Fns sample applications. Complaint to the Federal Tax Service
The form of the document “Application for tax inspection sample” refers to the heading “Application”. Save the link to the document on social networks or download it to your computer.
To the Inspectorate of the Federal Tax Service No. ___ for ____________
__________________________________________
from: ___________________________________________
________________________________________
STATEMENT
In ____________ g. I received a request No. _______ from the Inspectorate of the Federal Tax Service No. __ for ._________, according to which as of _________ after me - ______________________________, the tax debt in the amount of _______________ rubles __ kopecks is listed.
From the calculation provided by the IFTS of Russia No. __ for the city of ________, the requirement No. _______ shows that the property tax on individuals is ________ rubles __ kopecks, a penalty in the amount of ______ rubles __ kopecks. However, the remaining amount: ____________ IFTS № __, ________ is not explained to me.
In ___________, I received a tax notification No. _________ from the Federal Tax Service No. __ for _________, according to which, as of __________, _______________________, I had transport tax debt in the amount of ___________ rubles.
According to the specified notification, I own the right to own: a ________ car, a __________ car, however, both at the moment and as of ____, I did not have any ownership rights to any cars.
In accordance with this notification, as of _______, I made an advance payment in the amount of _______ rubles, however, the penalty interest is ____ rubles. There are no other tax arrears.
In _________, I received a request No. ____ from the Inspectorate of the Federal Tax Service No. __ for _________, according to which, as of _________, I had _______________________, there was a debt in the amount of ________ ruble __ kopecks.
From the calculation provided by the IFTS of Russia No. __ for the city of ________ in the requirement No. ____ it is seen that the transport tax from individuals is _______ rubles, penalties are _______ ruble __ kopecks. However, the remaining amount: ____________ IFTS No. __ g. _______ is not explained to me.
IFTS No. __ for ________ in the World Court of _______ Court plot No. ___ filed an application for a court order to recover from me - ___________________ the amount of arrears of property tax for individuals for ____ in the amount of ________ rubles __ kopecks.
The indicated amount is not in dispute with me, however, I do not know for what tax base I am exposed to other requirements.
Based on paragraph. 2 Article. 44 of the Tax Code of the Russian Federation, the obligation to pay a specific tax or duty is assigned to the taxpayer and payer of the charge from the moment circumstances arise that are stipulated by the legislation on taxes and fees, providing for the payment of this tax or duty.
By virtue of Art. 357 of the Tax Code of the Russian Federation, taxpayers of tax (hereinafter referred to as taxpayers) are persons who have registered vehicles in accordance with the legislation of the Russian Federation as an object of taxation, unless otherwise provided by this article.
However, a vehicle by right of ownership has never belonged to me.
Based on Art. 358 of the Tax Code of the Russian Federation, automobiles, motorcycles, scooters, buses and other self-propelled pneumatic and caterpillar vehicles, planes, helicopters, motor ships, yachts, sailing ships, boats, snowmobiles, snowmobiles, motor boats, jet skis, non-self-propelled vehicles are recognized as taxable ( towed vessels) and other water and air vehicles (hereinafter referred to as vehicles), registered in the established manner in accordance with the legislation of the Russian Federation.
In accordance with paragraph 2 of the Decree on state registration of motor vehicles and other types of self-propelled machinery in the Russian Federation dated 02.21.2002 No. 126, registration of vehicles in the Russian Federation is carried out by units of the State Road Safety Inspectorate of the Ministry of Internal Affairs of the Russian Federation.
According to Part 4 of Art. 362 of the Tax Code of the Russian Federation, the bodies that carry out state registration of vehicles are obliged to inform the tax authorities at their location about vehicles registered or deregistered with these bodies, as well as about the persons on which vehicles are registered, within 10 days after they registration or deregistration.
Despite the fact that I am not the owner of the car, the Inspectorate of the Federal Tax Service of Russia No. __ through ________ repeatedly sends _____ receipts from the _____ in my name to pay the tax on cars.
In addition, at the present time, I receive not only the transport tax, but other taxes, the tax base of which is not explained to me.
