File a tax complaint online. Sample applications to the tax office: general rules for filling out
Sometimes the tax inspectorate does not fully fulfill its functions and obligations in relation to citizens. For example, she did not respond to a written request from a citizen, did not provide the information requested by him, or provided tax deduction and delayed the tax refund.
Thus, one can complain both about the actions of tax inspections and about their inaction.
This article tells you where and how you can file a complaint against tax office.
Where to file a tax complaint?
Filing a complaint against the work of the tax inspectorate takes place in several stages:
- Initially, a complaint is filed with the tax office at the place of residence of the applicant;
- Then you need to send a complaint to the tax department of the applicant's region;
- And only in the last place, an appeal should be sent to the central office - the Federal Tax Service.
Attention
Please note that it is necessary to send an appeal to a higher tax authority 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
- Prosecutor's Office;
How to file a complaint with the tax office?
Complaint to the tax authority can be submitted as follows:
- Through an online application;
- Applying in person. It is important here that the applicant has 2 copies of the application in his hands. The first copy remains in the tax office, and on the second, the inspector must put his signature and the date of acceptance;
- By sending a registered letter. Before sending a letter, you must ask the postal employee to make 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. It is also necessary to order the service of notification of delivery.
How to file a complaint with the tax office online?
At tax service there is an official website, through which a registered user can send an online appeal.
Attention
To register on the website of the Federal Tax Service, you need to contact the nearest tax office with a passport, after which the applicant is given registration card with login information.
After the user has registered on the website of the Federal Tax Service, he can send a complaint. For this you need:
- On the home page site, go to the tab "Individuals";
- Next, the system transfers the user to a page with a list of services provided, among which you need to select "Filing a complaint with tax authorities»;
- On the next page, the user needs to choose one of the four proposed 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, about how a complaint is made. After studying the information, the user is prompted to act according to further instructions.
Complaint against the tax office
A complaint against the tax service should be sent to the prosecutor's office only if the rights of the taxpayer have been grossly violated.
You need to contact the prosecutor's office at the location of the IFTS. You can make a statement on paper and take it to the prosecutor's office in person, or you can send an electronic appeal. For this:
- In the Internet reception of the Prosecutor General's Office, the applicant must select his region in the drop-down menu "Prosecution authorities in the constituent entities of the Russian Federation";
- After that, the system transfers the user to the Internet reception of the prosecutor's office of his region. There, the user needs to study the proposed information, after which he needs to click the "Agree" button;
- Then the applicant is invited to fill out a form where it is necessary to enter the requested data in the corresponding empty fields:
- The address;
- Email;
- Phone;
- Area;
- To whom the appeal is addressed;
- The text of the appeal;
- If necessary, you can attach documents related to the topic of the complaint. To do this, use the "Select file" button;
- After the form is completely filled out, you need to send an appeal by clicking on the appropriate button.
Going to court
Citizens can apply to the arbitration court if they believe that the decisions or actions of the tax authorities:
- Do not respect their rights and interests in the field of entrepreneurship and other economic activities;
- Illegally impose obligations on them;
- They create other barriers.
Info
The applicant may 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, the court has the right to restore it.
In the event that the decision arbitration court did not satisfy the applicant, he has the right to appeal against this decision in the court of appeal, and then in the order of cassation proceedings carried out by the supreme (cassation) court.
Sample
Complaint consideration period
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 may be extended by another 30 days, but no more. The official notifies the applicant of the extension in advance.
The prosecutor's office considers appeals and makes decisions on them within 30 days.
The judge single-handedly considers cases of contesting the illegal actions of the tax service and makes a decision within 3 months from the date of receipt of the application. This period may be extended by the judge on the basis of a reasoned application up to 6 months.
On the tasks, functions and powers of the Federal Tax Service of Russia. In particular, the Federal Tax Service organizes the reception of citizens, ensures timely and complete consideration of citizens' appeals, makes decisions on them and sends answers to applicants within the time period established by the legislation of the Russian Federation (clause 5.16 of the Regulations on the Federal Tax Service, approved by Government Decree of September 30, 2004 No. 506).
We will tell you about how to contact the Federal Tax Service of Russia or find out about the fate of your complaint in our material.
To the Federal Tax Service with an appeal
You can contact the FTS in different ways:
- in a written form. To do this, you can send an appeal by letter to the address: 127381, Moscow, st. Neglinnaya, d.
