With unfair actions of representatives of the tax inspection faced, probably each accountant. Today we will tell you how to make a complaint on decisions, actions (inaction) of negligent tax authorities. And also on where, depending on the circumstances, it is necessary to file a complaint.
Introductory information
When it comes to the rules for appealing actions and solutions of tax authorities (namely, this procedure is called this procedure) It is necessary to distinguish between two spheres of appeal. The first ones are not related to the results of tax checks (both attendant and cameral) complaints against the actions or inaction of inspectors, as well as documents published by them (requirements, requests, collection, etc.). The second group will make decisions issued on the basis of verification. This can be both a decision on the fine and the recovery of taxes, penalties without bringing responsibility.
Now let's talk about each of the spheres separately.
If there were no checks
If the tax inspector "offended" an accountant outside the framework tax audit (For example, I demanded documents, which have no right or did not respond to the statement of the organization about the standings), then you can achieve justice with two equivalent paths.
First, you can submit a motivated complaint to the superior authorities. Moreover, you can complain directly to the head of the IFNS, in the management of a subject or immediately in the FTS - the choice remains beyond the accountant (Article 138 of the Tax Code of the Russian Federation). Moreover, legislation does not prohibit immediately send several complaints: for example, the direct supervisor and the UFNS. Or in the UFNS and FTS.
In the complaint, it is necessary to clearly and specifically state the facts. That is, indicate actions (inaction) that the inspector allowed; the norms of the Tax Code or other acts that were violated; The consequences to which this violation led. Then you need to bring your requirement - to cancel the decision of the inspection, to apply the measures of disciplinary exposure, etc. The complaint can be attached copies of documents confirming the rule of organization, and if an official document issued by the inspection (for example, a requirement) is appealed, then it is necessary to attach a copy of this document.
The complaint signs the head or authorized person (in this case, you need to make a copy of the power of attorney, if the inspection does not yet have, or indicate that the power of attorney has an inspection). Finally, you need to make two copies of the inventory of documents included in the "plaintive" package.
Now you can either bring a complaint personally and pass to the expedition, having received a reception stamp on the second instance of the inventory, or send by mail with the description of the attachment and notification of the presentation.
Secondly, you can complain immediately to the court. This path is preferable in cases where the actions (inaction) or the inspection solutions affect the financial interests of the organization. For example, the collection is set to the account, or denied the credit / return of the tax. In these situations, as practice shows, hope for the restoration of justice is not worth the higher boss. The submission of such a complaint will only delay the process.
Again, as practice shows, the preparation of the application to court is better to entrust the lawyer, since the errors made at the same time can either tighten the process (if the court returns a statement or leaves it without movement), or cause loss of business. Therefore, the organizations where there are no "arbitrator" specialists, it is better not to skip and spend at least one consultation with lawyers. Note that those spending would not be limited to this - the appeal to the court, in contrast to appeal in the higher authority, is subject to state duty.
Appeal of the results of the inspection
Now let's talk about how to appeal the results of the inspection. Here the accountant is much less behavior options. The first thing to be taken into account is to go to court only after a complaint of the upstream leadership is directed. This rule is valid since 2009, thanks to the amendments made in Art. 101.2 of the Tax Code of the Russian Federation.
At the same time complain to the upstream guide can be different. The Tax Code allows you to send the complaint as an inspection decision that has not yet entered into force and the current document. In the first case, we are talking about appeal appeals, and in the second is simply about the complaint. Let's see what the difference between these procedures and which one is more profitable.
As already mentioned, it is submitted in relation to the decision that has not yet entered into force on attracting (about refusing to attract) to tax liability, endowing the results of the check. The period allotted for filing such a complaint is quite short - only 10 working days from the date of the decision of the taxpayer or its representative (clause 9 of Article 101, paragraph 2 of Art. 139 of the Tax Code of the Russian Federation). But positive side Such "acceleration" is that the decision will not enter into force until its approval by the higher authority. And on this, the Tax Code of the Russian Federation assigns inspections for a whole month (paragraph 3 of Art. 140 of the Tax Code of the Russian Federation). Thus, the filing of the appeal allows you to delay the entry into force. And this is not the only plus appeal.
The fact is that the appeal of a decision that has not entered into force, the Tax Code of the Russian Federation recognizes the full pre-trial appeal. So, if the higher tax authority will leave the decision of the inspection in force, the organization will be able to immediately apply to the court. This is especially important if we are talking about the possibility of debiting funds from the taxpayer accounts - the courts are much more likely to apply security measures to ban the write-off of money from accounts, rather than the tax authorities.
