Who to complain about the actions of tax authorities. Complaint to the tax office: where to file, sample complaint
The applicant previously owned 3 cars. She sold all of them. The Federal Tax Service Inspectorate sent a tax notice to the applicant stating that she, as the owner of these vehicles, is required to pay the transport tax. However, the applicant is no longer the owner of the car. The applicant requests an inspection by the Federal Tax Service Inspectorate regarding a violation of her rights and obligations.
To the Solntsevskaya inter-district prosecutor’s office of the city of Moscow
Address: ______________________
From _______________________
Address: ______________________
I, _________________ _________ born previously owned 3 (three) cars:
- _______________ born ___________;
- __________ R.Z. ___________;
- ____________ R.Z. _____________;
In ______, I sold all the above cars (copies of TCP) attached.
In _____ year, I, _____________ IFTS of Russia No. ___ in the city of Moscow was sent a tax notice No. _________, which stated that I, as the owner of these cars, must pay the transport tax up to ________ in the amount of _________ rubles. ___ cop.
In response to tax notice No. _________, I sent a statement to the Inspectorate of the Federal Tax Service No. ___ in which I indicated that I was no longer the owner of the vehicles and that the claim for payment of the transport tax made to me was unlawful.
Currently, I am again required to pay the transport tax.
In accordance with Art. 357 of the Tax Code of the Russian Federation taxpayers (hereinafter referred to as taxpayers) are persons who have registered vehicles in accordance with the legislation of the Russian Federation that are recognized as objects of taxation in accordance with Article 358 of this Code, unless otherwise provided by this Article.
For 4 years and until now, I have not been the owner of the vehicles indicated in the tax notice, and therefore, I believe that the claim is being brought against me illegally.
In __________ of the year I applied with a repeated application to the Inspectorate of the Federal Tax Service No. ___, but so far I have not received a response to my application, and therefore, I believe that you, as a supervisory authority, are required to conduct an inquiry into the fact that a claim has been unlawfully made against me.
Based on Art. 10 of the Federal Law of the Russian Federation of January 17, 1992 No. 2202-1 “On the Prosecutor's Office of the Russian Federation”, in accordance with their powers, applications, complaints and other appeals containing information about violation of laws are resolved in the prosecution authorities.
The response to the statement, complaint and other appeal must be motivated. If the application or complaint is denied, the applicant must be explained the procedure for appealing the decision, as well as the right to appeal to the court, if so provided by law.
Appeals of citizens, military personnel and members of their families, officials and other persons are permitted within 30 days from the date of their registration with the prosecution authorities of the Russian Federation, and not requiring additional study and verification - no later than 15 days.
Based on the aforesaid and guided by Article. 10 Federal Law "On the Prosecutor's Office in the Russian Federation"
1. Consider this application;
2. To carry out an inspection of the Inspectorate of the Federal Tax Service No. ___ in the city of Moscow for violations of my rights and obligations;
3. Persons guilty of violating my rights and legitimate interests should be held accountable under the law;
4. Please inform me in writing of the measures taken in this complaint at the above address;
Application:
1. Copy of tax notice;
2. Save TCP for vehicles;
3. A copy of the confirmation of deregistration of the vehicle;
4. Copy of the Application to the IFTS No. ___ in the city of Moscow;
5. A copy of the application to the Federal Tax Service for the city of Moscow;
"" ________________. ____________________________________
Today, quite often a person, whether an ordinary citizen or an entrepreneur, may encounter various violations in the work of state bodies. The Federal Tax Inspectorate is no exception. In case of a collision with a similar situation, it is necessary to write a complaint to the tax office. This appeal will be reviewed by the relevant authorities in accordance with applicable law.
A complaint to the tax inspectorate is drawn up in any form, while it must comply with certain standards.
The document is written in the name of the immediate supervisor of the service. Regardless of the content, the document should be considered. A complaint to the tax inspectorate, samples of which can be found in Federal Law No. 59-ФЗ dated 02.05.2006 “On the Procedure for Considering Appeals of Citizens of the Russian Federation”, is sent as follows:
- personally attributed: the letter is made in duplicate, one of which is sent to the tax authority, the second with a mark of acceptance and the date remains with the applicant;
- send by mail with a receipt of receipt;
- fill in the application form on the IFTS website.
