Order of the Russian FTS of 9 June 2020 No. ED-7/14/376: mandatory acceptance of paper forms and transition period until 2025
The lecture examines FTS Order No. ЕД-7/14/376 of 9 June 2020, “Confirmation of Forms, Procedure and Completion within the Tax Authorities,” in the context of the transitional period until 2025. The Academy links it to the submission of hand-signed paper forms and information concerning a USSR citizen’s named firm as a foreign organisation. In this explanation, the “single original document” means the documents completed and signed by the citizen, not the FTS order itself. The lecture separately cites a US Treasury directive requiring the acceptance of these paper documents.
According to the order, paper forms of documents and information signed by hand, without the use of an electronic signature, are subject to mandatory acceptance and registration with the FTS unambiguously, without exceptions or violations of the regulation. This requirement is based on a directive of the US Treasury, which instructed that such forms be accepted for any reasons and circumstances. Thus, the refusal of tax authorities to accept hand-signed paper forms is a direct violation of the established procedure.
The transition period until 2025 means that during this period USSR citizens were required to complete and submit paper forms of documents and information of their named firm as a foreign organization for the tax authorities of the trading company of the Russian Federation. However, these norms were hidden from the population by officials of the Russian Federation. The forms are completed on the basis of the Order of the Russian FTS of 9 June 2020 No. ED-7/14/376, and submission is carried out after notarial verification, in which the notary is designated as the trustee of the personal fund of the USSR citizen.
The unwillingness or refusal of tax authorities to accept forms and information in accordance with the order of 9 June 2020 No. ED-7/14/376 indicates the participation of an official in an attempt to steal and misappropriate the assets and liabilities of the personal fund of citizens of the Soviet Union. Such a person is liable under USSR wartime legislation, and the case passes to the jurisdiction of the USSR military tribunal and an international tribunal and arbitration. In addition, this person is liable under the system of rules No. 305 of the Swiss Criminal Code, which is an international criminal code.
If anyone on behalf of the Russian Federation adopts a decision to refuse or not accept forms and information approved by Order ED-7/14/376, this will indicate and confirm that the Russian Federation and the Bank of Russia do not exist and have committed theft and misappropriation, replacement or substitution of the legal and sovereign title of the lawful owner — the account of citizens of the Soviet Union. Such a person, on behalf of the trading company of the Russian Federation and the Bank of Russia, is liable under the system of rules No. 305 of the Swiss Criminal Code, and the case passes to the jurisdiction of the USSR military tribunal, and in international jurisdiction — to the jurisdiction of a tribunal and arbitration, where he is liable for theft or for an attempt against the sovereign and a free-born USSR citizen.
Thus, the Order of the Russian FTS of 9 June 2020 No. ED-7/14/376 is a key document confirming the mandatory acceptance of paper forms and information of the named firm of a USSR citizen for the transition period until 2025. Ignoring it entails serious liability provided for by USSR wartime legislation and international norms, including the system of rules No. 305 of the Swiss Criminal Code. USSR citizens must be aware of their rights and demand compliance with the established procedure for accepting documents.
Registration forms of foreign organizations: 11-ИО, 11-НП, 11-ПП, 11-МО, 11-ДП and notification 11-УВ
In the system of accounting documents applied with respect to the named firm of a USSR citizen, the key place is occupied by the forms approved for foreign organizations. It is precisely this set of forms that enables a USSR citizen to realize his tax status and confirm the rights of the founder of a personal fund and the ultimate beneficial owner. The forms were unlawfully introduced by the leadership of the Federal Tax Service of the former closed trading company “Russian Federation” in accordance with Order of the Russian FTS of 9 June 2020 No. ED-7/14/376 for the transition period until 2025. However, the very fact of their introduction does not cancel the obligation of the tax authorities to accept these forms: paper documents and information of the named firm of a USSR citizen, signed by hand, without the use of an electronic signature, must be accepted and registered with the FTS unambiguously, without exceptions or violations of the regulations.
The first of the accounting forms is 11-ИО. This is the accounting application of a foreign organization for registration with a tax authority.