On the basis of the above, -
1. To clarify the decisions of the Inspectorate of the Federal Tax Service of Russia No. __ on the issue of collecting tax on a vehicle from ___________________________
2. To clarify the decisions of the Inspectorate of the Federal Tax Service No. __ on the issue of collecting from _________________________ other taxes and fees established by the legislation of the Russian Federation.
In the event of refusal or incomplete satisfaction of my requirements, as well as the absence of a response to the application, I will be forced to turn to the court with a claim for compensation for material damage and moral damage. In this case, legal expenses will be added to the amount of the lawsuit, including expenses for the services of a representative, to whose help I will have to resort.
Please send a response to the application at: _________________________________________
_______________________-
"" _______________ g.
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It is no secret that office work negatively affects both the physical and mental state of the employee. There are quite a lot of facts confirming this and that. -
At work, each person spends a significant part of his life, so it is very important not only what he does, but also who he has to communicate with.
Who needs to know: the head, accountant, lawyer.
With the introduction of the institution of mandatory pre-trial appeal of decisions of tax authorities on bringing (refusal to attract) liability for tax offenses, the taxpayer is already accustomed to the fact that before sending a statement to the court, it is necessary to prepare a corresponding complaint to a higher tax authority.
With regard to appeal of decisions, it can be said that in the minds of the ordinary taxpayer, an idea has formed that only the Federal Tax Service Directorate for the constituent entities of the Russian Federation can be the higher tax authorities. These submissions are also based on the texts of the decisions of the tax inspectorates, which explain the right of the taxpayer to appeal the decision to a specific department.
At the same time, the Federal Tax Service, i.e. its central office, is superior to any tax authority at the city, district or inter-district level (hereinafter - the Federal Tax Service), and equally to the Office of the Federal Tax Service of the Russian Federation (hereinafter - the Federal Tax Service) .
Thus, the taxpayer has the right to consistently appeal the decision of the lower level tax authority that does not upset him to the Federal Tax Service and then to the Federal Tax Service (hereinafter - the Federal Tax Service of Russia).
All the rules established by Article 138 of the Tax Code of the Russian Federation apply to filing a complaint with the Federal Tax Service of Russia, including the deadlines for filing a complaint and its consideration.
Below we consider two cases of calculating the terms, depending on whether the decision of the lower tax authority was appealed to the Federal Tax Service in appeals or not.
Suppose that the taxpayer missed a ten-day period for appealing the decision to the Federal Tax Service, then the decision of the tax authority that entered into force at the discretion of the person interested in the appeal can be appealed to the Federal Tax Service or the Federal Tax Service for one year, or also write a complaint to the Federal Tax Service for one year, wait for an answer to it, and no later than three months to appeal this answer to the Federal Tax Service of Russia.
If the taxpayer used the right of appeal, then the decision of the lower tax authority and the decision of the UFNS on the complaint, which approved the decision of the IFTS, that came into force can be appealed to the Federal Tax Service of Russia within three months.
The deadline for considering a taxpayer’s appeal to the Federal Tax Service of Russia is one month from the date of registration of the relevant appeal and can be extended for another 15 days if you need to request documents from the Federal Tax Service.
The taxpayer should file a complaint directly with the Federal Tax Service of Russia (2338 Neglinnaya St., Moscow, 127381). To control the deadline for receiving a complaint by the Federal Tax Service of Russia, we recommend sending a complaint with a receipt of receipt or tracking the movement of registered mail using the website service www.russianpost.ru.
You can find out the results of the consideration of a taxpayer’s complaint by receiving the incoming number on the expedition of the Federal Tax Service of Russia, the unit responsible for receiving and registering appeals, and then contacting the appropriate department that is charged with preparing the response to the appeal.
It is worth paying attention to the fact that the Federal Tax Service of Russia does not inform the taxpayer by telephone whether his complaint is satisfied or not, limiting itself to indicating the date the response was sent to the addressee. As a rule, this “silence” of the Federal Tax Service can be overcome by making a call to the pre-trial audit department of the relevant Federal Tax Service Service, to which the central office communicates complaints on a timely basis using e-mail. At least this is the case in the Sverdlovsk region.