As for the procedure for submitting a complaint, it is transmitted through the inspection made a decision (paragraph 3 of Art. 139 of the Tax Code of the Russian Federation), so it is not necessary to send a package of documents directly to the UFNS.
Which was not appealed on appeal, filed within one year from the date of the imposed decision (paragraph 2 of Art. 139 of the Tax Code of the Russian Federation). However, the term is "deceived". The fact is that by setting it, the legislators did not relate this period over time, which takes judicial appeal solutions of tax authorities Arbitration Procedure Code. And in it black in white it is written: the application for the court can be submitted within three months from the day when organizations have become aware of the violation of its rights (paragraph 4 of Art. 198 of the APC RF). You do not need to be seven spans in the forehead in order to understand that the organization knows about the violation of their rights at the moment when it comes into force to her decision tax author.
Thus, it turns out that if you keep in mind the possibility of further appealing by the decision of the inspection in court, then to file a complaint to the higher tax authority, it is necessary not later than a month after the entry into force. The fact is that the Tax Code of the Russian Federation assigns inspections for consideration by one month, but if we are talking about a complaint about the decision that has entered into force, then this period can be increased by 15 working days to receive from the lower inspection necessary documents (paragraph 3 of Art. 140 Tax Code). So it turns out that the inspection has almost two months to legitimate the arguments set out in the complaint, and the taxpayer allotted by the Tax Code to compose a complaint year is compressed up to one month. So tighten with the appealing of the decision that has already entered into force is also not worth it. Please note that in this case the complaint should be sent directly to the UFNS, and not in the inspection that has decided.
Note
Situations related to appealing decisions on refusal to compensation for VAT, we will consider in the next article.
Content:
In accordance with the current legislation of the Russian Federation, each taxpayer has the right to file a complaint against the actions or inaction of the tax authority officials, as well as appeal any acts and solutions to the tax inspectorate. Therefore, any citizen Russian Federation should know where to complain about tax inspection And how to make a statement correctly.
Where to appeal the actions of tax authorities?
A complaint on tax inspection can be filed:
- - a higher officary person or body;
- - to court.
Actions or inaction of tax inspection officers can be appealed to a higher authority for three months after a citizen learned about the violation of his legal rights. In case of violation of the statutory period, the applicant has the right to apply for its extension.
Do not forget about the jurisdiction. So, for example, Moscow residents have the right to challenge tax inspector first B. FTS management in Moscow, but only then contact the FNS of Russia. Therefore, before sending a statement, it is necessary to clearly find out where it should be addressed.
As for the judicial body, the submission of the complaint or the inaction of representatives of the Tax Inspectorate, as well as the procedure for appealing the results of the inspection and other acts, the accrual of penalties for the late tax payment is no different from the decision of other civil disputes.
Modern taxpayers not so long ago have the opportunity to complain about the actions of the IFSN representatives on the Internet online. This possibility allows you to significantly save the time of the applicants, so it should be considered in more detail.
Applying online applications
The development of scientific and technological progress made it possible to maximize and simplify the procedure for considering complaints against the actions or inaction of tax authorities. Taking advantage of the service tax.ru, every wishes can not only ask a question, familiarize yourself with changes in legislation, download the necessary forms, but also file a complaint. Such innovations made it possible to significantly unload the tax inspection officers and give them the opportunity to study every appeal in more detail.
Site navigation is so simple and easy to deal with the task that is not even too confident computer user. The applicant will have to fulfill such actions:
- - go on the website;
- - choose a section of services for individuals;
- - from the list to choose "filing a complaint to the tax authorities";
- - From the list of proposed life situations, choose the one that more corresponds to the topic of circulation.
To feed the appeal, you must enter your personal Area. This will help the applicant identify the system.
If necessary, you can do without registration. To do this, you need to fill out the handling form and indicate how it will be more convenient to receive an answer. The letter can be sent to an email address or by mail.
At the same time, you should not forget that the easiest way to file a correct complaint is to ask for help to an experienced lawyer, you can leave the application on our website.
When can the higher authority leave a statement without consideration?
Appeal to the higher person or body can be left without consideration in such cases:
- Missed the deadline for the appeal, and the petition for its extension is missing;
- Lack of a clearly defined request and justifications;
- Submitting an application by a person who has no right to represent the interests of the taxpayer;
- The presence of confirmations that the appeal was also filed by the upstream organ or face and is under consideration;
- Entry B. legal force Court decisions on this issue.
