Where to write a complaint about the inaction of the tax office. Complaint to a higher tax authority
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.
The procedure for appealing acts of tax authorities is selected depending on the type of such an act. The essence of the contested actions / decisions are determined by:
- authorized to conduct the inspection authority;
- deadline for appeal;
- form (sample) of the tax complaint and the content of the appeal.
By-laws of the Federal Tax Service may be:
- normative - containing binding rules for a wide range of taxpayers, designed for reusable use (determination in accordance with the Resolution of the Plenum of the Armed Forces of November 29, 07 No. 48);
- individual - containing instructions addressed to specific persons, intended for single use.
Appeal of regulatory acts of the Federal Tax Service
Articles 24 and 251 of the Code of Civil Procedure establish the exclusive jurisdiction of disputes on the conformity of the laws of the Federal Tax Service and its territorial structures with the Constitution and laws. In the case of a tax complaint, it is impossible to use the complaint template in the Constitutional Court: the competence of the constitutional jurisdiction body extends to the legal acts of the Government Decree level and above.
If the subject of the appeal is an individual entrepreneur or legal entity, the dispute is considered by the general court, and not by arbitration. For example, to complain to the tax inspectorate and its rulemaking, IP is entitled to the district court at its location.
The legality verification process is initiated by the person concerned. The Civil Procedure Code did not establish a deadline when it is possible to file an appeal against the decision of the tax authority: this is possible up to the cancellation of the NPA of the Federal Tax Service. The fact of appeal does not stop the act.
The sample document meets the basic requirements for the lawsuit (Article 131 of the Code of Civil Procedure). Among other things, you need to specify:
- name of the authority of the Federal Tax Service, which accepted the legal acts
- name and date, month, year of its decision;
- circumstances confirming the violation of the rights and interests of the applicant.
The procedure for checking the legal acts is established by Chapter 24 of the Code of Civil Procedure. The case is considered within 30 days. Having come to the conclusion that the APA appealed against or its private provisions are unlawful, the court:
- invalidates it in whole or in part;
- abolishes the action of the NLA for the future either from the date of its adoption;
- organizes the publication of a report on the loss of legal regulation in the press, where it was made public (Article 253 of the Code of Civil Procedure).
If, as a result of the audit, the legal acts are recognized invalid, the following shall lose legal force:
- individual legal acts based on its provisions;
- acts reproducing repealed rules.
Administrative appeal of IFTS
The out-of-court procedure for verifying individual legal acts established by Section VII of the Tax Code is universal. It concerns:
- documents of any type (demand, claim, resolution) addressed to the taxpayer;
- actions / inaction of tax officials.
Complain about an individual legal act can those whose interests it affects. For this, the subjective opinion of the taxpayer about the illegality of the decisions / actions of the IFTS is enough. An appeal of acts of tax authorities may occur in two forms:
- a complaint is filed to verify the legality of acts that have already entered into force, actions of employees of the Federal Tax Service that violate the interests of taxpayers;
- the appeal concerns individual legal acts that have not entered into force on prosecution or refusal to bring to administrative responsibility, provided that the complainant is able to prove the essence of his interest.
In the case of contesting the IPA and the IFTS actions, pre-trial appeal is mandatory (part 2 of article 138 of the Tax Code). To be able to file a complaint about an inspection with a court, you must first complain to the Federal Tax Service of the constituent entity of the Russian Federation. The acts adopted by: do not require preliminary extra-judicial verification:
- directly by the Federal Tax Service;
- based on the results of consideration of complaints / appeals to the tax inspectorate.
It is important to navigate to whom and where to address the appeal. The complaint is submitted to the inspection, the act of which is appealed. But in the "header" should write a higher structure. A sample of the appeal may contain a combined version, for example: “To the Department of the Federal Tax Service of the Moscow Region through the interdistrict inspection of the Federal Tax Service No. 1 in the Moscow Region”.
The claimed claim does not stop the execution of the controversial individual legal act or the execution of the appealed actions. However, the applicant is entitled to request this. The specimen and details of such an application are not specified by the legislator. Indication of the request by an additional point of complaint or the formation of a separate document is allowed. The applicant shall be notified of the determination made on this issue within 3 days.
Administrative appeal
The taxpayer has the right to file a complaint within a year after he was informed about it. The decision made following the audit of the IFTS of a consolidated group of business entities may be disputed during the year:
- a member of the group speaking on behalf of the partners (the sample complaint should contain a reference to the representative authority of the applicant);
- one of its members independently in terms of bringing him personally to responsibility (part 2, 3 of article 134 of the Tax Code)
The ability to write an appeal remains until the entry into force of the unfavorable decision. An appeal to the FIT IFTS issued following an audit of a consolidated SPD group may be submitted:
- group as a whole;
- each member individually.
