The Federal Taxation Service (russian: Федеральная налоговая служба, Federalnaya nalogovaya sluzhba) or shortly FNS (russian: ФНС) is a federal body of executive authority 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.
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
Moscow ( , US chiefly ; rus, links=no, Москва, r=Moskva, p=mɐskˈva, a=Москва.ogg) is the capital and largest city of Russia. The city stands on the Moskva River in Central Russia, with a population estimated at 13.0 millio ...
.
Daniil Yegorov is the current director of the Federal Taxation Service.
History
The 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.
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
The Ministry of Internal Affairs of the Russian Federation (MVD; russian: Министерство внутренних дел (МВД), ''Ministerstvo vnutrennikh del'') is the interior ministry of Russia.
The MVD is responsible for law enfor ...
(Управление по налоговым преступлениям МВД).
Functions and missions
The 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
Head of State Taxation Service
* Igor Lazarev (21 November 1991 – 5 February 1993)
* 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
Boris Grigoryevich Fyodorov (russian: Борис Григорьевич Фёдоров) (13 February 1958 in Moscow – 20 November 2008 in London) was a Russian economist, politician, and reformer.
Early life
He was awarded a doctor of economi ...
(29 May – 17 August 1998)
*
Georgy Boos (29 September – 28 December 1998)
Minister for Tax and Levies
*
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
*
Anatoliy Serdyukov
Anatoly Eduardovich Serdyukov (russian: Анатолий Эдуардович Сердюков; born 8 January 1962) is a Russian politician and businessman. He was Russia's Minister of Defense from 15 February 2007 to 6 November 2012, and made ...
(27 July 2004 – 19 February 2007)
*
Mikhail Mokretsov (21 February 2007 – 6 April 2010)
*
Mikhail Mishustin
Mikhail Vladimirovich Mishustin ( rus, links=no, Михаил Владимирович Мишустин, , mixɐˈil vlɐˈdʲimʲirəvʲitɕ miˈʂusʲtʲɪn; born 3 March 1966) is a Russian politician and economist serving as the prime minist ...
(6 April 2010 – 16 January 2020)
*
Daniil Yegorov (since 17 January 2020)
See also
*
Federal Tax Police
References
External links
Official Website
{{Authority control
Government of Russia
Taxation in Russia
2004 establishments in Russia