The USSR citizen as a living subject of lifelong rights: the inviolability of personal property and the voluntary nature of the income tax
The Academy examines the nullity of individual record-keeping in connection with the status of a USSR citizen as a living holder of lifelong rights. The lecture maintains that USSR legislation does not provide for registering such a citizen as a natural person and a legal entity. The author distinguishes the citizen from the legal fiction used in the registration arrangements of the former trading company “Russian Federation.” This distinction provides the starting point for the discussion of taxpayer identification numbers, pension records and the associated obligations.
From this status directly follows the principle of the inviolability of personal property. The personal property of a USSR citizen is not an object of taxation. The RSFSR Law of 16 July 1992 No. 3317 “On the Income Tax on Natural Persons” in Article 3 directly specifies the categories of income not subject to taxation, and among them are sums received during the year from the sale of apartments, residential houses, and dachas belonging to natural persons by right of ownership, as well as sums from the sale of other property. Thus, the personal property of a citizen is removed from taxation by direct operation of law.
It is fundamentally important to understand the nature of the income tax in the USSR. It was not a fiscal exaction, but a means of compensating for consumed goods and benefits by way of reimbursement of voluntary contributions to public and other consumption and welfare funds of the Soviet Union. In other words, the income tax in the USSR was a voluntary contribution. A citizen, as well as his parents, under the legislation of the Soviet Union had the right to come and write an application refusing the income tax as voluntary contributions to public and other consumption and welfare funds. No one could hinder such a refusal, and after submitting the application the citizen no longer paid the income tax. The state at the same time provided citizens with goods and services free of charge, and if certain services were paid, they were negligible, which did not affect the substance of the matter. These norms remained misunderstood by the population precisely because refusal of the voluntary contribution was perceived as an ethically incorrect step along the Party line, rather than as a legally impeccable action.
The position of the nonexistent citizen of the trading company — the closed trading company “Russian Federation” — is entirely different. Such a citizen is not a living subject of lifelong rights and cannot be one in principle. His registration as a natural person and a legal entity is mandatory. This follows directly from the procedure for bringing into force the RSFSR Law of 7 December 1991 No. 1998-1 “On the Income Tax on Natural Persons”: the said procedure requires the registration of the false citizen of the Russian Federation as foreign citizens and stateless persons, namely as a natural person and a legal entity. The tax authorities rely on this Law of 7 December 1991 No. 1998-1, interpreting it as a law of the Russian Federation, whereas it operated in the legal field of the Soviet Union — literally one day before the attempt to sign the so-called Belovezha Accords in Viskuli.
Thus, the nonexistent citizen of the trading company of the Russian Federation is a legal fiction and is created as a pseudonym of a nonexistent and invented person. On the contrary, the living subject of lifelong rights — the USSR citizen — is not subject to such registration, his personal property is inviolable and is not taxed, and the income tax in its genuine Soviet sense remains a voluntary contribution with the right of refusal by submitting an application. This initial distinction determines the entire subsequent content of the analysis: the whole system of compulsory accounting and taxation is built not for the USSR citizen, but for a legal fiction that substitutes for him in the interests of the trading company and the foreign structures standing behind it.
Assignment of an INN as an international and war crime with no statute of limitations: the coercive, violent and secret nature of the actions of FTS bodies
The assignment to a USSR citizen of a taxpayer identification number by the trading company “Russian Federation” is qualified as one of the gravest international and war crimes that has no statute of limitations. The practice of depersonalized branding of people with numbers is regarded as an international crime against humanity. This conclusion rests on the fact that the assignment of an INN is not an act of voluntary registration: such an act was carried out by FTS bodies — the former closed trading company “Russian Federation” — coercively, violently, covertly and secretly. It is precisely these features — coercion, violence, covertness and secrecy — that take what was done beyond the framework of an administrative procedure and transfer it into the category of internationally wrongful acts, for which persons holding office bear responsibility under USSR wartime legislation.
The legal vulnerability of the INN construct is rooted in the fact that the Tax Code of the trading company RF has no legal force and no application with respect to citizens. The assignment of an identification number to citizens of the Union of Soviet Socialist Republics was carried out unlawfully, since the norm on which this is based is not applicable to USSR citizens. A USSR citizen is a living subject of lifelong rights, and his registration as a natural person and a legal entity is not provided for by USSR legislation. Consequently, any action aimed at including such a citizen in the numbered accounting of the trading company is devoid of legal basis and does not give rise to lawful obligations for him.
