The Inspectorate of the Federal Tax Service of Russia of one of the regions is a federal executive body, a legal entity, a territorial body that performs the following functions:
1. Control and supervision of compliance with the legislation on taxes and fees, for the correctness of calculation, completeness and timeliness of payment of taxes and fees to the budget system of the Russian Federation, in cases provided for by the legislation of the Russian Federation, for the correctness of calculation, completeness and timeliness of payment to the budget system of the Russian Federation of other mandatory payments, for the production and turnover of tobacco products, for compliance with the requirements for cash registers, the procedure and conditions for its registration and application, completeness of accounting of cash proceeds and the use of special bank accounts by payment agents (subagents), bank payment agents (subagents) and suppliers.
2. An agent of currency control within the competence of the tax authorities.
In bankruptcy cases and the procedures applied in a bankruptcy case, the Inspectorate of the Federal Tax Service also raises claims for the payment of mandatory payments and claims of the Russian Federation for monetary obligations.
In its activities the Inspectorate is guided by:
- the Constitution of the Russian Federation;
- federal constitutional laws;
- federal laws;
- acts of the President of the Russian Federation and the Government of the Russian Federation;
- international treaties of the Russian Federation;
- regulatory legal acts of the Ministry of Finance of the Russian Federation;
- written explanations of the Ministry of Finance of the Russian Federation on the application of the legislation of the Russian Federation on taxes and fees;
- legal acts of the Federal Tax Service of Russia;
- normative legal acts of state authorities of the constituent entities of the Russian Federation and local self-government bodies, adopted within their powers on taxes and fees.