Giving complaints or appeals involves the following:
- both documents are submitted to a higher tax authority through a lower one;
- within 3 days from the date of appeal, the Federal Tax Service Inspectorate transfers the case file to an authorized instance for verification.
The sample complaint (appeal) is not installed. According to Art.139.2, the document must be written and contain the following details:
- name of the authority where the document is addressed;
- name of the Federal Tax Service, the actions / omissions of officials of which are disputed;
- Full name / name of the complainant;
- substantiation of the appeal (it is required to write the essence of the violated right);
- requirements of the complainant.
Appeal to the court
Individual legal acts of the Federal Tax Service may be considered:
- courts of general jurisdiction in accordance with Chapter 25 of the Code of Civil Procedure on the applications of individuals;
- by arbitration courts in accordance with Chapter 24 of the APC on applications of individual entrepreneurs and legal entities.
The following are noteworthy:
- Regarding the appeal of individual legal acts to the court, the Tax Code indicates only the rule on the need to be guided by procedural legislation.
- GIC and AIC do not specifically regulate the procedure for the consideration of tax disputes. Chapters 24 and 25 deal with the appeal of decisions / actions of officials of all bodies of power and self-government.
- A sample complaint about the inspection of the Federal Tax Service has not been established.
- Complaints of payers to both general and arbitration courts are referred to as applications and are not taxed.
- A sample statement challenging the legality of individual acts under the Code of Civil Procedure / Agribusiness is close to the lawsuit, and the review procedure is close to the lawsuit.
The time period for appeal under the Code of Civil Procedure and Agro-Industrial Complex is the same and amounts to 3 months from the moment when the applicant found out about the violation of his right. The term for resolving disputes by general courts is 10 days, and by arbitration - 3 months.
The consideration of cases under the civil procedure involves one of two options. The first is an alternative jurisdiction. The complainant has the right to apply to the court in accordance with his permanent residence or at the location of the IFTS. The second option is the specific grounds for invalidating the IPA. These include violating the rights of a citizen or creating obstacles to their implementation. The sample application should contain evidence of this.
Probably every accountant has encountered unfair actions by representatives of the tax inspectorate. Today we will tell you how to properly file a complaint about decisions, actions (inaction) of negligent tax authorities. And also about where, depending on the circumstances, you need to file a complaint.
Introductory information
When it comes to rules for appealing against actions and decisions of tax authorities (namely, this procedure is officially called), two areas of appeal must be distinguished. The first category includes complaints related to the actions or omissions of inspectors that are not related to the results of tax audits (both on-site and off-site), as well as documents issued by them (requirements, requests, collection, etc.). The second group will consist of decisions issued following the audit. This can be both a decision on a fine, and on the recovery of taxes, penalties without prosecution.
Now let's talk about each of the areas separately.
If there was no check
If the tax inspector “offended” the accountant outside the scope of the tax audit (for example, he requested documents that he is not entitled to demand or did not respond to the organization’s statement of offset), then justice can be achieved in two equivalent ways.
Firstly, you can file a reasoned complaint to a higher authority. Moreover, you can complain directly to the head of the Inspectorate of the Federal Tax Service, the Office of the subject or immediately to the Federal Tax Service - the choice is left to the accountant (Article 138 of the Tax Code). Moreover, the law does not prohibit sending several complaints at once: for example, to the direct supervisor and to the Federal Tax Service. Or at the Federal Tax Service and the Federal Tax Service.
The complaint must clearly and concretely state the facts. That is, indicate the actions (inaction) that the inspector allowed; norms of the Tax Code or other acts that have been violated; the consequences of the violation. Then you need to bring your demand - cancel the decision of the inspection, apply disciplinary measures, etc. You can attach copies of documents confirming the organization’s correctness to the complaint, and if an official document issued by the inspection (for example, a requirement) is appealed, you must also attach a copy of this document.
The complaint is signed by the head or a person authorized by him (in this case, you need to attach a copy of the power of attorney, if the inspection does not already have it, or indicate that the power of attorney is available to the inspection). Finally, you need to make two copies of the list of documents included in the "complaint" package.
Now the complaint can either be brought in person and handed over to the expedition, having received a stamp on admission on the second copy of the inventory, or sent by mail with an inventory of the attachment and a notification of delivery.
