10.12.2019

Job Responsibilities of the Deputy Head of Cameral Inspections. What does the department of desk audits of the tax service do?


Registration number(code) positions according to the Register of positions of the federal state civil service, approved by the Decree of the President of the Russian Federation "On the Register of positions of the federal state civil service", -

I. General provisions

1. The position of the federal state civil service (hereinafter referred to as the civil service) of the head of the department desk audits № 1 Interdistrict Inspectorate The Federal Tax Service of Russia No. 23 for the Sverdlovsk Region (hereinafter referred to as the head of the department) belongs to the leading group of civil service positions in the "heads" category.

2. Appointment and dismissal of the head of the department are carried out by order of the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 23 for the Sverdlovsk Region (hereinafter referred to as the Inspectorate).

The head of the department reports directly to the head of the inspectorate (deputy head of the inspectorate in charge of the department).

The deputy head of the department acts as the head of the department (during his absence due to illness, business trips, vacations, etc.).

In his activities, the head of the department is guided by the Constitution of the Russian Federation; Federal Law of 01.01.01 "On the system public service Russian Federation"; Federal Law of July 27, 2004 to the State Civil Service of the Russian Federation”; tax code Russian Federation; Decrees and orders of the President of the Russian Federation; Decrees and orders of the Government of the Russian Federation; other federal regulatory legal acts relating to the activities of the Federal Tax Service of Russia; decisions and resolutions of the representative and executive authorities of the Sverdlovsk region and local governments, adopted within their competence on issues of taxes and fees, orders, orders, instructions and instructions of the Ministry of Finance of Russia, the Federal Tax Service of Russia and the Office of the Federal Tax Service of Russia for the Sverdlovsk Region (hereinafter referred to as the Administration) , regulations on Interdistrict No. 23 for the Sverdlovsk Region, regulations on the department, orders, instructions, orders of the head of the Inspectorate, job regulations, instructions for workplaces, if necessary, documents regulating work with official information, and other administrative documents.

II. Qualification requirements for the level and nature of knowledge and skills, education, length of service in the civil service (public service of other types) or length of service (experience) in the specialty

3. To fill the position of the head of the department, the following requirements are established:

b) the presence of at least two years of civil service (public service of other types) or at least four years of work experience in the specialty;

c) availability of professional knowledge, including knowledge of the Constitution of the Russian Federation, federal constitutional laws, federal laws, decrees of the President of the Russian Federation and resolutions of the Government of the Russian Federation, other regulations and official documents regulating the relevant field of activity in relation to the execution of specific official duties, the legal basis for the passage of the federal state civil service, the basics of management, organization of labor and office work; advanced domestic and overseas experience tax administration; forms and methods of working with the media, citizens' appeals, business etiquette rules; rules and regulations of labor protection, safety and fire protection; official schedule of the central office, the Inspectorate; the procedure for working with official information; hardware and software; the possibilities and features of the use of modern information and communication technologies in state bodies, including the use of the possibilities of interdepartmental document management; general issues in the field of information security; official regulations.

provides clarifications on the application of legislation on taxes and fees at the written request of taxpayers on issues supervised by the department;

forms, analyzes and submits to a higher tax authority the reporting assigned to the department;

carry out orders from superiors tax authorities, conducts inspections and summarizes materials on assignments from higher tax authorities on issues supervised by the department;

carries out its activities in close cooperation with other departments of the inspection;

carries out its activities in cooperation with the relevant executive authorities, law enforcement agencies, regulatory services;

takes part in seminars held by the Federal Tax Service of Russia in the Sverdlovsk region on supervised issues;

implements in in due course paperwork and storage of documents;

maintains the level of his qualifications necessary for the performance of official duties

observes the rights and legitimate interests of citizens and organizations in the performance of official duties

correctly and attentively treats taxpayers, does not humiliate their honor and dignity;

observes the procedure for organizing and carrying out work to protect confidential information in the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 23 for the Sverdlovsk Region;

notifies the representative of the employer about appeals in order to induce to commit corruption offenses.

Based on the established powers, the head of the desk audit department No. 1 has the rights to:

conducts in-house tax audits and takes necessary measures during in-house audits tax control

requires, in accordance with the legislation on taxes and fees, from the taxpayer, the payer of the fee or the tax agent documents in the forms established by state bodies and bodies local government, serving as the basis for the calculation and payment of taxes, fees, as well as documents confirming the correctness of the calculation and timeliness of payment of taxes, fees;

calls on the basis of a written notification to the tax authority taxpayers or tax agents to give explanations, in connection with the payment of taxes by them or in connection with a tax audit, as well as in other cases related to their compliance with the legislation on taxes and fees

suspends transactions on taxpayers' accounts in the manner prescribed by the Tax Code;

requires taxpayers, payers of fees, tax agents, their representatives to eliminate the identified violations of the legislation on taxes and fees and controls the implementation of these requirements;

attracts specialists, experts and translators to conduct tax control;

calls as witnesses persons who may be aware of any circumstances that are important for the conduct of tax control;

makes proposals to the head of the inspectorate on encouraging (recovering) employees of the department;

works with documents marked “For Official Use”;

submits to the management of the inspection for consideration proposals for improving the control work, improving the forms and methods of work;

uses services of remote access to information resources, accompanied by MRI DPC of the Federal Tax Service of Russia, in part:

Income information individuals, bank accounts,

Open and publicly available information contained in the Unified State Register of Legal Entities,

Open and publicly available information contained in the Unified State Register of Natural Resources.