Among the violations of the tax authority, due to which documents of this kind are compiled, the following are most often encountered:
- unlawful taxation;
- delay in returning erroneously charged tax or tax deduction granted;
- illegally fined.
Spelling instructions
In order for the appeal to be considered, you need to know how competently. Despite the fact that a complaint is written by a person in any form, it must contain certain mandatory information. Each institution should have an example of a sample, according to which any citizen can draw up his letter of complaint.
In the letterhead, it is necessary to indicate the addressee - the authority where the appeal will be sent, as well as information about the applicant:
- surname, name, patronymic;
- registration address.
If the applicant is a legal entity, then the following information is additionally indicated:
- legal address;
- BIN;
- position of the person who submitted the application.
If the registration address does not coincide with the place of actual residence, then write in the letter where to send the answer after consideration. The title of the appeal indicates the company or a specific official whose actions are subject to review. If such data are unknown, then this fact also needs to be reflected.
This part shall indicate the circumstances that made it possible to ascertain the fact of violation. If you wish, you should prescribe which specific provisions of the law in force in Russia they contradict. Since not everyone is free to possess knowledge of modern legislation, it is not necessary to indicate links to articles. In the text of the evil specific information on the case. More facts on the incident. There can be no emotions, insults and threats. A document written in this way will not be considered.
After a statement of all the circumstances of the case, a request follows, i.e. what measures, in the opinion of the applicant, should be taken by the tax authority in order to understand this problem: conduct an audit and take appropriate measures. The text may additionally indicate a request that the results of an internal investigation be reported to the addressee. And you should also register a phone number for communication.
You can attach copies of documents to the text of the letter, which clearly confirm the stated facts. At the end of the appeal, they should be listed.
At the end of the document is the date of compilation and signature of the applicant.
Sending a complaint through the IFTS website
To send a complaint, you can use the website of the Federal Tax Inspectorate. To do this, you do not need to have any special skills, just go to the site, find a special form in which the required fields are marked with an asterisk. The only condition for users is registration on the website of the Federal Tax Service. Entering data is not difficult. The text of the complaint is allocated 4 thousand characters, which are enough for the presentation of information. The documents attached to the letter are scanned and loaded in separate files. A notification of sending an electronic document will be sent by e-mail.
Timelines for consideration
According to Art. 8 of the Law of the Russian Federation, a submitted complaint to the tax inspectorate must be registered within 3 days. From the day of registration, the countdown begins, which is 30 days (Article 12). Thus, the aggregate term is 33 days.
There are cases when, by order of the head of the Tax and Duty Inspectorate or his deputy, the letter review period is extended. The new term may not exceed 30 days. Employees of the tax service must notify the citizen who addressed them of this decision.
In what cases does the state inspection refuse to examine
There are a number of cases where the Federal Tax Service may give a negative decision in considering citizens' applications, including:
- lack of details;
- insulting words are written in the text or there are expressions of obscene nature, various kinds of threats to the official;
- the text cannot be read;
- drawing up an answer without disseminating state secrets is impossible.
In case of refusal to consider a complaint, a person has the right to file a complaint with the tax inspectorate. You can send a drawn up appeal to the following government agencies:
- superior tax authority;
- the prosecutor's office;
As a rule, litigation is the most effective, but there is a drawback here too - a long review period.
An excellent option would be to appeal the tax decision immediately to all authorities. In this case, it is better to use the qualified assistance of lawyers to draw up a document.
Violations, whatever they may be, must be identified and eradicated, so that in the future there will be no such cases. For this purpose, a specific document is compiled - a complaint. A sample complaint to the tax office can be found on the Internet pages or contact the appropriate authorities for help.
Tax Complaint
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The law must be respected, and this should be done not only by taxpayers, but also by tax authorities. That's just what they often forget about it. True, the Federal Tax Service of Russia reported a reduction in the number of complaints of taxpayers (firms and entrepreneurs) by 12% (for 9 months of 2016 compared to the same period of 2015). Yes, there is a reduction in pre-trial tax disputes, yes, tax authorities take judicial practice into account. Nevertheless, the law is far from always observed in tax measures. And what if there is a violation?
