The term "tax secrecy" isjurisprudence since 1999. It was from this time began its widespread use in speech. A tax secret is information about a person who is a taxpayer. Such information goes to the taxation service and the law enforcement system, investigative authorities and customs.
This information is protected, and therefore access to itis organic. It is important to respect its secrecy. The level of availability to such information is not affected by legal status. The tax secret is made up of several aspects.
This concept includes many statedepartments that perform their functions. This is the official structure that implements the tax policy of the country. The work of such institutions is necessary to recover money from individuals and legal entities for the stable functioning of the Russian Federation. The system is considered centralized and indivisible. It has several bodies that control the area of replenishment of the budget with taxes and fees. In this institution there are a lot of employees, thanks to which the effective activity is provided.
What does it include?
All tax authorities have access to information,relating to the material and property status of the taxpayer. Because of access to such data, great harm can be done to one person and the entire institution. That is why a term such as tax secrecy appeared. This concept allows you not to provide broad access to information.
What is included in it? Information that constitutes a tax secret is as follows:
- data on taxpayers from documents of a primary nature;
- official income or expenses;
- financial situation;
- information about taxes;
- personal information.
These data are in the tax service.They are forbidden to disclose, as this is not permitted by law. Request for such information is possible only in exceptional cases, and even then with legal permission. Then the person will not bear responsibility for this.
Who should keep a secret?
All data included in the concept of "tax secrecy"- this is important information that should not be disclosed by persons. They are transferred for the performance of professional tasks by authorized persons. They include employees of some organizations, such as:
- tax system;
- law enforcement agencies;
- customs agencies;
- off-budget funds;
The tax secret is information thatavailable to employees of many institutions in connection with the position held. This should not be used for other purposes, otherwise liability is provided.
What is not included in this concept?
Tax secrecy is information that is prohibited from disclosure. But there is information that is not included in this concept. They are specified in Article 102 of the Tax Code. They include:
- Publicly available information. There is the Federal Law "On Personal Data" No. 152, according to whichto information of general access include: Name, date and place of birth, telephone number, profession. This applies to individuals. If it is an IP or a company, then the publicly available information includes the name of the enterprise, the form of ownership, address, structure, data about the manager. The list can be more if consent to disclosure of information has been granted.
- INN. It does not require secrecy. You can find this number even through the Internet, indicating the data of an individual or legal entity.
- Violations. Such information is in the open documents, for example, in the Unified State Register of Legal Entities or EGRIP. In addition to the fact of violation, the measures taken may be indicated.
- Financial situation. These data are only made public in somecases, for example, during the verification of a person who is running for deputy. Information is sent to the electoral company. You can not get information about the material condition of a common citizen.
- The taxation regime. This is not secret.
- Information for local government. The indicated data are not included in non-disclosure information when they are transmitted about certain payers of fees.
Such data is available because their knowledge does not endanger anyone's safety.
Information from the tax documentation isconfidential. The firm is interested in hiding information about customers and suppliers, options for doing their work. This is a commercial tax secret. FZ "On Commercial Secrets" No. 98 in art. 5 contains a list of data that is not classified as a trade secret. There are no tax declarations in the list. Therefore, they can relate to trade secrets.
In the USSR, the concept of commercial secrecy was notis widespread, since it was considered a survivor of capitalism. But with the transition to a market economy, there was a need to use this term. A commercial secret is a regime of secrecy of certain information that is necessary for an economic entity to increase revenues, reduce costs. The list of classified data must be:
- secret from persons who are not in the category of initiates;
State, Banking, Official Secretshave their own norms. Banks as a kind of commercial institutions can use their decisions to enter commercial secrets under Federal Law No. 98. These organizations protect information about customers and their transactions. Execution is controlled by government agencies.
Data included in commercial secret, bankcan assign information that gives advantages over other organizations. It can be a technique of work with clients, used computer technologies, information about new products.
This information may include:
- secrets of production;
- economic secrets;
- intellectual property.
Mystery refers to documentation, computer databases, information on disks, flash memory, conferences, devices.
Compliance with tax secrecy is a dutyall employees. This is a requirement of the law. Disclosure of a tax secret involves the use of information by the person who received them. For example, transfer to other citizens. Information is in databases, to it strict access mode, storage is organized. This is considered an important measure, as the loss of documentation or the transfer of it to others leads to accountability.
The transfer of data at the request of the judicial authorities or the investigation will not be a violation of the law. Article 102 of the Tax Code includes 2 options for violating confidentiality:
- Receipt of information to persons who perform their work.
- Loss of documents containing important data.
Confidentiality is an important aspect in the modern world.
For the disclosure of information that constitutes a tax secret, there are three types of liability:
- Material. Under Article 1069 of the Civil Code, compensation is provided from the state budget.
- Administrative. The guilty person pays a fine in the amount of 4-5 thousand rubles.
- The criminal. Article 138 of the Criminal Code provides for imprisonment for 3-5 years, depending on the damage.
Access to tax secrets
To gain access to tax secrecy,send the request. Some conditions must also be met. The request is carried out on a letterhead with the designation of the requisite details, as this is an official letter. You can send it by e-mail, by courier or by Post of Russia.
The letter must contain a signatureleadership of the organization. Electronic documentation is certified by EDS. In the request there should be a reference to a normative legal act or other document that confirms the right to transfer confidential data. It is necessary to indicate the purpose of obtaining information indicating certain documents, for example, judicial decisions.
If at least one condition is not fulfilled at the request, there may be a refusal to provide data. The answer comes in paper or electronic form, it all depends on technical capabilities.
Who can make inquiries?
Such right is at the state bodies and theiremployees. Usually this is required in court cases, inspections, investigative measures. Data from the tax are interested in contractors - suppliers, buyers, guarantors. It is possible to request the following information:
- Personal Information.
- Financial condition.
- Commercial secret - marketing research, technology, development.
- Banking secrecy.
Quite often, a charter, a constituentdocumentation, work permits and other permits. The purpose of obtaining data is to check the reliability of the partner before the transaction. Sometimes the law provides for the exchange of documentation of this type before signing the contract, for example, when organizing auctions, tenders, bidding.
In other situations, information can be obtainedbe a confirmation of prudence when determining, for example, a supplier. In the absence of caution, there may be a refusal to grant VAT refunds and non-recognition of expenses if the counterparty is unfair. But a taxpayer can refuse such a request. Then you need to send a tax request for the issuance of data that does not fall under the mystery.
You can request:
- documentation of accounting and tax accounting;
- accounting reporting.
Counterparties have the right to study accountingreporting for the last year. Data from the balance sheet will be of interest to suppliers, buyers, investors, credit institutions, guarantors. Accounting information is public and may be publicly available.
Another situation is formed with informationtax accounting, since it is considered a tax secret. This is enshrined in Article 84 (paragraph 9) and 102 of the Tax Code. State bodies and extra-budgetary funds do not have the right to disclose such data, unless the organization permits it. According to the law it is forbidden to transfer data to interested persons. If some information threatens the public interest, then they can not be classified as commercial secret.