The head of the department is responsible for non-performance (improper performance) of official duties in accordance with the tasks and functions of the desk audit department No. 1 of the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 23 for the Sverdlovsk Region, the functional features of the civil service position being substituted:

poor-quality and untimely performance of the functions and tasks assigned to the department;

disclosure of tax secrets, other information that became known in connection with the performance of official duties;

the state of labor and performance discipline in the department;

implementation of the work plan of the department other issues.

6. The head of the department for failure to perform or improper performance of official duties may be held liable in accordance with the legislation of the Russian Federation.

IV. The list of issues on which the head of the department has the right or is obliged to independently make managerial and other decisions

7. On execution official duties The head of the department has the right to independently make decisions on issues:

organization of the work of the inspection department for the implementation of the tasks and functions assigned to the department;

ensuring compliance with tax and other secrets protected by law in accordance with the Tax Code of the Russian Federation, federal laws, other normative, legal acts;

other issues

8. In the performance of official duties, the head of the department is obliged to independently make decisions on:

execution of instructions of the Federal Tax Service of Russia, the Office of the Federal Tax Service of Russia for the Sverdlovsk Region;

implementation of tax administration functions;

implementation information work preparing responses to inquiries from external sources subject to the requirements of information protection legislation.

V. The list of issues on which the head of the department is entitled or obliged to participate in the preparation of draft regulatory legal acts and (or) draft management and other decisions

9. The head of the department, in accordance with his competence, has the right to participate in the preparation (discussion) of the following projects:

Decisions based on the results of consideration of materials tax audits Decisions to hold (refuse to hold) a person liable for a tax offense

Decisions on additional tax control measures

Decisions to take interim measures

Decisions on reimbursement (denial of reimbursement) of VAT amounts

Decisions on suspension (cancellation of suspension) of operations on bank accounts

10. The head of the department, in accordance with his competence, is obliged to participate in the preparation (discussion) of the following projects:

regulations on inspection and department;

vacation schedule of civil servants of the department;

other acts on behalf of the management of the inspection.

VI. Terms and procedures for the preparation, consideration of draft management and other decisions, the procedure for agreeing and adopting these decisions

11. In accordance with his official duties, the head of the department makes decisions within the time limits established by legislative and other regulatory legal acts of the Russian Federation.

VII. Order of service interaction

12. Interaction of the head of the department with federal civil servants of the inspection, administration and the Federal Tax Service of Russia, civil servants of other government agencies, as well as with other citizens and organizations is built within the framework of business relations based on general principles of official conduct of civil servants, approved by Decree of the President of the Russian Federation of August 12, 2002 No. 000 “On approval of the general principles of official conduct of civil servants” (Collected Legislation of the Russian Federation, 2002, No. 33, Art. 3196; 2007, No. 13, Art. 1531; 2009, No. 29, Art. 3658), and the requirements for official conduct established by Article 18 of the Federal Law of 01.01.01 "On the State Civil Service of the Russian Federation", as well as in accordance with other regulatory legal acts of the Russian Federation and orders (instructions) of the Federal Tax Service of Russia.

VIII. Scroll public services provided to citizens and organizations in accordance with the administrative regulations of the Federal tax service

13. In accordance with the state civil position to be occupied and within the limits of functional competence, the deputy head of the department of cameral inspections No. 1 provides organizational support for the provision of the following types of public services carried out by the department:

provision of information services to taxpayers;

informing taxpayers about the results of the control activities of tax authorities;

informing (including in writing) taxpayers about applicable taxes and fees, legislation on taxes and fees and regulations adopted in accordance with it legal acts, on the procedure for calculating and paying taxes and fees, the rights and obligations of taxpayers, the powers of tax authorities and their officials;

other services.

IX. Indicators of efficiency and effectiveness of professional performance

14. The effectiveness of the professional performance of the head of the department is evaluated according to the following indicators:

efficiency of tax administration (increase in the collection (receipt) of taxes to the budgets of all levels administered by the Federal Tax Service of Russia, per 1 employee of the tax authorities);

growth of additional accrued income administered by the Federal Tax Service of Russia based on the results of control measures;

the amount of work performed and the intensity of labor, the ability to maintain high performance in extreme conditions, compliance with service discipline;

timeliness and efficiency of execution of orders;

the quality of the work performed (preparation of documents in accordance with established requirements, complete and logical presentation of the material, legally competent drafting of the document, absence of stylistic and grammatical errors);

professional competence (knowledge of legislative and other regulatory legal acts, breadth of professional horizons, ability to work with documents);

the ability to clearly organize and plan the execution of assigned tasks, the ability to rationally use working time, set priorities;

creative approach to solving tasks, activity and initiative in mastering new computer and information technologies ability to quickly adapt to new conditions and requirements;

awareness of responsibility for the consequences of their actions.


I APPROVE: Head of the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 6 for the Ivanovo Region ___________________ S.R. Gatsin "____" ______________200__

Job Regulations

State Tax Inspector of the Department of Desk Audits of the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 6 for the Ivanovo Region

1. General Provisions

In the Register of positions of the federal state civil service, the occupied position of the state inspector of the department of cameral inspections is assigned to the senior group of positions of the state civil service of the Russian Federation. The state tax inspector of the desk audit department of the Interdistrict IFTS of Russia No. 6 for the Ivanovo Region (hereinafter referred to as the state tax inspector) is appointed to the position and dismissed by order of the head of the Interdistrict IFTS of Russia No. 6 for the Ivanovo Region. Directly reports to the head of the department. desk audits of the Interdistrict IFTS of Russia No. 6 for the Ivanovo Region. In its activities, it is guided by the Constitution of the Russian Federation, the Tax Code of the Russian Federation, Decrees and orders of the President of the Russian Federation, decrees and orders of the Government of the Russian Federation, regulatory legal acts of the Ministry of Finance of Russia, the Federal Tax Service of Russia, the Federal Tax Service for the Ivanovo Region, Regulations on the Interdistrict IFTS of Russia No. 6 for Ivanovo region, other regulatory legal acts of the Russian Federation and these official regulations.

