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The Federal Taxation Service (Russian: Федеральная налоговая служба, romanized: Federalnaya nalogovaya sluzhba) or shortly FNS (Russian: ФНС) is a federal body of executive authority in Russia responsible for carrying out state registration of legal entities and natural persons as individual entrepreneurs and farmsteads. It was formed on March 19, 2004, after the dissolution of the Ministry for Taxes and Levies.
| Federal Taxation Service of the Russian Federation Federal'naya Nalogovaya Sluzhba Rossiyskoy Federatsii Федеральная налоговая служба Российской Федерации | |
|---|---|
 Headquarters of the Federal Tax Service in Moscow | |
 | |
 Flag of the Federal Taxation Service | |
| Common name | Federal Taxation Service of Russia |
| Abbreviation | FNS |
| Agency overview | |
| Formed | 19 March 2004 |
| Preceding agency |
|
| Jurisdictional structure | |
| Federal agency | Russia |
| Operations jurisdiction | Russia |
| Governing body | Ministry of Finance of the Russian Federation |
| General nature | |
| Operational structure | |
| Headquarters | Neglinnaya. 23, Moscow, Russia |
| Elected officer responsible | |
| Agency executive | |
| Parent agency | Ministry of Finance of Russia |
| Website | |
| Official Website | |
It is also a federal body of executive authority responsible for ensuring the presentation of claims for mandatory payments in bankruptcy cases and bankruptcy procedures, as well as the Russian Federation's claims under monetary obligations.[citation needed]
The Service's HQ is located in 23 Neglinnaya Street, Moscow. Daniil Yegorov is the current commissioner of the Federal Taxation Service.
History
editThe service was formed in 1991 as The State Taxes Service (Госналогслужба РФ). In December 1998 it was elevated to the rank of Ministry for Tax and Revenue of Russia. In 2004 the Ministry was reorganized as the Federal Tax Service.
Federal Tax Police Service of the Russian Federation existed alongside the Tax Service from 1991 to June 2003, whose functions were split between the new Federal Tax Service and the Taxes Crimes Department of MVD (Управление по налоговым преступлениям МВД).
Functions and missions
editThe Federal Taxation Service has the following functions:
- to control and supervise compliance with the Russian Federation's law on taxes and dues and the correctness of computation of taxes and dues and their full and timely payment to a respective budget in cases provided for by the Russian Federation;
- to oversee the correct computation of other mandatory payments and their full and timely transfer to a respective budget;
- to oversee the production and turnover of ethanol, alcohol, and tobacco products;
- to control and supervise compliance with the Russian Federation's currency legislation within the tax agencies' jurisdiction.
Heads of service
editHead of State Taxation Service
edit- Igor Lazarev (21 November 1991 – 5 February 1993)[1]
- Vladimir Gusev (23 April 1993 – 12 March 1996)
- Vitaly Artyukhov (12 March 1996 – 14 April 1997)
- Alexander Pochinok (16 April 1997 – 29 May 1998)
- Boris Fyodorov (29 May – 17 August 1998)
- Georgy Boos (29 September – 28 December 1998)
Minister for Tax and Levies
edit- Georgy Boos (28 December 1998 – 12 May 1999)
- Alexander Pochinok (25 May 1999 – 7 May 2000)
- Gennady Bukayev (18 May 2000 – 24 February 2004)
Directors of the Federal Taxation Service
edit- Anatoliy Serdyukov (27 July 2004 – 19 February 2007)
- Mikhail Mokretsov (21 February 2007 – 6 April 2010)
- Mikhail Mishustin (6 April 2010 – 16 January 2020)
- Daniil Yegorov (since 17 January 2020)
See also
editReferences
edit- ^ "Лазарев, Игорь Николаевич" [Lazarev, Igor Nikolaevich]. fa100.ru (in Russian). 14 September 2023. Archived from the original on 14 September 2023. Retrieved 14 September 2023.