Complaint to the tax office. Where to complain about the tax office
Sometimes the tax office does not fully fulfill its functions and responsibilities in relation to citizens. For example, she did not respond to a written request from a citizen, did not provide information requested by him, or provided tax deduction and delayed the tax refund.
Thus, one can complain about both the actions of tax inspectorates and their inaction.
The presented article tells about where and how you can send a complaint to the tax office.
Where to file a tax complaint?
Filing a complaint about the work of the tax office takes place in several stages:
- Initially, a complaint is filed with the tax office at the applicant's place of residence;
- Then you need to send a complaint to the tax office of the applicant's region;
- And only in the last place should an appeal be sent to the central office - the Federal Tax Service.
Attention
Please note that it is necessary to send an appeal to a higher tax authority through the tax authority against which the complaint was written.
In the event that the inspection is inactive and the conflict situation is not resolved, you should contact the following authorities:
Complaints - Building Block
- The prosecutor's office;
How to file a complaint with the tax office?
Complaint to the tax authority can be submitted as follows:
- Through online contact;
- By applying in person. It is important here that the applicant has 2 copies of the application on hand. The first copy remains in the tax office, and on the second the inspector must sign his signature and the date of acceptance;
- By sending a certified letter. Before you send a letter, you must ask the post office employee to draw up an inventory of the attachment in 2 copies. The first is sent to the inspection along with the letter, and the second is certified by the postal worker and remains with the applicant. You also need to order a return receipt service.
How to file a tax complaint online?
Have tax service there is an official website through which a registered user can send an online appeal.
Attention
To register on the FTS website, you need to contact the nearest tax office with a passport, after which the applicant is given registration card with data to enter the site.
After the user has registered on the FTS website, he can send a complaint. This requires:
- On the home page go to the site on the tab "Individuals";
- Next, the system takes the user to a page with a list of services provided, among which you need to select "Submitting a complaint to the tax authorities";
- On the next page, the user needs to choose one of the four suggested situations. In order to file a complaint, you must select “I want to file a complaint about the actions / inaction of the tax authorities”;
- On the newly opened page, the user can familiarize himself with the information provided. For example, how the complaint is processed. After studying the information, the user is prompted to act according to further instructions.
Tax Complaint to the Prosecutor's Office
A complaint against the tax service should be sent to the prosecutor's office only if the taxpayer's rights have been grossly violated.
It is necessary to contact the prosecutor's office at the location of the IFTS. You can draw up a statement on paper and take it to the prosecutor's office in person, or you can send an electronic appeal. For this:
- In the Internet reception of the General Prosecutor's Office, the applicant must select his region in the drop-down menu "Prosecutor's Office in the constituent entities of the Russian Federation";
- After that, the system transfers the user to the Internet reception of the prosecutor's office in his region. There the user needs to study the proposed information, after which he needs to press the "Agree" button;
- Then the applicant is invited to fill out a form where it is necessary to enter the requested data in the appropriate empty fields:
- The address;
- Email;
- Telephone;
- Area;
- To whom the appeal is addressed;
- The text of the appeal;
- If necessary, you can attach documents related to the subject of the complaint. To do this, use the "Select file" button;
- After the form is completely filled out, you need to send an appeal by clicking on the appropriate button.
Going to court
Citizens can apply to the arbitration court if they believe that the decisions or actions of the tax authorities:
- They do not respect their rights and interests in the field of entrepreneurship and other economic activities;
- Illegally impose obligations on them;
- Create other obstacles.
Info
The applicant can apply to the court no later than 3 months from the moment when he became aware of the violation of his rights by the tax service. If the deadline for filing an application was missed for a good reason, then the court has the right to restore it.
In the event that the solution arbitration court did not satisfy the applicant, he has the right to appeal this decision in the court of appeal, and then in the order of cassation proceedings carried out by the Supreme (cassation) court.
Sample
Time limit for consideration of a complaint
An appeal sent to the tax office is registered within 3 days, after which it is considered within 30 calendar days.
In some cases, the review time can be extended for another 30 days, but no more. The official shall notify the applicant of the extension in advance.
The prosecutor's office considers applications and makes decisions on them within 30 days.
The judge single-handedly considers cases on challenging illegal actions of the tax service and makes a decision within 3 months from the date of receipt of the application. This period can be extended by the judge on the basis of a reasoned application for up to 6 months.