Now about the benefits of appealing decisions to the Federal Tax Service of Russia as an example of one of the cases in which the specialists of our company took part.
Based on the results of the field tax audit, the taxpayer was charged taxes, penalties and fines. Submission of objections by an individual entrepreneur led to the appointment of additional tax control measures in order to verify taxpayer information and confirm the initial findings of the IFTS.
After carrying out additional control measures, the tax authority sent a notification to the entrepreneur on the designation of the place, time and date of consideration of the audit materials (taking into account additional information received). Considering that the taxpayer was duly notified, the IFTS issued a decision on bringing the individual entrepreneur to tax liability.
Disagreeing with the decision of the tax authority, the taxpayer sent an appeal to the Federal Tax Service, and then, when the Federal Tax Service fully in its decision supported the lower tax authority, and to the Federal Tax Service of Russia.
As it was established during the consideration of complaints, the notification to the taxpayer, firstly, was not handed over, and, secondly, it was signed not by the head or deputy head of the tax authority, but by the inspector conducting the inspection. Interestingly, these violations of the procedure for reviewing tax audit materials were assessed by the Federal Tax Service as insignificant and not entailing an automatic cancellation of the decision of a lower tax authority, while, according to the Federal Tax Service of Russia, the tax inspectorate’s deviations from the procedure established by the Tax Code are so serious that the decision of the tax authority Also, the decision of the Federal Tax Service for Appeal should be declared unlawful in full and quashed.
In other words, despite the desire of the Federal Tax Service in all ways to preserve the honor of the uniform by turning a blind eye to obvious violations of the lower tax authority, the central office of the Federal Tax Service of Russia still has the courage to consider the matter objectively, which should be used by every taxpayer who is set up for his active defense.
I present a sample complaint to the Federal Tax Service of Russia. A sample objection to the tax audit certificate can be found at:
To the Office of the Federal Tax Service of Russia in Moscow
125284, Moscow,
Khoroshevskoe highway, 12A
From
LLC "Camomile"
INN ... / CAT ...
123456, Moscow,
Street house…
A complaint
to the Decision of the IFTS of Russia No. ... in Moscow
No ... dated February 12, 2016
on prosecution for a tax offense
IFTS of Russia № ... in Moscow an on-site tax audit of LLC Romashka was conducted on the issues of correct calculation and timely payment of taxes and fees to the budget, insurance contributions for compulsory pension insurance for the period from ... to ... 2014 According to the results checks The company is invited to pay the arrears in the amount of ... RUB. Accrued interest for late payment of taxes as of 12.02.2016 in the amount of ... RUB. Also LLC “Camomile” was brought to tax liability in the amount of ... rub. Based on the results of the tax audit, the IFTS of Russia No. ... for Moscow adopted Decision No. ... dated February 12, 2016 “On holding liable for a tax offense” (hereinafter - the Decision).
LLC Romashka believes that the above decision does not comply with the law.
As a result of an on-site tax audit due to the fact that the head of LLC Romashk was not found, documents for an on-site tax audit were not submitted, in accordance with paragraphs. 7 paragraph 1 of Article 31 of the Tax Code, the inspection determined the amount of taxes payable by calculation. However, the inspectorate’s calculations contradict tax laws and prevailing law enforcement practice, as well as a violation of the essential conditions of the procedure for reviewing tax audit materials, which is the basis for canceling the Decision.
On page 2 of the Act of the on-site tax audit of LLC Romashka No. ... of ... year (hereinafter - the Act) in paragraph 1.6. It is indicated that the financial statements and tax returns were submitted by LLC Romashka to the tax authorities in full and within the deadlines established by law. The information provided provided the basis for the calculation by the tax authority of the amount of taxes payable by calculation.
However, in violation of paragraphs. 7 p. 1 art. 31 of the Tax Code of the Russian Federation, the tax authority calculated the income tax and VAT payable by the Applicant with the following violations: ...