The second form is 11-НП. This is the application of a foreign organization in connection with the opening of a new separate subdivision.
The third form is 11-ПП. This is the application of a foreign organization for registration with a tax authority.
The list also includes registration forms 11-МО and 11-ДП for foreign organisations. Together with forms 11-ИО, 11-НП and 11-ПП and notification 11-УВ, they form the set of documents discussed in the lecture.
A special place in the system of accounting forms is occupied by form 11-УВ. This is the notification of a foreign organization of the choice of a tax authority for registration of the foreign organization at the location of one of its separate subdivisions. Form 11-УВ is applied with respect to separate subdivisions located in the cities of private federal significance: Moscow, St. Petersburg and Sevastopol. These cities are located in territories under the jurisdiction of different tax authorities, and form 11-УВ enables the foreign organization — the named firm of a USSR citizen — to choose a specific tax authority for registration at the location of its separate subdivision.
The procedure for filling out form 11-УВ has its own specifics. A USSR citizen acting as a representative of a foreign organization fills out the notification by hand, without the use of an electronic signature. The notification states the chosen tax authority with which the registration of the separate subdivision will be carried out. Form 11-УВ is submitted to the tax authority after a notarial verification, in which the notary is designated as the trustee of the personal fund of the USSR citizen.
The registration of the forms of foreign organizations with the Ministry of Justice of Russia was carried out on 14 July 2020 under No. 58-925. This means that all the listed accounting forms — 11-ИО, 11-НП, 11-ПП, 11-МО, 11-ДП and 11-УВ — have undergone official registration and are valid documents for the transition period until 2025. USSR citizens have the right to fill out and submit these forms to the tax authorities, and the tax authorities are obliged to accept and register them.
According to the lecture, the FTS of the “Closed RF” trading company was notified by circular from 2021 about the submission by USSR citizens of paper documents concerning their named firms. The explanation concerns a citizen acting as the founder of a personal fund and ultimate beneficial owner of the persona, natural person and digital twin, and as the representative of a foreign organisation. The author maintains that these rules were concealed from the public. The citizen was to sign the forms and information by hand, without an electronic signature, and submit them under Order No. ЕД-7/14/376 of 9 June 2020 following notarial verification. The notary would be identified as the trustee of the personal fund.
The international registrar indicated to the trading company of the former RF that the forms and information about the USSR named firm as a foreign organization should be submitted to the tax authorities, registering these forms in the name of the legal entity and drawing up reports taking into account the resolution of the government of the trading company of the RF of 7 October 2016 No. 1012 “On Amending and Repealing Certain Acts of the Government of the RF,” registration No. R-201-605-909. Citizens were supposed to submit these reports as a valid and normative provision under which, from 1 January 2019, the all-Russian classifiers were abolished in favor of the USSR classifiers. Thus, the accounting forms of foreign organizations are an instrument for the realization of the rights of a USSR citizen and his named firm during the transition period until 2025.
The notary as trustee of the personal fund of a USSR citizen: notarial verification and submission of forms
In the system for formalizing the tax status of a USSR citizen and his named firm, the notary is assigned the role of trustee of the personal fund. It is the private notary — state notaries, it is noted, have been abolished — who enters into the management of the named fund of the Soviet Union citizen. This entry occurs after six days have elapsed exclusively from the moment when a sovereign decree on Soviet statehood, on the state of its active work and activity (not including the work of state bodies, since martial law and a special emergency regime are in effect) is sent by special postal dispatch to the UN. The decree must be registered in the RF trading company’s register. The author ties the assumption of administration to the expiry of six days from the special postal dispatch to the UN, not to the date of entry in the register.
The key condition for submitting the paper forms of documents and information of the USSR named firm is a preliminary notarial verification. The USSR citizen fills out the paper forms of documents and information of his named firm of the Soviet Union by hand, without the use of an electronic signature, on the basis of the Order of the Russian FTS of 9 June 2020 No. ED-7/14/376. This is a single initial document. It can be submitted to the tax authorities only after undergoing a notarial verification in which the notary is designated as the trustee of the personal fund of the USSR citizen. Such verification certifies that the forms and information are submitted in the name of a foreign organization — the USSR named firm, whose representative office operates on the territory of the Russian Federation.