2. Qualification requirements

In accordance with Article 12 of the Federal Law of July 27, 2004 No. 79-FZ "On the State Civil Service of the Russian Federation", Decrees of the President of the Russian Federation of September 27, 2005 No. 1131 "On qualification requirements for the length of service of the state civil service (public service of other types ) or work experience in the specialty for federal state civil servants "of July 26, 2008 No. 1127" On Amendments to the Decree of the President of the Russian Federation of September 27, 2005 No. 1131 "On qualification requirements for the length of service of the state civil service (public service of other types) or length of service in the specialty for federal civil servants”, dated December 31, 2005 No. 1574 “On the register of positions of the federal state civil service” and by order of the Federal Tax Service of Russia dated April 24, 2009 No. MM-7-4 / [email protected]"On qualification requirements for professional knowledge and skills necessary for the performance of official duties by federal state civil servants of the central apparatus and territorial bodies of the Federal Tax Service" the state tax inspector must have a higher professional education economic direction. Qualification requirements for length of service in the civil service (public service of other types) or length of service (experience) in the specialty required to perform the official duties of a state tax inspector are not presented. Qualification requirements for professional knowledge and skills necessary to perform the official duties of a state tax inspector:

must know:

the Constitution of the Russian Federation, federal constitutional laws, federal laws;

decrees of the President of the Russian Federation, resolutions of the Government of the Russian Federation, other regulatory legal acts in relation to the performance of official duties;

legal basis for the passage of the federal state civil service;

rules of business etiquette, the procedure for working with citizens' appeals;

rules and regulations of labor protection, safety and fire protection;

official schedule of the Interdistrict IFTS of Russia No. 6 for the Ivanovo Region;

the procedure for working with official information, instructions for office work;

official regulations.

must have skills:

work in the field corresponding to the direction of activity structural unit, fulfillment of assigned tasks;

qualified work planning, examination of draft regulatory legal acts, preparation of official documents;

record keeping, writing a business letter;

collection and systematization of relevant information in the established field of activity, the use of computer and other office equipment, the use of software products.

3. Job responsibilities

Based on the tasks and functions defined by the Regulations on the department of desk audits, the state tax inspector is entrusted with the work to implement the tasks and functions assigned to the department, including: taxpayers - legal entities and entrepreneurs tax returns for VAT, for VAT "0" rate according to the attached list of taxpayers, including: - checking the timeliness and completeness of submission of documents for VAT and "0" VAT rate; - formal and analytical verification of submitted VAT documents; - summoning taxpayers to give explanations; - sending requests for the provision of information and retrieval of documents; - analysis of the submitted information and preparation of a memorandum based on the results of the audit; - preparation and approval of a draft decision based on the results of the audit; - direction of the decision based on the results of the audit; - ensuring the proceedings on cases of tax offenses; - selection of taxpayers to be included in the plan of field tax audits for VAT and "0" VAT rate; - analysis of the effectiveness of the selection of taxpayers for VAT based on the results of on-site tax audits; - analysis of tax evasion schemes, incl. major taxpayers, development of proposals for their prevention - carrying out intra-documentary and inter-documentary control on VAT in the course of a desk audit, including using control ratios approved by the Federal Tax Service of Russia; - participation in the formation statistical reporting on the results of inspections of compliance with the legislation on taxes and fees approved by the Federal Tax Service of Russia, the implementation of general control over the administration of VAT on domestic market and maintaining information resource"desk checks"; - carrying out, together with law enforcement and other regulatory authorities, activities to verify compliance with the legislation on taxes and fees; - informing the department of registration and accounting of taxpayers about the existence of grounds for initiating the liquidation of taxpayers - legal entities and individual entrepreneurs; - providing information to the debt settlement department on the available information on the movement Money on the accounts of taxpayers in banks for which the tax authority has made a decision to collect tax at the expense of cash or to suspend operations; - ensuring compliance with tax and other secrets protected by law in accordance with the Tax Code, federal laws and other regulatory legal acts; - participation in the preparation of information materials for the management of the inspection on issues within the competence of the department; - formation, in accordance with the requirements for office work, of cases with materials of inspections with the signature stamp “Forecasting Board”, for their delivery to the current archive of the inspection; - improving your professional level, self-study tax legislation; - providing, as necessary, theoretical and practical assistance to the employees of the department; - compliance with the rules technical operation electronic computing equipment, as well as official routine and performance discipline; - perform other functions provided for by other regulatory legal acts of the Russian Federation, the Federal Tax Service of Russia, the Federal Tax Service of Russia for the Ivanovo Region.

4. Rights

The basic rights of the state tax inspector of the office audit department are defined by Article 14 of the Federal Law of July 27, 2004 No. 79-FZ “On the State Civil Service of the Russian Federation”. Based on the established powers and within the limits of functional competence, the state tax inspector has the right: to make decisions in accordance with official duties; exercise control (inspection) of federal executive bodies, institutions, organizations by proxy in accordance with the legislation of the Russian Federation on issues within the competence of the federal executive body; to correspond with federal executive bodies, state bodies of the constituent entities of the Russian Federation, as well as enterprises, institutions and organizations of the Russian Federation and enterprises, institutions, organizations foreign countries in accordance with applicable law; exercise other rights provided for by the Regulations on the Inspection, the Regulations on the Department, and other regulatory acts.