- in in electronic format from the official website of the Federal Tax Service on the Internet: nalog.ru / Electronic Services/ Apply to the Federal Tax Service of Russia;
- at a personal appointment. At the same time, it is convenient to use the online service of recording in the Federal Tax Service;
- orally at specially allocated telephone numbers of the Federal Tax Service: telephone of the contact center of the Federal Tax Service 8-800-222-22-22 or territorial tax authorities.
An appeal (including a complaint) is considered within 30 calendar days from the date of registration (part 1 of article 12 of the Federal Law of 02.05.2006 No. 59-FZ). In exceptional cases, the term for consideration of a letter by the Federal Tax Service of Russia may be extended by no more than 30 days, and the applicant must be notified of the extension in writing or by e-mail.
You can send an appeal not only to the Federal Tax Service, but also to its territorial tax authorities, whose contacts can be found on the official website of the tax department at nalog.ru.
Follow the fate of the appeal
Having submitted an appeal (complaint, application or proposal) to the Federal Tax Service, you can find out about the progress and results of its consideration on the website of the tax department: nalog.ru / Electronic services /
Both entrepreneurs and ordinary citizens face violations in the work of the tax inspectorate. Improper imposition of fines, incorrect calculation tax liabilities, failure to submit deductions, rudeness and unprofessionalism in the work of IFTS specialists - all these reasons make citizens think about how to write a letter to the tax office.
The tax website states that citizens have the right to challenge the decisions or inaction of the tax authorities if these acts violate their rights (Article 137 of the Tax Code of the Russian Federation). To report a violation and restore justice, you need to the specialists of the IFTS.
The claim is made in writing, in compliance with the norms of business vocabulary. It must be prepared in the following way:
- Full name and address of registration of the author-citizen or full name and legal address the applied organization.
- The number of the document issued by the IFTS, the provisions of which are subject to appeal, a description of the act of the tax authorities that displeased the author of the appeal. It is necessary to state the situation completely, but concisely.
- The name of the IFTS (number, location), against which the company or individual decided to file a complaint with the tax office.
- Reference to the provisions of regulatory legal acts, confirming that the rights or legitimate interests the author-compiler are violated.
- The requirements set out by the person submitting the application.
In order not to be mistaken and not to miss important details, it is necessary to build on the sample application to the tax office.
In the appeal, it is recommended to indicate the contact details of the author (telephone number, mail), where the tax authorities will send the answer. In the descriptive part, it is not forbidden to state any facts that can shed light on the current situation.
The appeal is prepared in free form and signed by the author or his representative. In the second case, a power of attorney confirming his authority is attached to the appeal.
The application to the IFTS must be accompanied by documentation confirming the correctness of the author-compiler. Sample application to the tax office:
Direction of the application
Where to complain about the tax office? The appeal is sent to the IFTS, whose work caused criticism from the citizen. His staff will forward the application to a higher authority. You can submit a claim in the following ways:
- call to hotline;
- apply via the Internet (official website of the IFTS) - https://www.nalog.ru/rn77/fl/interest/complaint/;
- personally with a written statement;
- send a complaint by mail.
Complaint by phone
To the tax office, you can call the hotline 8 800 2222222. Its specialists will advise a citizen or organization on issues of interest, record dissatisfaction (an illegal fine or another example of a violation).
You can call a specific division of the IFTS. Phone directory is presented on the official website of the tax office.
If you are making a complaint over the phone, please ensure that your complaint meets the following requirements:
- information content;
- lack of insults and informal vocabulary;
- compliance with the issues of maintaining the IFTS;
- evidence of a violation.
Practice shows that a phone call is the least effective method. To restore justice faster, go to the site and write a complaint online or send a paper appeal in person (by mail).
Personal appeal
To transfer the appeal to the tax office, you can visit this authority in person. A disgruntled citizen has the right to go to territorial body or central office. He will be asked to show his passport, they will find out what the essence of the appeal is. If an oral conversation is not enough, an employee of the IFTS will help draw up a statement.
To get not to an ordinary specialist, but to the manager, a preliminary appointment is required. Depending on the workload of the authorities, the schedule changes, and you need to be prepared to wait 1-2 weeks.
Persons who decide to write an application to the tax office are traditionally given more attention than citizens who apply to the hotline. It is necessary to draw up an appeal in accordance with the current rules and bring it to the address: Moscow, Neglinnaya st. 23. Prepare two copies of the document: one will remain in the tax office, the second will be returned to you with a mark of receipt.
Another option is suitable for residents of regions who complain about the IFTS. They write appeals and send them by mail to the specified address. You must select the type of shipment "registered". Documents submitted in this way are considered in the standard manner.