Are you dissatisfied with the actions of the tax office? Have you applied to the authorized body, but have not received a response? Then you can safely file a complaint. We will analyze how to write such an appeal to the IFTS in 2019.
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The tax authority does not always fulfill its obligations towards citizens. If you are also faced with the inaction of the authorized agency, then you can draw up an appropriate appeal.
Moreover, a complaint can be filed not only in case of inaction by the tax officer, but also in case of actions that, in your opinion, violate certain rights. We will figure out how to file a complaint, as well as where, when and how to file it.
Basic moments
If there are grounds for writing a complaint, you should take into account certain data that are indicated in the document.
It is also important to figure out what the sequence of actions should be followed when contacting a government agency.
But first, let's figure out which regulations Russian Federation will be useful to you in this matter, as well as when exactly you can contact the tax office.
What it is
A complaint is recognized as the appeal of a person to the tax authority in the event of violation of the rights of citizens or a legal entity. This is a legal option for resolving a dispute that has arisen.
The appeal can be appeal and ordinary. The first option involves an appeal after the completion, if the taxpayer does not agree with the decision made.
Such a complaint is filed while the decision has not yet entered into force, that is, within a month after its receipt.
For what purpose is it served
Contact the tax service for clarification in this case:
- if the taxpayer has incorrectly calculated the amount of tax that is payable to the budget;
- if the representative tax authority refuses to provide;
- if the overpayment of tax payments is not credited;
- if operations are suspended;
- if the tax inspector issued a non-normative act;
- if tax authorities did not fulfill obligations on time;
- if the employee of the tax service requires the submission of documents that are not referred to in the legislation.
It is not necessary to complain specifically about the tax office. For example, you can submit about.
Normative base
The process of filing a complaint with the Federal Tax Service is considered in -. So, if the rights of the taxpayer are violated, he must first apply to superior body to appeal the decision of the tax office ().
The procedure and terms of application are spelled out in. Special application forms are not established at the legislative level.
Contacting the FTS is allowed on issues that are spelled out in the Regulations on the FTS, which were approved.
How to write an appeal to the tax office in Russia
The complaint is filed with a superior service or superior. When submitting a document directly to the Federal Tax Service (if the hierarchical structure is not taken into account), then it will be redirected to the required address.
But it is worthwhile to understand that in this case, extra time will be spent. A complaint about a decision on a tax audit prior to the entry into force of the decision is submitted to the department of the Federal Tax Service, the decision of which you will appeal.
What should a written appeal to the tax authorities from a taxpayer contain:
- Information about the tax office to which it is submitted - name, address.
- Company information or individual entrepreneur- all available details, name, position, and contacts.
- They write the address of the applicant so that the employee of the authorized body knows where to send the answer.
- The text itself - what illegal actions the complaint is being filed for, as well as all the accompanying documents that will confirm your innocence. References to regulations must be provided.
- Describe what result you expect - to cancel the act, change the decision, etc.
- List the documents that are attached to the application - those that can confirm the credentials of the representatives who act on, those that confirm the validity of the information presented.
- Name of compilers, signatures and date.
We list what evidence can be applied:
A person can submit complaints, applications or suggestions. But in each case, certain details must be indicated.
Tax authorities may refuse to consider the application if:
- it does not contain any required details, exact address;
- the text document is difficult to read;
information is spelled out in Latin or only capital letters are used, or the text is not divided into sentences; - there is no specific requirement, proposal, statement in the document;
- the document contains insults, threats;
- an answer in essence cannot be given without disclosing information that is a state secret.
Drawing up a complaint (on the letterhead of the organization)
Note that it is possible to draw up an application-complaint arbitrarily. This means that the company has the right to independently develop and approve the form.
The main thing is that it contains the basic data indicated above. Reflect:
- Company name;
- address data;
- Name of the manager or other person who is authorized to act on behalf of the firm.
The seal of the company is put in the event that the appeal is submitted to paper form not on company letterhead. It is important to indicate the details of the decision that is being appealed.
A company can file a complaint if:
- a decision has been made, according to which certain persons are attracted to;
- an authorized employee of the Federal Tax Service refuses to accept a tax return, etc .;
- The FTS refuses to refund tax that was paid in excess of the required amount.
Employees of enterprises can file complaints against employers if:
- the organization pays citizens in an "envelope";
- the firm does not pay due funds on time;
- management refuses to conclude when the employee is already working in the company;
- unlawful deductions from salaries are carried out, etc.
