Complaint against a joint stock company to the tax inspectorate. Complaints about the failure of the tax office: sample
Are you dissatisfied with the tax inspection? Did you contact the authorized body but did not receive a response? Then you can safely file a complaint. We will analyze how to write such an appeal to the IFTS in 2019.
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Not always the tax authority fulfills its obligations to citizens. If you encounter the inaction of an authorized instance, you can draw up an appropriate appeal.
Moreover, a complaint can be filed not only in case of inaction by the tax officer, but also in actions that, in your opinion, violate certain rights. We’ll figure out how to make a complaint, as well as where, when and how to file it.
Highlights
If there are grounds for writing a complaint, you should take into account certain data that is indicated in the document.
It is also important to understand what the sequence of actions should be followed when applying to a government agency.
But first, we will figure out which regulatory documents of the Russian Federation will be useful to you in this matter, and also when exactly you can contact the tax office.
What it is
A complaint is a person’s appeal to the tax authority in case of violation of the rights of citizens or a legal entity. This is a legal option to resolve a dispute.
The appeal may be appeals and ordinary. The first option involves the appeal after the event, if the taxpayer does not agree with the decision.
Such a complaint is filed until the decision has not yet entered into force, that is, within a month after its receipt.
For what purpose is served
Contact the tax service for clarification in this case:
- if the taxpayer incorrectly calculated the amount of tax that is payable to the budget;
- if the representative of the tax authority refuses to provide;
- if the overpayment of tax payments is not set off;
- if operations are suspended;
- if the tax inspector issued a non-normative act;
- if untimely fulfillment of obligations by tax authorities;
- if the tax officer requires the submission of documents that are not referred to in legislative acts.
It is not necessary to complain specifically about the tax service. For example, you can file about.
Normative base
The process of filing a complaint with the Federal Tax Service is considered in -. So, if the rights of the tax payer are violated, he must first contact the higher authority in order to appeal the decision of the tax service ().
The procedure and terms of treatment are prescribed in. Special application forms are not established at the legislative level.
Appeal to the Federal Tax Service is allowed on issues that are prescribed in the Regulations on the Federal Tax Service, which are approved.
How to write an appeal to the tax office in Russia
The complaint is filed with a superior service or by a superior. When submitting a document directly to the Federal Tax Service (if the hierarchical structure is not taken into account), then it will be redirected to the required address.
But it’s worth understanding that in this case extra time will be spent. A complaint about a decision on a tax audit before the decision comes into force is submitted to the department of the Federal Tax Service, whose decision you will appeal.
What should contain a written appeal to the tax authorities from a taxpayer:
- Information about the tax service to which it is submitted - name, address.
- Information about the company or individual entrepreneur - all available details, name, position, and, contacts.
- They write the address of the applicant so that the employee of the authorized body knows where to send the answer.
- The text itself - what unlawful actions a complaint is being filed, as well as all related documents that will confirm your case. References to regulatory provisions must be provided.
- Describe what result you expect - cancel the act, change the decision, etc.
- List the documents that are attached to the application - those that can confirm the credentials of representatives who act on, those that confirm the validity of the information presented.
- Name of compilers, signature and date.
We list what evidence can be applied:
A person may file complaints, applications or suggestions. But in each case certain details must be indicated.
Tax authorities may refuse to consider the application if:
- it does not contain any mandatory details, an exact address;
- a tex document is hard to read;
information is written in Latin or only capital letters are used, or the text is not broken down into sentences; - the document does not contain a specific requirement, proposal, statement;
- the document contains insults, threats;
- a substantive answer cannot be given without disclosing information that is a state secret.
Drawing up a complaint (on the letterhead of the organization)
Note that you can make a complaint statement arbitrarily. So, the company has the right to independently develop and approve the form.
The main thing is that it contains the basic data indicated above. Reflect:
- company name;
- address data;
- Name of the head or other person who is authorized to act on behalf of the company.
The company is stamped if the appeal is presented in paper form not on the letterhead of the company. It is important to indicate the details of the decision that is being appealed.
A company may file a complaint if:
- a decision has been made in accordance with which certain individuals are attracted to;
- an authorized employee of the Federal Tax Service refuses to accept a tax return, etc .;
- The FTS refuses tax refunds that are paid in excess of the required amount.
Employees may file complaints against employers if:
- the organization pays citizens in an "envelope";
- the company does not pay timely due funds;
- management refuses to conclude when the employee is already working in the company;
- unlawful deductions from salaries, etc.
