Where to write a complaint about the inaction of the tax inspectorate. Complaint to a higher tax authority
Sometimes the tax office does not fully fulfill its functions and responsibilities in relation to citizens. For example, she did not respond to a written request from a citizen, did not provide information requested by him, or provided a tax deduction and delayed a tax refund.
Thus, one can complain about both the actions of tax inspectorates and their inaction.
This article tells you where and how you can send a complaint about tax office.
Where to send a tax complaint?
Filing a complaint about the work of the tax office takes place in several stages:
- Initially, a complaint is filed with the tax office at the applicant's place of residence;
- Then you need to send a complaint to the tax office of the applicant's region;
- And only in the last place should an appeal be sent to the central office - the Federal Tax Service.
Attention
Please note that sending an appeal to a higher tax authority it is necessary through the tax authority against which the complaint is written.
In the event that the inspection is inactive and the conflict situation is not resolved, you should contact the following authorities:
Complaints - Building Block
- The prosecutor's office;
How to file a complaint with the tax office?
Complaint to the tax authority can be submitted as follows:
- Through online contact;
- By applying personally. It is important here that the applicant has 2 copies of the application on hand. The first copy remains in the tax office, and on the second the inspector must sign his signature and the date of acceptance;
- By sending a certified letter. Before you send a letter, you must ask the post office employee to draw up an inventory of the attachment in 2 copies. The first is sent to the inspection along with the letter, and the second is certified by the postal worker and remains with the applicant. You also need to order a return receipt service.
How to file a tax complaint online?
Have tax service there is an official website through which a registered user can send an online appeal.
Attention
To register on the FTS website, you need to contact the nearest tax office with a passport, after which the applicant is given registration card with data to enter the site.
After the user has registered on the FTS website, he can send a complaint. This requires:
- On home page go to the site on the tab "Individuals";
- Next, the system takes the user to a page with a list of services provided, among which you need to select "Submitting a complaint to the tax authorities";
- On the next page, the user needs to choose one of the four suggested situations. In order to file a complaint, you must select “I want to file a complaint about the actions / inaction of the tax authorities”;
- On the newly opened page, the user can familiarize himself with the information provided. For example, how the complaint is processed. After studying the information, the user is prompted to act according to further instructions.
Tax Complaint to the Prosecutor's Office
A complaint against the tax service should be sent to the prosecutor's office only if the taxpayer's rights have been grossly violated.
It is necessary to contact the prosecutor's office at the location of the IFTS. You can draw up a statement on paper and take it to the prosecutor's office in person, or you can send an electronic appeal. For this:
- In the Internet reception of the General Prosecutor's Office, the applicant must select his region in the drop-down menu "Prosecutor's Office in the constituent entities of the Russian Federation";
- After that, the system transfers the user to the Internet reception of the prosecutor's office in his region. There the user needs to study the proposed information, after which he needs to press the "Agree" button;
- Then the applicant is invited to fill out a form where it is necessary to enter the requested data in the appropriate empty fields:
- Address;
- Email;
- Telephone;
- District;
- To whom the appeal is addressed;
- The text of the appeal;
- If necessary, you can attach documents related to the subject of the complaint. To do this, use the "Select file" button;
- After the form is completely filled out, you need to send an appeal by clicking on the appropriate button.
Going to court
Citizens can apply to the arbitration court if they believe that the decisions or actions of the tax authorities:
- They do not respect their rights and interests in the field of entrepreneurship and other economic activities;
- Illegally impose obligations on them;
- Create other obstacles.
Info
The applicant can apply to the court no later than 3 months from the moment when he became aware of the violation of his rights by the tax service. If the deadline for filing an application was missed for a good reason, then the court has the right to restore it.
In the event that the decision of the arbitration court did not satisfy the applicant, he has the right to appeal this decision in the court of appeal, and then in the order of cassation proceedings carried out by the Supreme (cassation) court.
