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Federal Taxation Service of the Russian Federation Federal'naya Nalogovaya Sluzhba Rossiyskoy Federatsii Федеральная налоговая служба Российской Федерации | |
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Common name | Federal Taxation Service of Russia |
Abbreviation | FNS |
Agency overview | |
Formed | 19 March 2004 |
Preceding agency |
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Jurisdictional structure | |
Federal agency | Russia |
Operations jurisdiction | Russia |
Governing body | Ministry of Finance of the Russian Federation |
General nature | |
Operational structure | |
Headquarters | Neglinnaya. 23, Moscow, Russia |
Elected officer responsible | |
Agency executive | |
Parent agency | Ministry of Finance of Russia |
Website | |
Official Website |
The Federal Taxation Service (Russian: Федеральная налоговая служба, romanized: Federalnaya nalogovaya sluzhba) or shortly FNS (Russian: ФНС) is a federal body of executive authority in Russia 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.[citation needed]
The Service's HQ is located in 23 Neglinnaya Street, Moscow. Daniil Yegorov is the current commissioner of the Federal Taxation Service.
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.
Federal Tax Police Service of the Russian Federation 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 (Управление по налоговым преступлениям МВД).
The Federal Taxation Service has the following functions: