Contents / Taxpayers


		TAXPAYERS are organisations and natural persons who are under an obligation to pay taxes and/or charges


	NATURAL PERSONS, including individual entrepreneurs

All organisations and individual entrepreneurs must be registered with tax bodies within 10 days following the date of their state registration.
Registration with tax bodies is performed at the place of organisation's location (residential address for individual entrepreneurs)
An organisation acting via separate divisions, property or vehicles must register both at its place of location and at the place of location of each of its division and its property
Natural persons who are not individual entrepreneurs are not obliged to register with the tax bodies on their own
Each taxpayer is given a personal identification number of taxpayer when registered with the tax bodies

	Individual entrepreneurs
	Individual entrepreneurs are natural persons registered in accordance with the set order and carrying on entrepreneurial activity without forming a legal entity, as well as private notaries, private securities, private detectives. Natural persons carrying on entrepreneurial activity without forming a legal entity but not registered as individual entrepreneurs in violation of provisions of civil law acts may not appeal to not being individual entrepreneurs in the course of fulfillment of his duties imposed by the Tax Code.

Rights

Duties

To claim full compensation for losses caused by unlawful decisions of the tax bodies or unlawful actions (inactions) of their officials
To receive from the tax bodies at the place of registration free information on current taxes and charges, legislation on taxes and charges, and also on the rights and duties of taxpayers, and powers of the tax bodies and their officials
To receive written explanations on application of tax legislation from the tax bodies and other authorised state bodies.
To represent their interests before the tax bodies in person or via their representative

To pay taxes and charges set in accordance with law
To register with tax bodies
To keep records of their income (expenses) and objects of taxation
To file tax returns and financial reports and to provide documents required to calculate and pay taxes to the tax bodies and their officials
To fulfil lawful requirements of tax bodies to eliminate tax offences revealed and not to hinder lawful activity of tax officials
To provide tax authority at the place of registration with information

Penalties for violating the order of registration with tax bodies

Exceeding the 10 days term set for filing the application for registration:	for up to 90 days	5,000 Rb of penalty
	Over 90 days	10,000 Rb of penalty
Carrying on activities by an organisation or an individual entrepreneur without registration with the tax bodies:	for up to 3 months	10% of income derived from such activity during the said period but not less than 20,000 Rb
	for more than 3 months	20% of the income derived during the period exceeding 90 days from activity carried on during the said period without registration with the tax bodies