If the circumstances that cause refusal can be eliminated, then the applicant will be invited to make corrections and react with the complaint.
What decision may receive a higher authority or face?
Complain of the actions of the tax inspectorate are entitled both individuals and organizations. After receiving a statement, higher executive or the authority can take such a decision:
- - Leave an appeal without satisfaction;
- - cancel the contested act and assign additional tax audit;
- - cancel the decision made and terminate the proceedings on the case of the tax offense;
- - Make your adjustments to the previous decision or make your own.
The tax authority or an official should consider the complaint received within one month. Within three days after consideration, they are required to send the answer to the applicant in writing.
Applying an application to the higher person or body does not deprive the taxpayer. The right to complain to the actions of the tax inspectorate in court. The application can be submitted simultaneously or after the IFNS of Russia will take its decision.
Appeal to the Court
Where to complain about the actions of the tax inspection, if the appeal higher organs WFN not brought the expected result? This question is interested in everyone who at least once in life had to challenge the decisions of the fiscal service.
If the taxpayer is confident in its rightness, then you can complain to court. But for this you need to know not only where exactly send a statement, but also how to make it correctly. Document drawing up can be entrusted to a lawyer specializing in solving tax disputes.
The judicial instance has the right to consider tax disputes for quite a long time. By law, no more than 3 months is given for this purpose. If we are talking about learning a more complex case, the judge, at its discretion, can extend this period to 6 months.
If the taxpayer has reasons for solving controversial issues related to taxation, he has the right to handle complaint about the tax authorities. A complaint against the tax inspection, the sample of which is posted on the site, contains the text of the appeal and the list of attached documents. The information set out in this article will help to figure out how to make it right and how to apply.
In which case the complaint is issued
To file a complaint to the Tax Inspectorate, it is necessary to have motifs and can do any citizen.
The causes of such actions can be:- not produced timely return of income tax on the basis of the submitted declaration in form 3 NDFL;
- incorrectly accrued income tax for the available movable or real estate;
- untime refund money in case of erroneous accrual of fines;
- untimely notification of the document written on the return of income tax for the purchased housing.
The form of treatment in the IFTS is not exactly determined, but there are regulated samples of applications.
Requirements for complaint
A complaint to the tax inspection is recommended to fill according to established rules.
- the full name of the state body, in which the appeal and (or) surname and initials will be submitted, to which the document will be poisoned;
- detachable to specify your initials completely;
- be sure to register your address or by registration, or by which in this moment It is expected to receive an answer;
- next, briefly and clearly describes the reason and the essence of an exciting issue;
- you should put a personal signature, and fix it with its date (the signature without specifying the date is not considered valid).
A sample of the complaint about the tax inspection can issue or issue lawyers.
Cases of refusal to consider the document
For refusal to consider the complaint from tax inspection workers should be good grounds.
- in the document itself there are no details of both personal and service itself;
- it is impossible to disassemble the written text;
- there are obscene expressions and offensive words in appeal;
- due to the presence of state secrecy, such an answer cannot be given;
- there are other circumstances that prevent response.
Based on the above, it is worth noting that the tax is only responsible for the verified appeals and clearly set out on the basis.
The term of consideration of complaints
Any citizen may complain to the tax authority. Properly outlined, and is subject to registration, as a rule, not more than a three-day period. The time allocated to consider the complaint should not exceed 30 days after the registration of the document. If you make an accurate calculation when the answer should be given, then this result should be 33 days, but not more. If any other circumstances occur, not allowing the answer in a timely manner, the term of consideration in the document's tax service may be extended, but no more than 30 days, but the inspection officers are obliged to notify the applicant.
How the complaint is sent
There are 3 options for the direction of the document in the tax service.
- Using mail services - by registered letter.
- Through. emailAfter registering on the service "Complaint of the Inspection in Online."
- You can transfer service to employees personally through the secretariat.
The second option is currently most convenient and many customers use them, as you can do everything without leaving the house or apartment. Using for the transfer of the third option, the document should be prepared in 2 copies so that the outgoing number is supplied by the secretary on both instances, and one instance is returned to the applicant. In the first case, you should send a document with a special notification of document transmission, and the notification should be stored before receiving an answer.
Directing a document to the Tax Inspectorate, it is necessary to have confirmation of its receipt with the date.
Example Complaints
How to write a complaint? This question is asked by many applicants, since the appeal does not indicate not only details, but also the claims.
In order to complain about the inspection, the document, the content and example of which are shown below.
