of March 21, 1991 No. 943-1
About tax authorities of the Russian Federation
Article 1. Tax authorities of the Russian Federation (further - tax authorities) - single centralized system of control of compliance with law about taxes and fees, behind correctness of calculation, completeness and timeliness of payment (transfer) in budget system of the Russian Federation of taxes, charges and insurance premiums, corresponding penalty fee, penalties, percent, and in cases, stipulated by the legislation the Russian Federation, - behind correctness of calculation, completeness and timeliness of payment (transfer) in budget system of the Russian Federation of other obligatory payments established by the legislation of the Russian Federation.
Article 2. The single centralized system of tax authorities consists of federal executive body, the representative for control and supervision in the field of taxes and fees, and its territorial authorities.
Federal executive body, the representative for control and supervision in the field of taxes and fees, for the purpose of implementation of the activities has the right to create the subordinated organizations in the form of public institutions or the unitary enterprises.
Article 3. Tax authorities in the activities are guided by the Constitution of the Russian Federation, the Federal constitutional Laws, the Tax Code of the Russian Federation and other Federal Laws, this Law and other legal acts of the Russian Federation, regulatory legal acts of the President of the Russian Federation and regulatory legal acts of the Government of the Russian Federation, international treaties of the Russian Federation, and also the regulatory legal acts of federal executive bodies, public authorities of subjects of the Russian Federation and local government bodies accepted within their powers concerning taxes and fees.
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