Competent drafting of a complaint against tax office- the right of any self-respecting entrepreneur or individual. This document indicates knowledge of their authority and disagreement with the actions or inaction of the tax service.
Files
What forms of violations can be appealed
Such a complaint can be made in different situations, for example:
- incorrect calculation of taxes, errors in the amount or illegal actions in this matter in general;
- imposition of various fines without the right to do so;
- delay in tax deduction for more than four months (or more than one, legal disputes are still ongoing in this regard);
- incorrect final results of the tax inspection or their absence at all.
You can submit a document at any time. This applies both to the time after the inspection and before its formal start. You can also submit it at all in the absence of inspections on your own initiative. For example, when funds due to be paid under the law are delayed.
What should be in the document
A complaint can also be drawn up in a free form, but at the same time all the requirements and nuances listed in Federal law No. 59-ФЗ dated May 2, 2006. There are quite a few of them. If the document is drawn up independently, then there is a chance to miss one or more mandatory nuances.
Thus, in order for no data to be missed and the complaint to be accepted, it is better to use a ready-made application form. This is what the lion's share of those who applied on this issue do.
In whose name should
The document is addressed to a specific official who heads the Federal tax service, Office of the subject or the Federal Tax Service Inspectorate. The complainant can decide which level to choose for their purposes on their own. This is clearly spelled out in Article 138 of the Tax Code of Russia. It is also permissible to draw up a complaint and send it to all three levels of the tax office.
If the reason for the appeal is in the incorrect presentation of the collection to the account or the return of any debt, then you will have to immediately go to court for administrative offenses... Complaints to the Federal Tax Service of this type are not considered, but sent there.
If there was a flagrant abuse of authority or deliberate actions of the tax inspector, which entailed disastrous consequences (including malicious violations), then the appeal should be written directly to the prosecutor's office. For these cases, it will be inappropriate to communicate with the heads of the Federal Tax Service.
In what form is it served
A complaint can be filed:
- in person, in face-to-face communication;
- via fax;
- by mail or through a delivery service.
If the paper is printed, it is full in paper form and handed over personally to the recipient, then the receiving party is obliged to give you a written confirmation that this document was received by them, with the seal and signature of the Federal Tax Service.
This rule is very important, since when applying to the court, such information will be valid and will allow you to prove the fact of transferring the complaint to the employee.
There is also electronic form submission of this document. To do this, you need to register on the FTS website, enter your data, and fill out the appropriate fields in the drop-down form. Then the official is obliged to promptly consider the complaint and provide an answer regarding the incident.
Components of the complaint
There are two main points in the upper right corner:
- Contact details and exact name of the receiving authority, including location. FTS, IFTS or the Office of the subject.
- The name of the person or organization that made the complaint. It can be an individual entrepreneur, organization or individual. If desired, it is permissible to indicate the address, contact phone number, fax and other information.
After the contacts, in the middle of the sheet, there is the name of the document itself "Complaint to". The text following this should explain the state of affairs concisely and clearly.
You can describe either any actions of employees or inaction tax authority generally. For example, there are often situations when an application for tax deduction was submitted in accordance with all the rules, and the funds were not credited to the account. This is exactly the case when a complaint is required. It is also advisable to mention when contacting:
- number and date of the act or other document, the appeal of which is being discussed;
- arguments in their defense;
- references to relevant laws;
- papers having legal force that confirm the described circumstances.
The most important requirement is to avoid subjectivity and unfoundedness. 
The form provides two parts of the document. One describes the current situation, the second suggests a way out of it. Moreover, the information is supplied in the form of a request. It can be formulated as:
- find a solution;
- cancel any decision made;
- charge funds;
- change part of the adopted document;
- make a new decision on the contested case, etc.
The paper is completed with a list of attachments (copies of them must accompany the complaint), a signature with a transcript and the date of filing.
Consideration time
The deadline for officially registering a complaint is, by law, three working days. And the applicant has the right to receive any actions (response) when applying for a maximum one month after the application.
Otherwise, the tax officer has the right to notify about the extension of the term. But such a delay should not exceed one month and is given once.
If the FTS acts differently, then this is the basis for applying to the courts.
Possible mistakes
When describing a situation in a free form, it is necessary to exclude the emotional factor as much as possible. It is only necessary to state in a complaint against the tax inspectorate the facts that are documented and legally substantiated. Only in this case is it possible to achieve a lawful settlement of the situation.
(2
estimates, average: 1,00
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Tax is a public service that works with the income of citizens and in cash collecting finances for the state. Her work is extremely important, and most employees are considered officials with certain powers and responsibilities. And therefore, any error in the operation of this service can lead to serious consequences.
