance of official duties by federal state civil servants of the central apparatus and territorial bodies of the federal tax service.”
Lore:
Must know: the Constitution of the Russian Federation, federal constitutional laws, federal laws; decrees of the President of the Russian Federation, resolutions of the Government of the Russian Federation, other regulatory legal acts in relation to the performance of official duties; legal basis for the federal state civil service, the basis of management, labor organization and office work; advanced domestic and foreign experience in tax administration; forms and methods of working with the media, citizens' appeals, rules of business etiquette; rules and regulations of labor protection, safety and fire protection; official regulations of the central office, territorial body of the Federal Tax Service; procedure for working with official information; official regulations.
Professional skills:
Must have the following skills: work in the field corresponding to the area of activity of the structural unit, conducting business negotiations, public speaking, writing a business letter, examining draft regulatory legal acts, preparing official documents, collecting and systematizing up-to-date information in the established field of activity, using computer and other office equipment , use of software products.
^ 3. Job responsibilities
Based on the tasks and functions defined by the Regulations on the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 31 for the Sverdlovsk Region, the chief state tax inspector of the desk audit department No. 1 is assigned the following functions:
conducting desk tax audits of tax reporting on all types of taxes and fees, as well as information in Form 2 of personal income tax, submitted by taxpayers - legal entities, within the time limits established by the Tax Code of the Russian Federation, the Regulations for conducting desk tax audits;
Conducting desk tax audits on VAT, including tax amounts claimed for reimbursement:
conducting desk audits of VAT returns to verify the validity of the declared 0% rate, as well as the legality of tax deductions.
Conducting audits to determine whether taxpayers comply with currency legislation;
conducting desk tax audits in accordance with an individual quarterly plan agreed with the head of the desk audit department No. 1;
conducting a desk analysis of the submitted accounting and tax reporting for the comparability of indicators, including using the resources of the EDI software package;
carrying out control measures for compliance with the currency legislation of the Russian Federation;
bringing taxpayers to tax liability as provided for in the Tax Code of the Russian Federation for committing tax offenses;
carrying out proceedings on cases of administrative offenses committed by officials in the field of tax and currency legislation;
carrying out a set of tax control measures for taxpayer organizations that submit accounting and tax reports with zero indicators or do not submit reports;
initiation of the procedure for suspending transactions on the accounts of a taxpayer-organization in a bank, in accordance with Art. 76 of the Tax Code of the Russian Federation, in case of failure to submit tax returns within the deadlines established by law;
implementation of the necessary control measures in relation to taxpayer organizations that have submitted to the tax authority a notice of change of location, reorganization, liquidation;
implementation of tax control measures in relation to taxpayers - organizations that have submitted an application to the tax authority for offset, return of funds from the budget;
registration of the results of tax audits carried out, in accordance with the Regulations for conducting desk tax audits of tax reporting and registration of its results;
preparation of materials from desk tax audits for the legal department in the event of a case being assigned to the Arbitration Court of the Russian Federation of the Sverdlovsk Region, or the Supreme Arbitration Court of the Russian Federation;
representing, if necessary, the interests of the tax authority in the Arbitration Court of the Russian Federation for the Sverdlovsk Region, in the Supreme Arbitration Court of the Russian Federation;
preparation of draft documents (certificates, notifications, certificates), the provision of which is provided for by the Tax Code of the Russian Federation.
implementation of the department’s work plan, record keeping, ensuring the safety of documents, compliance with tax secrecy;
replacing individual department employees in case of their absence;
must know the instructions for workplaces RM 10-2, RM 10-5.
Fulfillment of control tasks of the Federal Tax Service of Russia in the Sverdlovsk region.
Drawing up statistical reporting assigned to the department and sending it to the Federal Tax Service of Russia for the Sverdlovsk region.
strict fulfillment of the basic duties of a state civil servant, defined in Art. 15 of the Federal Law of July 27, 2004 No. 79-FZ "On the State Civil Service of the Russian Federation", complies with the restrictions established by Art. 16 Federal Law dated July 27, 2004 No. 79-FZ;
annually submits to the inspection information about his income, property and property-related obligations and about the income, property and property-related obligations of his spouse and minor children;
is obliged to notify the inspection management, prosecutorial authorities or other government bodies about all cases of persons applying for the purpose of inducing them to commit corruption offences;
I am obliged to take measures to prevent any possibility of a conflict of interest, to notify my immediate superior in writing about the conflict of interest that has arisen or about the possibility of its occurrence as soon as I become aware of it;
when owning securities, shares (participatory interests, shares in the authorized (share) capitals of organizations), is obliged, in order to prevent conflicts of interest, to transfer securities, shares (participatory interests, shares in the authorized (share) capitals of organizations) to trust management in accordance with legislation of the Russian Federation.
within two years after dismissal from public service, when concluding employment contracts, he is obliged to provide information about his last place of service to the representative of the employer (employer).
undergoes state fingerprint registration.
when working with the UBD, the FIR is obliged to (a) comply with the regime restrictions established by the instructions for working with the UDFIR;
performs additional duties in the field of civil defense and emergency situations established by orders of the head of the inspection;
complies with the requirements for the use of cellular, paging and trunk communication devices at the inspection location.
within the functional responsibilities of the department, he is fully proficient in working with software systems (hereinafter referred to as PC) - “EDI”, “EDS Region” and other PCs used in the inspection.
systematically study tax and legal legislation, improve your skills;
ensure the safety of information constituting commercial and tax secrets, documents for official use, the procedure for working with official information;
ensure compliance and protection of the rights and legitimate interests of citizens;
act in strict accordance with the Tax Code and other federal laws;
implement, within the limits of their competence, the rights and obligations of tax authorities;
treat taxpayers, their representatives and other participants in tax legal relations correctly and carefully, and not humiliate their honor and dignity;
keeps the work area clean and tidy.
at the location of the inspection and when performing official duties outside the location of the inspection, he is obliged to comply with the general principles of behavior of a state civil servant and to have a business style of dress.
carry out other instructions from the inspection management.
