A complaint against a joint stock company to the tax office. Tax Inspectorate Inaction Complaint: Sample
Are you unhappy 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. Let us 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, certain information should be taken into account, which is 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 tax office.
What it is
A complaint is recognized as the appeal of a person to the tax authority in case of violation of the rights of citizens or 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 clarifications 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 failed to fulfill obligations on time;
- if the employee tax service requires the submission of documents that are not in question in legislative acts.
You don't have 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 a higher authority in order to appeal the decision of the tax service ().
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 against.
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.
- Information about the company or individual entrepreneur - all available details, full 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 a response 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 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, background 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.
![](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 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 the required 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 inaccurately indicates the addressee, the complaint can be redirected to another official if he is competent to consider this issue.
Instructions
The tax authority or a specific employee may violate the right of the legitimate interests of a citizen or organization, there may be a violation of the right to receive information about the timing of tax procedures, methods of their implementation, methods of calculating taxes, on the current documentation in tax legislation etc. Rights can also be violated when consulting and directly during the implementation of various tax procedures.
Every citizen or organization that pays taxes has the right to file a complaint if it is violated. A complaint is an appeal that is filed with the aim of appealing against actions tax officer or a body or with the aim of appealing against drafted and signed documents.
A complaint can be filed with a higher tax authority. In this case, the application is submitted to the tax authority against which the complaint was made. The legal deadline for filing such an appeal has been established. It is 1 year from the date of receipt of information by persons about the violation of their rights.
There are certain requirements for submitting applications. Both the citizen himself and his representative have the right to submit a complaint. It must necessarily contain information about who submitted it (name and place of residence of the person or, if it is an organization, its address and name). also in mandatory the name of the body against which the complaint is being submitted is indicated, the essence of the problem, the contested action or inaction or document is described, and the grounds on which, according to the applicant, his rights have been violated and his requirements are indicated.
The complaint can be sent by mail or delivered in person at the office. When presenting in person, you must keep a second copy, which contains notes that the application was accepted, the date of acceptance, the signature and the person who accepted it, as well as the seal. If the complaint is sent by mail, it must be sent by certified mail. This is done so that the person who sent it has evidence of the fact of its receipt and the date of receipt.
Even tax officials make embarrassing mistakes and go beyond what can be called legitimate. Defend the observance of their legal rights, it is necessary to fight against violations of official powers and challenge the legality of the actions of the Federal Tax Service, despite the traditional fears and doubts in this direction.
Instructions
The address of the complaint you have drawn up will largely depend on the type of admission and, as a rule, is determined by the method. That is, the complaint is sent to higher authorities responsible for the work of the employees of the "guilty" unit.
In accordance with the so-called procedure for appealing decisions that came into operation since the beginning of January 2009, a person who does not agree with the act and the above calculations tax audit, has the right to submit written objections within 15 days from the date of the decision. If you get an unsatisfactory result on your complaint, file an appeal addressed to the higher tax authorities.
The complaint must contain not only the full name of the tax authority that committed the violation, but also the entire list of details and personal data of the injured person, including TIN, basic requirements and the amount to be appealed. At the same time, all sanctions imposed in the appealed decision of the tax authority are suspended for the duration of the consideration of the above complaint.
The last resort for a dissatisfied taxpayer is judicial authorities, to which the subject applies with the statement of claim. Legal entities apply to arbitration, individuals send claims to a court of general jurisdiction.
Many business entities suffer from the actions of tax inspectorate employees, which sometimes go beyond the framework established by the Federal legislation of Russia. Businessmen in such cases can act in two ways: silently fulfill all the requirements of the tax authorities or protect their interests by filing complaints about illegal actions of officials.
What is the reason for filing a complaint with the tax office?
Individual entrepreneurs and heads of commercial structures most often write complaints on the following reasons:
- Objections to the conclusions of a comprehensive, in-house or unscheduled audit.
- Incorrect calculation of taxes.
- Misapplication of penalties and interest.
- Refusal of accounting by the controlling and inspecting bodies the privileges assigned to the business entity.
- Refusal to refund overpaid taxes.
- Tax officials force an individual or legal entity to pay fees and taxes that are unreasonable by Federal law.
General procedure for appealing acts and actions of tax authorities
If the subject of entrepreneurial activity, based on the result of the audit, the employees of the tax service have submitted for signature an act with which he does not agree, he must write on this document that he will appeal against it. After that, it is necessary to prepare a complaint, where you should describe all the moments that, in the businessman's opinion, were inappropriately classified as violations. Initially, this document is submitted to the tax office, whose employees carried out the audit.