5. Responsibility

The state tax inspector of the department of cameral inspections is responsible for non-performance (improper performance) of official duties in accordance with the functional features of the civil service position being substituted: poor-quality and untimely performance of the tasks assigned to the department; non-compliance with the laws of the Russian Federation, regulatory legal acts of the Ministry of Finance of Russia, orders, orders, instructions and guidelines Federal Tax Service of Russia, Federal Tax Service of Russia for the Ivanovo Region; disclosure of state and tax secrets, other information that became known to him in connection with the performance of official duties; bears material liability for possible property damage related to the nature of the official activity; bears disciplinary responsibility for untimely fulfillment of assignments, orders, orders and instructions of superiors in the order of subordination of managers, with the exception of illegal ones, for untimely consideration of applications from citizens and public associations, as well as institutions and organizations, state bodies and local governments within the limits of their official duties; the state of labor and performance discipline in the inspection; other official duties provided for by these regulations.

6. List of issues on which the state tax inspector

have the right or obligation to make their own decisions. In accordance with the state civil position to be occupied and within the limits of functional competence, the state tax inspector of the department of cameral audits has the right or is obliged to make independent decisions on the following issues: performance of the tasks and functions assigned to the department; fulfillment of instructions of the Federal Tax Service of Russia, management, head of the inspection, exercise of other powers established by the legislation of the Russian Federation; assessment of the correctness of the application of measures of responsibility, provided by law for violation of tax laws; compiling and submitting in the prescribed manner to the management of approved tax and other reporting;

other issues provided for by the regulation on the inspection, the regulation on the department and other regulatory acts.

7. List of issues on which the state tax

the inspector has the right or obligation to participate in the preparation of draft acts and (or) draft management and other decisions. Within the limits of functional competence, he takes part in the preparation of acts and (or) drafts of managerial and other decisions in terms of ensuring the preparation of relevant documents on the following issues: application of the legislation of the Russian Federation on taxes and fees; receive information from officials of the inspection in accordance with their functional duties.

8. Terms and procedures for preparation, consideration,

the procedure for agreeing and adopting draft decisions on the position to be occupied

The preparation of draft documents is carried out in accordance with the administrative regulations of the Federal Tax Service of Russia, orders and instructions of the Federal Tax Service of Russia, management, administrative regulations of management, inspection, and also in accordance with the requirements normative documents office work in the Federal Tax Service of Russia.

9. The procedure for official interaction of the state tax inspector of the department of desk audits

in connection with the performance of their duties

The official interaction of the state tax inspector with civil servants of state bodies, other citizens, as well as with organizations, in connection with the performance of official duties, is determined by the administrative regulations of management, inspection and provides for: submission, in the prescribed manner, of a draft annual work plan and forecast indicators for tax value added, as well as a performance report; carrying out its activities in cooperation with the territorial bodies of federal executive bodies, executive bodies of the constituent entities of the Russian Federation, local governments and state off-budget funds, public associations, other organizations; take part in the planning of the work of the department, the development of all types of integrated programs and plans; organization, coordination and regulation of the implementation of all the provisions reflected in the relevant programs; performance of control and analysis functions; output documents in this case are reports, acts, analytical reports and reports.

10. List of public services provided to citizens and

organizations in accordance with the administrative regulations

In accordance with the state civil position to be occupied and within the limits of functional competence, the state tax inspector of the office audit department provides the following types of public services: carrying out state statistical observations in the tax system of the Russian Federation; creation of conditions for the realization of the rights of citizens, organizations and institutions to appeal against decisions (including regulations), actions or inaction of tax authorities and their officials; creation of a system for providing information stakeholders and advising them on the operation and development of tax system in accordance with the legislation of the Russian Federation; other services.

11. Performance and performance indicators

professional performance of the state tax inspector

The effectiveness of the professional performance of the state tax inspector of the department of desk audits is determined on the basis of certain indicators: the fulfillment of the task of mobilizing revenues administered by the Federal Tax Service of Russia, in federal budget and state off-budget funds; dynamics of income receipts administered by the Federal Tax Service of Russia; efficiency of tax administration (increase in income administered by the Federal Tax Service of Russia per 1 employee of the tax authorities); growth of additional accrued income administered by the Federal Tax Service of Russia based on the results of control measures; timeliness and quality of desk audits; 100% coverage of submitted declarations by desk audits; debt reduction tax payments to be recovered; other indicators. I am familiar with the official regulations _____________ __________________ Signature Full name

"APPROVE"

Head of the Interdistrict Inspectorate

Federal Tax Service of Russia No. 2 in the Murmansk region

State Civil Adviser

Services of the Russian Federation 1st class

L.A. Khandozhko

"____" _____________ 2012

Job Regulations

Head of the department of cameral inspections No. 2

Interdistrict Inspectorate of the Federal Tax Service of Russia

2 in the Murmansk region

1 .General provisions

1.1. In the Register of positions of the Federal State Civil Service, the position to be occupied is assigned to the leading group of positions of the state civil service of the Russian Federation in the category "heads".

1.2. The head of the department is appointed and dismissed by order of the head of the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 2 for the Murmansk Region in agreement with the Federal Tax Service of Russia for the Murmansk Region.