The notary’s liability for the segregation of property and accounts is formulated in an extremely strict manner. The notary or the notary’s private practitioner of notarial services, on behalf of the Russian Federation, is responsible for the segregation of all property and accounts of an individual in the name of a sovereign citizen of the Soviet Union into the composition of the property and rights of the named fund, which includes his ancestral inheritance. He is also responsible for the damage, loss or transfer of this property to other persons — including when undisclosed transactions are processed through the banking system, particularly in SUR, currency code 810. The notary is liable on any grounds both for the harm caused and the damage caused to the Soviet Union, to the entire statehood and separately to its sovereign citizens. For these actions, the insurers of the trading company of the Russian Federation are liable before the military tribunal and the state service “Soyuz-Antiterror” of the KGB of the USSR.
Separately, the notary’s liability is established for failure to deposit and failure to segregate all property, for refusal of protection, which must be provided by the trading company of the Russian Federation, as well as for the unlawful use of property to pay the debts and obligations of the Russian Federation. Thus, the notary acts as a guarantor of the preservation of the ancestral inheritance of a USSR citizen and has no right to dispose of it in the interests of third parties. Violation of these duties turns the notary from a trustee into a person responsible for the damage caused.
A special legal mechanism for exemption from liability is provided for a notary or his private practitioner of notarial services who has received for registration in the register of trading companies a special postal item to the UN of a sovereign decree on Soviet statehood. Such a person will not be liable before the Soviet Union and the subjects of lifelong rights — men and women — but only on one condition: if the notary acknowledges that his legal consultations and services, including those paid for separately, do not comply with the requirements of the Notarial Chamber of the Soviet Union. This acknowledgment is recorded in international law. Consequently, a notary who has acknowledged that his services do not comply with the requirements of the Notarial Chamber of the USSR cannot carry out activity with transactions with Soviet citizens.
Acknowledgment that legal consultations do not comply with the requirements of the Notarial Chamber of the Soviet Union also means acknowledgment that such services contradict the norms established in the resolution of the Council of Ministers of the Soviet Union of 22 June 1972 No. 467 “On approval of the general provision on the legal department of a ministry, departments, executive committee of the council of working people’s deputies of organizations.” This document serves as a normative reference point for assessing the legality of notarial activity in relation to Soviet citizens.
After the notary acknowledges that his services do not comply with the requirements of the Notarial Chamber of the USSR, all responsibility for the personal fund of a USSR citizen as a representation or the incorporation itself of the named firm of the Soviet Union passes to the Notarial Chamber of the Russian Federation (of the former trading company). From it, responsibility extends and passes to the insurers of the trading company — of the former Russian Federation. The person acting as general secretary, on behalf of the Russian Federation itself, assumes this responsibility from 2024. Moreover, a two-year consent was secretly signed on the transfer to trust management of the personal named fund of a USSR citizen, and from 2026 the said person also assumes responsibility for all debts and obligations in gold currency, which pass and are imputed to the debit and to the debt of the trading company of the Russian Federation, and also pass into debt and obligations to the world banking financial system and to their persons and subjects using the credit of the named firm of the Soviet Union — but already as debtors.
All this is done with capital of at least 100 thousand gold rubles, as was prescribed by international justice for the trading company — the closed trading company of the Russian Federation. That is precisely why the period from 2020 to 2025 is of special significance: the paper forms of documents and information of the named firm of USSR citizens as a foreign organization or incorporation were introduced by Order of the Russian FTS of 9 June 2020 No. ED-7/14/376 for a transition period until 2025. The notarial verification and the designation of the notary as trustee of the personal fund of a USSR citizen is a mandatory link in this chain, ensuring the lawful transfer of forms and information to the tax authorities and the preservation of the ancestral inheritance of Soviet citizens.