Choosing a protection method
There are several ways. You can choose only one, you can combine several, but which ones? It may seem like an incident, but you can ask about it directly from the tax authorities. After all, as you know, tax authorities should inform taxpayers free of charge, including about the rights of taxpayers (subparagraph 4, paragraph 1, article 32 of the Tax Code of the Russian Federation). It can be done:
- by phone (8-800-222-22-22);
- on the Internet (http://www.nalog.ru);
- in person or in writing (127381, Moscow, Neglinnaya St., 23 or at the address of your tax office).
It must be remembered that a written request for a response takes 30 days (which can be successfully used to delay time, so that, for example, the statute of limitations has expired).
Up to the bosses
Appeal to a higher official of the tax authority is a very effective measure, which allows to maintain good relations.
The most convenient way to contact is through your personal account on nalog.ru. Despite the “innovativeness” of the method, it is fully covered by the procedure for considering appeals established by law (referring to the Federal Law of 02.05.2006 N 59-ФЗ, which, despite the name, is also used for appeals by legal entities). In general, it does not matter in what form you apply - with a statement or a complaint. The main thing is to comply with uniform requirements and indicate:
- FULL NAME. addressee - the official to whom you are contacting (or his position);
- their full name;
- reply address (mail or email);
- the essence of the appeal is
and sign it all (with your own hand or with an appropriate electronic signature). Supporting documents are attached as necessary and subject to availability.
The addressee is not entitled to refuse to accept the appeal, in any case it must be accepted, registered (within 3 days from the date of receipt) and reviewed (within 30 calendar days from the day of its registration). The official has the right to forward your letter to another person, if the decision of the issue raised by you is beyond his competence.
The answer is sent either in writing, or by e-mail, or through your personal account (depends on what method you indicated in the appeal). In general, an appeal remains unanswered in strictly defined cases:
- the applicant forgot to indicate his name or address for reply;
- non-parliamentary (obscene or offensive) expressions, as well as threats, are used in the appeal;
- the text is unreadable and (or) contains a question that has already been answered several times, and there are no new arguments.
In the event (although this is unlikely) if the official violates the procedure for considering the appeal, that is, there are grounds to raise the question of administrative responsibility (fine from 5,000 to 10,000 rubles (article 5.59 of the Administrative Code of the Russian Federation)).
Complaint to a higher tax authority
Taxpayers have the right to appeal:
- acts of tax authorities of a non-normative nature;
- actions or omissions of their officials, -
if, in their opinion, acts, actions (inaction) violate their rights. The appeal may be executed as (filed for a decision that has not entered into legal force) or as a traditional complaint. A traditional complaint is filed to challenge:
- an act of a non-normative (i.e., individually determined, one-time, specific taxpayer) character that has already entered into legal force;
- actions (inaction) of officials, including decisions on or offsets, "freezing" of accounts, prosecution, additional tax and penalties, etc.
Both types of complaints are sent strictly through the tax inspectorate, which adopted the contested decision or committed unlawful actions (inaction), which within three days from the date of receipt sends both the and its materials to a higher tax authority.
Note: Having received a regular (non-appeal) complaint, the tax authorities are obliged to take measures to eliminate violations of the applicant’s rights and report this to the higher tax authority within three days from the day the violations were eliminated (paragraph 1.1 of Article 139 of the Tax Code of the Russian Federation).
A common complaint is filed within a year from the day of:
- when the taxpayer found out (should have known) about the violation of his rights;
- if the decision on bringing to responsibility or the decision on refusing to bring to liability, which was not appealed on appeal, is appealed;
- a decision shall be made if the decision that has entered into force and which has been made as a result of consideration of the materials of a tax audit of a consolidated group of taxpayers that has not been appealed on appeal is appealed.
An appeal is filed only until the day the appealed decision enters into force.
The requirements for the form and content of both complaints are identical, but the appeal itself can be submitted only in writing, through your personal account or via telecommunication channels (by e-mail it is impossible). In addition to general data (full name, name, address, methods of receiving a response, etc.) are indicated:
- details of the appealed act of a non-normative nature, actions (inaction);
- name of tax authority, act, actions (inaction) of officials of which are appealed;
- the grounds on which the person filing the complaint considers that his rights have been violated;
- applicant requirements.
The following may be attached to the complaint:
- documents confirming the circumstances on which the taxpayer bases his claims;
- the calculation of the disputed amounts of taxes, fees, penalties, fines, tax deductions claimed by the taxpayer, and other calculations;
- power of attorney or other documents confirming the authority of the person who signed the complaint (if the complaint is not signed by the taxpayer-applicant himself).