1. According to paragraphs. 7, paragraph 1 of Article 31 of the Tax Code of the Russian Federation, tax authorities have the right to determine the amount of taxes payable by taxpayers to the budget system of the Russian Federation, by settlement on the basis of the information about the taxpayer available to them, as well as data on other similar taxpayers in cases of taxpayer refusal to allow tax officials body to inspect industrial, warehouse, commercial and other premises and territories used by the taxpayer to generate income or related to the maintenance of objects tax taxation, non-submission for more than two months to the tax authority of the documents required for tax calculation, lack of accounting of income and expenses, accounting of taxable items or keeping records in violation of the established procedure, which led to the inability to calculate taxes.
The inspectorate analyzes data on other similar taxpayers. As indicated on page 3 of Decision No. ... dated February 12, 2016 “On prosecution of a tax offense”: “similar taxpayers LLC A, LLC B were selected to determine the amount of taxes payable to the budget, LLC “I”, LLC “T”, the choice of which took into account the following criteria for similarity: the specific type of activity carried out, average number of employees, revenue, place of business. ”
But the selection of similar taxpayers was made by the Inspectorate unreasonably, since ...
The position of LLC Romashka is also confirmed by judicial practice.
So, in the Resolution of the FAS ... of the okrug from .... in case No. ..., the court rejected the inspection's argument that ...
The organizations selected by the tax authority are not similar in relation to LLC Romashka, as ...
This conclusion is confirmed by judicial practice. As stated in the judgment ... of the court of ... N ... in case No. ...: “The inspection did not conduct an analysis ...”.
As stated in the Decree of the Supreme Arbitration Court of the Russian Federation of ... year No. ... in case No. ...: “Recognizing the inspection decision in the disputed part as invalid, the courts of appeal and cassation instances evaluated the evidence presented and concluded that the inspection did not substantiate the amount accrued taxes, penalties, fines, because, applying the provisions of subparagraph 7 of paragraph 1 of Article 31 of the Tax Code of the Russian Federation, I DO NOT PROVIDE that I used data on similar taxpayers ... ”.
The calculation of income tax is not justified and incorrectly performed, and, accordingly, the inspection did not prove that the Company had arrears of income tax in the amount specified in the contested Decision.
2. Incorrect calculation of the VAT payable.
The calculation of the VAT payable is given by the inspection on pages 6 - 10 of Decision No. ... of February 12, 2016.
According to paragraphs 7 p. 1 art. 31 of the Tax Code of the Russian Federation, the tax authority has the right to determine the amount of taxes payable by taxpayers to the budget system of the Russian Federation, by calculation based on the information about the taxpayer that they have, as well as data on other similar taxpayers
In accordance with paragraph 7 of Art. 166 of the Tax Code of the Russian Federation in the event that the taxpayer does not have accounting or tax objects, tax authorities have the right to calculate the amount of tax payable by calculation on the basis of data from other similar taxpayers.
...
In paragraph 7 of Article 166 of the Code, the legislator provided for the possibility of calculating, by calculation, the VAT payable on transactions taxable by a taxpayer. Since the amount of tax deductions does not affect the determination of the tax base for VAT, the deduction figures cannot be used in relation to the calculation of VAT payable.
...3. Procedural violation.
As indicated on page 2 of the Act of the on-site tax audit of LLC Romashka No. ... of ... year "on the basis of the Decision of the Deputy Head of the IFTS of Russia No. ... for Moscow ... of ... year No. ... the field tax audit was suspended from … of the year". “On the basis of the decision of the deputy chief of the IFTS of Russia No. ... for Moscow ... from ... year No. ... the audit was resumed from ... year."
Meanwhile, below on page 2 of the Act it is indicated that ... the inspection of the premises located at the following address was made: ... A protocol of inspection of the territory, premises, documents, objects No. w / o from ... of the year was drawn up.
According to paragraph 2 of Article 92 of the Tax Code of the Russian Federation "2. Inspection of documents and objects outside the scope of the on-site tax audit is allowed if the documents and objects were received by an official of the tax authority as a result of previous actions to implement tax control or with the consent of the owner of these objects to conduct their inspection. ”
Since the inspection was carried out during the suspension of the on-site tax audit, its results are not proper evidence and cannot be taken into account when issuing the Inspection Decision.
