An official representative of the tax office who carries out on-site and desk audits, and also applies financial sanctions against violators.

Wage

12,000–30,000 rub. (rabota.yandex.ru)

Place of work

Tax inspectorates, government agencies authorized to collect taxes from individuals and legal entities.

Responsibilities

A tax inspector carries out desk and field audits of financial and tax reporting of individuals and legal entities. The specialist analyzes the information, identifies offenses and imposes various sanctions.

The position of tax inspector allows you to send demands to organizations for the payment of taxes. The inspector can also prepare statistical tax reporting, analyze the dynamics of funds received, and identify debtors.

Important qualities

The following qualities are important in the profession of a tax inspector: attentiveness, honesty, integrity, analytical skills, resistance to stress, excellent memory, and a penchant for working with numbers and documents.

Reviews about the profession

“What I like most about my job is its diversity. We have to deal with a variety of cases. And in order to understand this or that situation, you must have extensive knowledge in various branches of law, not only tax, but also civil, administrative, criminal and many others. It is necessary to constantly improve your level of education and monitor current changes in legislation. As a result, you constantly develop and gain new experience.”

Andrey Alexandrovich Khaneev,
Head of the field inspection department of the Federal Tax Service of Russia No. 2 for Moscow.

Stereotypes, humor

Since the work of an inspector involves constant audits of financial and tax reporting, accountants have developed a biased attitude towards the profession. Most jokes are devoted specifically to the relationship between representatives of these two professions.

The tax policeman asks the accountant:
- So, your name is Nina Viktorovna Petrova?
Accountant:
- First you prove it!

Education

You can study to become a tax inspector at a higher educational institution or secondary vocational school. As a rule, this is the specialty “Taxes and Taxation”. Higher education can be obtained at such universities as: St. Petersburg State University of Water Communications, St. Petersburg University of the Ministry of Internal Affairs of the Russian Federation, St. Petersburg State University of Aerospace Instrumentation.

Economic universities in Moscow: Moscow State University named after M.V. Lomonosov; National Research University Higher School of Economics; Moscow State Technical University named after N. E. Bauman.

The main document regulating the rights and responsibilities of a tax inspector is his job description. The job description is developed by the head of the relevant department together with the personnel department and approved by the head of the inspection. Each employee, when hired and assigned to a new position, gets acquainted with his job description against signature. Failure to comply with the requirements set out in the job description is grounds for holding the employee accountable in accordance with current legislation.

The job description of a tax inspector includes the following sections:

“Introductory part” - contains a description of the legislative and regulatory acts that guide the employee in his work, to whom he reports, how he is appointed to a position and dismissed.

“Rights” - describes the rights of a tax inspector granted to him by current legislation, taking into account the specifics of work in a particular area.

“Responsibilities” - describes the duties of a tax inspector assigned to him by current legislation, taking into account the specifics of work in a particular area.

“Responsibility” is a brief description of the tax inspector’s responsibility for failure to perform or improper performance of his duties, taking into account the specifics of work in a particular area.

“Requirements for the level of training” is a brief description of the basic knowledge and practical skills that an employee working in this area must have.

“Qualification requirements” - a description of the requirements for the level of education and work experience established by law.

In addition to the documents listed above, the tax inspector is guided in his activities by the orders and instructions of the head of the inspection, his deputy, the head of the department and his immediate supervisor. Important documents regulating the actions of a tax inspector include the Internal Labor Regulations of the Inspectorate, the Regulations on Bonuses for Inspectorate Employees, the Regulations on Ensuring Internal Regime, the Instructions on the Organization of Office Work in the Inspectorate and other similar documents. When applying for a job at the tax inspectorate, or when moving to a new position, the tax inspector is obliged to study the above documents and build his work in the inspectorate in accordance with them.