There is this kind of nuance with the documents: the documents submitted together with the complaint and additional documents submitted during the consideration of the relevant complaint before a decision is taken are considered by the higher tax authority if the person who filed the relevant complaint provided an explanation of the reasons why it was impossible timely submission of such documents to the tax authority, the decision of which is appealed (paragraph 4 of article 140 of the Tax Code of the Russian Federation). Tax authorities often understand this as follows: documents can be taken into account only if the applicant can justify the reasons for which it was impossible to present them to the inspectorate, whose decision is appealed. This does not mean that documents can not be accepted. The law does not require the taxpayer to document the fact that it was not possible to submit such documents in time to the tax authority whose decision is being appealed. The courts indicate that:
- The Tax Code of the Russian Federation (Clause 4, Article 140 of the Tax Code of the Russian Federation) obliges the applicant to provide explanations regarding the reasons for the impossibility of submitting these documents during the audit (Decree of the Volga Federal District Administrative Commission of 12.08.2015 No. F06-26273 / 2015 in Case No. A55-22321 / 2014);
- the tax authorities are not entitled to refuse to consider the submitted documents due to a documentary non-confirmation by the taxpayer of the fact set forth in the explanations provided: in essence, this is the presentation of additional requirements not provided for by the Tax Code of the Russian Federation, the provisions of which oblige to provide only explanations (order of the Eleventh Arbitration Court of Appeal dated 04.06.2015 No. 11AP -2554/2015).
“Explanations” is not the same as “documentary evidence” (see, for example, Article 88 of the Tax Code of the Russian Federation). So if the higher tax authority refused to consider additional documents with reference to the fact that there was no documentary evidence of the absence of disputed documents at the time of the audit and decision-making on its results, the court will most likely consider this position illegal. Moreover, if additional evidence is presented, the tax authorities have the right to ask the court to adjourn or postpone the hearing, giving them the opportunity to familiarize themselves with and present the evidence refuting them (paragraph 78 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation of July 30, 2013 No. 57).
The contestation does not suspend the execution of the appealed act, but there is an exception. In the event of appealing a decision that has entered into force on accountability (or a decision to refuse to hold him accountable), the execution of the appealed decision may be suspended. For this, in addition to the complaint, it is necessary to submit:
- application for suspension;
- a bank guarantee, according to which the bank is obligated to pay a sum of money in the amount of tax (levy, penalties, fines) not paid by the appealed decision.
Options for decisions following a complaint:
- leave unsatisfied;
- repeal an act of a tax authority of a non-normative nature;
- cancel the decision of the tax office (in whole or in part);
- cancel a decision and accept a new one;
- recognize the actions (inaction) of the inspection officials as unlawful and make a decision on the merits.
It should be noted that the decision of a higher tax authority may also be appealed (to the Federal Tax Service of Russia within 3 months from the date of adoption).
To the prosecutor
Amazing incredible variety of methods of treatment. In addition to traditional methods (written, verbal, electronic, via Internet reception), even telegraph and fax can be used.
For formal details, it makes sense to study the Federal Law of 17.01.1992 N 2202-1 "On the Prosecutor's Office of the Russian Federation", as well as the Instructions on the procedure for considering applications and admission of citizens to the prosecution authorities of the Russian Federation (approved by Order of the General Prosecutor of 01.30.2013 N 45) , they are posted in the public domain on the official website of the Prosecutor General's Office (genproc.gov.ru). There, by the way, there is also an Internet reception. To avoid disappointment, it must be understood that the subject of prosecutorial supervision, among other things, is compliance with the Constitution of the Russian Federation and laws, respect for the rights and freedoms of man and citizen. In other words, the basis for taking prosecutorial response measures is a report of violations of the law, rights, freedoms and interests (both of a person and a citizen, as well as legal entities and entrepreneurs). In practice, this means that it does not make sense for the prosecutor to demand, for example, to recalculate the calculation made by the tax authorities, but you can apply for a violation of the tax audit procedure, tax recovery, etc.
An appeal to the prosecutor’s office can be made out as a statement or complaint, but in any case it should contain:
- name of the prosecutor's office (full name, position of the addressee);
- FULL NAME. applicant, address for reply (postal or electronic);
- essence of the question;
- signature and date.
