Tax inspection Write a complaint online. Complaint to the superior tax authority. Sample

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 of the Russian Federation taxpayers of tax (hereinafter in this chapter - taxpayers) are recognized by persons on which in accordance with the legislation Russian Federation Registered vehicles recognized as 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 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, as the supervisory authority, is obliged to check, on the fact of illegally imposed requirements for me.

Based on Art. 10 of the Federal Law of the Russian Federation of 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;

"" ________________ ____________________________________

Complaint is legitimate way fight against violation of the rights of physical and legal entities. Defend their interests in the event of unlawful actions by the federal tax Service, I can start writing complaints. Consider a question more.

If the tax authorities violated your rights and you have evidence of this, then it is possible to appeal against unlawful actions. At the legislative level, the procedure for submission, the timing of consideration of complaints against actions or inaction of tax authorities is described in Article 139 of the Tax Code of the Russian Federation. You need to start with the writing of the text of the complaint. It follows:

specify the tax authority data to which you appeal (name, address)
specify the data of your organization or IP (company details, name, your position, OGRN, INN, contact details)
say out the text of the complaint itself, indicating the evidence of illegal action or inaction tax, scans or screenshots of documents (audit act)
clearly express your position, bring the grounds and references to the norms of the Tax Code of the Russian Federation
denote the position of the tax on your issue
specify what solution you want to achieve: cancellation of the tax authority or a change in the decision.

You can file a complaint through personal Area The taxpayer on the official website of the FTS online (there you can check the current status of your complaint and the solution for it), personally or through the representative - to the office or window of the reception of the tax authority documents, send documents by registered mail of Russia, preferably with the description of the investment.

Where to send a tax complaint

To submit a complaint against illegal actions or inaction on the part of the tax / its employee can be within one year. It is important that this period is counted since the detection of a violation (according to Art. 139 of the Tax Code of the Russian Federation). After filing a complaint tax authority Within three days, it is obliged to send it to the main control instance. You can send a complaint:

In the higher authority of the FNS, since it can cancel the actions of the subordinates. The Office of the Federal Tax Service cancels the decisions of regional tax.
To court. Judicial authorities Consider complaints of any type, but be prepared for tightening the process. Consideration of the complaints in court - the matter is unprecedented. Although in some cases write to the higher tax authority and to achieve a positive will be much longer.
To the prosecutor's office. But the question will reach until consideration, only if he has a criminal bias. For example, the abuse of official authority.

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Sample complaint

Tax name and address

Name of legal entity, FULL NAM

OGRN, INN / CAT

Legal and postal address.

Contact details

A complaint
on actions / inaction officials specific tax authority
either the name and props of the applied act and the name of the tax authority, his adopted

The essence of complaints: Describe the circumstances that contributed to the violation of its rights and legitimate interests on the part of the officials of the tax authority. In the event of an appeal of a particular tax authority, the applicant's arguments are preferred with reference to the norms of legislation, documents and other information confirming these circumstances.

In connection with the above, I ask: the applicant's request to understand the current situation in the event of an appeal of the actions (inaction) of the tax authority officials and recognize the actions or inaction of officials illegal or to cancel the applied Act of the Tax Authority.

Applications:
1. Documents (certified copies) confirming the validity of the arguments set out in the complaint.
2. Documents confirming the powers of the representative in the event of the signing of the complaint by the representative by proxy.

Position, FULL NAME, Signature, Date

Within three days from the moment of filing a complaint to the tax, it will have to be directed to the higher authority. The decision on the case is to endure within 15 days from the date of acceptance of the application. But by the indication of the head of the Office, this period may increase by another 15 days.

FTS may leave a complaint without consideration in several cases:

if it is filed with a violation of the order prescribed in Art. 139.2 NK RF
the statement does not have abnormative tax acts, specific actions are not specified, as a result of which the taxpayer rights were violated.
violated filing time
the complaint is withdrawn by the applicant himself
the complaint with the same composition has already been sent from the same applicant.
before making a decision, the tax authority eliminated the stated violations

The fact that the complaint will be left without consideration of the FNS is obliged to notify within five days from the date of its receipt or a statement about the revocation. However, this does not deprive you of the right to reverse the complaint (Art. 139.3 of the Tax Code of the Russian Federation).

As a result of the consideration of the complaint, the management of the FTS will make one of the following decisions:

on the holding of additional measures of tax control
on bringing to responsibility for tax offense
on refusal to bring to responsibility for tax offense
on attracting a person to responsibility for the tax offense
on refusal to attract a person to responsibility for the tax offense

If the decision of the higher tax authority does not suit you, then it can be appealed to the appeal complaint.

