Complaint to the tax office. Where to complain about the tax office
Sometimes the tax inspectorate does not fully fulfill its functions and duties in relation to citizens. For example, she did not respond to a citizen’s written request, did not provide the information requested by him, or provided a tax deduction and delayed tax refunds.
Thus, one can complain both about the actions of tax inspectorates and about their inaction.
This article talks about where and how to file a complaint with the tax office.
Where to file a tax complaint?
A complaint about the work of the tax inspection 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 region;
- And only in the last turn should the appeal be sent to the central apparatus - the Federal Tax Service.
Attention
We draw your attention to the fact that it is necessary to send an appeal to a higher tax authority through the tax authority to which the complaint is written.
In the event that the inspection is inactive and the conflict is not resolved, 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 appeal;
- By applying personally. It is important here that the applicant has 2 copies of the application in his hands. The first copy remains in the tax, and on the second the inspector must put his signature and the date of adoption;
- By sending a registered letter. Before you send a letter, you must ask the mail officer to draw up an inventory of the attachment in 2 copies. The first is sent to the inspection together with the letter, and the second is certified by the postal worker and remains with the applicant. You must also order a delivery notification service.
How to file a tax complaint online?
The tax service has an official website with which a registered user can send an online appeal.
Attention
To register on the website of the Federal Tax Service, you need to contact the nearest tax office with a passport, after which the applicant will be given a registration card with the data for entering the website.
After the user has registered on the website of the Federal Tax Service, he can send a complaint. To do this, you must:
- On the main page of the site go to the tab “Individuals”;
- Next, the system takes the user to a page with a list of services provided, among which you need to select “Filing a complaint to the tax authorities”;
- On the next page, the user must select one of the four proposed situations. In order to file a complaint, you must select "I want to file a complaint about the actions / omissions of the tax authorities";
- On the newly opened page, the user can familiarize himself with the information provided. For example, how a complaint is made. After studying the information, the user is prompted to act according to further instructions.
Tax complaint to the prosecutor
A complaint about the tax service should be sent to the prosecutor only if the rights of the taxpayer were grossly violated.
It is necessary to contact the prosecutor's office at the location of the Federal Tax Service Inspectorate. You can make 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 Prosecutor General’s Office, the applicant must select his region in the drop-down menu “Prosecution Bodies in the Subjects 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 you need to click the "Agree" button;
- Then the applicant is invited to fill out a form where it is necessary to enter the requested data in the corresponding empty fields:
- Address;
- Email;
- Telephone;
- Area;
- To whom the appeal is addressed;
- The text of the appeal;
- If necessary, you can attach documents related to the topic 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 appeal to the arbitration court if they consider that the decisions or actions of the tax authorities:
- 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 a violation by the tax service of his rights. If the deadline for submitting an application was missed for a good reason, the court has the right to restore it.
In the event that the decision of the arbitration court did not satisfy the applicant, he has the right to appeal this decision to the court of appeal, and then in the cassation proceedings carried out by the supreme (cassation) court.
Sample
Term for consideration of the complaint
The appeal sent to the tax inspectorate is registered within 3 days, after which it is considered within 30 calendar days.
In some cases, the review time may be extended by another 30 days, but no more. The official shall notify the applicant of the extension in advance.
The prosecutor's office considers appeals and makes decisions on them within 30 days.
The judge single-handedly examines cases challenging the illegal actions of the tax service and makes a decision within 3 months from the receipt of the application. This period may be extended by the judge on the basis of a reasoned application up to 6 months.
Are you dissatisfied with the tax inspection? Did you contact the authorized body but did not receive a response? Then you can safely file a complaint. We will analyze how to write such an appeal to the IFTS in 2019.
Dear readers! The article talks about typical ways to solve legal issues, but each case is individual. If you want to know how solve your problem - contact the consultant:
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Not always the tax authority fulfills its obligations to citizens. If you encounter the inaction of an authorized instance, 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 actions that, in your opinion, violate certain rights. We’ll figure out how to make a complaint, as well as where, when and how to file it.
Highlights
If there are grounds for writing a complaint, you should take into account certain data that is indicated in the document.
It is also important to understand what the sequence of actions should be followed when applying to a government agency.
But first, we will figure out which regulatory documents of the Russian Federation will be useful to you in this matter, and also when exactly you can contact the tax office.
What it is
A complaint is a person’s appeal to the tax authority in case of violation of the rights of citizens or a legal entity. This is a legal option to resolve a dispute.
The appeal may be appeals and ordinary. The first option involves the appeal after the event, if the taxpayer does not agree with the decision.
Such a complaint is filed until the decision has not yet entered into force, that is, within a month after its receipt.
For what purpose is served
Contact the tax service for clarification in this case:
- if the taxpayer incorrectly calculated the amount of tax that is payable to the budget;
- if the representative of the tax authority refuses to provide;
- if the overpayment of tax payments is not set off;
- if operations are suspended;
- if the tax inspector issued a non-normative act;
- if untimely fulfillment of obligations by tax authorities;
- if the tax officer requires the submission of documents that are not referred to in legislative acts.