The appeal can be sent both to the prosecutor’s office at the location of the applicant, and to the prosecutor’s office at the location of the tax inspectorate that they are complaining about.
Having established the fact of violation, the prosecutor must make a presentation on elimination of violations of the law to the tax inspectorate (official), in whose competence to eliminate violations. Submission is subject to urgent review.
Within a month, specific measures should be taken to eliminate the violations of the law, their causes and the conditions conducive to them, and the prosecutor must be informed in writing of the results.
Other measures of prosecutorial response are also very effective:
- a decision to institute proceedings on an administrative offense;
- sending a warning by the prosecutor to the official about the inadmissibility of breaking the law.
It happens, though infrequently, that prosecutors stumble. Then it remains to apply only to the court. Thus, the taxpayer sent a statement to the Federal Tax Service of Russia containing information on tax evasion by a group of entrepreneurs and supporting documents on 48 sheets. The materials were transferred to the appropriate tax office, but already on 9 sheets. The loss of 39 sheets led to gloomy thoughts, and the taxpayer asked the prosecutor to conduct a thorough check of the above facts and consider bringing the official to the appropriate type of responsibility (administrative or criminal). The court declared illegal the inaction of the prosecutor's office, expressed in the failure to take a decision on the administrative responsibility of an official of the Federal Penitentiary Service, failure to provide a response to the application for initiating a criminal case, and the head of the indicated interested party was obliged to eliminate the violations of the applicant’s rights (appeal decision of the Sverdlovsk Regional Court of January 15, 2014 in the case N 33-532 / 2014).
In court, but not immediately
The Tax Code of the Russian Federation establishes a mandatory pre-trial procedure for the settlement of a dispute (paragraph 2 of Article 138 of the Tax Code). You can apply to the court not only when the higher tax authority did not listen to your complaints, but also when he simply ignored them without making a decision at all. By the way, you can appeal the decision of a higher authority immediately to a court, without resorting to an even higher one.
Now we will not touch upon the noble cause of appealing against normative legal acts of tax authorities (for those who wish it will be compulsory to study chapter 21 of the Code of Administrative Procedure of the Russian Federation (CAS RF)).
We focus on the more common and down-to-earth - appeal of non-normative legal acts, decisions and actions (inaction) of tax authorities and their officials.
The forms of appeal to the court are as follows (Article 4 of the APC of the Russian Federation):
- statement of claim - on economic disputes and other cases arising from civil legal relations;
- application - in cases arising from administrative and other public legal relations, in cases of insolvency (bankruptcy), in cases of special proceedings and in other cases provided for by the agribusiness of the Russian Federation;
- complaint - when applying to the arbitration court of the appellate and cassation instances, as well as in other cases provided for by the RF agribusiness and other federal laws.
A taxpayer (it does not matter, a citizen or organization) has the right to apply to the arbitration court with a statement on invalidating non-normative legal acts, illegal decisions and actions (inaction) of tax authorities, officials, if he believes that a non-normative legal act, decision and actions (inaction) :
- do not comply with the law (other regulatory legal act);
- violate his business and economic rights and interests;
- oblige to do something without legal justification;
- otherwise impede the implementation of entrepreneurial and other economic activities.
The deadline for filing an application is three months from the day when the taxpayer became aware of a violation of his rights and legitimate interests (unless otherwise provided by federal law), but the deadline for good reason can be restored by the court (paragraph 4 of article 198 of the APC of the Russian Federation )
The requirements for the application are indicated in article 125 of the APC of the Russian Federation (part 1, paragraphs 1 - 2 and 10 hours 2, part 3). In particular, there should be indicated:
- rights and legitimate interests which, in the applicant's opinion, are violated by the contested act, decision or actions (inaction);
- laws and other regulatory legal acts, which, in the opinion of the applicant, do not comply with the impugned act, decision or action (inaction), -
and also a requirement was declared to recognize the non-normative legal act invalid (decisions, actions (inaction) - illegal).
Such cases should be considered by a judge on his own within a period not exceeding three months from the date of receipt of the application (this period includes preparation of the case for trial, and decision on the case, unless otherwise provided by law). The extension is possible up to six months by the chairman of the court on a reasoned statement by the judge. The reasons for the extension are the particular complexity of the cases, a significant number of participants in the arbitration process (Clause 1, Article 200 of the Arbitration Procedure Code of the Russian Federation).