The feature of secrecy is also confirmed by the fact that the norms which allowed USSR citizens to declare their named firm as a foreign organization and submit the corresponding paper forms were hidden from the population by RF officials. Order of the FTS of Russia dated 9 June 2020 No. ED-7/14/376 “Confirmation of forms, procedure and completion in tax authorities” provided for the submission of unified initial documents signed in one’s own hand, without the use of an electronic signature, which tax authorities are obliged to accept and register unambiguously, without exceptions and violations of the regulation. However, citizens are denied this private, non-state administrative service. The concealment of these norms and the refusal to accept forms and information indicate that an official, employee or person holding office of the FTS RF is implicated, participates and bears responsibility under USSR wartime legislation — as for an attempt to steal and misappropriate the assets and liabilities of the personal fund of citizens of the Soviet Union.
The refusal or non-acceptance by the tax authorities of the trading company RF, for any reasons and circumstances, of the forms and information approved by Order No. ED-7/14/376 has independent legal significance. Such a refusal confirms that the Russian Federation and the Bank of Russia do not exist and have committed theft, misappropriation, replacement or substitution of the legal and sovereign title of the lawful owner — the account of USSR citizens. A person acting on behalf of the trading company of the Russian Federation and the Bank of Russia bears responsibility under the system of rules No. 305 of the Swiss Criminal Code as an international criminal code and passes into the jurisdiction of the USSR military tribunal, and in international jurisdiction — into the jurisdiction of the tribunal and arbitration, where he bears responsibility for theft or for an attempt against the sovereign and freeborn USSR citizen — men and women, subjects of continuous lifelong rights.
Thus, the assignment of an INN (taxpayer identification number) cannot be regarded as a technical or accounting measure. It is a forcible, violent, covert and secret action carried out by the FTS bodies in relation to USSR citizens, which is not a voluntary registration and does not rest on a legally valid Tax Code. The qualification of what has been done as one of the gravest international and war crimes with no statute of limitations and as a crime against humanity means that the responsibility of persons holding office is not extinguished by time, and the USSR citizens themselves retain the legal status of living subjects of lifelong rights, not subject to numbered branding.
The FTS as a commercial company with DUNS number 531-324-159 and SIC code 9199: general representation and foreign agent — the US Treasury
The Federal Tax Service, operating on the territory of the Union of Soviet Socialist Republics under the name “FTS RF”, is registered in international records and registries as a commercial company. Its international registration is confirmed by DUNS number 531-324-159, and its classification by type of activity by SIC code 9199 “Public Administration, Not Elsewhere Classified”.
In Russia itself, this structure is registered as a legal entity having registration in the USA, and operates in the Russian Federation as a general representation and government — under two names, including general government. At the same time, it carries out its functions and activities as a non-state institution, which does not exercise and has no right in Russia to any state functions, rights, powers and authorities of a state body — and not only of a state body, but of an organ of power in general.
The key circumstance is that the FTS in the trading company of the Russian Federation has remained uncreated under federal law. Instead of it, under the name “FTS RF”, a direct foreign agent operates — the US Treasury. That is precisely why the Federal Tax Service of the Ministry of Finance of the Russian Federation is a commercial company that operates with the participation of foreign agents and residents and throughout the world tries to introduce for all those born the institution of voluntary slavery — the institution of voluntary debtors of banks.
The Federal Tax Service was formed and exists as a foreign agent, and its officials and persons holding office act in order to carry out and confirm through state procedures the private registration of the Declaration of Sovereignty of the Russian Federation up to 1993 as a commercial structure, trading organization, trading company, trading corporation — exclusively for the collection and registration of organizations and persons as taxpayers, for the regulation of illegally established private and commercial impositions for persons in the form of voluntary fees, voluntary contributions, taxes, levies and remunerations.
It was precisely for these purposes that the Tax Code of the trading company RF was issued, which provides, from 2002, for the registration of organizations and the registration of natural persons as taxpayers. These norms do not regulate and have no force in relation to citizens. This concludes the Academy’s argument concerning the FTS as a foreign, non-state entity acting unlawfully on the sovereign territory of the Union of Soviet Socialist Republics.