2. Rights and obligations of tax authorities

2.1. Rights of tax authorities

Tax authorities they have a right:

local government bodies, serving as the basis for the calculation and payment (withholding and transfer) of taxes, as well as explanations and documents confirming the correctness of calculation and timely payment (withholding and transfer) of taxes;

conduct tax audits in the manner established by the Tax Code of the Russian Federation;

to seize documents during tax audits from a taxpayer or tax agent that indicate the commission of tax offenses, in cases where there are reasonable grounds to believe that these documents will be destroyed, hidden, altered or replaced;

to summon, on the basis of a written notification to the tax authorities, taxpayers, fee payers or tax agents to give explanations in connection with their payment (withholding and transfer) of taxes or in connection with a tax audit, as well as in other cases related to their compliance with tax legislation and fees;

suspend transactions on the accounts of taxpayers, fee payers and tax agents in banks and seize the property of taxpayers, fee payers and tax agents in the manner prescribed by the Tax Code of the Russian Federation;

inspect (examine) any production, warehouse, retail and other premises and territories used by the taxpayer to generate income or related to the maintenance of taxable objects, regardless of their location; carry out an inventory of property owned by the taxpayer;

determine the amount of taxes to be paid by taxpayers to the budget (extra-budgetary funds), by calculation based on the information they have about the taxpayer, as well as data on other similar taxpayers in cases of refusal of the taxpayer to allow officials of the tax authority to inspect (survey) production, warehouse, commercial and other premises and territories used by the taxpayer to generate income or related to the maintenance of taxable objects, failure to submit to the tax authority for more than 2 months the documents necessary for calculating taxes, lack of accounting for income and expenses, accounting for taxable items or keeping records in violation of the established a procedure that led to the impossibility of calculating taxes;

demand from taxpayers, tax agents, and their representatives to eliminate identified violations of legislation on taxes and fees and monitor compliance with these requirements;

collect arrears of taxes and fees, as well as collect penalties in the manner established by the Tax Code of the Russian Federation;

control the compliance of large expenses of individuals with their income;

demand from banks documents confirming the execution of payment orders of taxpayers, fee payers and tax agents and collection orders (orders) of tax authorities to write off taxes and penalties from the accounts of taxpayers, fee payers and tax agents;

attract specialists, experts and translators to carry out tax control;

call as witnesses persons who may be aware of any circumstances relevant to tax control;

submit petitions for cancellation or suspension of licenses issued to legal entities and individuals for the right to carry out certain types of activities;

create tax posts in the manner established by the Tax Code of the Russian Federation;

bring claims to courts of general jurisdiction or arbitration courts: for the collection of tax sanctions from persons who have committed violations of the legislation on taxes and fees;

on invalidating the state registration of a legal entity or the state registration of an individual as an individual entrepreneur; on the liquidation of an organization of any organizational and legal form on the grounds established by the legislation of the Russian Federation; on early termination of the tax credit agreement and the investment tax credit agreement; on the collection of debts on taxes, fees, corresponding penalties and fines to budgets (extra-budgetary funds), which have been owed for more than 3 months by organizations that are dependent (subsidiaries) companies (enterprises), from the corresponding main (predominant, participating) companies (partnerships, enterprises), when the latter's bank accounts receive proceeds for goods sold (work, services) of dependent (subsidiary) companies (enterprises), as well as for organizations that are the main (prevailing, participating) companies (partnerships, enterprises), from dependent ( subsidiaries) companies (enterprises), when their bank accounts receive revenue for the goods (work, services) sold by the main (prevailing, participating) companies (partnerships, enterprises); in other cases provided for by the Tax Code of the Russian Federation;

other rights provided for by the Tax Code of the Russian Federation.

Profession tax inspector

Entrepreneurs are most afraid that the tax office, or rather its representative - the tax inspector, will suddenly come to them. His responsibilities include checking the financial documentation of the entrepreneur-taxpayer, as well as monitoring whether the necessary payments have been received to the budget in full or not.

The profession of a tax inspector is of particular value in society. Entrepreneurs must conduct a “transparent” business, not violate the law, not engage in falsification, and penalties must be applied to violators. Whether entrepreneurs will organize their business in accordance with the law or begin to use shadow methods of work depends on how conscientious the tax inspector is. The shadow economy is not beneficial for the state, and the tax authorities should do their best to prevent such attempts by businessmen.