It is not necessary to complain specifically about the tax service. For example, you can file about.
Normative base
The process of filing a complaint with the Federal Tax Service is considered in -. So, if the rights of the tax payer are violated, he must first contact the higher authority to appeal the decision of the tax service ().
The procedure and terms of treatment are prescribed in. Special application forms are not established at the legislative level.
Appeal to the Federal Tax Service is allowed on issues that are prescribed in the Regulations on the Federal Tax Service, which are approved.
How to write an appeal to the tax office in Russia
The complaint is filed with a superior service or by a 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’s worth understanding that in this case extra time will be spent. A complaint about a decision on a tax audit before the decision comes into force is submitted to the department of the Federal Tax Service, whose decision you will appeal.
What should contain a written appeal to the tax authorities from a taxpayer:
- Information about the tax service to which it is submitted - name, address.
- Information about the company 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 unlawful actions a complaint is being filed, as well as all related documents that will confirm your case. References to regulatory provisions must be provided.
- Describe what result you expect - cancel the act, change the decision, etc.
- They list the documents that are attached to the application - those that can confirm the credentials of representatives who act on, those that confirm the validity of the information presented.
- Name of compilers, signature and date.
We list what evidence can be applied:
A person may file 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 mandatory details, an exact address;
- a tex document is hard to read;
information is written in Latin or only capital letters are used, or the text is not broken down into sentences; - the document does not contain a specific requirement, proposal, statement;
- the document contains insults, threats;
- a substantive answer cannot be given without disclosing information that is a state secret.
Drawing up a complaint (on the letterhead of the organization)
Note that you can make a complaint statement arbitrarily. So, 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 head or other person who is authorized to act on behalf of the company.
The company is stamped if the appeal is presented in paper form not on the letterhead of the company. It is important to indicate the details of the decision that is being appealed.
A company may file a complaint if:
- a decision has been made in accordance with which certain individuals are attracted to;
- an authorized employee of the Federal Tax Service refuses to accept a tax return, etc .;
- The FTS refuses tax refunds that are paid in excess of the required amount.
Employees may file complaints against employers if:
- the organization pays citizens in an "envelope";
- the company does not pay timely due funds;
- management refuses to conclude when the employee is already working in the company;
- unlawful deductions from salaries, etc.
Electronic Formation
There are several ways to submit a document:
- alone or through;
- by registered mail (required);
- via the Internet (via the website of the Federal Tax Service online).
Let us dwell on the nuances of filling out an electronic form:
When choosing the addressee, it is worth stopping at the division of the territorial district | Where the applicant was registered, or where offenses were discovered. If a controversial situation arose, it is better to consult which branch of the Federal Tax Service to choose. To do this, call customer support |
Be sure to include personal information | Anonymous applications will not be considered. Describe your situation |
Indicate agency | Where the application was also sent. If a person has previously applied to another state agency, this can be indicated in a special field |
Any document | Which 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 email in which the registration number and date are registered. This data is needed to track at what stage the review is under treatment. |
Sample Complaint
When preparing a complaint, you can rely on the following example:
Photo: Sample Complaint
Nuances when compiling an anonymous version
Taxpayers are entitled to apply anonymously to the department of the Federal Tax Service. A complaint can be made in the following ways:
- orally by special numbers contained on the tax service portal;
- in person visiting an authorized authority;
- by mail or fax;
- via the internet.
An online appeal involves reflecting the applicant’s personal data. Anonymous information on the fact of corruption can be reported by telephone hotline.
How can I check by number
Through the site Nalog.ru the applicant can find out:
- when the complaint was received and which has the number of consideration by the state authority;
- what are the results of the consideration of the application (the FTS made a decision or redirected the complaint to another regional office);
- what are the deadlines for making decisions, and whether they have been extended;
- the application is under consideration or its consideration is completed.
To obtain information about the submitted document, an electronic form is filled in, in which it is necessary to reflect the available information. They write:
- which tax authority should consider the application;
- what type of applicant person;
- what is the reference number.
Other items are optional. Next, the system will require you to enter a security code. All results will be displayed. Through the Internet, you can find out about the solution. Such information is public.
Response term from the Federal Tax Service
A complaint may be filed within a year after the person has learned 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 review applications after registration (previously this period was a month).
This means that the applicant must receive a response to his complaint within no more than 33 days.
Occasionally, the period for consideration of applications may be extended by the management of the tax authority or alternates for another 15 days.
Video: appeals, complaints and questions to the tax Federal Tax Service of the Russian Federation online
Be sure to send a notification that the terms of the review are extended.
If a decision is made to leave the complaint without consideration, the applicant should be notified of this within five days after the appeal.
But this does not mean that you cannot file a complaint again (). Decisions that may be taken:
- carry out additional tax control measures;
- bring to justice those responsible for the offense;
- refuse to hold perpetrators accountable.
In any case, the decision can be appealed.
What to do if the authority is not responding
If the tax office leaves your appeal without consideration, has not taken action on the applications, then the complaint is submitted:
Please also note that you can go to court after the adopted act has been appealed to a higher authority.