The decision of the arbitration court of the first instance, which has not entered into legal force, may be appealed to the court of appeal. An appeal may be filed within a month after the adoption by the arbitration court of the first instance of the appealed decision (Article 259 of the Arbitration Procedure Code of the Russian Federation). Further, it is possible to consider the case on a cassation basis (if this is not prohibited by law (clause 1 of Article 273 of the APC of the Russian Federation) within a period of not more than two months from the date of entry into force of the appealed decision or decision of the arbitration court (unless otherwise provided by the APC of the Russian Federation ( Article 276 of the APC of the Russian Federation)). And then, the review by way of supervision by the Presidium of the RF Armed Forces (chapter 36.1 of the APC RF) is possible in time:
- no more than 2 months if the case has not been claimed;
- no more than 3 months if the case was claimed, not counting the time from the date of the claim to the day of its receipt in the RF Armed Forces.
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Tax - a public service that works with citizens' incomes and money, collecting finance for the state. Her work is extremely important, and most employees are considered officials with certain powers and responsibilities. And therefore, any error in the operation of this service can lead to serious consequences.
In this article we will talk about how you can protect your interests in case of illegal tax actions with the help of the prosecutor's office. We will note the reasons for filing a complaint, and talk about the progress of the proceedings and its possible results.
When can I complain?
Both citizens and legal entities have a huge number of reasons for filing a tax complaint with the prosecutor's office. These include:
- Distribution of personal information;
- Transfer of documents to third parties without the written consent of the owner;
- Illegal or erroneous tax regulations;
- Significant mistakes in work that cause damage to citizens and violate their interests;
- Illegal actions by the tax authorities;
- Fraud or other similar acts;
- The refusal of tax authorities to go to a peaceful resolution to the conflict.
Info
As you can see, each person has the opportunity to file a tax complaint with the prosecutor, but only if the conflict arose because of a violation of the civil rights of the applicant. This means that you can only complain about crimes - the prosecutor’s office will not accept claims of poor service and similar minor flaws.
How to make?
In order for the tax complaint to the prosecutor's office to be accepted and considered, it will need to be properly prepared. To begin, consider the rules of treatment. There are three of them:
- Write your complaint in a business style, clearly articulating a complaint;
- Do not use insults, profanity;
- When compiling a complaint, use only truthful facts - defamation of a civil servant is criminally punishable.
We turn to the text of the appeal. You can prepare it either on your own or (the average price of preparation is from 1000 to 2000 rubles). However, this is not so difficult, since the claim has only three parts:
- Heading. The parties to the conflict are registered in it. First of all, information about the prosecutor's office is indicated: full name, address, name and title of manager. Then comes the information about the applicant - name, registration address, contact details. The last are the data of the tax office that violated your rights;
- Information part. In it you need to describe your problem as briefly as possible. The information part begins with the most accurate description of the events that led to the conflict, as well as the very essence of the problem. Next, you need to indicate the actions that you took to pre-trial resolution of the issue. At the end, you need to indicate your request to the court and justify it;
- Conclusion In order to complete the complaint about the tax to the prosecutor’s office, it is necessary to list the documents that will be later attached to the appeal, as well as sign and the date of filing.
Sample
How to start a trial?
In order for your complaint to start proceedings, you must first file it. You have three options for how to do this:
- Hand over the appeal in person. The most convenient option, since it will be possible to solve some issues and correct inaccuracies right in the department;
- Transfer the appeal through a representative. It is also convenient, but a notarized power of attorney is required, which costs 2000 rubles;
- Transfer calls using the Russian Post. To do this, you need to use a registered letter with a notification of delivery.
Info
After that, you just have to wait. In the first 5 days, prosecutors will be required to examine your appeal, establish whether they are authorized to disassemble the complaint and begin to study it. She has exactly 30 days to resolve the conflict and conduct all examinations, after which you should be presented with a report with the result. In this case, the period may be doubled, but only if there are justifications and after notification of the applicant.
Business Result
What can result from tax proceedings? In fact, there are only two solutions - positive and negative. With a negative decision, everything is simple - the case will be closed, and you will receive an official response - a notice that will explain on what grounds the tax acted, allegedly violating your rights and interests. To accept such an answer or to apply further
If the payer believes that the tax authorities were inactive at the time they were supposed to act, and because of this his rights were violated (for example, the Federal Tax Service Inspectorate violated the deadline for the return of overpayments (Clause 6, Article 78 of the Tax Code of the Russian Federation)), then this payer has the right to file a complaint on the inaction of the tax inspection (Article 137 of the Tax Code).