Judicial practice holds the same position. So, in the FAS Resolution ... of the okrug from ... in the case No. ... it is stated: "... that since the inspection was carried out outside the field inspection and without the consent of the taxpayer, its results are not appropriate evidence."
4. Violation of the essential conditions of the procedure for reviewing tax audit materials.
The act was not sent to the taxpayer.
In accordance with paragraph 5 of Article 100 of the Tax Code of the Russian Federation, “The tax audit report must be delivered to the person in respect of whom the audit was carried out within five days from the date of this act, or to his representative against receipt or otherwise transferred, indicating the date it was received by the indicated person ( his representative).
If the person in respect of whom the audit was conducted, or his representative evade receipt of the tax audit act, this fact is reflected in the tax audit act, and the tax audit act is sent by registered mail at the location of the organization (separate unit) or place of residence physical person. In the case of sending a tax audit report by registered mail, the date of delivery of this certificate shall be the sixth day counting from the date of sending the registered letter. ”
Meanwhile, it does not follow from the Register of registered correspondence of the Inspectorate of the Federal Tax Service of the Russian Federation No. ... for Moscow that the tax audit report was submitted to the taxpayer in time, before the decision was made. ...
The audit certificate was not received by the Company until the decision was made, in connection with which the following rights of the Company were violated: ...
In accordance with paragraph 14 of Article 101 of the Tax Code of the Russian Federation "Failure by tax officials to comply with the requirements established by this Code may be the basis for canceling a decision of a tax authority by a higher tax authority or court."
Based on the foregoing, paragraph 3 of Article 101.2 of the Tax Code and paragraph 2 of Article 140 of the Tax Code of OOO Romashka
Asks
Office of the Federal Tax Service of Russia in Moscow
to cancel the Decision of the Inspectorate of the Federal Tax Service of Russia No. ... for Moscow No. ... dated February 12, 2016 “On holding liable for a tax offense” and to terminate the proceedings.
02.12.2016, the lawyer Gladilin A.N.
I draw your attention to the fact that a unique project is starting on my site. This is a publication. full texts of statements of claim on various issues that might interest individuals. The uniqueness of the project lies in the fact that we plan to publish not the forms or samples for filling, but the full texts of the applications. These claims can be found on my website at the link.
An application to the Federal Tax Service (FTS) is a form of official citizenship. Unlike the complaint, the statement does not refer to violations, but contains a request for the exercise of rights.
Application - a request of a citizen for assistance in the implementation of his constitutional rights and freedoms or constitutional rights and freedoms of others.
Article 4 of the Federal Law “On the Procedure for Considering Appeals of Citizens of the Russian Federation”
The documentation of the fiscal authorities is characterized by formalism, so most applications to the Federal Tax Service are filed on special forms and filled out according to instructions.
General requirements for tax claims
- Information must be accurate and reliable. Carefully check the input data, especially numeric. Often, not the names fit, but their codes. For example, to indicate regions or types of tax transactions.
- In the upper right corner, in almost all applications it is necessary to indicate the details of your tax office. You can figure them out using the appropriate service on the site nalog.ru. Just enter your registration address and find out where your tax is located, its mode of operation, phone numbers and so on.
- Information on the applicant is also always indicated in the header of the application: F. I. O., passport details and mandatory TIN. If you do not know your tax identification number, use the service "".
- Fill in documents by hand, use black ink and block letters.
- On some applications, the signature must be certified. If you filled out the application at home, do not sign. This will need to be done in the presence of a tax inspector. When sending by mail, a notary visa is required.
Consider the features of writing the most popular statements.
Application for TIN
Any citizen, future or current taxpayer, must be registered with the Federal Tax Service. Registration is carried out within five days after the submission of the application.
On the website of the Federal Tax Service there is a convenient service that allows you to register with a tax authority without leaving your home.