I have been informed that when I perform my official duties, it is possible to use special technical means of control, as well as carry out additional verification measures based on the information I provided to the inspection about income and property-related obligations.
4. Rights
The basic rights of the chief state tax inspector of the office audit department No. 1 are determined by Article 14 of the Federal Law of July 27, 2004 No. 79-FZ “On the State Civil Service of the Russian Federation”.
Based on the established powers, the chief state tax inspector of the desk audit department No. 1 has the right to:
4.1 ensuring appropriate organizational and technical conditions necessary for the performance of official duties;
4.2 familiarization with the official regulations and other documents defining his rights and responsibilities for the civil service position being filled, criteria for assessing the effectiveness of the performance of official duties, performance indicators of professional service activities and conditions for job growth;
4.3 rest, ensured by establishing the normal length of service time, providing days off and non-working holidays, as well as annual paid basic and additional leaves;
4.4 wages and other payments in accordance with this Federal Law, other regulatory legal acts of the Russian Federation and the service contract;
4.5 receiving, in the prescribed manner, information and materials necessary for the performance of official duties, as well as making proposals for improving the activities of the state body;
4.6 access in the prescribed manner to information constituting a state secret, if the performance of official duties involves the use of such information;
4.7 access in accordance with the established procedure in connection with the performance of official duties to state bodies, local government bodies, public associations and other organizations;
4.8 familiarization with reviews of his professional performance and other documents before adding them to his personal file, materials of his personal file, as well as the inclusion of his written explanations and other documents and materials in his personal file;
4.9 protection of information about a civil servant;
4.10 job promotion on a competitive basis;
4.11 professional retraining, advanced training and internship in the manner established by this Federal Law and other federal laws;
4.12 membership in a trade union;
4.13 consideration of individual official disputes in accordance with this Federal Law and other federal laws;
4.14 carrying out an internal audit at his request;
4.15 protection of their rights and legitimate interests in the civil service, including appealing their violation to the court;
4.16 medical insurance in accordance with this Federal Law and the Federal Law on Medical Insurance of Civil Servants of the Russian Federation;
4.17 state protection of his life and health, the life and health of his family members, as well as property belonging to him;
4.18 state pension provision in accordance with federal law.
4.19 A civil servant has the right, with prior notification of the employer’s representative, to perform other paid work, unless this entails a conflict of interest.
5. Responsibility
The chief state tax inspector of the desk audit department No. 1 is responsible for failure to perform (improper performance) of official duties in accordance with the tasks and functions of the Interdistrict Federal Tax Service Inspectorate No. 31 for the Sverdlovsk region, instructions from the head of the desk audit department No. 1.
6. List of issues on which the chief state tax inspector of desk audit department No. 1 has the right or obligation to participate in the preparation of draft regulatory legal acts and (or) draft management and other decisions
Within the limits of functional competence, takes part in the preparation of draft Decisions on bringing (refusing to bring) to tax liability, Decisions on suspending transactions on the current accounts of taxpayer organizations, Decisions on reimbursement (refusal to reimburse) amounts of value added tax at tax rates of 18% , 0%.
^ Time frames and procedures for preparation, consideration, procedure for approval and adoption of draft decisions on the position being filled
Preparation of draft documents is carried out in accordance with the requirements of the Instructions for Documentation Support of Public Administration of the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 31 for the Sverdlovsk Region.
^ 9. The procedure for official interaction of the chief state tax inspector of the department of desk audits No. 1 in connection with the performance of his official duties
Official interaction with civil servants of the inspection, civil servants of state bodies, other citizens, as well as with organizations, in connection with the performance of official duties by the chief state tax inspector of the department of desk audits No. 1 includes: interaction with employees of the inspection; management team of the inspection; with the Office of the Federal Tax Service for the Sverdlovsk Region.
^ 10. List of government services provided to citizens and
organizations
In accordance with the state civil position being filled and within the functional competence, the chief state tax inspector of the desk audit department No. 1 takes part in ensuring the provision of public services, including informing taxpayers on the results of the control activities of the tax authority, consulting and preparing responses to taxpayers’ requests for application legislation on taxes and fees, as well as regulatory legal acts adopted in accordance with it.
^ 11. Indicators of efficiency and effectiveness of professional
official activities
The efficiency and effectiveness of the professional official activities of the chief state tax inspector of the desk audit department No. 1 is determined by the dynamics of growth in revenues administered by the Federal Tax Service of Russia, the quantity, quality and efficiency of desk tax audits carried out, and other tax control measures.
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