- In the upper right corner, it is prescribed to whom, where, from whom, the applicant, the number of the document certifying the identity (including a series and number, the date of issue and by whom is issued, if it is a passport), address of residence and number of the contact phone number.
- The reference to the law is indicated, on the basis of which the complaint is given. For example, according to the requirements of the legislation of the Russian Federation FZ of 02.05.2006 No. 59 (the name of the law).
- Then describes the essence of the question.
For example. In March 2016, a declaration of income of individuals was sent to the Tax Inspectorate of the City of Volgograd in order to return income tax For the accommodation acquired by me in 2015. Securities confirming the purchase of an apartment, and the amount of tax paid in the previous year, were attached to the above document and statement. I was spent money amount In the amount of 3,500 thousand rubles (a copy of the receipt and the payment of payment was also attached). From the moment of appeal, 6 months passed, but there was still no decision yet, although everything should be considered within a month (the basis of Article 78 of the Tax Code of the Russian Federation). On the basis of the stated material I ask to provide tax deduction In the deadlines established by law or inform the reasons for refund.
Based on the document drawn up and the sending standards specified in it and valuable papers All evidence should be applied to the tax inspectorate. Persons who submitted a statement, the answer, as previously stipulated, should be sent no later than 30 calendar days, with specific results of verification of the correctness of the requirements specified in it, but to consider the complaint for some circumstances it is possible for a longer time.
Taxes are the funds expressed in cash equivalent that should not only be paid in a timely manner, but also are observed in case of their erroneous accrual.
The applicant had previously had 3 cars. She sold them all. IFTS sent the applicant to the tax notification in which it was indicated that it, as the owner of these cars, is obliged to pay transport tax. However, the applicant is no longer the applicant. The applicant asks to conduct an inspection of the IFSN on the fact of the violation of its rights and obligations.
In the Solntsevian Interdistrict Prosecutor's Office of the city of Moscow
Address: ______________________
From _______________________
Address: ______________________
I, _________________ _________ G. Earlier I had 3 (three) cars:
- _______________ G.Z. ___________;
- __________ G.R.Z. ___________;
- ____________ G.R.Z. _____________;
In ______, I sold all the above cars (copies of the TCP).
In _____ year, I, _____________, IFNS of Russia № ___ in the city of Moscow, a tax notice number № _________ was sent, which indicated that I, as the owner of these cars, is obliged to pay transport tax on time until ________ in the amount of _________ rub. ___ kopecks.
In response to the tax notice number _________, I was sent to the Federal Tax Service No. ___, a statement was sent to which I indicated that more than the owner vehicle I am not and payment requirements transport tax Followed to me - illegally.
Currently, the requirements for the payment of transport tax is again presented.
In accordance with Art. 357 Tax Code taxpayers of tax (hereinafter referred to as the taxpayers) are recognized by persons in which, in accordance with the legislation of the Russian Federation, vehicles are registered recognized by the object of taxation in accordance with Article 358 of this Code, unless otherwise provided by this article.
For 4 years and so far I have the owner of the vehicles specified in tax notice, I am not, in connection with which, I believe that the requirement is imposed on me illegally.
In __________ years, I referred to a re-statement in the IFTS ___, but so far, the answer to my statement was not received, in connection with which, I believe that you are like supervisory Organ We must conduct an inspection, on the fact of illegally imposed requirements for me.
Based on Art. 10 Federal Law RF dated January 17, 1992 No. 2202-1 "On the Prosecutor's Office of the Russian Federation" in the prosecution bodies in accordance with their powers, applications, complaints and other appeals are permitted containing information about the violation of laws.
The answer to the application, the complaint and other treatment must be motivated. If the application or complaint is satisfied, the applicant should explain the procedure for appealing the decision, as well as the right to appeal to the court, if such is provided for by law.
The appeals of citizens, military personnel and members of their families, officials and other persons permit within 30 days from the date of their registration in the bodies of the Prosecutor's Office of the Russian Federation, and not requiring additional study and verification - no later than 15 days.
Based on the aforesaid and guided by Article. 10 FZ "On the Prosecutor's Office in the Russian Federation"
1. Consider the present statement;
2. To conduct an inspection of IFTS № ___ in the city of Moscow on the fact of violation of my rights and responsibilities;
3. Persons guilty of violating my rights and legitimate interests to bring to the statutory responsibility;
4. The measures taken on this complaint please inform me in writing to the above address;
Application:
1. Copy of tax notice;
2. Copy TCP on vehicles;
3. A copy of the confirmation of the removal of the vehicle;
4. Copy statement in IFTS ___ in city Moscow;
5. Copy statement in the UFNS in the city of Moscow;
"" ________________ ____________________________________
Many business entities suffer from the actions of the tax inspection officers, which sometimes go beyond the framework established by the federal legislation of Russia. Businessmen in such cases can be done in two ways: silently carry out all the requirements of the tax or protect their interests, submitting a complaint against the illegal actions of officials.