Sample
Time limit for consideration of a complaint
An appeal sent to the tax office is registered within 3 days, after which it is considered within 30 calendar days.
In some cases, the review time can be extended for another 30 days, but no more. The official shall notify the applicant of the extension in advance.
The prosecutor's office considers applications and makes decisions on them within 30 days.
The judge single-handedly considers cases on challenging illegal actions of the tax service and makes a decision within 3 months from the date of receipt of the application. This period can be extended by the judge on the basis of a reasoned application for up to 6 months.
The procedure for appealing against acts of tax authorities is selected depending on the type of such act. The essence of the contested actions / decisions is determined by:
- the authority authorized to conduct the inspection;
- the deadline for appeal;
- the form (sample) of the complaint to the tax office and the content of the appeal.
By-laws of the Federal Tax Service may be:
- normative - containing rules that are binding on a wide range of taxpayers and are designed for multiple use (definition according to the Resolution of the Plenum of the Supreme Council of November 29, 2007 No. 48);
- individual - containing prescriptions addressed to specific persons, intended for single use.
Appealing against regulatory legal acts of the Federal Tax Service
Articles 24 and 251 of the Code of Civil Procedure established the exclusive jurisdiction over disputes regarding the compliance of the NLA FTS and its territorial structures with the Constitution and laws. In the case of a complaint to the tax office, it is impossible to use a sample complaint to the Constitutional Court: the competence of the body of constitutional jurisdiction extends to legal regulations at the level of Government Resolutions and above.
If the subject of the appeal is an individual entrepreneur or a legal entity, the dispute is considered by the general court, and not by the arbitration court. For example, an individual entrepreneur has the right to complain about the tax office and its rule-making to the district court at the place of its location.
The legality verification procedure is initiated by the person concerned. The CPC did not set a deadline for filing an appeal against the decision of the tax authority: this is possible up to the abolition of the NLA FTS. The fact of the appeal does not stop the action of the act.
A sample document meets the basic requirements for a claim (Article 131 of the Code of Civil Procedure). Among other things, you need to indicate:
- the name of the FTS body that adopted the NLA;
- name and date, month and year of its resolution;
- circumstances confirming the violation of the rights and interests of the applicant.
The procedure for checking regulatory legal acts is established by Chapter 24 of the Civil Procedure Code. The case is considered within 30 days. Having come to the conclusion that the complained ABO or its particular provisions are unlawful, the court:
- recognizes it as invalid in whole or in part;
- cancels the validity of the legal act for the future or from the date of its adoption;
- organizes the publication of a message about the loss of the legal force in the press, where it was promulgated (Article 253 of the Code of Civil Procedure).
If, based on the results of the audit, the legal regulation is invalidated, the following will lose legal force:
- individual legal acts based on its provisions;
- acts reproducing the canceled rules.
Administrative appeal of individual legal acts of the Federal Tax Service Inspectorate
The out-of-court procedure for checking individual legal acts established by Section VII of the Tax Code is universal. It concerns:
- documents of any type (demand, claim, resolution) addressed to the taxpayer;
- actions / inaction of tax officials.
Those whose interests it affects may complain about an individual legal act. For this, the subjective opinion of the taxpayer about the illegality of the decisions / actions of the Federal Tax Service Inspectorate is sufficient. Appealing against acts of tax authorities can take two forms:
- a complaint is filed to check the legality of acts that have already entered into force, actions of employees of the Federal Tax Service that violate the interests of taxpayers;
- The appeal concerns individual legal acts that have not entered into force on bringing to responsibility or refusal to bring to administrative responsibility, provided that the complainant is able to prove the essence of his interest.
In a case on challenging the IPA and the actions of the Federal Tax Service Inspectorate, a pre-trial appeal is mandatory (part 2 of article 138 of the Tax Code). To be able to file a complaint against the inspection in court, you must first complain to the Federal Tax Service of a constituent entity of the Russian Federation. Acts adopted:
- directly the Federal Tax Service;
- based on the results of consideration of complaints / appeals to the tax office.
