Kontr.Struktura, roles, responsibilities of the tax authorities

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Uploaded: 26.06.2014
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Kontr.Struktura, roles, responsibilities of the tax authorities

Tests composition, structure, functions, rights and obligations of the tax authorities
1. The main objective of the activities of the tax authorities of the Russian Federation:
a) refund of overpaid taxes;
b) registration of taxpayers;
c) monitoring of compliance with tax laws, completeness and timeliness of payments to the budgets of different levels.
2. Russian Federal Tax Service is run by and subordinate:
a) The Ministry of Education of Russia;
b) the Ministry of Finance of Russia;
c) Ministry of Internal Affairs of Russia.
3. The rights of the tax authorities include:
a) carrying out explanatory work among taxpayers to tax legislation;
b) the return and credit overcharged and unnecessarily uplachennyhnalogov;
c) the requirement for submission of documents from taxpayers in the prescribed form, which are the basis for the calculation and payment of taxes.
4. The duties of the tax authorities include:
a) the suspension of operations on the current account of taxpayers;
b) observance of tax secrecy;
c) filing lawsuits in courts of arbitration.
5. Suspension of Operations on the current account of the taxpayer - is:
a) The right of the tax authority;
b) the obligation of the tax authority;
c) is not entitled to the tax authority.
6. The rights of the tax authorities include:
a) return of overcharged tax from the taxpayer;
b) the timeliness of taxpayers' tax registration;
c) the examination of any production and storage facilities of the taxpayer used them to generate income.


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