28 fz about civil defense last edition. The federal executive body, specially authorized to solve problems in the field of civil defense. Chapter V. Civil Defense Forces

1. Organizations within the limits of their authority and in the manner prescribed by federal laws and other regulatory legal acts Russian Federation:

Plan and organize events for civil defense;

Carry out activities to maintain their sustainable functioning in wartime;

Carry out training of their employees in the field of civil defense;

Chapter IV. leadership of civil defense

Reduction and, in in general terms, periods of restriction of the right of the tax administration to determine tax debts through timely liquidation, actions to demand payment of the paid tax debt and actions to impose tax sanctions.

In the second group of measures, the following can be distinguished. overlay tax penalties through a different file and regardless of which one was instructed to check and investigate the tax situation of the offending entity. Termination of the enforcement of tax sanctions until they are applied through administrative channels, which means that the relevant appeals or claims are filed without the need for collateral.

The paragraph is invalid. - Federal Law of December 28, 2013 N 404-FZ;

Create and maintain stocks of material and technical, food, medical and other means for the purposes of civil defense.

2. Organizations classified in accordance with the established procedure as civil defense categories create and maintain in a state of readiness non-staff formations to ensure the implementation of civil defense measures.

Configuration of the economic and administrative route in one copy in order to speed up the resolution of the relevant requirements. However, this does not prevent, if the taxpayer deems it appropriate, he can appeal in some cases in the first instance before the Regional Economic or Administrative Court, which corresponds to and rises in the Central Economic and Administrative Court.

Principles of organization and conduct of civil defense

At the same time, the Tax Administration is responsible for informing and assisting the taxpayer, with particular emphasis, for reasons of legal certainty, on the possibility of concluding preliminary agreements with the Tax Administration and formulating requests, the answer of which will be binding on this.

Organizations operating hazardous production facilities of I and II hazard classes, especially radiation and nuclear hazardous production facilities and facilities, extremely high hazard hydraulic structures and high hazard hydraulic structures, as well as organizations operating hazardous production facilities of hazard class III, duly classified as categories in civil defense, create and maintain emergency rescue teams in a state of readiness.

Powers of Executive Authorities of the Subjects of the Russian Federation and Local Self-Government Bodies in the Field of Civil Defense

Accordingly, this Law consists of eight chapters, which define, from the point of view of the taxpayer, the most important rights and guarantees, an additional provision, a transitional provision, annulment and six final provisions. The transitional provision establishes the regime in force after the entry into force of the rule in already initiated tax procedures.

Finally, in derogations and definitive provisions, the tax rules are adapted to the provisions of this Law, with the abolition of certain provisions of the General Tax Law. The validity of the other provisions of the said Law is expressly stated, and a new wording is given in relation to the provisions to be changed as a result of the approval of this Law.

The standard procedure for creating non-staff formations to ensure the implementation of civil defense measures is determined by the federal body executive power authorized to solve problems in the field of civil defense.

3. Organizations that operate hazardous production facilities of I and II hazard classes, especially radiation and nuclear hazardous industries and facilities, extremely high hazard hydraulic structures and high hazard hydraulic structures, create and maintain local warning systems in a state of readiness.

General principles and rights of taxpayers. Purpose and scope. This Law regulates the fundamental rights and guarantees of taxpayers in their relations with tax administrations and will apply to all of them. The rights reflected in this Act shall be understood without prejudice to the rights recognized in the rest of the Act.

Chapter IV. leadership of civil defense

References referring to taxpayers in this Law are also understood to apply to other taxable persons, holders, accountants, taxpayers, heirs of tax debts, legal representatives or volunteers and are required to provide information or provide cooperation with the tax administration.

Judicial practice under article 9 of the Federal Law of February 12, 1998 No. 28-FZ

Judgment dated June 8, 2017 in case No. 05-0276/205/2017

Judicial precinct No. 205 of the Kuntsevsky judicial district (Moscow City) - Administrative

Order of the First Deputy Mayor of Moscow in the Government of Moscow dated 12.10.2001 No. 108-RZM); 6) planning and preparation of evacuation measures are not organized (clause 9 of the Regulation on civil defense in the Russian Federation, approved by Decree of the Government of the Russian Federation of November 26, 2007 No. 804, clause 16.3 of the Regulation on the organization and conduct of civil defense in ...

General principles in particular. The procedure for levying taxes should be based on the economic potential of the persons called upon to satisfy them, and on the principles of justice, generality, equality, progressiveness, fair distribution of the tax burden, and not confiscation.

The application of the tax system will be based on the principles of generality, proportionality, efficiency and limitation indirect costs received as a result of the fulfillment of official obligations. It will also ensure respect for the rights and guarantees of the taxpayer established by this Law.

Judgment dated May 30, 2017 in case No. 05-0428/235/2017

Judicial precinct No. 235 of the Chertanovsky judicial district (Moscow City) - Administrative

Regulations on civil defense in the Russian Federation, approved by the Decree of the Government of the Russian Federation of November 26, 2007 No. 804). - the Civil Defense Plan was not developed (clause 1, article 9 of the Federal Law of February 12, 1998 No. 28-FZ “On Civil Defense”, clause 4.5 of the Regulations on Civil Defense in the Russian Federation, approved by the Decree of the Government of the Russian Federation dated. ..

General rights of taxpayers. Listed below are the general rights of taxpayers. Laws and regulations that contain tax rules must expressly mention it in their title and in the heading of the relevant articles. Laws and regulations that change tax rules will contain full list repealed standards and new wording of those that have been changed.

The rules governing the regime of tax offenses and penalties, as well as surcharges, will be retroactive when their application is more favorable to the affected party. Assumptions established by tax laws may be destroyed by evidence to the contrary, unless they expressly prohibit it.

Decision dated May 25, 2017 in case No. 05-0376/375/2017

Judicial precinct No. 375 of the Presnensky judicial district (Moscow City) - Administrative

Order of the State Fire Supervision No. X dated X.X.2016, namely: "; Clause 2, clause 4, clause 5 of the Regulations on Civil Defense in the Russian Federation, approved by a resolution ...

Information and assistance in meeting tax obligations. The tax administration must provide taxpayers with the necessary assistance and information about their rights. This activity will be carried out, in particular, through the following actions: publication of updated texts of tax regulations, provision of communications, response to tax consultations and acceptance of previous valuation agreements.

Powers of organizations in the field of civil defense

Subject to the conditions established by law, taxpayers who adapt their work to the criteria set by the competent tax authority in publications, communications and responses to inquiries referred to in the previous paragraph will be exempt from liability for tax offences.