It is important to find out who and where to address the appeal. The complaint is forwarded to the inspectorate, the act of which is being appealed. But in the "header" you should write a higher-level structure. A sample appeal may contain a combined version, for example: "To the Office of the Federal Tax Service of the Moscow Region through the Interdistrict Inspectorate of the Federal Tax Service No. 1 for the Moscow Region."
The stated claim does not stop the execution of the controversial individual legal act or the performance of the appealed actions. However, the applicant has the right to ask for this. The sample and details of such a petition have not been specified by the legislator. It is allowed to indicate the request as an additional paragraph of the complaint or to form a separate document. The applicant shall be notified of the determination made on this issue within 3 days.
Administrative appeal
The taxpayer has the right to file a complaint within a year after he was informed about him. The decision made following the results of the inspection of the Federal Tax Service Inspectorate consolidated group subjects entrepreneurial activity, during the year the following may be disputed:
- a team member acting on behalf of partners (the sample complaint must include a reference to the complainant's representative authority);
- one of its members independently in terms of bringing him personally to responsibility (parts 2, 3 of article 139 of the Tax Code)
The opportunity to write an appeal remains until the entry into force of an unfavorable decision. An appeal against the IIT IFTS, issued following the results of an audit of the consolidated SPD group, may be filed:
- group as a whole;
- each member separately.
The filing of complaints or appeals involves the following:
- both documents are submitted to a higher tax authority through a lower one;
- Within 3 days from the date of appeal, the IFTS transfers the case materials to the authorized instance for verification.
A sample complaint (appeal) has not been established. According to Article 139.2, the document must be written and contain the following details:
- the name of the authority to which the document is addressed;
- the name of the Federal Tax Service, the actions / inaction of officials of which are disputed;
- Full name / name of the complainant;
- justification of the appeal (it is required to write the essence of the violated right);
- the complainant's requirements.
Appeal to the court
Individual legal acts of the Federal Tax Service can be considered:
- courts of general jurisdiction in the order of Chapter 25 of the Code of Civil Procedure on applications of individuals;
- arbitration courts in the order of Chapter 24 of the APC on applications of individual entrepreneurs and legal entities.
The following is noteworthy:
- Regarding the appeal of individual legal acts to the court, the Tax Code indicates only the rule on the need to be guided by procedural legislation.
- The CPC and AIC do not specifically regulate the procedure for considering tax disputes. Chapters 24 and 25 deal with appeals against decisions / actions of officials of all authorities and self-government.
- A sample complaint against the FTS inspection has not been established.
- Payers' complaints to both general and arbitration courts are referred to as declarations and are not subject to duty.
- A sample application for challenging the legality of individual acts on the Code of Civil Procedure / APC is close to a claim, and the procedure for consideration is close to a claim proceeding.
The term for appeal under the Code of Civil Procedure and the Arbitration Procedure Code is the same and is 3 months from the moment when the applicant learned about the violation of his right. The term for resolving disputes by general courts is 10 days, by arbitration courts - 3 months.
Consideration of cases under the Code of Civil Procedure assumes one of two options. The first is alternative jurisdiction. The complainant has the right to go to court in accordance with his permanent residence or at the location of the Federal Tax Service Inspectorate. The second option is specific grounds for invalidating the IPA. These include the violation of the rights of a citizen or the creation of obstacles to their realization. The sample application must contain information confirming this.
Probably every accountant has come across unfair actions of representatives of the tax inspection. Today we will tell you how to properly file a complaint against decisions, actions (inaction) of negligent tax officials. And also about where, depending on the circumstances, you need to file a complaint.