When running their own business, entrepreneurs quite often have misunderstandings with higher authorities that have the authority to check. This is especially true for resolving issues related to taxation, since violations of the law in this area are punished quite severely. However, if it is not your fault, you can file a counterclaim with the department, for this you just need to know where to complain about the tax office.
When can claims be made against the agency?
The existing relations between taxpayers and the IFTS are far from always peaceful, especially those who run their own business and are forced to submit a huge amount of documentation to the department on a quarterly basis face problems. In some cases, payers make a mistake and pay more taxes than originally required. Someone does not pay any attention to it, and someone makes every effort to return their own money, most often it depends on the amount of the payment.
To return, you must submit a written application to the IFTS and wait 30 days. At the same time, the payer, in accordance with paragraph 6, has the right to submit his request for recalculation using an electronic form or a personal account on the official website of the department, the only thing that is required for this is the presence of a confirmed electronic signature.
If after a month you have not been returned the money spent, you have every right to write a complaint about the actions of the tax inspectorate. According to Article 137 of the Tax Code of the Russian Federation, this can be done if it can be proved that the untimely actions of the department resulted in a gross violation of your civil rights. Usually this is not difficult, but if you are not confident in your own abilities, you can hire a lawyer for more detailed advice.
Where can you go with your problem?
Article 138 of the Tax Code of the Russian Federation answers in sufficient detail the question of where to complain to the tax office if mistakes were made on its part during the calculations. It is necessary to provide information about violations in higher authority, which is the regional department of the Federal Tax Service. If you live in the region, you will have to go to the capital of the constituent entity of the Russian Federation to submit the corresponding application.
You can also send a written complaint to the Federal Tax Service of your region by mail, for this you need to clarify the address of the local government and its index. It is best to send a claim in a letter with a declared value, then the chances that it will reach the addressee in a timely manner increase significantly. If you are not ready to cooperate with the Russian Post, you can use the services of commercial delivery services.
Pay special attention - you can file a complaint against the tax office with a higher authority only in your region. When traveling around the country, it is impossible to come to the local Federal Tax Service and write a statement that you have suffered from incorrect actions of the tax authorities in your region. Such an appeal will not be accepted, since it will require a large amount of labor and time to be considered.
What should the application contain?
Even if you have detailed information about exactly where to file your appeal, it is important to know how to write a complaint to the tax office correctly so that it is considered and satisfied. According to paragraph 2 of article 139.2 tax code, your request must contain detailed information about an organization that does not agree with the actions of state inspectors: registration address and full name.
If you are an individual, you must indicate the address of your registration and full name. Also in the complaint it is necessary to indicate the name of the inspection, whose employees, in your opinion, made a serious mistake and thereby violated your rights. Next, you should indicate information about what exactly you are dissatisfied with, it is important to back this up with data from legislative acts. After that, you can indicate your requirements, as well as indicate the method of notification of the result of consideration of your appeal (by letter, using your personal account on the FTS portal, or using the TCS).
You can use the standard instructions on how to write a complaint to the tax office, however, experienced payers recommend that you additionally indicate in the document a contact phone number, as well as an email address that a higher authority may need to contact the initiator of the appeal. If necessary, you can attach additional papers to your letter, which will be a confirmation of your words, this opportunity regulated by existing legislative acts, namely the Tax Code of the Russian Federation.
The person who submits it to the Federal Tax Service must sign the complaint. If for some reason the initiator of the appeal cannot do this, an autograph of his legal representative will suffice. It is very important that the latter, when visiting the tax authority, has a notarized power of attorney with him, which allows him to perform certain actions instead of the initiator of the complaint. Only in this case the appeal will be registered.
What to do if there is no time to visit the FTS?
If you know where you can complain about the tax office, but do not have the physical ability to contact the relevant authorities, you can use the official website of the Federal Tax Service of the Russian Federation. When you visit the portal, the system automatically determines your location, but it may fail, so it is important to control this moment. If the wrong city is displayed, select the correct one, and then continue working with the site.
To register an appeal, you need to select the "Individuals" section, after going to the corresponding page, you will need to go down to its bottom. It is there that the line of interest to us "Filing a complaint with the tax authorities" will be located. This section allows not only to register your own appeal, but also to carry out an appeal procedure against decisions already taken, as well as to obtain additional information on possible further actions on current issues.
Information on where to complain about the actions of the tax office will also be listed on this portal as alternative, but if you do not have enough free time for hiking government organizations, select the line "I want to file a complaint about the actions / inaction of the tax authorities". Please note: this section will be available to you only if you have logged into your own personal account, and only after that you have started your searches on the resource.