Electronic Formation
There are several ways to submit a document:
- alone or through;
- by registered mail (required);
- via the Internet (via the website of the Federal Tax Service online).
Let us dwell on the nuances of filling out an electronic form:
When choosing the addressee, it is worth stopping at the division of the territorial district | Where the applicant was registered, or where offenses were discovered. If a controversial situation arose, it is better to consult which branch of the Federal Tax Service to choose. To do this, call customer support |
Be sure to include personal information | Anonymous applications will not be considered. Describe your situation |
Indicate agency | Where the application was also sent. If a person has previously applied to another state agency, this can be indicated in a special field |
Any document | Which you attach to the online application must be scanned or photographed. Allowed attachment sizes - 2 Mb |
The system will ask for your email address. | When the registration is completed, a notification will be sent to your email in which the registration number and date are registered. This data is needed to track at what stage the review is under treatment. |
Sample Complaint
When preparing a complaint, you can rely on the following example:
Photo: Sample Complaint
Nuances when compiling an anonymous version
Taxpayers are entitled to apply anonymously to the department of the Federal Tax Service. A complaint can be made in the following ways:
- orally by special numbers contained on the tax service portal;
- in person visiting an authorized authority;
- by mail or fax;
- via the internet.
An online appeal involves reflecting the applicant’s personal data. Anonymous information on the fact of corruption can be reported by telephone hotline.
How can I check by number
Through the site Nalog.ru the applicant can find out:
- when the complaint was received and which has the number of consideration by the state authority;
- what are the results of the consideration of the application (the FTS made a decision or redirected the complaint to another regional office);
- what are the deadlines for making decisions, and whether they have been extended;
- the application is under consideration or its consideration is completed.
To obtain information about the submitted document, an electronic form is filled in, in which it is necessary to reflect the available information. They write:
- which tax authority should consider the application;
- what type of applicant person;
- what is the reference number.
Other items are optional. Next, the system will require you to enter a security code. All results will be displayed. Through the Internet, you can find out about the solution. Such information is public.
Response term from the Federal Tax Service
A complaint may be filed within a year after the person has learned that his rights have been violated. Previously, this period was shorter - only three months.
The appeal of citizens and companies to the Federal Tax Service must be registered within 3 days. The tax authorities have 15 days to review applications after registration (previously this period was a month).
This means that the applicant must receive a response to his complaint within no more than 33 days.
Occasionally, the period for consideration of applications may be extended by the management of the tax authority or alternates for another 15 days.
Video: appeals, complaints and questions to the tax Federal Tax Service of the Russian Federation online
Be sure to send a notification that the terms of the review are extended.
If a decision is made to leave the complaint without consideration, the applicant should be notified of this within five days after the appeal.
But this does not mean that you cannot file a complaint again (). Decisions that may be taken:
- carry out additional tax control measures;
- bring to justice those responsible for the offense;
- refuse to hold perpetrators accountable.
In any case, the decision can be appealed.
What to do if the authority is not responding
If the tax office leaves your appeal without consideration, has not taken action on the applications, then the complaint is submitted:
Please also note that you can go to court after the adopted act has been appealed to a higher authority.
Filing Order (online via the Internet)
If you prefer to file a complaint online, then you should follow this algorithm of actions:
- go to the website of the tax authority nalog.ru. This portal contains a number of clarifications to the legislative provisions, information about taxpayers, reference information, etc. Using the service, you can also file complaints. As soon as you enter the site, the system will automatically navigate, given your location.
- decide which item is most suitable in your case. For example, if you want to complain about the work of the tax authority, you need to click on this option:
It also contains information about the rights of tax payers.
- follow the prompts. Fill in the required information.
- at the top, select the organization to which the appeal is submitted (to the Federal Tax Service or to a higher authority). Then enter your details.
If you have documents that confirm your position, attach them to the application. And attachment is possible at these links:
Please indicate which way to get the answer is right for you. Next, double-check the specified information and click "Submit".
Any complaint that comes to the tax service must be registered and sent to the management of the structural unit.
This means that if the applicant does not accurately indicate the addressee, the complaint can be redirected to another official if he is competent in considering this issue.
Instruction manual
The tax authority or a specific employee may violate the right of the legitimate interests of a citizen or organization, there may be a violation of the right to receive information about the timing of tax procedures, how to conduct them, tax calculation methods, current documentation in tax legislation, etc. Rights can also be violated during consultation and directly during the implementation of various tax procedures.