Introductory information
When it comes to the rules for appealing against actions and decisions of tax authorities (and this is what this procedure is officially called), two areas of appeal need to be distinguished. The first includes complaints not related to the results of tax audits (both field and office) complaints about the actions or inaction of inspectors, as well as documents issued by them (requirements, requests, collection, etc.). The second group will be made up of decisions issued based on the results of the audit. This can be either a decision on a fine or on the collection of taxes, penalties without being held liable.
Now let's talk about each of the areas separately.
If there was no check
If the tax inspector "offended" the accountant outside the scope tax audit(for example, he demanded documents that he does not have the right to demand or did not respond to the organization's application for credit), then justice can be achieved in two equivalent ways.
First, you can file a reasoned complaint with your superiors. Moreover, you can complain directly to the head of the Inspectorate of the Federal Tax Service, to the Office for the subject, or directly to the Federal Tax Service - the choice remains with the accountant (Article 138 of the Tax Code of the Russian Federation). Moreover, the legislation does not prohibit sending several complaints at once: for example, to the immediate supervisor and to the UFSA. Or at the Federal Tax Service and the Federal Tax Service.
The complaint must clearly and specifically state the facts. That is, indicate the actions (inaction) that the inspector allowed; norms of the Tax Code or other acts that were violated in this case; the consequences to which this violation led. Then you need to bring your demand - to cancel the decision of the inspection, apply disciplinary measures, etc. Copies of documents confirming the correctness of the organization can be attached to the complaint, and if an official document issued by the inspection (for example, a request) is being appealed, then a copy of this document must be attached.
The complaint is signed by the head or a person authorized by him (in this case, you need to attach a copy of the power of attorney, if the inspectorate does not yet have one, or indicate that the inspectorate has a power of attorney). Finally, you need to make two copies of the list of documents included in the "complaint" package.
Now the complaint can either be brought in person and handed over to the expedition, having received a stamp of acceptance on the second copy of the inventory, or sent by mail with a list of attachments and a receipt acknowledgment.
Secondly, you can immediately file a complaint to the court. This path is preferable in cases where actions (inaction) or decisions of the inspection affect the financial interests of the organization. For example, a collection has been issued to an account, or a tax credit / refund has been denied. In these situations, as practice shows, it is not worth hoping for the restoration of justice by the higher authorities. Submitting such a complaint will only delay the process.
Again, as practice shows, it is better to entrust the preparation of an application to the court to a lawyer, since the mistakes made in this case can either delay the process (if the court returns the application or leaves it motionless), or cause the case to be lost. Therefore, it is better for organizations that do not have their own “arbitrazh” specialists not to skimp and spend money on at least one consultation with lawyers. Note that spending will not be limited to this - going to court, in contrast to an appeal to a higher authority, is subject to a state fee.
Appealing the results of verification
Now let's talk about how to appeal the test results. Here the accountant has much fewer options for behavior. The first thing to consider is that you can go to court only after a complaint has been sent to higher management. This rule has been in effect since 2009, thanks to the amendments made to art. 101.2 of the Tax Code of the Russian Federation.
At the same time, you can complain to the higher management in different ways. The Tax Code allows you to send a complaint against both an inspectorate's decision that has not yet entered into force, and an already valid document. In the first case, we are talking about an appeal, and in the second - just a complaint. Let's see what is the difference between these procedures and which one is more beneficial.
As already mentioned, it is filed in relation to a decision on bringing (to refuse to bring) to tax liability, which has not yet entered into force, which is rendered based on the results of the audit. The time allotted for filing such a complaint is very short - only 10 working days from the date of delivery of the decision to the taxpayer or his representative (clause 9 of article 101, clause 2 of article 139 of the Tax Code of the Russian Federation). But the positive side of this "acceleration" is that the decision will not come into force until it is approved by a higher authority. And for this, the Tax Code of the Russian Federation sets aside inspections for a whole month (clause 3 of Article 140 of the Tax Code of the Russian Federation). Thus, the filing of an appeal allows you to delay the entry into force of the decision. And this is not the only plus of the appeal.