Secondly, you can immediately complain to the court. This path is preferable in cases where the actions (inaction) or decisions of the inspection affect the financial interests of the organization. For example, collection was invoiced, or tax credit / refund was denied. In these situations, as practice shows, hoping for the restoration of justice by higher authorities is not worth it. Filing such a complaint will only delay the process.
Again, as practice shows, it is better to entrust the lawyer with the preparation of the application to the court, since mistakes made in this case can either delay the process (if the court returns the application or leaves it motionless) or cause the case to be lost. Therefore, organizations that do not have their own “arbitration” specialists, it is better not to skimp and spend money on at least one consultation with lawyers. Note that this will not be limited to expenses - going to court, in contrast to appealing to a higher authority, is subject to state duty.
Appealing against the results of verification
Now let's talk about how to appeal the results of the audit. Here the accountant has much less options for behavior. The first thing to consider is that you can go to court only after a complaint has been sent to a higher management. This rule has been in force since 2009, thanks to the amendments made to Art. 101.2 of the Tax Code.
At the same time, it is possible to complain to the higher management in different ways. The Tax Code allows you to file a complaint both against the inspection decision that has not yet entered into force, and against an existing document. In the first case, it is an appeal, and in the second, just a complaint. Let's see what is the difference between these procedures and which one is more profitable.
As already mentioned, a decision is filed in respect of a decision that has not yet entered into force on bringing (on refusal to attract) tax liability, which is imposed as a result of the audit. The deadline for filing such a complaint is very short - only 10 working days from the date of delivery of the decision to the taxpayer or his representative (paragraph 9 of article 101, paragraph 2 of article 139 of the Tax Code). But the positive side of such an “acceleration” is that the decision will not enter into force until it is approved by a higher authority. And the Tax Code of the Russian Federation gives inspections a whole month for this (Clause 3, Article 140 of the Tax Code of the Russian Federation). Thus, filing an appeal allows you to delay the entry into force of the decision. And this is not the only plus appeal.
The fact is that an appeal of a decision that has not entered into force is recognized by the Tax Code of the Russian Federation as a full-scale pre-trial appeal. So, if the higher tax authority leaves the inspection decision in force, the organization will be able to immediately go to court. This is especially important when it comes to the possibility of debiting funds from the accounts of the taxpayer - the courts are much more likely to use security measures to prohibit debiting money from accounts than tax authorities.
As for the complaint procedure, it is transmitted through the inspection that issued the decision (clause 3 of article 139 of the Tax Code), therefore it is not necessary to send a package of documents directly to the Federal Tax Service.
Which has not been appealed on appeal, is filed within one year from the date of the appeal decision (paragraph 2 of Article 139 of the Tax Code). However, the term is "fraudulent." The fact is that, when establishing it, the legislators did not correlate this period with the time, which sets aside the Arbitration Procedure Code for judicial appeal of decisions of tax authorities. And it says in black and white: an application to the court can be submitted within three months from the day when the organization became aware of a violation of its rights (paragraph 4 of article 198 of the APC of the Russian Federation). You do not need to be seven spans in your forehead to understand that the organization will know about the violation of its rights at the moment when the decision of the tax authority received by it comes into force.
Thus, it turns out that, if you keep in mind the possibility of further appealing the inspection decision that has entered into force in court, then you must file a complaint with a higher tax authority no later than a month after its entry into force. The fact is that the Tax Code of the Russian Federation gives inspectors one month to examine a complaint, but if it is a complaint about a decision that has entered into force, this period can be increased by 15 working days to receive the necessary documents from a lower inspection (paragraph 3 of Article 140 of the Tax Code of the Russian Federation). So it turns out that the inspectorate has almost two months to legally verify the arguments contained in the complaint, and the year allotted to the taxpayer for the preparation of the complaint by the Tax Code is compressed to one month. So it’s not worth delaying appealing against a decision that has already entered into force. Please note that in this case, the complaint should be sent directly to the Federal Tax Service, and not to the inspection that made the decision.
Note
We will consider situations related to appealing against decisions on refusal of VAT refunds in the next article.
Any person, including an individual, may encounter problems of illegal actions by representatives of the tax service. This may be a delay in the payment of tax deductions or the unlawful accrual of tax or even a fine. In such situations, a logical question arises: "Where to complain about the tax inspection to an individual?"
Where to go
The procedure for appealing against the actions of representatives of the tax service is described in the Tax Code, in particular, in article 137. This article gives the right to an individual to appeal to the following authorities:
- to the higher management of the official who committed the wrongful act;
- a citizen of the country has the right to go to court;
- to law enforcement agencies, or rather prosecutors.