In the appeal, you will be asked to fill in a number of fields: full name, TIN, your contact phone number, as well as information about which institutions you visited to resolve your issue, and the immediate essence of your complaint. Next, you will be asked to attach scanned documents with which you can confirm the incorrectness of the actions of the tax service specialists.
Be sure to indicate how the inspection should provide you with a response to your complaint. Distinctive feature using this portal - if you wish, you can install SMS-informing, with which you can find out at what stage the process of considering your application is. If you do not receive notifications, you will need to contact the mobile operator's support service to resolve the issue.
Where can I get an example for making a claim?
If you want to file a complaint about the inaction of the tax office, there is currently no sample of its preparation as such. The reason for this is quite simple - absolutely every applicant has his own complaints about the work of the state department. However, there are certain standards that can be followed when compiling this appeal.
We are talking about specifying as many parameters as possible that can help higher-level specialists to understand the problem. It is very important to leave contact details in your claim, since the wording of the appeal may be unclear, and management staff may close such complaints in the status of unfounded. The exception is those situations when you can call the author of the appeal and get an additional transcript on the issue of interest.
If you still need a sample when filing a complaint about the inaction of the tax inspectorate, you can use the form on the official website of the department, which is quite simple and understandable. In the absence of access to Internet resources, you can personally visit the Federal Tax Service and make your claim, guided by the information posted on the stands. Pay special attention to the relevance of these data, as they may change from time to time.
If you have any questions, you can ask one of the duty specialists of the department for clarification, but be prepared for the fact that you will have to stand in a rather long queue. Recently, the department began to introduce electronic record population, however this functionality is not available in all regions of Russia. You can also contact the regional tax office by phone and get all the necessary information. Contact Center works around the clock, a call from any city is free.
What to do if the FTS could not resolve the issue?
If your appeal was considered, but you are not satisfied with the result, you can send a complaint to the prosecutor's office to the tax office. Please note that the term for consideration of your appeal in this case will be about 30 days. The prosecutor working with your claim will be obliged to consider it in the manner prescribed by law, after which he must provide a decision with appropriate comments.
If you disagree with the prosecutor's opinion, you can use his remarks and apply to the courts. If you have previously applied to the court and do not agree with the decision, the prosecutor's office can also conduct an additional check and, in case of violations, take measures aimed at bringing the perpetrators to administrative responsibility.
Is it worth going to court?
If you decide to file a complaint with the court against the tax office, please note that this can only be done after contacting the regional department of the Federal Tax Service. You should also remember that the period for considering your claim related to the inaction of representatives of the department can be extended up to 45 days. This happens when, in order to make a decision, it is necessary to make a number of additional requests related to the tax history of the applicant.
If the court makes a positive decision in your favor, its execution can be suspended at the request of the defendant, the maximum delay is 6 months. If an instance requests a delay in the execution of a court order, the corresponding application must be considered by a higher authority within 5 days from the date of submission. If the request is granted, the higher body is obliged to notify all participants in the process within 3 days from the date of such a decision. Remember that if you suddenly decide to withdraw your application to the court, you will not be able to re-appeal on this issue.
Based on world practice, we can conclude that the courts quite often take the side of the injured party. Consideration of such cases does not take much time, which is very convenient for both parties. However, most often arising claims are resolved out of court, since the agency is not interested in getting a bad reputation and additional time costs.
What is the procedure for filing a claim?
Even if you know who to complain about, it does not mean that you need to run headlong to the central office of this service in your region. Initially, the claim must be submitted to your branch of the Federal Tax Service. Tax service specialists will be required to transfer it to a higher authority, they have 3 working days for this, the countdown is carried out from the moment the application is received.
In parallel with this, the inspectorate, which received the complaint, is obliged to get rid of all the violations that are indicated in the application. After eliminating all the shortcomings, the district body reports to the department on the work done, the relevant information must be received there within 3 days after its completion. If no violations are found, the submitted claim will be rejected. That is why it is important that your appeal sent to the tax service is really relevant and does not distract from the work of specialists.
You should also pay attention not only to who to complain about the tax office, but also when to do it. According to existing legislation, the taxpayer has the right to file a complaint about the incorrect actions of the regulatory authority within 12 months from the moment he learned about the violation. In the event that an individual or legal entity missed the deadline for filing a claim for a good reason, they can be restored by the regional department of the Federal Tax Service.
Where to go in the capital?