1.3. The head of the department reports to the Head of the Inspectorate, his deputy, who oversees the direction of the department's activities.

1.4. In his activities, the head of the department of desk audits No. 2 is guided by the Constitution of the Russian Federation, Federal Law of May 27, 2003 No. 58-FZ "On the public service system of the Russian Federation", Federal Law of July 27, 2004 No. 79-FZ "On the state civil service of the Russian Federation”, the Tax Code of the Russian Federation, decrees and orders of the President of the Russian Federation, decrees and orders of the Government of the Russian Federation, regulatory legal acts of the Ministry of Finance of Russia, the Federal Tax Service of Russia, the Office of the Federal Tax Service for the Murmansk Region, Regulations on the Interdistrict Inspectorate of the Federal Tax Service No. Murmansk region (hereinafter referred to as the Inspectorate), other regulatory legal acts relating to the activities of a public civil servant; official regulations; instructions for the workplace; if necessary, documents regulating the work with proprietary information.

2. Qualification requirements

In accordance with Article 12 of the Federal Law of July 27, 2004 No. 79-FZ “On the State Civil Service of the Russian Federation” and Decrees of the President of the Russian Federation of September 27, 2005 No. 1131 “On Qualification Requirements for the Length of State Civil Service (Public Service of Other Types) or work experience in the specialty for federal state civil servants "(with changes made Decree of the President of the Russian Federation dated July 26, 2008 No. 1127) and dated December 31, 2005 No. 1574 “On the register of positions of the federal state civil service”, order of the Federal Tax Service of Russia dated April 24, 2009 No. MM-7-4 / [email protected]“On qualification requirements for professional knowledge and skills necessary for the performance of official duties by federal state civil servants of the central apparatus and territorial bodies of the Federal Tax Service” the head of the desk audit department No. 2 must have a higher professional educationeconomic, legal direction, or higher professional education of another direction of training in the specialties, relevant functions and specific tasks assigned to the structural unit.

2.1 Qualification requirements to seniority: at least two years of experience in the civil service (public service of other types) or at least four years of work experience in the specialty.

2.2. Qualification requirements for professional knowledge:

Must know:

the Constitution of the Russian Federation, federal constitutional laws, federal laws;

Decrees of the President of the Russian Federation, resolutions of the Government of the Russian Federation, other regulatory legal acts in relation to the performance of official duties;

Legal basis passage of the federal state civil service, the basics of management, organization of labor and office work;

Advanced domestic and foreign experience in tax administration;

Forms and methods of working with the media, citizens' appeals, business etiquette rules;

Rules and norms of labor protection, safety and fire protection;

Official regulations of the central office, territorial body of the Federal Tax Service;

The procedure for working with official information;

Official regulations.

2.3 Qualification requirements for professional skills:

Must have skills:

Work in the area corresponding to the direction of activity of structural divisions (structural division), prompt adoption and implementation of managerial and other decisions;

Analytical assessment in the process of developing and making decisions, predicting the consequences of their actions;

Selection and placement of personnel, personnel management;

Interaction with government agencies and organizations, conducting business negotiations, public speaking, writing a business letter;

Preparation of draft regulations, official documents, collection, systematization, use of up-to-date information, use of computer and other office equipment, use of software products.

2.4. Availability of professional knowledge and skills in the field of information and communication technologies:

Knowledge:

Hardware and software;

Opportunities and features of the use of modern information and communication technologies in government bodies, including the use of opportunities for interdepartmental document management;

General issues in the field of information security.

Skills:

Work with internal and peripheral devices of the computer;

Work with information and telecommunication networks, including the Internet;

Work in the operating system;

Email management;

Works in a text editor;

Working with spreadsheets;

Preparing presentations;

Use of graphic objects in electronic documents;

Working with databases.


  1. Main tasks and responsibilities

    1. The main task of the head of the department is to organize work for the proper performance of the functions of the department established by the Regulations on the department.
      3.2. In accordance with the assigned main task, the head of the department must:
      3.2.1. Fulfill the main duties of a civil servant, as defined by Article 10 of the Federal Law "On the Fundamentals of the Civil Service of the Russian Federation";
3.2.2. Organize and direct the work of the department to fulfill the tasks and functions assigned to it. Make proposals on the structure and staff of the department, on the selection and placement of personnel. Ensure the implementation of measures to improve the skills of the inspectors. Make proposals for bonuses to the inspectors and promotion of employees of the department;
3.2.3. Draw up draft plans for the work of the department, submit them for approval to the management of the inspection, monitor the implementation of plans, ensure the timeliness and completeness of reporting on the work of the department.
3.2.4. Organize in-house tax audits of tax returns and other documents that serve as the basis for the calculation and payment of taxes and fees of the largest and main taxpayers; control the execution of the results of a cameral tax audit.
3.2.5. Control the adoption of decisions based on the results of consideration of the materials of desk audits and the delivery (sending) of these decisions to taxpayers.
3.2.6. Participate in meetings as needed Arbitration Court By revising statements of claim taxpayers and tax agents based on the results of audits.
3.2.7. Organize work to obtain information about the activities of taxpayers from external sources. Monitor and analyze this information in order to conduct quality and efficient control activities.
3.2.8. Take action against taxpayers who fail to file tax returns in set time.
3.2.9. Transfer to the legal department the materials of cameral tax audits to ensure the proceedings on cases of tax offenses and violations of the legislation on taxes and fees.
3.2.10. To carry out interaction with law enforcement agencies and other regulatory authorities on the subject of the department's activities.
3.2.11. Work with bodies authorized by persons obliged, in accordance with the legislation on taxes and fees, to submit to the tax authorities the information necessary for tax control.
3.2.12. Monitor compliance with requests from the tax authorities and third parties department employees.
3.2.13. Participate in the preparation of responses to written requests from taxpayers on issues within the competence of the Department.
3.2.14. Prepare information materials for the leadership of the Inspectorate on issues within the competence of the Department.
3.2.15. Participate in the organization and implementation of activities for professional training and retraining of personnel for tax authorities, holding meetings, seminars on issues within the competence of the Department.
3.2.16. Control the timely submission of reports, information and responses to requests to higher tax authorities.