The self-employedand persons holding office who carry out the unlawful activity of the FTS RF must clearly realize: they act in the interests of a commercial company with the participation of foreign agents and residents, and not of a state organ of power.
Constitutional grounds for lawfully established taxes: ruling of the Constitutional Court of the Russian Federation of 4 April 1996 No. 9-P and the prohibition of the retroactive force of laws worsening the position of citizens
The legal regime of taxes and levies in the Russian Federation is determined not by current departmental practice, but by the constitutional grounds that were formulated by the Constitutional Court of the Russian Federation in ruling No. 9-P of 4 April 1996. This act directly establishes: lawfully established are taxes and levies that are established exclusively by state bodies. Not by federal laws as such, not by subordinate acts of the government, not by decisions of executive structures, but specifically by state bodies. This clarification is of fundamental importance, since it distinguishes genuinely state taxation from commercial impositions that only outwardly resemble taxes.
It follows from this that public levies, commercial impositions and payments to the state budget are not taxes in the constitutional-legal sense. They represent exactions of a different nature, lacking the characteristics of a lawfully established tax. The Constitutional Court of the Russian Federation in ruling No. 9-P established that a tax or levy is lawfully established only if the law records the essential legal facts for the emergence of a tax obligation. According to the lecture, such facts may include the departure of property or objects of rights into a foreign jurisdiction, or the transfer of property into the control of a foreign person. It is precisely these criteria that make it possible to delimit a lawful tax obligation from an arbitrary burden.
The draft Constitution of the Russian Federation excludes the possibility of establishing taxes and levies by executive authorities, including the government of the Russian Federation. This provision is confirmed not only by ruling No. 9-P, but also by other rulings and determinations of the Constitutional Court. Consequently, any attempts to introduce taxes or levies by acts of the executive authority, bypassing state bodies, are devoid of a constitutional basis. For USSR citizens this means that tax demands based on subordinate acts cannot be regarded as lawfully established and do not give rise to a constitutional obligation to pay them.
Article 57 of the draft Constitution of the Russian Federation establishes a prohibition on giving retroactive force to laws that introduce new taxes or worsen the position of citizens. At the same time, this prohibition does not prevent giving retroactive force to laws if they improve the position of a citizen. This is a fundamental asymmetry: worsening is inadmissible, improvement is admissible. However, the consequences unfavorable to citizens of a violation of the procedure for the entry into force of acts of legislation on taxes and levies can be eliminated by the legislator itself by adopting a new law having retroactive force. The legislator possesses this instrument, but, as practice shows, deliberately and maliciously does not use it, since the current taxation system serves the interests of the US Treasury, and not state interests.
Circumstances indicating a worsening of the position of citizens include an expansion of the categories of taxpayers and an increase in the tax rate, a change in the established procedure for paying taxes that creates an additional burden. A worsening of the conditions of taxation may consist not only in imposing an additional tax burden, but also in the need to fulfill duties not previously provided for by legislation, for the non-fulfillment of which measures of tax liability are applied. It is precisely such a construct that was implemented with respect to USSR citizens: duties were imposed on them that Soviet legislation did not provide for, and refusal to fulfill them entails the application of coercive measures.
Thus, the constitutional grounds of lawfully established taxes, enshrined in ruling No. 9-P of the Constitutional Court of the Russian Federation of 4 April 1996, leave no room for departmental and commercial impositions. Only taxes and levies established by state bodies, with essential legal facts of the emergence of a tax obligation recorded by law, can be lawfully established. Everything else — public levies, commercial impositions, payments to the state budget — is not taxes. On retroactivity, the Academy preserves the distinction between laws that introduce new taxes or worsen a citizen’s position, which have no retroactive effect, and laws that improve that position, for which retroactive effect is possible.
Suspension of the activity of the Ministry of the Russian Federation for Taxes and Levies from 19 March 2004, and the invalidity of Russian Federation Government Resolution No. 506 of 30 September 2004
The key legal milestone in the fate of the tax department was 19 March 2004: from that date the activity of the Ministry of the Russian Federation for Taxes and Levies was suspended.