There are more than enough requirements for a representative of this profession. Both personal and professional qualities play a role. It is necessary to have a perfect knowledge of tax legislation and to control the timely payment of taxes by legal entities and individuals. Possess personal qualities such as analytical skills, stress resistance, attentiveness and perseverance. The tax inspector will have to work a lot with documents, analyze and check them.

There are many useful contacts you can acquire from the tax office. The main positive aspect of this work is that some companies want to “entice” tax inspectors into their staff and offer very favorable conditions. It is generally accepted that a tax inspector can solve absolutely all problems, so they want such people on their team. In fact, no one can solve all the problems for a person - this is the most important myth about tax officials, which often prevents them from leading a quiet life.

If you want to join the ranks of civil servants, then, first of all, you need to obtain a higher economic, legal or financial education. This is enough to become a tax inspector.

Probably, almost all conscientious citizens, regardless of their desire, sooner or later meet a person who bears the title of tax inspector. Representatives of this profession are important in the state, since their activities contribute to the replenishment of its treasury and the functioning of state institutions, and the latter, in turn, allow their citizens to live with dignity and security. Let's consider the main responsibilities of a tax inspector.

About the profession

A tax inspector always has a job because he accompanies his clients throughout their lives. However, few know the intricacies, difficulties and responsibilities of this profession. But in reality, the activities of its representatives are not limited to sitting in the office and moving papers from place to place, as some people believe. The duties of a tax inspector are very extensive.

A tax inspector is a tax inspector, a civil servant who exercises control over the completeness and timeliness of various types of revenues to the state budget from taxpayers of all categories.

The profession of a tax inspector can be called unique, since it is one of the most ancient and was mentioned for the first time in the stories of the Bible. In addition, it also has a common meaning associated with the name of the position introduced by Peter I - fiscal. The figurative meaning of this word very quickly appeared in the Russian language - informer. To avoid such value judgments, the profession is called “tax inspector”; we will consider its responsibilities below.

Responsibilities of a tax inspector

The list of duties of a tax inspector is determined by the content of his activities and includes the following tasks:

• monitor widespread compliance with tax laws and hold taxpayers accountable when necessary;
• carefully study all documents of various types of organizations for tax payments or their concealment;
• conduct random and on-site inspections, as a result of which penalties may be imposed or lifted;
• maintain tax reports, collect, analyze, study large amounts of information, mainly of a financial nature;
• advise citizens who seek help in tax matters.

These are not all the duties of a state tax inspector.

Growing loads

Its work is characterized by a qualitative and quantitative increase in loads, which is permanent. Quantitative growth is justified by the ever-increasing number of taxpayers in comparison with the increase in the number of tax inspectorate employees. The qualitative one is caused by the emergence of completely new areas of work recently, which include: control over tax payments with the help of banks, the turnover of alcoholic beverages, money circulation, reporting on the activities of the inspectorate, etc.

Some areas have changed and began to require a much greater expenditure of resources, for example, when collecting arrears, imposing various types of sanctions, and providing evidence during inspection. And although tax collection is ensured by the collective work of employees, each employee still bears personal responsibility for the timely performance of the duties of a tax inspector.

Determination of control methods

First of all, the tax inspector must determine the category of taxpayers and methods of control that bring the greatest benefit to the state budget, and work especially hard in these directions. The inspector is obliged to know how things are going with the most significant taxpayers in his area, to resolve the issues that arise in the field of taxation, and also to see the prospects for growth in income that replenishes the budget. In this case, it is necessary to rely not only on declarations and reports submitted to the inspectorate, but also on the results of conversations with officials and analysis of payers’ questions.

Also, the inspector is obliged to think not only about the site entrusted to him, but also about the neighboring ones. If he has information that may be useful to another department or inspection, then he must tell his boss about it so that the necessary measures can be taken.

Control of deadlines

In addition, the duties of the state tax inspector include continuous monitoring of the deadlines for the completion of certain works in the area entrusted to him and facilitating their compliance. Usually such deadlines are quite strict.

Some of them are determined by tax legislation, some - by relevant orders of higher authorities or by the managers themselves. Failure to comply with prescribed deadlines often causes losses for the state. What else are the responsibilities of a tax inspector?