3.2.17. Prepare requests to higher tax authorities on issues
application of legislation on taxes and fees.
3.2.18. Conduct technical training in the department and bring it to the inspector staff
amendments and additions to the legislation on taxes and fees.
3.2.19. Supervise the conduct of office work in the department in accordance with the instructions for office work, storage and submission to the archive of documents of the department.
3.2.20. 1. Ensure the safety of documents marked with chipboard in the department.
3.2.21. Take measures to ensure that employees of the department comply with the rules for the technical operation of electronic computers, as well as the rules of internal labor regulations.
3.2.22. Make requests for the logistics of the department.

4. Rights

4.1. The basic rights of the head of the department are defined by Article 14 of the Federal Law No.
07/27/2004 No. 79-F3 "On the State Civil Service of the Russian Federation".
4.2. The head of the department has the right:

Give the employees of the department mandatory assignments and require subordinates to report on the work performed in a timely manner;

Make proposals to the management of the inspectorate on improving the legislation on taxes and fees, methods of organizing and conducting inspections, improving labor, rational use personnel, technology;

Submit proposals to the management of the inspection on candidates for appointment to positions, on dismissal of employees of the department; about encouragement (recovery) of employees of the department;

Make proposals to provide employees of the department with all the necessary means to perform the functions assigned to them,
- demand from the employees of the department a careful, prudent attitude to material values. - to exercise also other rights provided by the current legislation.

5. Responsibility

5.1. The head of the department is responsible for the quality and timeliness of the implementation
assigned by the Regulations on the Department of tasks and functions.

5.2. The head of the department is responsible in accordance with applicable law
Russian Federation for:

Preservation of official documents;
- disclosure of confidential information, as well as tax secrets;

6. List of issues on which the head of the department has the right or is obliged to independently make managerial and other decisions

In accordance with the state civil position to be occupied and within the limits of functional competence, he has the right to make decisions on issues related to ensuring the activities of the desk audit department.

7. List of issues on which the head of the department is entitled or obliged
participate in the preparation of draft regulatory legal acts and (or) draft management and other decisions

Within the limits of functional competence takes part in preparation of regulations and (or) draft management and other decisions in terms of organizational, information support for the preparation of relevant documents on issues related to the activities of the desk audit department.

8. The procedure for official interaction of the head of the department in connection with the performance of his official duties

Official interaction with civil servants of state bodies, other citizens, as well as with organizations, in connection with the performance of official duties by the head of the department, is determined in accordance with the administrative regulations of the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 2 for the Murmansk Region and provides for compliance with the requirements defined by regulatory documents, according to interaction issues.

I am familiar with the official regulations _______________________

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  • Job Regulations

    Deputy Head of the Desk Inspection Department No. 2

    Interdistrict Inspectorate of the Federal Tax Service of Russia No. 4

    in the Arkhangelsk region and the Nenets Autonomous Okrug

    1. General Provisions

    In the Register of positions of the federal state civil service, the position to be occupied is assigned to the leading group of positions of the state civil service of the Russian Federation in the category of "leaders".

    The Deputy Head of the Department of Desk Inspections No. 2 (hereinafter referred to as the Department) is appointed to the position and dismissed by order of the Head of the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 4 for the Arkhangelsk Region and the NAO (hereinafter referred to as the Inspectorate) in agreement with the Office of the Federal Tax Service of Russia for the Arkhangelsk Region and the Nenets Autonomous Okrug (hereinafter referred to as Management).

    The Deputy Head of the Department of Desk Inspections No. 2 (hereinafter referred to as the Deputy Head of the Department) is subordinate to the Head of the Inspectorate and directly reports to the Deputy Head of the Inspectorate in charge of this area.

    In its activities, it is guided by the Constitution of the Russian Federation, Federal Law of the Russian Federation of July 27, 2004 No. 79-FZ “On the State Civil Service of the Russian Federation”, Federal Law of December 30, 2004 No. 197-FZ “Labor Code of the Russian Federation”, Tax Code of the Russian Federation, decrees and orders of the President of the Russian Federation, decrees and orders of the Government of the Russian Federation, regulatory legal acts of the Ministry of Finance of Russia, the Federal Tax Service of Russia, the Office, the Regulations on the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 4 for the Arkhangelsk Region and the Nenets Autonomous Okrug (hereinafter the Regulations on the Inspection), the Regulations on the department of cameral inspections No. 2 of the Inspectorate, other regulatory legal acts of the Russian Federation, instructions for workplaces and these job regulations.

    2. Qualification requirements

    In accordance with Article 12 of the Federal Law of July 27, 2004 No. 79-FZ "On the State Civil Service of the Russian Federation", Decree of the President of the Russian Federation of September 27, 2005 No. 1131 "On qualification requirements for the length of service of the state civil service (public service of other types) or length of service in the specialty for federal state civil servants ”the deputy head of the department must have a higher professional education corresponding to the functions and specific tasks assigned to the relevant department.