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If the FNS authority on the subject ruled the decision you disagree with the Federal Tax Service or to court. Time during which you can write statement of claim The court is 10 days from the date of receipt of the decision on the case by the superior instance of the FTS. Requirements for the design of the appeal are similar to the requirements for the design of the complaint.

The appeal is submitted to the superior instance, but through the tax authority, whose decision appeals. For inspections of the Federal Tax Service of Russia, the supervisory tax authority is the management of the Federal Tax Service of Russia for the relevant subject. For the management of the Federal Tax Service of Russia on the subjects and for interregional inspections of the Federal Tax Service of the Federal Tax Service, the substain tax authority is the Federal Tax Service.

The decision on the appeal is carried out within one month from the date of its receipt. This period can be increased to two months. It should be noted that having received the appeal, the FNS understands that its decision did not take effect, and does not set the requirements for the payment of tax, penalties, a fine on the appealed decision.

Read Articles on Taxes and Store Reporting:

Competent compile complaints tax inspection - The right of any self-respecting entrepreneur or frequent person. This document denotes knowledge of its authority and disagreement with the actions or inaction of the tax service.

Files

What forms of violations can be appealed

You can make such a complaint in different situations, for example:

incorrect taxation of taxes, errors in the amount or misunderstanding of actions in this matter as a whole;
reaching a variety of fines without the right to it;
delay tax deduction For more than four months (or more than one, legal disputes are still underway at this expense);
invalid final results of the tax inspection or in general their absence.

You can submit a document within any time. This concerns both the time after the inspection and the formal principle. You can also submit it in general in the absence of inspections on its own initiative. For example, when delayed cashput to pay the law.

What should be in the document

The complaint can also be compiled in free form, but at the same time all the requirements and nuances listed in the Federal Law No. 59-FZ of May 2, 2006 should be taken into account. There are quite a lot of them. If the document is compiled independently, then there is probability to skip one or more mandatory nuances.

Thus, in order for no data to be missed and the complaint was adopted, it is better to take advantage of the ready-made application forms. This is the lion's share of those applied on this issue.

On whose name is

The document is addressed to a specific official who stands at the head of the Federal Tax Service, Directory or IFSN. The feeding complaint can decide which level to choose for its purposes, independently. This is clearly spelled out in 138 article. Tax Code Russia. It is also permissible to compile a complaint and send it to all three levels of the tax inspectorate.

If the reason for the appeal in the incorrect collection of collection to the account or return of any duty, then you will have to contact the court for administrative offenses. Complaints in the FNS of this type are not considered, but sent there.

If there was a blatant exceeding the authority or conscious actions of the tax inspector, which entailed the deplorable consequences (including malicious disorders), the appeal should be written immediately to the prosecutor's office. For these cases will be inappropriate communication with the authorities of the Federal Tax Service.

In what form is served

The complaint can be filed:

personally in hand, with full-time communication;
through fax;
by shipping by mail or through the delivery service.

If the paper is printed, filled into paper And she was transferred personally to the recipient, the receiving party is obliged to give you a written confirmation that this document has entered them, with the print and signature of the Federal Tax Service.

This rule is very important, since when contacting the court, such information will be in force and will allow to prove the fact of the transfer of complaints to the employee.

Also exist electronic form Submission of this document. To do this, you need to register on the FNS website, making your data, and fill the appropriate fields in the drop-down form. Then the official is obliged to quickly consider the complaint and provide an answer about the incident.

Composite parts complaint

In the upper right corner, two main points are indicated:

Contact details and accurate name of the receiving authority, including location. FTS, IFTS or subject's management.
The name of the person or organization that the complaint was. It may be an IP, an organization or private person. Optionally, it is permissible to specify the address, contact phone, fax and other information.

After contacts, in the middle of the sheet, the name of the "Complaint" document is located. The text next to this should briefly and clearly explain the state of affairs.

You can describe both any actions of employees and the inaction of the tax authority as a whole. For example, there are often situations where the application for a tax deduction was filed by all the rules, and the funds are not accrued. This is exactly the case when a complaint is required. It is also desirable to refer to:

number and date of the act or other document, the appeal of which is discussed;
arguments in their defense;
references to the case of the case;
paper having legal forceconfirming the circumstances described.

The most important requirement is to avoid subjectivity and vote.

In the form there are two parts of the document. One describes the current situation, the second - offers a way to exit it. Moreover, the information comes in the form of a request. It can be formulated as:

find a solution;
cancel any decision;
candle cash;
change part of the adopted document;
adopt a new decision on the appealed case, etc.

We complete the paper list of applications (their copies must accompany the complaint), signature with decoding and submission date.