Filing Order (online via the Internet)
If you prefer to file a complaint online, then you should follow this algorithm of actions:
- go to the website of the tax authority nalog.ru. This portal contains a number of clarifications to the legislative provisions, information about taxpayers, reference information, etc. Using the service, you can also file complaints. As soon as you enter the site, the system will automatically navigate, given your location.
![](https://i1.wp.com/jurist-protect.ru/wp-content/uploads/2017/10/41.jpg)
- decide which item is most suitable in your case. For example, if you want to complain about the work of the tax authority, you need to click on this option:
It also contains information about the rights of tax payers.
- follow the prompts. Fill in the required information.
- at the top, select the organization to which the appeal is submitted (to the Federal Tax Service or to a higher authority). Then enter your details.
If you have documents that confirm your position, attach them to the application. And attachment is possible at these links:
Please indicate which way to get the answer is right for you. Next, double-check the specified information and click "Submit".
Any complaint that comes 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 in order to encounter irregularities in the work of tax inspectorates; this problem can also arise for ordinary citizens. Violations can be completely different: unlawful taxation, illegal fines, delayed 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 content of the complaint, what requirements there may be, and later on where it can be directed. There are enough options, but it all depends directly on what exactly you were not lucky enough to survive while communicating with the tax office.
Complaints to the tax themselves can also be made in any form, however, any statements by citizens must meet the established requirements. For example, many of them are marked in the Federal Law dated 02.05.06 No. 59-FZ “On the Procedure for Considering Appeals of Citizens of the Russian Federation”. You can complain either directly to the head of the Federal Tax Service Inspectorate, to the Directorate for the subject, or immediately to the Federal Tax Service - the choice is yours (Article 138 of the Tax Code). In addition, you can send several complaints at once: to your supervisor and to the Federal Tax Service, the Federal Tax Service and / or the Federal Tax Service.
What should a written tax complaint look like?
The name of the state agency where the complaint will be sent (IFTS, its number, as well as the region), or the name of the employee to whom it should be sent, must be indicated. In the second case, his position, IFTS, his number and region (city, region) should be indicated;
- Name of the person who is addressing;
- The mailing address at which the response to the appeal should be received;
- The appeal itself (complaint to the tax office) in any form. The statement can be quite free, however, it is best to emphasize the essence of your problem with specific articles, indicating illegal actions or lack of necessary actions on the part of the tax inspectorate;
Remember that the content should be as informative as possible!
- Personal signature of the applicant;
- Date when this appeal was written.
A written letter is sent to the Federal Tax Service (territorial tax authority). Same it can be sent by fax or come in personpassing it on an expedition. In this case, you will still receive a stamp on admission on the second copy of the inventory.
Internet access
On the official website of the Federal Tax Service, you can send your appeal online. To make such a complaint to the tax inspectorate, you will be provided with a separate service where there is initially a choice. You can apply as a legal entity, individual or individual entrepreneur. In addition to choosing the state authority where the complaint will be sent, as well as your data, you can indicate whether you have previously applied to state authorities.
The appeal itself is given 4 thousand characters, which should definitely be enough, given that you can also attach files to the appeal (photographs, text documents or other files). This appeal will be reviewed within 30 days. On the site you can also file exactly and specifically a complaint, but this requires registration on the site.
Send complaint to court immediately
If the actions or omissions of the tax office affect the financial interests of the organization, this method will be preferable. In addition, if the problem arose with invoicing of collection or refusal to repay the debt, then writing to the higher authorities is usually a waste of time. Entrust the preparation of the application itself to the court. This will save you from quite possible and probable mistakes that will only drag out the matter or even cause a loss. 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, because in addition to paying for legal services and advice, you also need to, for example, pay a state fee for going to court. Although it is an appeal against the state duty that is not taxed.
Submit a tax complaint to the prosecutor
Appeal to the prosecutor's office is necessary in cases of gross violation of the rights of taxpayers, malicious violations, an obvious move beyond the powers prescribed by law. The application in this case is also written in free form, with a detailed explanation of exactly what actions on the part of the tax authorities you consider illegal, ideally indicating references to specific articles. An audit will be carried out on this application, so documents should also be prepared that serve as confirmation of what is described in the application.
The prosecutor's office may redirect the complaint to a higher tax authority, as it is already dealing with claims. That is, if we are talking about simple violations, then an appeal to the prosecutor’s office will definitely be superfluous. This must be borne in mind if you still wish to file a complaint with the prosecution authorities.
The deadline for considering such a complaint is exactly 30 days, although if additional checks are not required, it can be up to 15 days.
The obligation to pay taxes is imposed on every citizen and business entities, and the Federal Tax Service is called upon to monitor compliance with legislative norms. But often there are disagreements between citizens and employees of this authority, one of the ways to resolve which is to file a complaint with the tax authorities. In addition, the duty of officials to consider appeals on the protection of rights and freedoms in matters falling within the competence of the service. For example, you can write statements 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 who want to write a complaint to the tax office online or in writing, there are much 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.), in order to successfully resolve the conflict, certain rules for writing and submitting appeals should be adhered to.