If you live in the capital, then the question of where to complain about the Tax Inspectorate in Moscow can become relevant at any time. Because in largest city countries are home to a large number of payers, they often have to deal with disruptions various systems and the tax office is no exception. To resolve all arising claims, you can contact the Office of the Federal Tax Service of the Russian Federation for Moscow, located at the address - Khoroshevskoye Highway, 12a. The institution is open from 9:00 to 18:00 from Monday to Thursday, and on Fridays from 9:00 to 16:45, Saturday and Sunday are days off.
Now that you know where to complain about the tax office in Moscow, it will be much easier for you to do this. The easiest way to get to the main Moscow office is by metro or electric train. Near the institution is the Begovaya station of the Tagansko-Krasnopresnenskaya line and the railway station of the same name, where trains stop, following to the Belorussky and Savelovsky stations. Public transport stops at the nearby stop "Platforma Begovaya", trolleybuses No. 20 and No. 35, as well as buses M6, T86, 27, 39 and 64 run through it.
How long does it take to process a claim?
There is an opinion that claims formed by legal entities are considered much faster, but this is not so. The main thing is to know to whom to complain about the tax office, individuals are in the same conditions as large companies. Regional departments of the tax service are obliged to make a decision based on the results of consideration of the complaint within 15 days from the date of receipt of the claim. Despite the fact that this period is quite clearly defined by existing legislation, it can be doubled for various reasons.
The Federal Tax Service has the right to leave your claim unresolved, as well as recognize the incorrect work of the controlled organization in whole or in part. In case of dissatisfaction with the decision, it is worth clarifying where to complain about the actions of the tax inspectorate and its higher authority, and where to file an appeal. The Office is obliged to provide a response to the taxpayer within three working days from the moment the complaint is considered and the decision is made.
Why might your application not be accepted?
Information on how to file a complaint against the tax office, where to write a claim and how to protect your rights may not be useful to you. There are a number of reasons why representatives of the Federal Tax Service may reject the appeal and refuse to re-compose it. One of the main reasons why this often happens is the absence of the signature of the taxpayer or a trustee who has the right to do so.
If you forgot to indicate in your appeal what exactly you were dissatisfied with and why the tax authorities violated the law, it may not be considered. Late submission of a claim may also be rejected if its creator fails to prove the existence of factors that prevented him from contacting the Federal Tax Service in a timely manner. Quite common is the situation when the taxpayer independently withdraws his own complaint a few days after its submission. This action automatically nullifies the need to consider the complaint.
The rules for refusing to consider a complaint by the Federal Tax Service are regulated by Article 139 of the Tax Code of the Russian Federation, it is with its help that you can navigate the situation. If there is information about where to complain about the work of the tax inspectorate, some payers quite often file complaints on the same issues, and quite often they are refused. The specialists of the department do not have a large amount of time resources, and cannot consider the same complaints, therefore they are forced to reject them. If the district service managed to eliminate the violations identified by the taxpayer before the higher authority considered the claim, then work on it is also not carried out.
Can I anonymously complain about the work of the tax office?
Sometimes it happens that you seem to know where to complain about the tax office, and you have quite good reasons for this, but for some reason you don’t want to indicate your own data. It is impossible to submit an application anonymously, since for successful processing it is necessary to indicate the full name, TIN and telephone number by which the author of the claim can be contacted. Application forms placed in the district inspections, and the form in personal account taxpayer on the site, provide for the entry of this information.
However, the possibility of leaving an anonymous appeal is still available. If you have Internet access, you can post an open letter on the official portal of the Federal Tax Service. Thus, you can use the knowledge of where to complain about the inaction of the tax inspectorate for its intended purpose. When publishing the text, the system will ask you to provide your name, contact phone number, email address and city of residence. If you want to keep your identity a secret, enter absolutely any data in the fields. Remember that the text you have compiled will be available for viewing by thousands of portal users, so follow the rules of business ethics when compiling it.
What should be taken into account when making an appeal?
If you still decide to write a complaint about the decision of the tax office, make sure that in relation to you it was really made incorrectly. If in doubt, seek the advice of legal practitioners in the field civil law for a consultation. Why is it important? According to former employees of the tax service, there is a biased attitude towards those taxpayers who make unfounded claims, often their letters are considered carelessly.
When you know where to complain about the tax office, and in what cases it can be done, it will be much easier to build a process of communication with the government department. In no case should you threaten service employees with writing claims, since your work activity directly depends on their correct work. Conduct a dialogue as correctly as possible, with the help of a partner position, you can make sure that you are heard.