Where to complain about the tax inspection to an individual? Regardless of the chosen instance, the text of the complaint should contain the following data:
- full details of the document (decisions, notifications, etc.), which is subject to appeal;
- if the essence of the complaint is the official’s inaction, then it should be specifically described what exactly is the unlawfulness of the inaction.
As evidence, you must attach any documents confirming the illegality of the actions.
Compilation rules
A complaint to the tax office can be made by hand or by computer. A document can be transmitted not only personally, but also via the Internet, mail or through personal treatment, by transferring mail to the office of the selected authority.
The text of the complaint begins with the details of the authority where the complaint is filed. Further, the applicant’s details are registered in the header, including contact details. The name of the document is written below: “Complaint”.
After that, the main part of the document begins, where it is necessary to highlight the reasons for the appeal. If it is an appeal of a document, then its details are indicated. Be sure to register all the facts that will prove the illegality of the actions or inaction of the official. Emotions should not be present in the text, only bare facts.
In the final part of the text, demands are made. For example, it may be a claim for compensation or prosecution.
At the very end of the complaint, contact information, date of preparation, full name and signature of the applicant are indicated.
In article 139.2 of the Tax Code, all requirements for such documents are fully described.
The timing
The period in which a disgruntled individual may file a complaint is 3 months. The start date for this period shall be considered the moment when an unlawful decision is made, or the citizen has become aware that the inaction of the official is unlawful.
This period may be extended only in exceptional cases, when the person concerned can prove that he missed the period for valid reasons.
Where to complain about the tax inspection to an individual and how much will the complaint be considered? Regardless of the chosen instance, the time limit for consideration of a complaint should not exceed 30 days from the date of registration of such a statement with the appropriate authority.
If the applicant remains dissatisfied with the decision made on his complaint, then he has the opportunity to appeal even this decision.
Submission methods
How and where to complain about the tax inspection to an individual? One of the most common ways to file a complaint is through personal contact. The injured person simply takes the drafted document to the office and registers it. You can also use mail services and the Internet if a complaint is filed with the tax office. You can contact us by phone or make an appointment with the senior manager of the official who received the complaint.
Complaining online
The Federal Tax Service provides an opportunity for all taxpayers in Russia to file a complaint online.
To do this, go to nalog.ru and select the “Services for individuals” tab. The system itself will offer you to select a region of circulation, the user must agree with this option or choose another.
At the very bottom of the page you can see a clickable link called "Filing a complaint to the tax authorities." By clicking on this link, the user will need to determine from the proposed options the most suitable. In this case, select "I want to file a complaint." The essence of the complaint is described in the opened form, and scanned documents can be attached below. The main thing - do not forget to indicate your contact details and choose the desired method of receiving an answer. After filling in all the data and sending the complaint, the user will receive a message stating that the claim has been accepted in the way that was indicated: by e-mail or by mobile phone.
By the way, you can apply online to the tax authority not only with a personal account, but also in the form of free circulation.
Telephone call
Where to complain about the tax office? You can express your reasoned dissatisfaction by phone. The contact center number is relevant for all regions of the country. Although this appeal will be for informational purposes only. At the same time, by telephone, you should respectfully and politely talk about the problem. This must be done concisely, without much emotion.
Reception at the superiors
How to complain about the tax office? An individual has the right to make an appointment with the management of an official or to arrive at the reception hours and talk about his problem. If the issue cannot be resolved at the level of oral treatment, the applicant will be asked to write a written complaint.
On the website of the Federal Tax Service, you can make an appointment online at order.nalog.ru. On the page you must select the appropriate territorial authority and the required date for the visit.
If rejected
It may happen that the higher authorities refuse to respond to the complaint. Where to complain about the tax service in such cases?
You can contact the prosecutor. If before that there was no appeal to a higher authority, then most likely the prosecutor's office will send a complaint there. Therefore, if you have already addressed the management, then you should attach a copy of the complaint and the decision made on it.
It is necessary to contact the territorial office of the prosecutor's office, at the location of the tax service. Only a complaint should not be made to the entire territorial branch of the Federal Tax Service, but to a specific person who, according to the applicant, violated his rights.
The text of the complaint to the prosecutor’s office is drawn up on the basis of a statement of claim. Only the complaint does not always indicate the legal justification of the problem, and the statement must necessarily refer to the norms of the law that have been violated.
The prosecutor's office has 30 days to consider the application, from the moment it was registered. If irrefutable evidence has been provided, then this period may be reduced to 15 days.
You can file a complaint through the mail or leave in a special box for appeals, which is available in all prosecutors in the country.
Court
How to complain to the tax office? The last resort where you can turn is the court. However, before this, it is mandatory to submit a claim to a higher tax authority, which must be confirmed by written evidence.