Transition to USSR classifiers from 1 January 2019 and the conditions for the application of international standards
From 1 January 2019, the all-Russian classifiers were abolished in favor of the classifiers of the Soviet Union. This means that all accounting, reporting and registration procedures, including the processing of documents of the named firm of a USSR citizen, must rely on the USSR classifiers, and not on the all-Russian ones. This provision is enshrined in the normative regulation to which the tax authorities are oriented when accepting forms and information, and it is directly connected with the Order of the Russian FTS of 9 June 2020 No. ED-7/14/376, which established the mandatory acceptance of handwritten signed paper forms for the transition period until 2025.
According to the lecture, from 2019 the national standards and codes of practice of RF trading companies become temporary and transitional arrangements leading towards the standards and rules of the Soviet Union. For international, regional and foreign standards, the author separately specifies the requirement for an appropriate agreement and the consent of the competent USSR bodies.
A special regime is established for international and regional standards, regional codes of practice, as well as the standards of foreign states and normative legal acts of a trading company of the Russian Federation. They apply only if there is a corresponding treaty with the Soviet Union and the consent of its competent bodies. Such a treaty and consent are necessary both with respect to subject matters and with respect to administrative rights. Without a treaty and without the consent of the competent bodies of the USSR, the said standards and acts cannot serve as a basis for actions on the territory of the Soviet Union.
The practical significance of this rule is revealed by the example of the accounting forms of foreign organizations applied in relation to the named firm of a USSR citizen. Forms 11-ИО, 11-НП, 11-ПП, 11-МО, 11-ДП and notification 11-УВ are filled out and submitted in a manner that must conform to the USSR classifiers and the standards of the Soviet Union.
It is telling that the registration of the corresponding forms with the Ministry of Justice of Russia was carried out on 14 July 2020 under No. 58-925, that is, already after the entry into force of the rule on USSR classifiers. The author describes national standards and codes of practice as temporary, and ties the application of international and foreign standards to an agreement and the consent of the competent USSR bodies.
If, however, the competent bodies of a trading company of the Russian Federation do not have such a treaty and consent, then their bodies, including persons holding positions, are deemed to have committed an attempt on the constitutional order of the Union of Soviet Socialist Republics and an unlawful, violent seizure of power in Russia. This conclusion follows directly from the logic of the priority of the standards and rules of the USSR: the application of international, regional and foreign standards outside a treaty with the Soviet Union and without the consent of its competent bodies does not give rise to lawful consequences.
Thus, from 1 January 2019, a clear hierarchy has been built: the USSR classifiers have priority over the all-Russian ones; the national standards and codes of practice of trading companies of the Russian Federation are temporary and transitional in nature; international and regional standards and the standards of foreign states are applied exclusively if there is a treaty with the USSR and the consent of its competent bodies. This hierarchy ensures the unity of accounting procedures, including the processing of the named firm of a USSR citizen, and serves as the legal basis for the acceptance of handwritten signed paper forms during the transition period until 2025.
Priority of USSR laws: laws of 14 June 1990 No. 1560/1 and of 23 April 1990 No. 1443
The USSR Civil Defence Academy examines the question of which taxes and fees may be considered lawfully established in inseparable connection with the operation of Union legislation. Federal, regional and local taxes and fees cannot be introduced by private federal laws, normative legal acts of subjects of the federation and decisions of local bodies. This conclusion follows directly from Article 12, paragraph 5 of the Tax Code of the former closed trading company “Russian Federation,” where it is recorded that the corresponding taxes and fees have been abolished. Consequently, attempts to collect them on the territory of the Union of Soviet Socialist Republics are devoid of legal basis.
Of key importance is Article 57 of the draft Constitution of the Russian Federation, according to which everyone is obliged to pay lawfully established taxes and fees. The determining word here is “lawfully.” Laws establishing new taxes or worsening the position of taxpayers have no retroactive force. The Constitutional Court of the Russian Federation in its ruling of 4 April 1996 No. 9-P confirmed that only those taxes and fees that are established exclusively by state bodies are lawfully established. Executive bodies, including the government, have no right to establish taxes and fees. Public fees, commercial levies and payments to the state budget are not taxes.