If the department that deals with the complaints of taxpayers does not find anything illegal in the actions of its colleagues, they will give a written answer. On the basis of this decision, the disputed act will be deemed to have entered into force. In this case, the taxpayer can file another complaint:
- To a higher tax authority, this will again suspend the verification act.
- To the prosecutor's office, which is authorized to control the work of all state structures... A business entity will be able to receive assistance from law enforcement officers only when signs of a criminal offense are revealed in the actions of the tax authorities.
- To the court... If the taxpayer's complaints did not have any effect, and he is forced to pay penalties calculated based on the results of the audit, he has the right to challenge the act in judicial procedure... It is quite difficult to fight the Federal Tax Service on your own, so it is advised to invite a narrow-profile lawyer who specializes in such disputes to defend yourself.
How to file an appeal correctly?
When filing a complaint, a business entity must correctly write a "header", which should indicate:
- the full name of the tax authority or other authority where the complaint is filed;
- Full name of the chief, or an employee temporarily performing his duties;
- name of the legal entity, code, full name of the director;
- Full name of an 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 additional accrued tax liabilities, penalties and interest, against which there is an objection. The more detailed the taxpayer describes the situation, the more likely it will be to receive a positive answer. When drawing up a statement, it is necessary to provide accurate facts, rely on specific norms Federal legislation, regulations, correspondence with financial authorities, orders and other documents.
The complaint should be made in two copies: one will be considered government agency, and the second will remain with an individual or legal entity. It is submitted to the office of the Federal Tax Service, located at the place of registration of the business entity. Copies of documents are also transferred that confirm the claims of a legal or natural person... On the second copy, the secretary must put a stamp of the tax service, indicating the acceptance of the document, and the date of registration in the journal of incoming documents. Businessmen can send a complaint by mail by filling out a registered letter with a list of attachments and a notification, in which a tax officer must sign on receipt.
Time limit for consideration of a complaint
After the head of the company or individual entrepreneur submits a complaint, all sanctions under the inspection act will be suspended until a decision is made. It is worth noting that since 2009, business entities who disagree with the results of inspection reports are given 10 days to appeal decisions. If during this period no written objections are received from the taxpayer, then the act will be deemed to have entered into legal force.
If a business entity plans to file an appeal against a decision of the tax authority that has not yet entered into force, then for this he is given only 10 days from the date of receipt of the act for review and signing. This rule is spelled out in article 139 Tax Code Russia. In accordance with Art. 140 of the Tax Code of the Russian Federation, verification of a complaint can be carried out within a month from the date of receipt of the document.
If a complaint is filed against a decision of the tax authority that has already entered into force, which has not been appealed on appeal, then the law sets out a longer period for this procedure - 1 year from the date of receipt of the act. The procedure is regulated by article 139 of the Tax Code of the Russian Federation.
Results of consideration of the complaint and possible further actions
If a business entity was denied to satisfy the requirements set out in the complaint, but he does not want to comply with the unlawful decisions of the tax authorities, he must go to court. To do this, you will have to compose statement of claim, to which it is mandatory to attach documents that can act as an evidence base.
If the payer believes that the tax authorities were inactive at the time when they should have acted, and because of this his rights were violated (for example, the IFTS violated the deadline for refunding the overpayment (clause 6 of article 78 of the Tax Code of the Russian Federation)), then this payer has the right to file a complaint on inaction of the tax inspectorate (Article 137 of the Tax Code of the Russian Federation).
Where to file a complaint with the tax office
A complaint is filed with a higher tax authority (clause 1 of article 138 of the Tax Code of the Russian Federation), that is, with the Federal Tax Service of the region to which the inspection belongs to which you decided to complain.
You can apply to the court only after the tax authorities' inaction has been appealed to the UFTS (clause 2 of article 138 of the Tax Code of the Russian Federation).
By the way, it is also possible to file a complaint against the tax inspectorate with the prosecutor's office (Article 10 of the Federal Law of 17.01.1992 N 2202-1).
In our article we will consider filing a complaint with the Federal Tax Service.
