Federal Tax Service (Russia)
The Federal Tax Service (In Russian: Федеральная налоговая служба, ФНС России) is a federal body of executive authority responsible for carrying out state registration of legal entities and natural persons as individual entrepreneurs and farmsteads. Formed in March 19, 2004, after the dissolution of the Federal Tax Police Service of the Russian Federation, whose functions were split between the new Federal Tax Service and the Taxes Crimes Department of MVD (Управление по налоговым преступлениям МВД).
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.
The Service's HQ is located in 23 Neglinnaya Street, Moscow. Mikhail Mishustin is the current Head of Federal Tax Service.
History
The service was formed in 1991 as The State Taxes Service (Госналогслужба РФ), which later becomes the Ministry for Tax and Revenue of Russia. In 2004 the Ministry was reorganized as the Federal Tax Service.
Functions and Missions
The Federal Tax 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
Head of State Taxation Service
- Alexander Pochinok (1997-2000)
Minister for Tax and Revenue
- Gennady Bukayev (2000-2004)
Heads of Federal Tax Service
- Anatoliy Serdyukov (2004-2007)
- Mikhail Mokretsov (2007-2010)
- Mikhail Mishustin (Since 2010)