What about what reason you can file a tax complaint?
Individual entrepreneurs and managers commercial structures Most often they write complaints in the following reasons:
- Objections regarding the conclusions of the complex, desk or unscheduled check.
- Incorrect tax calculation.
- Unlawful use of penalties and penalties.
- Refusal to take into account the controlling and inspection bodies of the entrepreneurial activities of the benefits.
- Failure to return overly paid taxes.
- Employees of the tax authority force a physical or legal person to pay fees and taxes unfounded by federal legislation.
General procedure for appealing acts and actions of tax authorities
If the subject of entrepreneurial activity on the result of the verification of employees tax Service They passed the act of the act with which he disagrees, he should write on this document that it will appeal it. After that, it is necessary to prepare a complaint, where all moments should be described, which, in the opinion of the businessman, were illegally attributed to the discharge category. Initially, this document is submitted to the tax service, whose employees conducted a check.
If the department, which deals with the consideration of taxpayer complaints, will not find anything illegal colleagues in the actions of his colleagues, they will be given a written response. Based on this decision, the controversial act will be considered to be entered into force. The taxpayer in this case may submit another complaint:
- In a higher tax authorityThis will again suspend the act of checking.
- In prosecutor's officewhich is authorized to control the work of all state Structures. Getting from law enforcement officers assistance to a business entity will be able only when there will be signs of a criminal offense in the actions of tax authorities.
- In court court. If the taxpayer complaints did not have any action, and it is forced to pay the penalties, counted on the results of the inspection, he has the right to challenge the act in judicial order. It is quite difficult to conduct the fight against the FTS, therefore, they advise to invite a narrow-profile lawyer to protect themselves, who specializes in such disputes.
How to make the appeal correctly?
When drawing up a complaint, the entity of entrepreneurial activity should correctly write "cap" in which to indicate:
- the full name of the tax authority or other instance where the complaint is served;
- FULL NAME, or employee temporarily performing his duties;
- name legal entity, code, name of the director;
- Full name of an individual entrepreneur, TIN;
- Legal address.
In the complaint, it is necessary to note all the moments with which the subject of entrepreneurial activity does not agree. Be sure to specify the amount of decisillable tax obligationsPenalties and penalties against which there are objections. The more detailed taxpayer describes the situation, the greater will be the likelihood of a positive response. In compiling a statement, it is necessary to provide accurate facts to rely on specific norms of federal legislation, regulatory acts, correspondence with financial authorities, orders and other documents.
The complaint should be in two copies: one will be considered state bodyAnd the second will remain in a physical or legal person. It is served in the stationery of the FTS, located at the place of registration of the entity entrepreneurial activity. Also transmitted copies of documents that confirm the claims of legal or individual. On the second instance, the secretary should put a tax service stamp, indicating the adoption of a document, and the registration date in the magazine of incoming documents. Businessmen can send a complaint by mail by placing a custom letter, with the description of investments and notification, in which the tax service officer should be written.
The term of consideration of the complaint
After the company's head or individual entrepreneur Certify the complaint, all sanctions on the act of verification will be suspended until the decision is made. It is worth noting that since 2009, entities of entrepreneurial activity disagree with the results of acts of inspections are given 10 days to appeal decisions. If during this period from the taxpayer does not arrive written objectionsThe act will be considered entered into legal force.
If the entity of entrepreneurial activity plans to submit an appeal on the decision of the tax authority, which has not yet entered into force, then for this it is given only 10 days, from the moment of receipt of the act for familiarization and signing. This rule is spelled out in Article 139 Tax Code Russia. In accordance with Art. 140 Tax Code of the Russian Federation, a complaint check can be carried out within a month from the date of receipt of the document.
If the complaint is filed by the decision of the tax authority that has already entered into force, which was not appealed on appeal, then for this procedure, the law has allocated a longer period - 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 the consideration of the complaint and possible further action
If the entity of entrepreneurial activity was denied the satisfaction of the requirements set out in the complaint, but he does not want to carry out unlawful decisions of the tax authorities, he needs to go to court. For this you will have to make statement of claimto which in obligatory You need to attach documents that can act as an evidence base.
