Test Taxpayers and tax agents

Product description

Tests The rights and obligations of taxpayers and tax agents

• Taxpayers in the Russian Federation are:

a) only organizations;

b) only individuals;

c) organizations and individuals.

• The use of tax incentives is:

a) the right of the taxpayer;

b) the duty of the taxpayer.

• Do taxpayers have the right to defend their interests in tax relations through their representative:

a) yes;

b) No?

• Informing the tax authorities about the opening of settlement accounts in banks is:

a) the right of the taxpayer;

b) the duty of the taxpayer.

• Tax agents are:

a) persons engaged in foreign economic transactions and paying taxes from them;

b) persons representing the interests of the taxpayer on the basis of a power of attorney in tax legal relations;

c) persons obliged to withhold from the funds paid to the taxpayer the amount of tax and transfer it to the appropriate budget.

• The right to an authorized representative of an individual to represent the interests of the latter in tax legal relationships gives:

a) a notarized power of attorney;

b) receipt;

c) power of attorney issued in accordance with civil law.

7- The tax representative is:

a) a person holding a power of attorney and representing the interests of the taxpayer in tax relations;

b) a person who deducts taxes from the taxpayer's funds and transfers them to the appropriate budgets;

c) a person exercising control over the financial activity of the taxpayer.

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