In this article we will talk about how you can protect your interests in case of illegal actions of the tax authorities with the help of the prosecutor's office. We will indicate the reasons for filing a complaint, we will tell you about the course of the proceedings and its possible results.
When can you complain?
Both citizens and legal entities have a huge number of reasons for filing a tax complaint with the prosecutor's office. These include:
- Dissemination of personal information;
- Transfer of documents to third parties without the written consent of the owner;
- Inappropriate or erroneous tax rulings;
- Significant mistakes in work, causing damage to citizens and violating their interests;
- Illegal actions by the tax authorities;
- Fraud or other similar actions;
- Refusal of the tax administration to go to a peaceful settlement of the conflict.
Info
As you can see, each person has the opportunity to file a complaint against the tax office with the prosecutor's office, but only if the conflict arose due to a violation civil rights the applicant. This means that you can only complain about crimes - the prosecutor's office will not accept claims for poor service and similar minor flaws.
How to compose?
In order for a tax complaint to be accepted and considered by the prosecutor's office, it will need to be properly prepared. First, let's look at the rules of circulation. There are three of them:
- Write your grievance in a business-like manner, clearly stating the grievance;
- Do not use insults, profanity;
- When filing a complaint, use only truthful facts - defamation of a civil servant is a criminal offense.
Let's move on to the text of the appeal. You can prepare it either yourself, or ( average price preparation - from 1000 to 2000 rubles). However, this is not so difficult to do, since there are only three parts to the claim:
- Title. The parties to the conflict are prescribed in it. First of all, information about the prosecutor's office is indicated: full name, address, full name and title of the head. Then comes the information about the applicant - full name, registration address, contacts for communication. The last are the data of the tax department that violated your rights;
- Informational part. In it, you need to describe your problem as briefly as possible. The informational part begins with the most accurate description of the events that led to the conflict, as well as the very essence of the problem. Next, you need to indicate the actions that were taken by you for the pre-trial resolution of the issue. At the end, you need to indicate your request to the court and justify it;
- Conclusion. As the end of the complaint against the tax office, the prosecutor's office needs to provide an inventory of documents that will later be attached to the appeal, as well as sign and date the appeal.
Sample
How to start a trial?
In order for your complaint to be considered, it must first be filed. You have three options for how to do this:
- Submit the appeal in person... The most convenient option, since it will be possible to solve some issues and correct inaccuracies right at the department;
- Submit the appeal through a representative. It is also convenient, but you will need a notarized power of attorney, which costs 2,000 rubles;
- Send requests using "Russian Post". To do this, you need to use a registered letter with a confirmation of delivery.
Info
After that, you just have to wait. In the first 5 days, prosecutors will be required to study your appeal, establish whether they are authorized to investigate the complaint and begin to study it. She has exactly 30 days to resolve the conflict and conduct all the examinations, after which you must be provided with a report with the result. In this case, the period can be doubled, but only if there are justifications and after notifying the applicant.
Result of doing business
What can the tax proceedings lead to? In fact, there are only two solutions - positive and negative. With a negative decision, everything is simple - the case will be closed, and you will receive an official response - a notification, which will tell you on what grounds the tax authorities acted, allegedly violating your rights and interests. Whether to accept such an answer or contact further
Many business entities suffer from the actions of tax officials, which sometimes go beyond the limits 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 managers commercial structures most often they write complaints for 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 handed over 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 their colleagues, they will give a written answer. On the basis of this decision, the disputed act will be deemed to have come 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 judicial procedure... It is quite difficult to fight the Federal Tax Service on your own, therefore 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 individual entrepreneur, INN;
- 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 an application, it is necessary to provide accurate facts, rely on specific norms of 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 investments and a notification, in which a tax officer must sign upon receipt.
Time limit for consideration of a complaint
After the head of the company or an 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 within this period the taxpayer does not receive written objections, then the act will be considered effective.
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 of the Tax Code of 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 provides for 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 illegal decisions of the tax authorities, he must go to court. To do this, you will have to compose statement of claim to which in mandatory you need to attach documents that can act as an evidence base.
Who needs to know: manager, accountant, lawyer.
With the introduction of the institution of compulsory pre-trial appeal of decisions of tax authorities on bringing (refusing to bring) to responsibility for tax offenses The taxpayer is already accustomed to the fact that before sending an application to the court, it is necessary to prepare a corresponding complaint to a higher tax authority.
With regard to the appeal of decisions, it can be said that in the minds of an ordinary taxpayer, the idea was formed that the higher tax authorities can only be the Federal Tax Service Administration for the subjects Russian Federation... These representations are also based on the texts of decisions of tax inspectorates, which explain the right of a taxpayer to appeal against this decision to a specific department.
At the same time, the Federal Tax Service, that is, its central office.