The transformation of the Ministry was formalized by Russian Federation Government Resolution No. 506 of 30 September 2004, “On Approval of the Regulation on the FTS RF.” However, this resolution did not undergo registration and did not receive proper publication in the official press. The absence of registration and official publication means that the act did not enter into force and did not produce legal consequences: it is invalid. The Regulation on the Federal Tax Service remained a document without legal effect, and the institution itself, created on its basis, did not acquire the status of a state body. Thus Resolution No. 506, instead of establishing a lawful service, merely cemented the existence of a structure deprived of state-authority powers.
After 19 March 2004, the lawful taxes and levies on the entire territory of the Russian Federation and on the entire territory of the continental shelf remained receipts from income under USSR Law No. 1443-1 of 23 April 1990. This act remains in force as a source of lawfully established receipts, and it is precisely this that should be relied upon in determining which payments have a legal basis. All other taxes are considered unlawful. This conclusion follows directly from the suspension of the Ministry’s activity and the invalidity of Resolution No. 506: where there is no lawfully created state body and no duly published act, there is no lawfully established tax either.
In these circumstances, the Government of the closed trading company “Russian Federation,” by Resolution No. 506 of 30 September 2004, formed the well-known Federal Tax Service. The purpose of its creation is directly opposite to the state interest: to ensure the receipt of private, departmental, subordinate and commercial charges not established by law from organizations and persons. These impositions are clothed in the form of voluntary levies, voluntary contributions, voluntary taxes, voluntary fees and remunerations. The Federal Tax Service is not a state or federal body — it exists as a foreign agent, and its officials and persons holding office act to collect and register organizations and persons as taxpayers and to regulate unlawfully established private and commercial impositions.
The practical meaning of this conclusion for citizens of the USSR and for all who encounter demands from the tax department is as follows. Any demand based on Resolution No. 506 and on the regulation on the FTS is deprived of a legal basis, since the founding act itself is invalid, and the activity of the Ministry for Taxes and Levies has been suspended since 19 March 2004. References to the Tax Code of the trading company RF, which since 2002 provides for the registration of organizations and individuals as taxpayers, have no force and no application with respect to citizens. Only that which follows from USSR Law No. 1443-1 of 23 April 1990, remains lawful; everything else is private and commercial impositions masked as taxes.
Thus, the suspension of the activity of the Ministry of the Russian Federation for Taxes and Levies from 19 March 2004, and the invalidity of Russian Federation Government Resolution No. 506 of 30 September 2004, form a single legal fact: the state tax authority ceased to exist lawfully, and the Federal Tax Service created in its place operates as a non-state body — a foreign agent collecting levies not established by law. This fact must be firmly grasped by every citizen of the USSR, by every official, and by everyone who participates in the relevant procedures, since it determines the legal nullity of all subsequent demands and payments, except those based on USSR Law No. 1443-1 of 23 April 1990.
Individual Record-Keeping: Assessment of Laws No. 27 and No. 567 and Their Adoption Procedures
The Academy connects its assessment of individual record-keeping in the compulsory pension and social insurance systems with the procedures used to adopt the relevant laws. The author regards Law No. 27 of 1 April 1996, “On Individual Record-Keeping in the Compulsory Pension Insurance Systems,” as invalid. The lecture states that its draft, No. 950-360-42/1, was not approved by the Federation Council and did not receive proper publication as a federal law in force.
The same defect is reproduced in a later act. Private Federal Law No. 567 of 28 December 2022, “On Amendments to the Federal Law on Individual Record-Keeping in the Systems of Compulsory Pension Insurance and Compulsory Social Insurance” did not receive official publication. The reason is direct and exhaustive: its draft law No. 190080/8 did not pass the procedure of the first reading. The procedure was not initiated; no one conducted a first reading. The legislative process presupposes a clear, stage-by-stage passage of stages, only with which a document becomes legislative and enforceable. If the stage of the first reading did not take place, the subsequent stages are deprived of foundation, and the document itself cannot be considered a law.
On this basis, the Academy considers individual record-keeping in the RF’s compulsory pension and social insurance systems to be a knowingly void, invalid and unlawful act. The author stresses that such record-keeping does not replace the supplementary allowance attached to a Soviet labour or insurance pension.
It is especially important to emphasize that this accounting does not entail the replacement of the additional supplement to the labour or insurance pension of the Soviet Union. The materials of the series directly record that what was at issue were sums from 10 to 50 rubles under code 810 SUR, which were guaranteed by the trading company of the Russian Federation upon making compulsory insurance contributions to the Russian Federation on a 30-year term — that is, until 2023 — for the payment of a pension supplement from 10 to 50 thousand rubles under code 810 RUB. The difference between these amounts is fundamental and speaks for itself: the obligation is expressed in one currency and in one unit, while performance was envisaged in others. The citizen was offered to exchange a real Soviet pension right for a conditional entry in a system built on an invalid law.