The fact is that an appeal against a decision that has not entered into force is recognized by the Tax Code of the Russian Federation as a full-fledged pre-trial appeal. This means that if the higher tax authority leaves the inspection's decision in force, the organization will be able to immediately go to court. This is especially important when it comes to the possibility of debiting funds from the taxpayer's accounts - the courts are much more likely to apply interim measures to prohibit the debiting of money from the accounts than the tax authorities.
As for the procedure for filing a complaint, it is transmitted through the inspectorate that issued the decision (clause 3 of article 139 of the Tax Code of the Russian Federation), therefore, it is not necessary to send a package of documents directly to the UFSA.
Which was not appealed on appeal, is filed within one year from the date of the appealed decision (paragraph 2 of Art. 139 of the Tax Code of the Russian Federation). However, this term is "fraudulent". The fact is that, establishing it, the legislators did not correlate this period with the time that the Arbitration Procedure Code sets aside for judicial appeal against decisions of tax authorities. And in it it is written in black and white: an application to the court can be submitted within three months from the day when the organization became aware of the violation of its rights (clause 4 of article 198 of the Arbitration Procedure Code of the Russian Federation). You do not need to be seven inches in the forehead to understand that the organization learns about the violation of its rights at the moment when the decision of the tax authority received by it comes into force.
Thus, it turns out that if you keep in mind the possibility of further appeal against the decision of the inspectorate in court, then you need to file a complaint with a higher tax authority no later than a month after its entry into force. The fact is that the Tax Code of the Russian Federation gives inspectors one month to consider a complaint, but if we are talking about a complaint against a decision that has entered into force, then this period can be increased by 15 working days to receive from a lower inspection required documents(Clause 3, Article 140 of the Tax Code of the Russian Federation). So it turns out that the inspectorate has almost two months to legally verify the arguments set out in the complaint, and the year allotted by the Tax Code to the taxpayer for filing a complaint is compressed to one month. So it is also not worth delaying the appeal against the decision that has already entered into force. Please note that in this case, the complaint must be sent directly to the Federal Tax Service, and not to the inspectorate that made the decision.
Note
We will consider situations related to appealing decisions on refusal to refund VAT in the next article.
Any person, including an individual, can face the problem of misconduct on the part of tax officials. It may be a delay in payment tax deductions or wrongful accrual of tax or even a fine. In such situations, a logical question arises: "Where can an individual complain about the tax inspection?"
Instances to contact
The rules for appealing against the actions of representatives of the tax service are described in the Tax Code, in particular, in article 137. This article gives an individual the right to appeal to the following authorities:
- to the higher management of the official who committed the unlawful act;
- a citizen of the country has the right to go to court;
- to law enforcement agencies, or rather the prosecutor's office.
Where can an individual complain about the tax office? Regardless of the chosen instance, the text of the complaint must contain the following data:
- full details of the document (decisions, notifications, etc.), which is subject to appeal;
- if the essence of the complaint is the inaction of an official, then it should be specifically described exactly what the illegality of inaction is manifested in.
As evidence, you must attach any documents confirming the illegality of the actions.
Compilation rules
A complaint to the tax office can be drawn up by hand or using a computer. A document can be transferred not only in person, but also via the Internet, mail or through personal appeal, by transferring mail to the office of the chosen authority.
The text of the complaint begins with the details of the instance where the complaint is submitted. Further, the header contains the details of the applicant, including contact information. The title of the document is written below: "Complaint".
After that, the main part of the document begins, where it is necessary to highlight the reasons for the appeal. If in question about the appeal of any document, then its details are indicated. All the facts that will prove the illegality of the actions or inaction of the official are mandatory. The text should not contain emotions, only bare facts.
The final part of the text sets out the requirements. For example, it can be a claim for compensation or prosecution.
At the very end of the complaint, contact information, date of preparation, full name and signature of the applicant are indicated.
Article 139.2 of the Tax Code describes all the requirements for such documents in sufficient detail.