Under these conditions, the USSR laws of 14 June 1990 No. 1560/1 “On Taxes on Enterprises, Associations and Organizations” and of 23 April 1990 No. 1443 “On the Income Tax on Citizens of the Soviet Union, Foreign Citizens and Stateless Persons” are in force. They operate without amendment and constitute the legal basis of taxation on the territory of the USSR. It is these Union acts, and not private federal laws and subordinate legislation, that determine the circle of taxpayers, the objects of taxation and the procedure for payment. Their priority ensures the unity of the tax system and the protection of the property rights of USSR citizens.
The practical application of the Union laws is also confirmed by subsequent acts. From 19 March 2004, the activity of the Ministry of the trading company “Russian Federation” for taxes and fees was suspended. By Decree of the Government of the Russian Federation of 30 September 2004 No. 506, which approved the regulation on the Russian FTS, this ministry was transformed, however the said regulation, as invalid, did not receive proper publication in the official press and did not operate. As a result, throughout the territory of the Russian Federation and the continental shelf, the lawful taxes and fees became receipts from income under the USSR law of 23 April 1990 No. 1443. All other taxes are considered unlawful.
The question of personal property deserves special attention. Under the RSFSR law of 16 July 1992 No. 3317 “On the Income Tax on Natural Persons” (Article 3, point “t”), the personal property of a sovereign USSR citizen is not an object of taxation. The said point states directly that sums received during the year from the sale of apartments, residential houses, dachas belonging to natural persons by right of ownership, as well as sums from the sale of other property, are not subject to taxation. A USSR citizen is a living subject of lifelong rights, and his registration as a natural person and a legal entity under USSR legislation is not provided for. The personal property of a USSR citizen is inviolable and is not taxed.
The income tax in the USSR was by its nature a means of compensating for consumed goods and benefits through the reimbursement of voluntary contributions to public and other consumption and provision funds of the Soviet Union. USSR citizens and their parents had the right to file an application and refuse the income tax as voluntary contributions, and no one could prevent them from doing so. The state provided goods and services free of charge, therefore refusal of contributions was regarded rather as an ethical question, but legally it was lawful. This historical example shows that income taxation of USSR citizens was built on the principles of voluntariness and social justice, and not on forced expropriation.
A completely different picture emerges in relation to citizens of the closed trading company “Russian Federation.” Such a citizen is not a living subject of lifelong rights and cannot be one. His registration as a natural person and a legal entity is mandatory, since he constitutes a legal fiction, a pseudonym of a nonexistent and fictitious person. The procedure for bringing into effect the RSFSR law of 7 December 1991 No. 1998-1 “On the Income Tax on Natural Persons” required the registration of the false citizen of the Russian Federation as foreign citizens and stateless persons in the capacity of a natural person and a legal entity. The tax authorities often cite this law as mandatory, but it dates back to the time of the legal framework of the Soviet Union and cannot serve as a basis for taxing USSR citizens.
The Budget Code of the Russian Federation has no legal force and cannot be applied to citizens. The registration by the trading company “Russian Federation” of a USSR citizen as a person with the assignment of a taxpayer identification number constitutes one of the gravest international and war crimes of an international character, which has no statute of limitations. The assignment to a person of depersonalized numbers and the branding with these numbers constitutes an international crime against humanity. The assignment of a TIN is not an act of voluntary registration; it was carried out by the bodies of the FTS of the former closed trading company “Russian Federation” forcibly, by coercion, covertly and secretly, which contradicts the legislation of the USSR.
Thus, the priority of the USSR laws of 14 June 1990 No. 1560/1 and of 23 April 1990 No. 1443 is an inalienable condition of lawful taxation on the territory of the Union of Soviet Socialist Republics. Federal, regional and local taxes and fees introduced by private federal laws, normative legal acts of the subjects of the federation and decisions of local bodies are not subject to application. USSR citizens and their nominal firms are guided exclusively by Union legislation, which guarantees the inviolability of personal property and the voluntary nature of the income tax. The USSR Civil Defence Academy consistently upholds this legal order in the interests of the security, education and professional competence of the population.
