Who controls the work of the tax inspectorate. Complaint to the tax office

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 tax office.
• A reference to the provisions of regulatory legal acts, confirming that the rights or legitimate interests of 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 dissatisfied citizen has the right to go to the territorial body or the 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. An application must be made in accordance with current rules and bring 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.

Who needs to know: manager, accountant, lawyer.

With the introduction of the institution of mandatory pre-trial appeal against decisions of tax authorities to hold (refuse to hold) accountable for tax offenses the taxpayer is already accustomed to the fact that before sending an application to the court, it is necessary to prepare an appropriate complaint to a higher tax authority.

With regard to appealing against decisions, it can be said that in the mind of an ordinary taxpayer, the idea has formed that only the Departments of the Federal tax service by subjects Russian Federation. These representations are also based on the texts of the decisions of the tax inspectorates, which explain the right of the taxpayer to appeal against the said decision to a specific department.

At the same time, the Federal Tax Service, i.e. its central office .

Thus, the taxpayer has the right to consistently appeal against the decision of the low-level tax authority that does not suit him to the Federal Tax Service and then to the Federal Tax Service (hereinafter referred to as 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 relating to the deadlines for filing a complaint and its consideration.

Below we will consider two cases of calculating the terms, depending on whether the decision of the lower tax authority was appealed to the Federal Tax Service 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 came 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 response to the Federal Tax Service of Russia.

If the taxpayer has exercised the right to appeal, then the decision of the lower tax authority that has entered into force and the decision of the Federal Tax Service on the complaint, which approved the decision of the Federal Tax Service, can be appealed within three months to the Federal Tax Service of Russia.

The term for consideration of a taxpayer's application to the Federal Tax Service of Russia is one month from the date of registration of the corresponding application and can be extended for another 15 days if it is necessary to request documents from the Federal Tax Service.

A taxpayer's complaint should be filed directly with the Federal Tax Service of Russia (127381, Moscow, Neglinnaya st., 23). To control the deadline for receiving a complaint from the Federal Tax Service of Russia, we recommend sending a complaint with a return receipt or tracking the movement of a registered postal item using the www.russianpost.ru website service.

You can find out about the results of the consideration of the taxpayer's complaint by obtaining an incoming number from the expedition of the Federal Tax Service of Russia - the unit responsible for receiving and registering applications, and then contacting the appropriate department that 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 over the phone whether his complaint is satisfied or not, limiting himself to indicating the date the answer was sent to the address of 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 relevant Federal Tax Service, to which the central office brings information on complaints promptly using Email. At least this is how things are in the Sverdlovsk region.

Now let's talk about the benefits of appealing decisions to the Federal Tax Service of Russia using 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, interest and penalties were assessed. 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 conclusions of the IFTS.

After additional control measures the tax authority sent a notification to the entrepreneur about the appointment of the place, time and date for consideration of the audit materials (taking into account additional information received). Considering that the taxpayer was duly notified, the Federal Tax Service Inspectorate decided 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 fully supported the lower tax authority in its decision, to the Federal Tax Service of Russia.

As was established during the consideration of complaints, the notice to the taxpayer, firstly, was not delivered, and, secondly, it was signed not by the head or deputy head of the tax authority, but by the inspector who conducted the audit. Interestingly, these violations of the procedure for reviewing tax audit materials were assessed by the Federal Tax Service as insignificant and not entailing the automatic cancellation of the decision of a lower tax authority, while, according to the Federal Tax Service of Russia, the deviations from the procedure established by the Tax Code made by the Federal Tax Service are so serious that the decision of the tax authority, and also, 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 obvious violations of the lower tax authority, the central apparatus of the Federal Tax Service of Russia still has the courage to consider the case objectively in certain cases, which should be used by every taxpayer, configured for their active protection.