Correct documentation

Correct documentation is also of great importance. If the current rules for its preparation are violated, then state interests are infringed and the results of the work of several tax inspectors are crossed out. For example, failure to comply with any requirement for paperwork during an on-site inspection may nullify its entire evidence base.

Here are some more responsibilities of a tax inspector during desk audits.

Responsibility for abuse of authority

Also, a tax employee may be held accountable for exceeding his powers, since his responsibility is to know exactly the procedure for drawing up official documents, registering them, and transferring them to payers. The amount of work with the documents of the latter is, in principle, very large, their deadlines and forms vary. However, the inspector must process and carefully store all information in a timely manner, since he is personally responsible for the safety and confidentiality of the information contained in the documentation.

Documents must be kept in such an order that public access to them by unauthorized people is prohibited. The responsibilities of a senior state tax assessor vary somewhat.

Transfer of information

The tax professional must also continually communicate various information to management and related departments. He is responsible for its reliability and must include in documents only such data, the truth of which he is absolutely sure and can prove with calculations, figures, and regulations. Therefore, you need to constantly double-check the information without relying on your memory.

Currently, the activities of a tax inspector involve the use of various computer technology. This helps to increase productivity, reduces paper turnover, and improves the quality of analytical work. At the same time, incompetent use of software reduces the effectiveness of their use. The tax inspector is obliged to study them carefully and use technical capabilities to the maximum. When working with computing equipment, you need to carefully protect the information in the tax office database from hacker attacks and computer viruses.

The responsibilities of the senior tax inspector are specified in the job regulations.

Mandatory qualities of a tax inspector

A person who wants to connect his fate with working in the tax office must have special characteristics. The specificity of the profession is that it combines the requirement of working with sign systems and the ability to successfully contact people. That is why every tax inspector must have the following personal qualities:

• analytical skills;
• attentiveness;
• painstakingness, perseverance;
• meticulousness and pedantry;
• communication skills;
• observation.

Difficulties at work

Since the tax inspector is constantly in contact with people, some of whom pay taxes honestly, aware of their responsibility to the country, while others try in every possible way to deceive the state, the specialist must understand the psychological nuances and, depending on the characteristics obtained, choose tactics for communicating with each taxpayer. The duties of the state tax inspector of the desk audit department seem simple to many.

A tax specialist must have a high level of non-conflict. Like a diplomat, he must use peaceful negotiations rather than military methods, while understanding that agreement cannot always be achieved without insults and insults.

It should be noted that the tax office provides an opportunity to improve the level of professionalism of its employees. In its departments, classes of a continuously running seminar are held at least once every two weeks, where new regulations are analyzed and answers are given to questions that have accumulated between seminars.

Where can I work?

The very first step in the career ladder is the position of a clerical specialist, who performs mainly clerical work, records the circulation of documents in a journal, etc. Even a person with an incomplete higher education in the economic field or taxation can be hired to perform this job. Therefore, such work can be a good start to a student’s career. After a couple of years, the opportunity arises to take the position of department specialist, inspector, then senior inspector, head of department, deputy head of the tax inspectorate.

It is worth considering that any increase is made on a competitive basis. Painstaking work in this area teaches its employee the main thing - the ability to work with large amounts of information, multitasking, organization of one’s activities and order. You can also make the necessary acquaintances and connections that can be useful and beneficial.

Tax inspectors with the proper experience often work in the consulting field, being quite successful in advising on tax issues or providing legal assistance. We have reviewed the responsibilities of a tax inspector in the desk audit department. What are the advantages of such work?

Benefits of being a tax inspector

The main advantage of the tax inspector profession is that its representatives are considered civil servants. This means that they will never lose their prestige and significance, and will always be protected and protected by the state. In addition, this is one of the most in-demand professions on the labor market: a tax inspector is unlikely to be left without work. The person who collects taxes helps not only his clients, but also himself.

Possession of knowledge in the field of finance and law helps any citizen in everyday life, and knowledge of all the intricacies of taxation improves a specialist, since he must constantly develop his intellect.

An undoubted advantage of the profession is also a decent salary, which, by the way, is one of the highest in a number of budget professions. In addition to the basic salary, various allowances, monthly bonuses are awarded, compensation and benefits are provided.