Every citizen or organization that pays taxes has the right to file a complaint if they are violated. A complaint is an appeal that is filed with the goal of appealing against the actions of a tax officer or authority or with the goal of appealing against documents that have been drawn up and signed.
You can file a complaint with a higher tax authority. In this case, the application is submitted to the tax authority for which the complaint was made. The legislative deadline for filing such an appeal is established. It is 1 year from the date of receipt of information by individuals about the violation of their rights.
There are certain filing requirements. Both citizens and their representatives have the right to file a complaint. It must contain information about who filed it (name and place of residence of the person or, if it is an organization, its address and name). Also, the name of the body to which the complaint is filed is indicated without fail, the essence of the problem, the complained action or inaction or the document is described, as well as the grounds on which, according to the person submitting the application, his rights are violated and his requirements.
The complaint can be sent by mail or delivered personally in the office. Upon delivery, you must personally keep the second copy, on which there are notes that the application was accepted, the date of adoption, signature and the person who accepted it, as well as the seal. If a complaint is mailed, it must be sent by registered mail. This is done to ensure that the person who sent it has evidence of the fact of its receipt and the date of receipt.
Even tax officials make annoying mistakes and go beyond what can be called legitimate. It is necessary to uphold the observance of their legal rights, to combat violations of official authority and to challenge the legality of the actions of the Federal Tax Service, despite the traditional fears and doubts in this direction.
Instruction manual
The address of your complaint will largely depend on the type of claim made and, as a rule, is determined by the method. That is, the complaint is forwarded to the higher authorities responsible for the work of the employees of the “guilty” unit.
In accordance with the so-called procedure for appealing decisions that entered into work from the beginning of January 2009, a person who does not agree with the act and the above calculations of the tax audit has the right to file written objections within 15 days from the date of the decision. If you receive an unsatisfactory result on the complaint, file an appeal addressed to the higher tax authorities.
The complaint must contain not only the full name of the tax authority that committed the violation, but also the entire list of details and personal data of the affected person, including TIN, basic requirements and the amount to be appealed. In this case, all sanctions imposed in the appealed decision of the tax authority are suspended for the duration of the consideration of the aforementioned complaint.
The final authority of the unsatisfied taxpayer is the judicial authorities, to which the entity makes a statement of claim. Legal entities apply to arbitration, individuals submit claims to a court of general jurisdiction.
Many business entities suffer from the actions of employees of the tax inspectorate, which sometimes go beyond the limits established by the federal legislation of Russia. Businessmen in such cases can do two things: silently fulfill all tax requirements or protect their interests by filing complaints about unlawful actions of officials.
For what reason can I file a tax complaint?
Individual entrepreneurs and heads of commercial structures most often write complaints on the following reasons:
- Objections to the findings of a comprehensive, desk or unscheduled audit.
- Incorrect tax calculation.
- Illegal application of penalties and fines.
- Refusal of accounting by the controlling and checking bodies to the benefits granted to the business entity.
- Refusal to refund excessively paid taxes.
- Employees of the tax authority force an individual or legal entity to pay fees and taxes that are not justified by federal law.
General procedure for appealing acts and actions of tax authorities
If, according to the result of the audit, the tax service delegate to the entrepreneurial entity an act with which he disagrees, he must write on this document that he will appeal it. After this, it is necessary to prepare a complaint, which should describe all the points that, in the businessman’s opinion, were unlawfully classified as violations. Initially, this document is submitted to the tax office, the staff of which carried out an audit.
If the department that deals with taxpayer complaints does not find anything illegal in the actions of their colleagues, they will give a written answer. Based on this decision, the disputed act will be deemed to have entered into force. In this case, the taxpayer may file another complaint:
- To a higher tax authority, it will again suspend the validation act.
- To the prosecutor's office, which is authorized to monitor the work of all government agencies. An entrepreneur will be able to get help from law enforcement officials only when signs of a criminal offense are revealed in the actions of the tax authorities.
- To the court. If the taxpayer’s complaints have no effect and are forced to pay the fines calculated based on the results of the audit, he has the right to challenge the act in court. It’s quite difficult to independently fight the Federal Tax Service, so it’s advised to invite a narrow-profile lawyer who specializes in such disputes for his defense.
How to draw up an appeal?