The timing
The period within which a disgruntled individual can file a complaint is 3 months. The date of the beginning of this period is considered the moment when an unlawful decision was made, or the citizen became aware that the inaction of an official was unlawful.
This time limit can be extended only in exceptional cases when the person concerned can prove that he missed the time limit for valid reasons.
Where can an individual complain about the tax office and how long will the complaint be considered? Regardless of the chosen instance, the period for considering a complaint should not exceed 30 days from the date of registration of such an application with the relevant authority.
If the applicant remains dissatisfied with the decision made on his complaint, then he has the opportunity to appeal even this decision.
Submission methods
How and where to complain to the tax office for an individual? One of the most common ways of filing a complaint is through personal communication. The injured person simply takes the drawn up document to the office and registers it. You can also use postal services and the Internet if a complaint is filed with the tax office. You can contact by phone or come to an appointment with the superior manager of the official against whom the complaint has been made.
Online Complaining
The Federal Tax Service provides an opportunity for all taxpayers in Russia to file a complaint online.
To do this, go to the site nalog.ru and select the "Services for individuals" tab. The system itself will offer to choose the region of appeal, the user must agree with this option or choose another.
At the very bottom of the site page, you can see a clickable link titled "Filing a complaint with the tax authorities." By clicking on this link, the user will have to determine the most suitable from the proposed options. In this case, you must select "I want to file a complaint." In the form that opens, the essence of the complaint is described, and below you can attach scanned documents. The main thing - do not forget to indicate your contact information and choose the desired method of receiving a response. After filling in all the data and sending the complaint, the user will receive a message that the complaint has been accepted in the way that was indicated: by e-mail or mobile phone.
By the way, you can contact the tax authority online not only if you have personal account, but also in the form of free circulation.
Phone call
Where to complain about the tax office? You can express your reasoned dissatisfaction by phone. Number contact center is relevant for all regions of the country. Although such an appeal will only be for informational purposes. At the same time, when contacting by phone, you should respectfully and politely talk about the problem. This should be done succinctly, without much emotion.
Reception at the bosses
How do I complain about the tax office? An individual has the right to make an appointment with the management of the official or come during the reception hours and talk about his problem. If the issue cannot be resolved at the level of oral appeal, then the applicant will be asked to write a written complaint.
On the FTS website, you can make an appointment online at order.nalog.ru. On the page, you must select the appropriate territorial body and the required date for the visit.
If there was a refusal
It may happen that the superiors will respond to the complaint with a refusal. Where to complain about the tax office in such cases?
You can contact the prosecutor's office. If before that there was no appeal to a higher authority, then, most likely, the prosecutor's office will send the complaint there. Therefore, if you have already contacted the management, then you should attach a copy of the complaint and the decision made on it.
It is necessary to apply to the territorial department of the prosecutor's office, at the location of the tax service. Only the complaint should not be against the entire territorial branch of the Federal Tax Service, but against a specific person who, in the applicant's opinion, violated his rights.
The very text of the complaint to the prosecutor's office is drawn up on the principle of a statement of claim. Only in the complaint the legal basis of the problem is not always indicated, and in the application it is imperative to refer to the norms of the legislation that were violated.
The prosecutor's office has 30 days to consider the application, from the moment it was registered. If irrefutable evidence was provided, then this period may be reduced to 15 days.
You can submit a complaint through the mail or leave it in a special box for appeals, which is available in all prosecutors of the country.
Court
How do I complain to the tax office? The last instance where you can go is the court. However, before that, in mandatory you will have to file a claim with a higher tax authority, which must be confirmed by written evidence.
The statement of claim is drawn up according to general principles adopted for similar documents. The main problem of such protection of one's rights is long-term consideration of claims. If the violation is insignificant, then before going to court, it is better to think about whether it is worth spending months, or even years, your nerves and efforts to punish the official.
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 court. 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;
- title 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, which 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.