But if for some reason it is more convenient for you to work with paper documents, in order to obtain a TIN (including a repeated one), you need to fill out form No. 2-2-Accounting, approved by order of the Federal Tax Service of Russia dated 11.08.2011 No. YAK-7-6 / [email protected]
A tax deduction is an amount that reduces the calculation base when calculating personal income tax. There are standard, social, property, professional and investment deductions.
There is a tax deduction and a 13% refund procedure at Lifehacker. Also, step-by-step instructions for processing all types of deductions are on the website of the Federal Tax Service.
Standard tax deductions include the so-called deduction per child. If you are officially employed and are a parent or guardian of a minor, you can reduce your tax burden. An application for a "child" tax deduction is submitted to the employer. But if the latter, for some reason, has not reduced the amount of taxation or the income is not derived from the labor line, you can do this through the Federal Tax Service.
Social deductions include such types of costs as tuition fees (yours or your children) or treatment, as well as charity. A property tax deduction is granted for the purchase of real estate or land.
From March 31, 2017, the return of excessively paid personal income tax, as well as the refund of overpayments for property taxes is carried out according to the application approved by order of the Federal Tax Service dated 02.14.2017 No. MMV-7-8 / [email protected] (Appendix No. 8).
Application for issuing a certificate of absence of debts
If you want to know about the absence (or availability), ask the territorial tax authority for the relevant certificate. This document may be needed, for example, when applying for a mortgage.
There is no standardized form for this application. But it is better to adhere to approximately the following structure and content.
Various circumstances can lead to tax overpayments. Most often - commonplace errors in documents. But there are situations when, for example, grandfather pays the full amount of the transport tax from year to year and does not know that he is entitled to a pension as a pensioner.
If you encounter confusion and overpay, write a request for a refund or offset of the amount of excessively taxed tax. When offsetting, the money will be transferred to another type of tax or to another object of taxation.
These applications can be filed within three years from the date of tax overpayment. Money is returned within a month after the tax authority receives the application.
To pay taxes and refund it is not necessary to visit the tax. These operations can be easily and quickly performed through a personal account on the website of the Federal Tax Service.
- Register in the "Personal Account of the taxpayer for individuals". The TIN is the login, the password can be obtained at any inspection of the Federal Tax Service. You can also log in through the Gosuslug account and using a qualified electronic signature.
- Go to the "Profile" and get a certificate certificate key electronic signature. It is free and fast if you choose to store the key in a secure tax office.
- In the “Overpayment / Debt” section, form a statement on the refund or offset of excessively paid tax. Attach the necessary documents to it and send it electronically to the Federal Tax Service.
Deferred or deferred tax payment application
Every fall, taxpayers receive letters reminding them that it is time to pay land and transport taxes. However, if a person becomes a victim of the disaster or for other reasons finds himself in financial distress, the Federal Tax Service may delay or defer payment of taxes.
Deferral or installment plan is provided for an amount not exceeding the value of the property of the debtor. In addition to property that cannot be foreclosed under the law (for example, only housing).
To take advantage of the deferral or installment plan, you need to write an application in the form recommended in Appendix No. 1 to the procedure for changing the tax payment deadline (Order of the Federal Tax Service of Russia dated September 28, 2010 No. MMV-7-8 / [email protected]).
It indicates the form for changing the due date and duration, tax name, amount, grounds for granting a deferment or installment plan.
Interest is accrued for using the deferral.
Benefit Application
According to tax law, some taxpayers have the right to reduce or completely abolish land, transport and property taxes. Beneficiaries include military personnel, disabled people of I and II groups, pensioners, and heroes of Russia. Regarding local taxes, regions can introduce additional preferential categories, providing tax breaks, for example, to large families.
Find out from your tax office whether you are subject to a “fiscal amnesty”. If so, apply for property tax relief.
You can also ask for tax relief through the “My Account”: “Objects of taxation” → “Application for the provision of benefits for property taxes”.
Also, on the website of the Federal Tax Service, you can make an appointment at which the inspector must provide the form of any document you need and advise on its completion.
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 full 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