Formation in electronic form
Document submission is possible in several ways:
- alone or through;
- by registered mail (required);
- via the Internet (via the website of the Federal Tax Service online).
Let's dwell on the nuances of filling out an electronic form:
When choosing an addressee, it is worth stopping at the subdivision of the territorial district | Where the applicant was registered or where the wrongdoing was found. If a disputable situation arises, it is better to consult which branch of the Federal Tax Service to choose. To do this, you should call the customer support service. |
Be sure to provide personal information | Anonymous applications will not be considered. Describe your situation |
Indicate department | Where the application was also sent. If a person has previously applied to another government agency, this can be indicated in a special field |
Any document | The one you attach to the online application must be scanned or photographed. Allowed attachment sizes - 2 MB |
The system will ask for your email address | When the registration is completed, a notification will be sent to your e-mail box, which contains the registration number and date. This data is needed to track at what stage of consideration the appeal is. |
Sample complaint
When preparing a complaint, you can rely on the following example:
Photo: sample illegal complaint entrepreneurial activity
Nuances in drawing up an anonymous version
Taxpayers have the right to contact the FTS department anonymously. A complaint can be filed in the following ways:
- orally by special numbers that are contained on the portal of the tax service;
- with a personal visit to an authorized institution;
- by mail or fax;
- via the Internet.
Online circulation involves the reflection of the applicant's personal data. Anonymous information on the fact of corruption can be reported by calling the helpline.
How can you check by number
Through the website Tax.ru, the applicant can find out:
- when the complaint was received and what is the number of consideration by the state instance;
- what are the results of consideration of the application (the FTS made a decision or forwarded the complaint to another regional office);
- what are the deadlines for making decisions, and whether they have been extended;
- the application is pending or has been completed.
To obtain information about the submitted document, an electronic form is filled in, in which you need to reflect the available information. They write:
- which tax authority should consider the application;
- what type of applicant is;
- what is the reference number.
Other items are optional. Next, the system will ask you to enter a security code. All results will be displayed. You can also find out about the solution via the Internet. Such information is public.
Term of response from the Federal Tax Service
The complaint can be filed within a year after the person learns that his rights have been violated. Previously, this period was shorter - only three months.
The appeal of citizens and companies to the Federal Tax Service must be registered within 3 days. The tax authorities have 15 days to consider applications after registration (previously this period was a month).
This means that the applicant must receive an answer to the howl complaint within no more than 33 days.
Occasionally, the period for consideration of applications can be extended by the management of the tax authority or by deputies for another 15 days.
Video: appeals, complaints and questions in tax FTS RF online
It is imperative to send a notification that the terms of consideration are being extended.
If a decision is made to leave the complaint without consideration, the applicant must receive a notification about this within five days after the application.
But this does not mean that you cannot file a complaint again (). Decisions that can be taken:
- to carry out additional tax control measures;
- to bring to justice the persons guilty of the offense;
- refuse to bring the perpetrators to justice.
In any case, the decision can be appealed.
What to do if the authority does not answer
If the tax inspectorate leaves your appeal without consideration, did not take action on the applications, then the complaint is filed:
Please also note that you can go to court after the adopted act has been appealed to a higher authority.
Submission procedure (online via the Internet)
If you prefer to file a complaint online, then you should adhere to the following algorithm of actions:
- go to the website of the tax authority nalog.ru. This portal contains a number of explanations for legislative provisions, information about taxpayers, reference information etc. The service can also be used to file complaints. As soon as you enter the site, the system will automatically navigate, taking into account your location.
- decide which item is most appropriate in your case. For example, if you want to file a complaint about the work of the tax authority, you need to click on this option:
It also contains information about the rights of taxpayers.
- follow the prompts. Fill in necessary information.
- at the top, select the organization where the appeal is submitted (to the Federal Tax Service or a higher authority). Then fill in your details.
If you have documents that confirm your position, attach them to the application. And attachment is possible through the following links:
Please indicate which method of getting the answer suits you. Then double-check the specified information and click "Submit".
Any complaint that goes to the tax service must be registered and sent to the management of the structural unit.
This means that if the applicant does not accurately indicate the addressee, the complaint can be redirected to another official, if he is competent in considering this issue.
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It is not necessary to be an entrepreneur to face violations in the work of tax inspections, this problem can also arise among ordinary citizens. Violations can be completely different: illegal charging of taxes, illegal imposition of fines, delay in tax deduction and other results of the tax inspection, including its absence. Moreover, the reasons for filing can be both before the inspection itself, and after it.