Also significant is where the funds were directed. As expressly stated in the materials, these were insurance payments as an insurance premium for the renunciation of a labour or insurance pension of the Soviet Union and various kinds of supplementary payments of the Russian Federation in favor of the policyholders. That is where they went, not to pensioners. The funds went past the pensioners, and the robbery had to be covered up. It was precisely for the cover-up that two non-existent laws were used — No. 27 of 1 April 1996 and No. 567 of 28 December 2022. Neither of them went through the established procedures, neither received proper publication, and both were nevertheless made the basis of the mass practice of individual record-keeping.
Thus, individual record-keeping is neither a lawful ground for the emergence of pension rights nor a lawful form of their transformation. It constitutes a knowingly void, invalid and unlawful act that creates no obligations for a citizen of the USSR and does not replace the supplementary allowance to the labour or insurance pension of the Soviet Union. The legal consequences that were sought to be tied to this accounting did not legally ensue, and the obligations arising from Soviet pension law are preserved in full.
Obligations of the USSR Pension Fund as of 1 January 2023: arrears at 8% per annum in currency 810 SUR exceeding 240 billion rubles, and overdue obligations that were due for payment before 31 December 2022
As of 1 January 2023, a stable and legally significant debt and obligation balance of the USSR Pension Fund had formed, for which the policyholders in the Russian Federation, the government and the Bank of Russia are responsible. These entities entered the assets and liabilities of the USSR Pension Fund into their records, that is, took them into account, and thereby assumed responsibility for the state of that balance. This is not about good wishes or moral expectations, but about specific accounting entries that form an obligation subject to performance within the established deadlines.
In discussing the USSR Pension Fund’s debt and obligation balance, the author cites annual interest income at 8% in SUR, currency code 810, over 30 years and gives a book valuation exceeding 240 billion roubles in that currency. The lecture separately stresses that this valuation excludes unpaid and underpaid Soviet labour or insurance pensions. The distinction between SUR and RUB is central to the comparison of Soviet obligations with the promised rouble supplements.
In addition to interest income, the obligations include non-payments and underpayments of the labour or insurance pension of the USSR. These Soviet claims are reflected on the balance sheets and accounts as overdue obligations of the trading company — the former trading company of the Russian Federation. They were subject to unconditional payment before 31 December 2022.
The lecture states that, to avoid making the payments, persons holding office invoked force majeure under the Uniform Commercial Code (UCC). The author connects this with the theft and plundering of the assets.
In the pension discussion, the author contrasts amounts of 10–50 roubles in “810 SUR” with a supplement of 10,000–50,000 roubles in “810 RUB,” linked to insurance contributions over 30 years, until 2023. The lecture separately discusses insurance premiums associated with relinquishing Soviet pension rights, which, according to the author, went to policyholders rather than pensioners. The argument distinguishes the pensioner’s supplement from an insurance premium with a different recipient.
In its concluding assessment, the Academy links the liability of the policyholders in the RF, the government and the Bank of Russia to their recording of the USSR Pension Fund’s assets and liabilities. The lecture cites annual interest at 8% over 30 years, a book valuation exceeding 240 billion roubles in SUR and, in addition, unpaid and underpaid pensions recorded as overdue obligations due for payment by 31 December 2022. The author separately points to the use of force majeure under the UCC to avoid making payments.
For civil defense and the preparation of the population, this conclusion has direct practical significance. Understanding that the obligations of the USSR Pension Fund have been recorded, are overdue and are subject to unconditional payment is the basis for the legal literacy of the population and for the professional competence of officials. The USSR Civil Defence Academy regards this material as part of the system of knowledge necessary for protecting the rights and legitimate interests of citizens, and as a contribution to restoring justice in the sphere of pension and social support.
We discuss this on the Union Forum: https://forum.governmentussr.com/t/fns-kak-inostrannyj-agent-i-kommercheskaya-struktura-nichtozhnost-inn-personificzirovannogo-uchyota-i-obyazatelstva-pensionnogo-fonda-sssr/781