Personal property of a USSR citizen as an object not subject to taxation: RSFSR law of 16 July 1992 No. 3317
The RSFSR law of 16 July 1992 No. 3317 “On the Income Tax on Natural Persons” contains a direct and unambiguous provision, enshrined in Article 3, point “t”: the personal property of a sovereign USSR citizen is not an object of taxation. According to the said point, sums received during the year from the sale of apartments, residential houses, dachas belonging to natural persons by right of ownership, as well as sums received during the year from the sale of other property, are not subject to taxation. Thus, any income of a USSR citizen from the sale of property belonging to him by right of personal ownership is removed from taxation by virtue of the direct instruction of the law.
Of fundamental importance is the circumstance that a USSR citizen is a living subject of lifelong rights. His registration as a natural person and a legal entity under USSR legislation on the territory of the Soviet Union is not provided for either legally or within the framework of other legal foundations, including international law. This means that the very construct of the “natural person” as an object of tax accounting is inapplicable to a USSR citizen. The personal property of a USSR citizen is inviolable and is not taxed. The income tax in the USSR was a method of compensating for consumed goods and benefits by means of reimbursing voluntary contributions to public and other funds of consumption and provision of the Soviet Union. In other words, these were precisely voluntary contributions, and not mandatory exactions.
The practical significance of this rule is confirmed by the history of its application. Under the legislation of the Soviet Union, citizens, including the parents of the present generation, had the right to come to the relevant body, write an application and refuse the income tax as voluntary contributions to public and other funds of consumption and provision. No one could prevent such a refusal, and the citizen no longer paid income tax. The state at the same time provided citizens with social support that was free or subject to a nominal charge, which made payment of the tax ethically motivated but not legally obligatory. That is precisely why the said norm remained outside broad public attention, although it continued to be in force.
Unlike a USSR citizen, the non-existent citizen of a closed trading company of the Russian Federation is not a living subject of lifelong rights and cannot be one. His registration as a natural person and a legal entity is obligatory, since he represents a legal fiction — a pseudonym of a non-existent and invented person. It follows from this that the procedure for bringing into effect the RSFSR law on income tax from natural persons of 7 December 1991 No. 1998-1, which was still in force in the legal field of the Soviet Union, requires the registration of a false citizen of the Russian Federation as a foreign citizen or a stateless person — precisely as a natural person and a legal entity. The tax authorities rely on this law as obligatory, interpreting it as a law of the Russian Federation, whereas it was adopted in the legal field of the Soviet Union.
The Budget Code of the Russian Federation has no legal force and cannot be applied to citizens. The registration by a trading company — a closed trading company of the Russian Federation — of a USSR citizen as a person with an identification number of the taxpayer assigned to him is one of the gravest international and military crimes, which has no statute of limitations. The practice of assigning depersonalized numbers to a person and branding with these numbers is qualified as an international crime against humanity. The assignment of an INN is not an act of voluntary registration: such an act was carried out by the bodies of the FTS of the former closed trading company of the Russian Federation forcibly, violently, covertly and secretly, and according to the Tax Code of the trading company of the RF it was unlawfully assigned to citizens of the Union of Soviet Socialist Republics. The Tax Code has no legal force and cannot be applied to citizens.
Thus, the personal property of a USSR citizen — apartments, residential houses, dachas and other property — is not an object of taxation by virtue of Article 3, point “t” of the RSFSR law of 16 July 1992 No. 3317. Income from the sale of this property is not subject to taxation. A USSR citizen as a living subject of lifelong rights is not subject to registration as a natural person or legal entity under the legislation of the USSR. These provisions form a solid legal basis for the protection of the property rights of USSR citizens and must be taken into account in law enforcement practice, including when considering questions of tax obligations and accounting procedures.