    When appointed to the specified position, the length of service in the civil service (the length of service in the civil service of other types) must be at least two years or at least four years of work experience in the specialty.

    Qualification requirements for professional knowledge and skills necessary for the performance of duties of the deputy head of the department are established in accordance with the order of the Federal Tax Service of Russia dated April 24, 2009 No. MM-7-4 / [email protected]"On the qualification requirements for professional knowledge and skills necessary for the performance of official duties by federal state civil servants of the central office and territorial bodies of the Federal Tax Service."

    Qualification requirements for professional knowledge:

    The Deputy Head of the Department must know:

    the Constitution of the Russian Federation, federal constitutional laws, federal laws;

    Decrees of the President of the Russian Federation, resolutions of the Government of the Russian Federation, other regulatory legal acts in relation to the performance of official duties;

    Legal basis for the passage of the federal state civil service, the basics of management, organization of labor and office work;

    Advanced domestic and foreign experience in tax administration;

    Forms and methods of working with the media, citizens' appeals, business etiquette rules;

    Rules and norms of labor protection, safety and fire protection;

    Official regulations of the Interdistrict IFTS of Russia No. 4 for the Arkhangelsk Region and the Nenets Autonomous Okrug;

    The procedure for working with official information;

    Official regulations.

    Qualification requirements for professional skills:

    The Deputy Head of Department must have the skills to:

    Work in the field corresponding to the direction of activity of the structural unit, prompt adoption and implementation of managerial and other decisions;

    Analytical assessment in the process of developing and making decisions, predicting the consequences of their actions;

    Selection and placement of personnel, personnel management;

    Interaction with government agencies and organizations, conducting business negotiations, public speaking, writing a business letter;

    Preparation of draft regulations, preparation of official documents, systematization, use of up-to-date information, use of computer and other office equipment, use of software products.

    3. Job responsibilities

    The main duties of the Deputy Head of the Department of Desk Audits No. 2 are determined by Article 15 of the Federal Law of July 27, 2004 No. 79-FZ “On the State Civil Service of the Russian Federation”.

    Based on the tasks and functions defined by the Regulations on the Department of Desk Inspections, the Deputy Head of the Department of Desk Inspections is entrusted with the following official duties

    Responsibilities:

    Organization of the work of the Department;

    Ensuring that employees of the Department comply with the legitimate interests of taxpayers;

    Carrying out inspections on complaints and statements of taxpayers on the legitimacy of the actions of officials of the Department;

    Systematization and analysis of the legislative and instructive material available in the Inspectorate, bringing it to the attention of the specialists of the Department;

    Interaction with other departments of the Inspectorate, law enforcement and other regulatory authorities to carry out joint activities to implement tax control measures;

    Implementation of control over the frequency of cameral tax audits, execution and implementation of its results;

    Receives information from the specialists of the Department necessary information to ensure the rational selection of taxpayers for field tax audits;

    Implementation of control over the specialists of the Department on their use in the process of conducting a desk audit of internal and external sources of information;

    Quarterly analysis of the effectiveness of cameral tax audits in the context of each specialist of the Department;

    Ensuring control over the conduct of control work on the administration of tax agents who have not submitted information on the income of individuals in the form No. 2-NDFL in a timely manner;

    Control over the timely preparation by specialists of the Department of protocols on administrative offenses;

    Analysis of tax evasion schemes, making proposals to the management of the Inspectorate for their prevention;

    Control over the preparation of draft decisions on the application of financial sanctions based on the materials of in-house tax audits;

    Organization of work for timely tax accounting among individuals on property, land and transport taxes;

    Ensuring the implementation of activities in the course of the annual declaration company;

    Implementation of control over the issuance, within the established time limits, of notifications on the applications of individual entrepreneurs for their transfer to a simplified taxation system, a single agricultural tax;

    Preparation of established reports;

    Preparation of responses to requests from the Office, other territorial tax inspections, enterprises and organizations of the Nenets Autonomous Okrug, as well as participation in the preparation of responses to letters and applications from taxpayers on issues within the competence of the Department;

    Taxpayer information about the current system taxation, rates, procedure for calculating and paying taxes on issues within the competence of the Department;

    Participation in district meetings, committees, mass media, as well as in other forms of communication on issues within the competence of the Department;

    Preparation of information materials for the leadership of the Inspectorate on issues within the competence of the Department;

    Participation in the organization and implementation of activities for professional training and retraining of personnel for the tax authorities;

    Planning and conducting economic studies with employees of the Department in order to study changes in tax legislation, other regulatory documents governing the calculation, procedure for withholding and transferring taxes from individuals;

    Development of the nomenclature of cases of the Department and its coordination with the archivist of the Inspectorate;

    At the end of the year determines the list of documents to be long-term storage for transfer to the archive of the Inspectorate;

    Prepares notifications for the right to receive property by the taxpayer tax deduction with a tax agent;

    Conducts audits of tax returns gambling business, personal income tax.

    4. Rights

    The basic rights of the deputy head of the department of desk audits No. 2 are determined by Article 14 of the Federal Law of July 27, 2004 No. 79-FZ "On the State Civil Service of the Russian Federation".