Consideration time

The term in which the complaint must be officially registered, according to the law - three working days. And any actions (answer) when contacting the applicant has the right to get a maximum a month after the appeal.

Otherwise, the tax officer has the right to notify the extension. But such a delay should not exceed one month and is given once.

If the FNS acts differently, then this is the basis for appealing to courts.

Possible mistakes

When describing the situation in free form, the emotional factor is to exclude as much as possible. Alternatively, only facts are needed in a complaint about the tax inspection, documented and legally reasonable. Only in this case it is possible to achieve a legitimate settlement of the situation.

With violations in the work of the Tax Inspectorate, entrepreneurs and ordinary citizens are facing. Unlawful imposition of fines, incorrect tax obligations, failure to submit deductions, rudeness and non-professionalism in the work of the IFSS specialists - all these reasons make citizens think about how to write a letter to the tax.

The company's website indicates that citizens have the right to challenge the decisions or inaction of tax authorities, if these acts violate their rights (Art. 137 of the Tax Code of the Russian Federation). To report admitted violation and restore justice, you need to specialists from the IFSN.

The claim is compiled in writing, with respect to the norms of business vocabulary. It must be prepared according to the following model:

Full name and address of the authors of the author-citizen or full name and legal address Applying an organization.
The number of the document published by the IFNS, the provisions of which are subject to appeal, the description of the act of tax authorities that caused the dissatisfaction of the author of the appeal. It is necessary to state the situation fully, but concise.
The name of the IFTS (number, location), to which the company or the physically decided to complain about the tax inspectorate.
The reference to the provisions of regulatory acts confirming that the rights or legitimate interests of the auto-compiler are violated.
Requirements that outlines a person submitting a statement.

So as not to be mistaken and do not miss important details, it is necessary to repel from a sample application to the tax inspection.

In circulation, it is recommended to specify the author's contact details (telephone number, mail), where the tax authorities are directed. In the descriptive part, it is not forbidden to describe any facts that can shed light on the situation.

The appeal is prepared in free form and signs by the author or his representative. In the second case, the appeal is a power of attorney confirming its powers.

The application to the IFTS should be accompanied by documentation confirming the correctness of the author-compiler. Sample application for tax:

Direction of application

Where to complain about the tax inspection? The appeal is sent to TU IFNS, whose work caused complaints from a citizen. His staff will transfer a statement to the higher authority. You can convert the claim in the following ways:

call on hot line;
contact via the Internet (official website of the IFTS) - https://www.nalog.ru/rn77/fl/interest/complaint/;
personally with a written statement;
direct the complaint by mail.

Complaint by phone

In order for the tax inspectorate, you can call the hot line 8 800 2222222. Its specialists will advise a citizen or the organization for questions of interest, will record discontent (illegal penalty or another example of violations).

You can call the specific division of the IFNS. Phone directory is presented on the official website of the tax inspection.

If you complain about the phone, make your appeal to respond to the following requirements:

informativeness;
lack of insults and informal vocabulary;
compliance with the issues of IFTS;
the presence of evidence of the violation.

Practice shows that the phone call is the least effective method. To quickly restore justice, go to the site and write a complaint online or send a paper handle personally (by mail).

Personal appeal

To transfer the appeal to the tax, you can visit this instance personally. An unhappy citizen is entitled to go to the territorial body or central apparatus. He will be asked to present a passport, find out what the essence of the appeal. If the oral conversation is not enough, the employee of the IFTS will help to make a statement.

To get not to an ordinary specialist, but to the manager, a preliminary recording is required. Depending on the degree of workload of the authorities, the schedule changes, and you need to be ready to wait 1-2 weeks.

Persons who decided to write an application to the tax traditionally pays more attention than citizens contacting the hotline. It is necessary to create an appeal in accordance with the applicable rules and bring at the address: Moscow, Neglinnaya ul. 23. Prepare two copies of the document: one will remain in the tax, the second will be returned to you with a mark on receipt.

Another option is suitable for residents of the regions that complain about IFTS. They write appeals and send them to mail at the specified address. You must select the type of sending "Custom". The documents submitted in this way are considered in the standard order.

The law must be honored, and this should not only be taxpayers, but also tax authorities. That's just they often forget about it. True, the Federal Tax Service of Russia reported to reduce the number of taxpayer complaints (firms and entrepreneurs) by 12% (for 9 months of 2016 compared to the same period of 2015). Yes, there is a reduction in pre-trial tax disputes, yes, the tax authorities take into account judicial practice. And yet the law in tax activities is not always respected. And what if the violation is obvious?