The statement of claim is made according to the general principles adopted to such documents. The main problem of such protection of one’s rights is a lengthy review of claims. If the violation is minor, then before going to court it is better to think about whether it is worth spending months, or even years, your nerves and strength to punish the official.
Many business entities suffer from the actions of employees of the tax inspectorate, which sometimes go beyond the limits established by the federal legislation of Russia. Businessmen in such cases can do two things: silently fulfill all tax requirements or protect their interests by filing complaints about unlawful actions of officials.
For what reason can I file a tax complaint?
Individual entrepreneurs and heads of commercial structures most often write complaints on the following reasons:
- Objections to the findings of a comprehensive, desk or unscheduled audit.
- Incorrect tax calculation.
- Illegal application of penalties and fines.
- Refusal of accounting by the controlling and checking bodies to the benefits granted to the business entity.
- Refusal to refund excessively paid taxes.
- Employees of the tax authority force an individual or legal entity to pay fees and taxes that are not justified by federal law.
General procedure for appealing acts and actions of tax authorities
If, according to the result of the audit, the tax service delegate to the entrepreneurial entity an act with which he disagrees, he must write on this document that he will appeal it. After this, it is necessary to prepare a complaint, which should describe all the points that, in the businessman’s opinion, were unlawfully classified as violations. Initially, this document is submitted to the tax office, the staff of which carried out an audit.
If the department that deals with taxpayer complaints does not find anything illegal in the actions of their colleagues, they will give a written answer. Based on this decision, the disputed act will be deemed to have entered into force. In this case, the taxpayer may file another complaint:
- To a higher tax authority, it will again suspend the validation act.
- To the prosecutor's office, which is authorized to monitor the work of all government agencies. An entrepreneur will be able to get help from law enforcement officials only when signs of a criminal offense are revealed in the actions of the tax authorities.
- To the court. If the taxpayer’s complaints have no effect and are forced to pay the fines calculated based on the results of the audit, he has the right to challenge the act in court. It’s quite difficult to independently fight the Federal Tax Service, so it’s advised to invite a narrow-profile lawyer who specializes in such disputes for his defense.
How to draw up an appeal?
When compiling a complaint, a business entity must correctly write a “cap”, which should indicate:
- the full name of the tax authority or other authority to which the complaint is filed;
- Name of the chief or employee temporarily performing his duties;
- name of legal entity, code, name of director;
- Name of individual entrepreneur, TIN;
- Legal address.
In the complaint, it is necessary to note all the points with which the business entity does not agree. Be sure to indicate the amount of accrued tax liabilities, penalties and interest, against which there are objections. The more detailed the taxpayer describes the situation, the more likely it will be to receive a positive response. When drafting the application, it is necessary to provide accurate facts, rely on specific rules of the federal legislation, regulatory legal acts, correspondence with financial authorities, orders and other documents.
The complaint should be made in two copies: one will be considered by the state body, and the second will remain with the individual or legal entity. It is served in the office of the Federal Tax Service, located at the place of registration of the business entity. Copies of documents that confirm the claims of a legal or natural person are also transmitted. On the second copy, the secretary must put the stamp of the tax service, indicating the adoption of the document, and the date of registration in the journal of incoming documents. Businessmen can send a complaint by mail, having issued a registered letter, with a list of investments and a notice in which the tax officer should sign on receipt.
Complaint Review Period
After the head of the company or individual entrepreneur has filed a complaint, all sanctions on the inspection act will be suspended until a decision is made. It is worth noting that starting in 2009, entrepreneurs who disagree with the results of inspection acts are given 10 days to appeal against decisions. If no written objections are received from the taxpayer during this period, the act will be deemed to have entered into legal force.
If the business entity plans to file an appeal against the decision of the tax authority, which has not yet entered into force, then for this he will be given only 10 days from the date of receipt of the act for review and signing. This norm is spelled out in article 139 of the Tax Code of Russia. In accordance with Art. 140 of the Tax Code, verification of a complaint can be carried out within a month from the receipt of the document.
If a complaint is filed against a decision of the tax authority that has already entered into force and which has not been appealed on appeal, then the law sets aside a longer term for this procedure - 1 year from the receipt of the act. The procedure is regulated by article 139 of the Tax Code of the Russian Federation.
Summary of the complaint and possible further action
If the entrepreneur was denied the requirements set forth in the complaint, but he does not want to comply with the illegal decisions of the tax authorities, he needs to go to court. To do this, you will have to make a statement of claim, to which you must necessarily attach documents that can act as evidence.