Requirements for a complaint against the tax office
The complaint must contain the following information (clause 2 of article 139.2 of the Tax Code of the Russian Federation):
- the name and address of the organization filing the complaint (if an individual submits the complaint, he must indicate his full name and address of residence);
- the name of the Inspectorate of the Federal Tax Service, whose failure to act is being appealed;
- information about what exactly the payer will appeal against (in our case, this is the inaction of the Federal Tax Service Inspectorate);
- the grounds on which the taxpayer believes that his rights have been violated (as a rule, this is a reference to legislation);
- claims put forward by the taxpayer;
- the desired method of obtaining a decision on the complaint (on paper or in in electronic format via TCS or via Personal Area taxpayer).
It also makes sense in the complaint to indicate phone numbers and e-mail addresses that tax authorities can use to communicate with the taxpayer (clause 3 of article 139.2 of the Tax Code of the Russian Federation).
If desired, the complaint can be accompanied by documents confirming the facts set forth in it (clause 5 of article 139.2 of the Tax Code of the Russian Federation).
The person submitting it, or a representative, must sign the complaint (clause 1 of article 139.2 of the Tax Code of the Russian Federation). By the way, if a complaint is filed by an authorized representative, then documents confirming these powers, for example, a power of attorney (clause 4 of article 139.2 of the Tax Code of the Russian Federation) must be attached to it.
Note that there is no approved complaint form, but you can use the form posted on the FTS website in the "Pre-trial settlement of tax disputes" section.
How to make a complaint
- on paper (in person or by mail);
- in electronic form via TCS;
- through the taxpayer's personal account.
The procedure for filing a complaint against the IFTS
Despite the fact that the complaint must be submitted to the Federal Tax Service, the payer submits it to the Federal Tax Service, and the tax authorities will already transfer it to the Office within three working days from the date of receipt of the complaint (clause 6 of article 6.1, clause 1 of article 139 of the Tax Code of the Russian Federation) ... At the same time, the Federal Tax Service Inspectorate must eliminate the violations set forth in the complaint (of course, if these violations take place), and report this to the Federal Tax Service within three days from the date of elimination (clause 1.1 of Article 139 of the Tax Code of the Russian Federation).
As for the deadline for filing a complaint, it can be submitted within a year from the day when the payer learned or should have learned about the violation of his rights (clause 2 of article 139 of the Tax Code of the Russian Federation). True, if the deadline was missed by the taxpayer for a good reason, the UFTS can restore it.
By the way, before making a decision on the complaint, the taxpayer can withdraw it (clause 7 of article 138 of the Tax Code of the Russian Federation). However, the withdrawal of the complaint will deprive the payer of the right to file a new complaint on the same grounds.
Terms of consideration of a complaint and making a decision on it
Based on the results of the consideration of the complaint about the inaction of the tax inspection, the UFTS may leave the complaint unsatisfied or recognize the inaction of the Inspectorate of the FTS and make a decision on the merits (subparagraphs 1, 5, paragraph 3 of Article 140 of the Tax Code of the Russian Federation).
The UFTS has 15 working days from the date of receipt of the complaint to make this or that decision (clause 6 of article 140 of the Tax Code of the Russian Federation). True, in some cases this period can be extended, but for a maximum of another 15 working days.
The UFTS submits / sends its decision to the taxpayer within three working days from the date of this decision (clause 6 of article 140 of the Tax Code of the Russian Federation).
You can find out about the fate of your complaint through the special service of the Federal Tax Service.
For what reasons the UFSA may refuse to consider the complaint
In some cases, the Office may refuse to consider the payer's complaint. This is possible if (clause 1 of article 139.3 of the Tax Code of the Russian Federation):
- the complaint is not signed or signed by an unauthorized person;
- the complaint does not indicate what was the tax authorities' inaction;
- the deadline for filing a complaint has expired;
- before making a decision on the complaint, the payer withdrew it;
- the payer has previously filed a complaint on the same grounds;
- before the UFTS made a decision on the complaint, the tax authorities eliminated the violations.
Tax Inspectorate Inaction Complaint: Sample
The requirements for an appeal are the same as the requirements, for example, for a complaint about the inaction of the tax inspectorate (Article 139.2 of the Tax Code of the Russian Federation).
A sample form of an appeal can be downloaded at
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 authority to the higher management. In addition, it is the duty of officials to consider appeals 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.
Whatever the reason (delaying the liquidation of an enterprise, unreasonable accrual of debts, illegal actions of officials, etc.), for a successful resolution of the conflict, one should adhere to certain rules for writing and submitting applications.