Федеральная налоговая служба

The Federal Taxation Service of Russia is the federal executive body responsible for the administration and collection of taxes and levies in the Russian Federation. It operates under the authority of the Ministry of Finance and implements the provisions of the Russian Tax Code. The agency maintains the national taxpayer registry, issues individual taxpayer identification numbers (INN) and processes tax returns for individuals and legal entities. It provides a range of services including tax consultation, electronic filing platforms, and enforcement actions against non‑compliance. Its workforce is deployed across regional offices that interact directly with taxpayers and businesses. The agency’s core mission is to ensure timely and complete flow of fiscal resources to the state budget.

As the country’s primary tax authority, the Federal Taxation Service holds a distinctive regulatory role that combines oversight, audit, and collection functions within a single governmental structure. It has developed competencies in large‑scale data processing, risk‑based audit selection, and the implementation of digital tools for taxpayer interaction. The agency also coordinates with other federal bodies on matters such as customs enforcement and financial monitoring, although customs remains a separate service. In November 2023, the Federal Taxation Service suffered a significant cyberattack attributed to Ukraine’s Defence Intelligence Directorate, which compromised its central server and over two thousand three hundred regional systems, including those in Crimea. The attack deployed malware that destroyed critical databases, backups and configuration files, disrupting communications between Moscow and regional offices and disabling a key IT contractor. Restoration efforts proved unsuccessful for several days, and full recovery was deemed impossible, causing prolonged disruption to nationwide tax operations.