Thus, the taxpayer has the right to consistently appeal the decision of the lower-level tax authority, which does not suit him, to the Federal Tax Service and then to the Federal Tax Service (hereinafter - the Federal Tax Service of Russia).
All the rules established by Article 138 of the Tax Code of the Russian Federation are applicable to filing a complaint with the Federal Tax Service of Russia, including those concerning the timing of filing a complaint and its consideration.
Below we will consider two cases of calculating the time limits, depending on whether the decision of the lower tax authority was appealed to the UFTS on appeal or not.
Suppose that the taxpayer missed the ten-day deadline for appealing the decision to the Federal Tax Service, then the decision of the tax authority that entered into force, at the discretion of the person interested in the appeal, can be appealed within one year to the Federal Tax Service or the Federal Tax Service, or also write a complaint to the Federal Tax Service within a year, wait for a response to it, and no later than three months to appeal this answer to the Federal Tax Service of Russia.
If the taxpayer has used the right of appeal, then the decision of the lower tax authority and the decision of the Federal Tax Service on the complaint, which approved the decision of the Federal Tax Service Inspectorate, can be appealed within three months to the Federal Tax Service of Russia.
The term for consideration of a taxpayer's appeal to the Federal Tax Service of Russia is one month from the date of registration of the corresponding appeal and can be extended for another 15 days if it is necessary to request documents from the Federal Tax Service Inspectorate.
A complaint to a taxpayer should be filed directly with the Federal Tax Service of Russia (127381, Moscow, Neglinnaya street, 23). To control the deadline for the receipt of a complaint by the Federal Tax Service of Russia, we recommend sending a complaint with acknowledgment of receipt or tracking the movement of a registered mail item using the service of the website www.russianpost.ru.
You can find out about the results of the consideration of a taxpayer's complaint by receiving an incoming number in the expedition of the Federal Tax Service of Russia - the unit responsible for receiving and registering applications, and then contacting the appropriate department, which is entrusted with preparing a response to the appeal.
It is worth paying attention to the fact that the Federal Tax Service of Russia does not inform the taxpayer by phone whether his complaint has been satisfied or not, confining itself to specifying the date of sending the response to the applicant. This "silence" of the Federal Tax Service can, as a rule, be overcome by making a call to the pre-trial audit department of the corresponding Federal Tax Service, to which the central office brings information on complaints promptly using Email... At least this is the case in the Sverdlovsk region.
Now about the benefits of appealing against decisions to the Federal Tax Service of Russia on the example of one of the cases in which the specialists of our company took part.
To the taxpayer based on the results of the exit tax audit taxes, penalties and fines were charged. The submission of objections by an individual entrepreneur led to the appointment of additional measures tax control in order to verify the information of the taxpayer and confirm the initial findings of the IFTS.
After additional control activities the tax authority sent the entrepreneur a notice of the appointment of the place, time and date of consideration of the audit materials (taking into account the additional information received). Considering that the taxpayer was duly notified, the IFTS made a decision to bring the individual entrepreneur to tax liability.
Disagreeing with the decision of the tax authority, the taxpayer sent an appeal to the Federal Tax Service, and then, when the Federal Tax Service was fully supported in its decision by the lower tax authority, and to the Federal Tax Service of Russia.
As it was established during the consideration of complaints, firstly, the notification to the taxpayer was not served, and, secondly, it was signed not by the head or deputy head of the tax authority, but by the inspector who carried out the inspection. Interestingly, the indicated violations of the procedure for considering the materials of the tax audit were assessed by the Federal Tax Service as insignificant and not entailing the automatic cancellation of the decision of the lower tax authority, while, in the opinion of the Federal Tax Service of Russia, the departures from the established Tax Code the procedures are so serious that the decision of the tax authority, as well as the decision of the Federal Tax Service on the appeal should be declared illegal in full and canceled.
In other words, despite the desire of the Federal Tax Service to preserve the honor of the uniform by all means, turning a blind eye to the obvious violations of the lower tax authority, the central office of the Federal Tax Service of Russia still has the courage in certain cases to consider the case objectively, which must be used by every taxpayer who is tuned in to his active defense.
The obligation to pay taxes is imposed on every citizen and entity commercial activities, and monitor compliance legislative norms designed by the Federal Tax Service. But often, disagreements arise between citizens and employees of this authority, one of the ways to resolve which is to file a complaint with the tax authority to the higher management. In addition, it is the duty of officials to consider appeals for the protection of rights and freedoms in matters within the competence of the service. For example, you can write a statement 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 wishing to write a complaint to the tax office online or in writing, there are many 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.), for a successful resolution of the conflict, you should adhere to certain rules for writing and submitting applications.