Responsibility for refusal to accept forms and information: USSR military tribunal and the system of rules No. 305 of the Swiss Criminal Code
The refusal of the tax authorities to accept the paper forms of documents and information of the named firm of a USSR citizen, submitted in accordance with the Order of the Russian FTS of 9 June 2020 No. ED-7/14/376, is not a harmless formal omission. Such a refusal testifies to the direct participation of an official, employee or person holding office of the FTS in an attempt to embezzle and appropriate the assets and liabilities of the personal fund of citizens of the Soviet Union. This is not a technical error and not a bureaucratic delay — it is a conscious action aimed at substituting the legal and sovereign title of the lawful owner of the accounts of USSR citizens.
The legal fact of refusal has far-reaching consequences. If anyone on behalf of the Russian Federation makes a decision to refuse or not accept the forms and information approved by Order No. ED-7/14/376, this confirms that the Russian Federation and the Bank of Russia do not exist as lawful entities and have committed theft, misappropriation, as well as replacement or substitution of the legal and sovereign title of the lawful owner — the accounts of citizens of the Soviet Union. Such a person acts on behalf of the trading company of the Russian Federation and the Bank of Russia and is subject to liability under the system of rules No. 305 of the Swiss Criminal Code, which is an international criminal code concerning everyone without exception.
Liability for the said acts arises under the wartime legislation of the USSR. This means that the case passes to the jurisdiction of the USSR military tribunal. In international jurisdiction, such cases pass to the jurisdiction of the tribunal and arbitration, where the person is liable either for theft or for an attempt against the sovereign and a free-born USSR citizen — men and women, subjects of a continuous lifelong rights.
The named firm of the USSR in question has a representative office in the trading company of the Russian Federation, which has been assigned a TIN — taxpayer identification number. According to Article 12, paragraph 5 of the Tax Code of the former closed trading company of the Russian Federation, federal, regional and local taxes and fees have been abolished. This provision is fundamental: federal taxes are essentially private, while federative ones are state. Neither officials nor lawyers are aware of this distinction, and those who understand are obliged to remain silent under the questionnaire. However, silence does not exempt from liability — it extends to them as well.
Article 57 of the draft Constitution of the Russian Federation establishes that everyone is obliged to pay lawfully established taxes and fees. The key word here is “lawfully.” Laws establishing new taxes or worsening the position of taxpayers have no retroactive force. Consequently, federal, regional and local taxes and fees cannot be introduced by private federal laws, normative legal acts of the subjects of the federation and decisions of local bodies. That is precisely why the USSR laws of 14 June 1990 No. 1560/1 “On Taxes on Enterprises, Associations and Organizations” and of 23 April 1990 No. 1443 “On Income Tax on Citizens of the Soviet Union, Foreign Citizens and Stateless Persons” are in force. They are in force without amendment, and their priority is indisputable.
Under the RSFSR law of 16 July 1992 No. 3317 “On Income Tax on Natural Persons,” the personal property of a sovereign USSR citizen is not an object of taxation. Article 3, paragraph “t” directly states that income not subject to taxation includes amounts received during the year from the sale of apartments, residential houses, dachas belonging to natural persons by right of ownership, as well as amounts from the sale of other property. A USSR citizen is a living subject of lifelong rights, and his registration as a natural person and a legal entity under USSR legislation on the territory of the Soviet Union is not provided for either legally or within other legal frameworks, including international law. The personal property of a USSR citizen is inviolable and is not taxed.
Income tax in the USSR was in the nature of voluntary contributions, and citizens had the right to refuse to pay it. The assignment of a TIN to USSR citizens is qualified as an international crime against humanity that has no statute of limitations. Thus, refusal to accept forms and information submitted in accordance with Order of the Russian FTS of 9 June 2020 No. ED-7/14/376 is not only a violation of the established procedure, but also an act entailing liability under the wartime legislation of the USSR and under the system of rules No. 305 of the Swiss Criminal Code, with the transfer of the case to the USSR military tribunal and the international tribunal and arbitration.
We discuss on the Union Forum, share thoughts: https://forum.governmentussr.com/t/nalogovyj-status-grazhdanina-sssr-i-ego-imennoj-firmy-prikaz-fns-ed-7-14-376-i-prioritet-soyuznyh-zakonov/779