Where to write a complaint to the tax office
A complaint is submitted to a higher tax authority (Clause 1, Article 138 of the Tax Code of the Russian Federation), that is, to the Federal Tax Service of the region to which the inspection belongs, of which you decide to complain.
It is possible to appeal to the court only after the inaction of the tax authorities was appealed to the Federal Tax Service (clause 2 of article 138 of the Tax Code of the Russian Federation).
By the way, it is also possible to file a complaint about the tax inspection 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.
Tax Complaint Complaint Requirements
The complaint must contain the following information (Clause 2, Article 139.2 of the Tax Code):
- the name and address of the organization filing the complaint (if the individual submits the complaint, it must indicate its name and address of the place of residence);
- name of the IFTS, whose inaction is appealed;
- information about what the payer will appeal (in our case, this is the inaction of the IFTS);
- the grounds on which the taxpayer considers that his rights have been violated (as a rule, this is a reference to the legislation);
- claims made by the taxpayer;
- the desired method of obtaining a decision on the complaint (on paper or in electronic form on the TCS or through the personal account of the taxpayer).
Also in the complaint it makes sense to indicate phone numbers and e-mail addresses that tax authorities can use to contact the taxpayer (Clause 3, Article 139.2 of the Tax Code).
If you wish, you can attach documents to the complaint confirming the facts set forth in it (clause 5 of article 139.2 of the Tax Code).
The complaint must be signed by the person filing it, or by a representative (Clause 1, Article 139.2 of the Tax Code). By the way, if a complaint is submitted by an authorized representative, then documents must be attached to it confirming these powers, for example, a power of attorney (clause 4 of article 139.2 of the Tax Code of the Russian Federation).
Note that there is no approved complaint form, but you can use the form available on the website of the Federal Tax Service in the section “Pre-trial settlement of tax disputes”.
Ways to file a complaint
- on paper (in person or by mail);
- in electronic form by TCS;
- through the personal account of the taxpayer.
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 forward it to the Office within three business days from the date of the complaint (paragraph 6 of article 6.1, paragraph 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 occur) and report it to the Federal Tax Service Inspectorate within three days from the date of elimination (Clause 1.1, Article 139 of the Tax Code of the Russian Federation).
As for the deadlines for filing a complaint, it can be submitted within a year from the day when the payer found out or should have known about a violation of his rights (clause 2 of article 139 of the Tax Code of the Russian Federation). However, if the deadline was missed by the taxpayer for a good reason, the Federal Tax Service may restore it.
By the way, before making a decision on a complaint, a taxpayer can withdraw it (paragraph 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 the complaint and decision on it
Based on the results of the consideration of the complaint about the omission of the tax inspectorate, the Federal Tax Service may leave the complaint unsatisfied or recognize the omission of the Inspectorate of the Federal Tax Service and make a decision on the merits (paragraphs 1, 5, paragraph 3, article 140 of the Tax Code of the Russian Federation).
UFNS has 15 working days from the date of receipt of the complaint to make a decision (paragraph 6 of article 140 of the Tax Code of the Russian Federation). True, in some cases this period can be extended, but with a maximum of another 15 working days.
The FNS shall hand over its decision to the taxpayer within three business days from the date of this decision (paragraph 6 of article 140 of the Tax Code of the Russian Federation).
You can find out about the fate of your complaint through a special service of the Federal Tax Service.
For what reasons the Federal Tax Service may refuse to consider a complaint
In some cases, the Office may refuse the payer to consider his complaint. This is possible if (paragraph 1 of article 139.3 of the Tax Code):
- the complaint is not signed or is signed by an unauthorized person;
- the complaint does not indicate what the tax authorities' inaction was;
- the complaint has expired;
- prior to the decision on the complaint, the payer withdrew it;
- the payer has already filed a complaint on the same grounds;
- before the Federal Tax Service made a decision on the complaint, the tax authorities eliminated the violations.
Complaints about the failure of the tax office: sample
The requirements for an appeal are the same as the requirements, for example, for a complaint about the omission of the tax inspectorate (Article 139.2 of the Tax Code).
A sample appeal form can be downloaded at