In this article, we will consider the very content of the complaint, what requirements there may be for it, and subsequently, where it can be directed. There are enough options, but it all depends directly on what exactly you were not lucky enough to experience while communicating with the tax office.
The complaints themselves to the tax office can be drawn up in any form, however, any applications from citizens must meet the established requirements. For example, many of them are marked in Federal law dated 02.05.06 No. 59-FZ "On the Procedure for Considering Applications of Citizens of the Russian Federation"... You can complain directly to the head of the Inspectorate of the Federal Tax Service, to the Office for the subject, or directly to the Federal Tax Service - the choice is yours (Article 138 of the Tax Code of the Russian Federation)... In addition, you can send several complaints at once: to your immediate supervisor and to the Federal Tax Service, to the Federal Tax Service and / or the Federal Tax Service.
What should a written tax complaint look like?
The name of the state body where the complaint will be sent (IFTS, its number, as well as the region), or the full name of the employee to whom it is sent, must be indicated. In the second case, his position, IFTS, his number and region (city, region) should be indicated;
- Full name of the person who is applying;
- The postal address to which the response to the appeal should be received;
- The very appeal (complaint to the tax office) in any form. The presentation can be quite free, however, it is best to emphasize the essence of your problem with specific articles, pointing out illegal actions or the lack of necessary actions on the part of the tax inspection;
Remember that the content should be as informative as possible!
- Personal signature of the applicant;
- The date when this appeal was written.
The compiled letter is sent to the Federal Tax Service (territorial tax authority)... Also it can be sent by fax or come in person by handing it over to the expedition. In this case, you will also receive an acceptance stamp on the second copy of the inventory.
Internet contact
On the official website of the Federal Tax Service, you can send your appeal online. To make such a complaint against the tax office, you will be provided with a separate service, where there is initially a choice. You can apply as a legal entity, individual or SP. In addition to choosing a government agency where the complaint will be sent, as well as your data, you can indicate whether you have previously contacted government authorities.
The appeal itself is given 4 thousand characters, which should definitely be enough, given that you can also attach files to the appeal (photos, text documents or other files). This appeal will be reviewed within 30 days. On the site, you can also file a specific and specific complaint, but this requires registration on the site.
Send a complaint directly to the court
If the actions or omissions of the tax inspectorate affect the financial interests of the organization, this method will be preferable. In addition, if a problem has arisen with the issuance of a collection to an account or a debt is denied, it is usually a waste of time to write to your superiors. Entrust the preparation and verification of the application itself to the court. This will save you from quite possible and probable mistakes that will only delay the case or even cause you to lose. If the organization does not have its own specialists, then it is better not to skimp on.
This method of restoring justice is the most costly, since in addition to paying for legal services and consultations, you will also need, for example, to pay a state fee for going to court. Although it is the appeal that is not subject to state duty.
Send a complaint against the tax authorities to the prosecutor's office
An appeal to the prosecutor's office is necessary in cases of gross violation of the rights of taxpayers, malicious violations, obvious going beyond the powers provided for by law. In this case, the application is also written in free form, with a detailed explanation of which actions on the part of the tax authorities you consider illegal, ideally with references to specific articles. A check will be carried out on this statement, therefore, documents should also be prepared that confirm what is described in the statement.
The prosecutor's office can redirect the complaint to a higher tax authority, since it is already dealing with complaints. That is, if it comes about simple violations, then contacting the prosecutor's office will definitely be superfluous. This must be borne in mind if you still wish to file a complaint with the prosecutor's office.
The period for consideration of such a complaint is also 30 days, although if additional checks are not required, then it can be 15 days.
The obligation to pay taxes is imposed on every citizen and business entity, and the Federal Tax Service is called upon to monitor compliance with legislative norms. But often, disagreements arise between citizens and employees of this authority, one of the ways to resolve which is to file a complaint with the tax authority with higher authorities. In addition, it is the duty of officials to consider applications for the protection of rights and freedoms in matters within the competence of the service. For example, you can write a statement if there is a fact of non-payment of taxes by one or another organization or any other violations of the Tax Code.
According to statistics, among those wishing to write a complaint to the tax office online or in writing, there are many more organizations than individuals.
What would not be the reason (delaying the liquidation of the enterprise, unreasonable accrual of debts, illegal actions of officials, etc.), for a successful resolution of the conflict, you should adhere to certain rules for writing and submitting applications.
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