    Based on the established powers, the deputy head of the department, within the limits of functional competence, has the right to:

    Receive the necessary explanations, references and information on issues arising in the performance of official duties in the units of the Inspectorate;

    To a workplace that meets sanitary and hygienic standards and is maximally protected from the effects of hazardous and harmful production factors;

    To information about the state of his working conditions and the responsibility of the head for violation of the requirements and norms of labor protection legislation;

    To provide means of individual and collective protection;

    On training in safe working methods and techniques;

    Require the inspection of working conditions at his workplace by the relevant services of state, departmental or public supervision and control;

    Compensation for health damage caused by production activities, in accordance with applicable law;

    Contact government authorities or judiciary to resolve conflict situations;

    Make proposals to the head of the Inspectorate on encouraging the civil servants of the department for the successful and conscientious performance of their duties, the performance of tasks of particular complexity.

    5. Responsibility.

    The deputy head of the department is responsible for non-performance (improper performance) of official duties in accordance with the administrative regulations, tasks and functions of the Inspectorate, functional features of the civil service position being replaced:

    Poor quality and untimely fulfillment of the tasks assigned to the department of cameral inspections;

    Compliance with the laws and other regulatory legal acts of the Russian Federation, regulatory legal acts of the Ministry of Finance of Russia, orders, instructions, instructions and guidelines of the Federal Tax Service of Russia, Administration, Inspection;

    Disclosure of state secrets and departmental information that became known to him in connection with the performance of official duties;

    The state of official and executive discipline in the Inspectorate;

    Corruption and loss material assets, property and documents;

    Other official duties provided for by these regulations.

    6. A list of issues on which the deputy head of the desk audit department No. 2 has the right or is obliged to independently make managerial and other decisions.

    In accordance with the state civil position to be occupied and within the limits of functional competence, he has the right to make or makes decisions on the following issues:

    Implementation of the legislation of the Russian Federation, instructions of the Federal Tax Service of Russia, instructions of the Office, instructions of the head of the Inspectorate, Regulations on the Inspection, administrative regulations of the Inspectorate;

    Ensuring compliance with tax and other secrets protected by law, in accordance with the Tax Code, federal laws, other regulatory legal acts;

    Provided by the Regulations on the Inspection, other regulations, administrative regulations of the Federal Tax Service of Russia, Administration and Inspection;

    Other questions.

    7. List of issues on which the deputy head of the department of desk audits No. 2 is entitled or obliged to participate in the preparation of draft regulatory legal acts and (or) draft management and other decisions

    Within the limits of functional competence, he takes part in the preparation of regulations and (or) drafts of managerial and other decisions in terms of technical (information) support for the preparation of relevant documents on the following issues:

    Application of the legislation of the Russian Federation on taxes and fees;

    Preparation of regulations approved by state bodies and local governments of the relevant administrative entity on issues of taxes and fees;

    Preparation of proposals for submission in accordance with the established procedure for conferring honorary titles, awarding state and departmental awards to civil servants of the department.

    1. Terms and procedures for the preparation, consideration, procedure for agreeing and adopting draft decisions on the position to be occupied
    The preparation of draft documents is carried out in accordance with the administrative regulations of the Federal Tax Service of Russia, orders and instructions of the Federal Tax Service of Russia and the Office for the Organization of the Activities of Territorial Bodies of the Federal Tax Service of Russia, in accordance with the requirements of regulatory documents on office work in the Federal Tax Service of Russia.

    9. The procedure for official interaction of the deputy head of the department

    desk audits No. 2 in connection with the performance of his official duties

    The official interaction of the deputy head of the department of cameral inspections No. 2 with civil servants of state bodies, other citizens, as well as with organizations, in connection with the performance of official duties and within the limits of functional competence, is determined by the administrative regulations of the Federal Tax Service of Russia, the Office, the Inspectorate and provides for:

    implementation functional duties in cooperation with departments of the Inspectorate, with territorial bodies of federal executive bodies, executive bodies of constituent entities of the Russian Federation, local self-government and state non-budgetary funds, public associations, other organizations.

    10. List of public services provided by the deputy head

    department of cameral inspections No. 2 to citizens and organizations in accordance with the administrative regulations of the Inspectorate

    In accordance with the state civil position to be occupied and within the limits of functional competence, the deputy head of the desk audit department performs technical (information) support (takes part in providing) the provision of the following types of public services carried out by the Inspectorate:

    Development of relevant guidelines on the practice of applying the legislation of the Russian Federation on taxes and fees;

    Informing (including in writing) taxpayers about applicable taxes and fees, legislation on taxes and fees and regulations adopted in accordance with it, the procedure for calculating and paying taxes and fees, the rights and obligations of taxpayers, the powers of tax authorities and their officials persons;

    Creation of conditions for the realization of the rights of citizens, organizations and institutions to appeal against decisions (including regulations), actions or inaction of tax authorities and their officials;

    Other services.

    11. Indicators of the effectiveness and efficiency of professional

    official activity

    The effectiveness and efficiency of the professional performance of the deputy head of the department of desk audits is determined on the basis of the achievement of certain indicators:

    Organization of work on conducting in-house tax audits on time tax reporting represented by individuals;

    Organization of work on carrying out in due time the calculation of taxes on property, land, transport tax paid by individuals;

    Other performance indicators, deputy head of the desk audit department.

    Essay topics

    for applicants for a position:

    - Deputy Head of the Department of Desk Inspections No. 2 of the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 4 for the Arkhangelsk Region and the Nenets Autonomous Okrug

    1. Fundamentals of tax administration. Public policy in tax administration


    1. Changes in tax administration: trends and outlook .
    2. Clarification of tax administration procedures .
    3. Tax administration paradigm
    4. Legal aspects and possible problems tax administration reforms

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