Disadvantages of the profession

In fact, there are not many disadvantages in the profession of a tax inspector. One of them can become an undoubted advantage, namely the requirement to always be aware of changes in legislation in their field, which forces the employee to study all the time.

In addition, a significant problem is also the fact that the tax inspector is a priori not liked and may not be greeted kindly, since he comes to confiscate what he has earned, even if only part of it. Therefore, you must always be prepared for such cases, which means that psychological stress cannot be avoided.

In addition, the profession is quite monotonous and monotonous. Not everyone can handle the duties of an on-site tax audit inspector.

Where can I study to become a tax inspector?

For a long time, in our country, tax specialists were trained in only one educational institution - the All-Russian Academy of Taxation. However, today, obtaining the profession of a tax inspector is possible at any economic university where there is a specialty in “Taxes and Taxation”, as well as “Economic Security”.

True, when choosing this profession and striving to achieve heights in the career ladder, when applying, you need to take into account the existence of a strong scientific school in a higher educational institution, its history, and practical connections with the tax authorities.

So, we have looked at the rights and responsibilities of a tax inspector.

Interview taken with Elena Evgenievna Shorina

- Tell us about yourself: what is your job and how long have you been working in this profession?

My name is Shorina Elena Evgenievna. My profession is related to finance. I work at the tax office of the city of Arzamas, holding the position of deputy head. After college, I chose this profession and have been working for 20 years.

- Why did you choose this profession?

The main task of a tax employee is to collect taxes from enterprises and citizens. Conscientious fulfillment of one's duties brings income to the budget of the country, region and city. This subsequently means salaries for teachers, doctors, good roads, playgrounds and much more.

- Are you satisfied with your choice?

I am very pleased with my choice, because this is a socially significant responsibility, an interesting job that requires a variety of knowledge in the financial, accounting and legal fields of activity.

- Was it difficult to master your profession? What kind of education do you need to get for this?

Mastering the profession took more than one year. It was necessary to thoroughly study laws, codes, instructions, as well as modern software. As elsewhere, this was accompanied by advanced training courses, passing exams and tests. To work in the tax office, you need a higher economic education.

- Do a person who decides to become a specialist in this field need any special qualities and skills?

The main qualities and skills required to work in the tax service: honesty, responsibility, professionalism, communication skills, broad outlook.

- What difficulties do you face at work?

This is to force unscrupulous taxpayers to pay taxes.

- What is the most interesting thing about your work?

Inspections of the financial and economic activities of the enterprise, analysis of the indicative work of all taxpayers in the city, budget formation.

- Does your profession allow you to reveal your creative abilities and express yourself?

My profession allows me to reveal my creative abilities when communicating with citizens and individual enterprises. You need to prove yourself in such a way that people understand that they need to pay taxes to the budget in good faith.

- Did your childhood dream about your future profession come true?

As a child, I dreamed of becoming a teacher, but working as a deputy head of the inspectorate made it come true. My position obliges me to hold meetings, commissions, seminars, and this is similar to the profession of a teacher.

- How useful and important is your profession for our country?

Replenishing the revenue side of the country's budget is the most important thing in our profession and is of great importance for the prosperous life of the population.

- Does your profession bring in a lot of income?

My work is well paid, and specialists receive bonuses when they meet and exceed planned targets.

- What would you like to warn those who are planning to get the same profession as you?

I would like to warn you that you will have to read a lot of laws and keep track of all changes in legislation and be able to apply them in practice.

- How do you see your profession in the future?

Well-paid. Young, qualified personnel work for the benefit of their country.

- What don’t you like about your profession?

I'm happy with everything.

- Do you want to change your profession?

No, I like my profession.

- Do you think your profession is difficult?

- How much have you achieved in your profession?

Quite a lot, I was hired as an ordinary inspector, and now I am the deputy head of the tax inspectorate of the city of Arzamas.

- What do you like to do in your free time?

The interview was conducted by Kalinin Danil,

8th grade student at MBOU "Gymnasium"

The city of Arzamas, Nizhny Novgorod region.