Taxpayer internet services from the Russian Federal Tax Service

During the working visit, Mikhail Mishustin described how the Russian Federal Tax Service has developed the concept of the project of modernization of the tax authorities, the purpose of which, in particular, is to increase the transparency of the tax authorities by significantly expanding the range of electronic services and creating a unified contact centre for information services around the clock, that in the future will completely eliminate the full-time interaction of the tax authority and the taxpayer.

In recent years, the range of electronic services provided by the Federal Tax Service of Russia has been constantly expanding. At the end of February 2013, a new service on the Federal Tax Service of Russia site has become available for taxpayers - legal entities "Personal taxpayer account for legal entities", though still in the pilot phase for taxpayers of the town of Dmitrov, Nizhny Novgorod oblast and several inspectorates in Moscow. The implementation into operation of the service "Personal taxpayer account for legal entities" is scheduled for December of this year, according to the plan of activities of the Federal Tax Service of Russia for 2013². This service allows you to: receive relevant information on tax arrears to the budget, the amounts assessed and paid tax payments, the presence of excess payments, outstanding payments, monitor the status of budget settlements, prepare and submit to the tax authority for specification of payment, application on offset / rebate, receive appropriate statements from the register in electronic form, to receive information on the progress of applications and requests, to control terms of the service rendering tax authority, obtain solutions of the tax authority for addressing a request. 

Besides this, there are more than 20 other services on the Federal Tax Service site for the taxpayer - legal entities, for example  "Contact the Federal Tax Service of Russia", "Verify yourself and counterparty", "Make an appointment online for the inspectorate", "Find out about complaint procedures", "Electronic filing of documents for the state registration of legal entities and individual entrepreneurs "," Access to the Unified State Register of Legal Entities and Unified State Register of Individuals".

The service "My personal taxpayer account for individuals" has already been put into operation throughout Russia as of October 1, 2012.³ It allows you to receive relevant information on tax arrears to the budget, on the amounts assessed and paid tax payments, on entities of movable and immovable property, monitor the status of payments to the budget, receive and print tax notices and receipts for tax payments, to pay the tax debt, contact the tax authorities without a personal visit to the tax office. 

For searching information on arrears of individuals in property, transport, land tax, tax on personal income, you can use the separate service - 'Find out your arrears" which provides the opportunity to search for information about tax debt of the 4 taxes mentioned, pay the tax debt or print the appropriate payment document for eventual payment thereof. In addition to these services, more than a dozen services are available online to individuals in the Russian Federal Tax Service portal, for example, "Contact the Russian Federal Tax Service", " Find out about complaint procedures", "Find out VAT number", "Create your own Business".

We note that the service 'Find out your arrears" can be used without full-time interaction between the tax authority and the taxpayer. In order to use the service "My personal taxpayer account for individuals", a personal visit to the inspectorate of the Federal Tax Service of Russia is required first, regardless of the place of registration. You need to have an identity document when contacting your district’s Russian Federal Tax Service. When contacting other Russian Federal Tax Service inspectorate outside of your local branch, it is necessary to have either the original or copy of the certificate of registration of an individual (certificate on assignment of VAT) besides the identity document. Thus, at the moment, obtaining the maximum set of possible electronic services requires an initial personal visit to the inspectorate, in addition, only a person holding a certificate of registration of an individual (certificate on assignment of VAT) can use these services.

E.E. Velikova  – Senior researcher of the Tax System Development Department

¹ http://www.nalog.ru/rub_mns_news/4111892/

² http://www.nalog.ru/mnsrus/plan_fns/

³ Order of the Russian Federal Tax Service dated 28.08.2012 № ММВ-7-6/582@