When compiling a complaint, a business entity must correctly write a “cap”, which should indicate:
- the full name of the tax authority or other authority to which the complaint is filed;
- Name of the chief or employee temporarily performing his duties;
- name of legal entity, code, name of director;
- Name of 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 accrued tax liabilities, penalties and interest, against which there are objections. The more detailed the taxpayer describes the situation, the more likely it will be to receive a positive response. When drafting the application, it is necessary to provide accurate facts, rely on specific rules of the Federal law, regulatory legal acts, correspondence with financial authorities, orders and other documents.
The complaint should be made in two copies: one will be considered by the state body, and the second will remain with the individual or legal entity. It is served in the office of the Federal Tax Service, located at the place of registration of the business entity. Copies of documents that confirm the claims of a legal or natural person are also transmitted. On the second copy, the secretary must put the stamp of the tax service, indicating the adoption of the document, and the date of registration in the journal of incoming documents. Businessmen can send a complaint by mail, having issued a registered letter, with a list of investments and a notice in which the tax officer should sign on receipt.
Term for consideration of the complaint
After the head of the company or individual entrepreneur has filed a complaint, all sanctions on the inspection act will be suspended until a decision is made. It is worth noting that starting in 2009, entrepreneurs who disagree with the results of inspection acts are given 10 days to appeal against decisions. If no written objections are received from the taxpayer during this period, the act will be deemed to have entered into legal force.
If the business entity plans to file an appeal against the decision of the tax authority, which has not yet entered into force, then for this he will be given only 10 days from the date of receipt of the act for review and signing. This norm is spelled out in article 139 of the Tax Code of Russia. In accordance with Art. 140 of the Tax Code, verification of a complaint can be carried out within a month from the receipt of the document.
If a complaint is filed against a decision of the tax authority that has already entered into force and which has not been appealed on appeal, then the law sets aside a longer term for this procedure - 1 year from the receipt of the act. The procedure is regulated by article 139 of the Tax Code of the Russian Federation.
Summary of the complaint and possible further action
If the entrepreneur was denied the requirements set forth in the complaint, but he does not want to comply with the illegal decisions of the tax authorities, he needs to go to court. To do this, you will have to make a statement of claim, to which you must necessarily attach documents that can act as evidence.
If the payer believes that the tax authorities were inactive at the time they were supposed to act, and because of this his rights were violated (for example, the Federal Tax Service Inspectorate violated the deadline for the return of overpayments (Clause 6, Article 78 of the Tax Code of the Russian Federation)), then this payer has the right to file a complaint on the inaction of the tax inspection (Article 137 of the Tax Code).
Where to write a complaint to the tax office
A complaint is submitted to a higher tax authority (Clause 1, Article 138 of the Tax Code of the Russian Federation), that is, to the Federal Tax Service of the region to which the inspection belongs, of which you decide to complain.
It is possible to appeal to the court only after the inaction of the tax authorities was appealed to the Federal Tax Service (clause 2 of article 138 of the Tax Code of the Russian Federation).
By the way, it is also possible to file a complaint about the tax inspection with the prosecutor's office (Article 10 of the Federal Law of 17.01.1992 N 2202-1).
In our article, we will consider filing a complaint with the Federal Tax Service.
Tax Complaint Complaint Requirements
The complaint must contain the following information (Clause 2, Article 139.2 of the Tax Code):
- the name and address of the organization filing the complaint (if the individual submits the complaint, it must indicate its name and address of the place of residence);
- name of the IFTS, whose inaction is appealed;
- information about what the payer will appeal (in our case, this is the inaction of the IFTS);
- the grounds on which the taxpayer considers that his rights have been violated (as a rule, this is a reference to the law);
- 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
The obligation to pay taxes is imposed on every citizen and business entities, and the Federal Tax Service is called upon to monitor compliance with legislative norms. But often there are disagreements between citizens and employees of this authority, one of the ways to resolve which is to file a complaint with the tax authorities. In addition, the duty of officials to consider appeals on the protection of rights and freedoms in matters falling within the competence of the service. For example, you can write statements if there is a fact of non-payment of taxes by one or another organization or any other violations of the Tax Code.
According to statistics, among those who want to write a complaint to the tax office online or in writing, there are much more organizations than individuals.
What would not be the reason (delaying the liquidation of the enterprise, unreasonable accrual of debts, illegal actions of officials, etc.), in order to successfully resolve the conflict, certain rules for writing and submitting appeals should be adhered to.