Choosing a way of protection

Some paths. You can choose only one, you can combine several, but what exactly? It may seem a casus, but you can ask about this right from the tax authorities. After all, as you know, the tax authorities should inform taxpayers for free, including the rights of taxpayers (sub. 4 of paragraph 1 of Art. 32 of the Tax Code of the Russian Federation). It can be done:

by phone (8-800-222-22-22);
on the Internet (http://www.nalog.ru);
personally or in writing (127381, Moscow, ul. Neglinnaya, d. 23 or at the address of its tax inspectorate).

It should be remembered that with written appeal to respond 30 days (which successfully can be used to delay the time so that the limitation period has expired).

Up to bosses

Appeal to a higher official of the tax authority is a very effective measure that allows you to maintain a good relationship.

Most convenient way Appeals - through the personal account on the site nalog.ru. Despite the "innovativeness" of the method, the procedure for consideration of appeals established by law is fully covered on it (this is meant by the Federal Law of 02.05.2006 N 59-FZ, which, despite the name, applies to the appeals of legal entities). In general, it does not matter, in what form you appeal - with a statement or with a complaint. The main thing is to comply with uniform requirements and indicate:

FULL NAME. the addressee - an official to which you appeal (or his position);
their full name;
address for an answer (postal or electronic);
essence of circulation -

and all this sign (own or appropriate electronic signature). Confirming documents are attached to necessity and if available.

Refuse to accept the appeal Address is not entitled, it must in any case be taken, registered (within 3 days from the date of receipt) and considered (within 30 calendar days from the date of his registration). The official is entitled to send your letter to another person if the decision affecting your question beyond its competence.

The answer is sent or in writing, or by e-mail, or through the personal account (depends on what method you indicated in circulation). In general, without a response, the appeal remains in strictly defined cases:

the applicant forgot to specify his last name or address for the answer;
in circulation, non-parliamentary (obscene or offensive) expressions are used, as well as threats;
the text is unreadable and (or) contains the question for which the answers have repeatedly repeatedly, and there are no new arguments.

In the case (although it is unlikely) if the official violates the procedure for consideration of the appeal, that is, the grounds for setting an administrative responsibility (a fine of 5,000 to 10,000 rubles (Article 5.59 of the Code of Administrative Medical University)).

Complaint to the higher tax authority

Taxpayers have the right to appeal:

acts of tax authorities of an abnormative nature;
actions or inaction of their officials -

if, in their opinion, acts, actions (inaction) violate their rights. Appeal can be issued as (fed to a solution that has not entered legal force) Or as a traditional complaint. Traditional complaint is supplied for challenging:

an act of abnormative (i.e. individually defined, one-time, relative to a particular taxpayer) of the nature that has already entered into legal force;
action (inactions) of officials, including decisions about or credit, "freezing" of accounts, bringing to responsibility, detaching tax and penalties, etc.

Both types of complaints are directed strictly through the tax inspectorate, which adopted the disputed decision or allowed illegal actions (inaction), which within three days from the date of receipt directs and, and its materials into a higher tax authority.

Note: Having received the usual (not appeal) complaint, the tax authorities are obliged to take measures to eliminate violations of the applicant's rights and report this to a higher tax authority for three days from the date of the elimination of violations (paragraph 1.1 of Art. 139 of the Tax Code of the Russian Federation).

The usual complaint is served during the year from the day:

when the taxpayer learned (it was supposed to learn) about the violation of his rights;
if the decision came into force on bringing to responsibility or the decision to refuse to bring to justice, which was not appealed in appeal;
decisions, if the decision made by the results of the consideration of materials appealed tax audit The consolidated group of taxpayers, which was not appealed in appeal.

The appeal is submitted only until the day of entry into force of the appealed decision.

Requirements for the form and content of both complaints are identical, but the appeal itself can only be submitted in writing, through a personal account or telecommunication channels (e-mail it is possible). Indicated in addition to general data (Full name, names, addresses, ways to obtain a response, etc.):

details of the applied act of non-normative character, actions (inaction);
the name of the tax authority, the act, actions (inaction) of whose officials appealed;
the grounds for which the person who gives the complaint believes that his rights are violated;
applicant requirements.

The complaint can be attached:

documents confirming the circumstances on which the taxpayer basizals its requirements;
the calculation of the incapachable amounts of taxes, collecting, penalties, fines, tax deductions, to which the taxpayer claims, and other calculations;
power of attorney or other documents confirming the powers of the person who signed the complaint (if the complaint is signed not by the applicant's taxpayer himself).

The documents have this kind of nuance: the documents presented together with the complaint and the additional documents submitted during the consideration of the appropriate complaint before it decisions are considered to be considered a higher tax authority if the person who submitted the complaint presented an explanation of the reasons why it was impossible Timely submission of such documents to the tax authority, the solution of which is appealed (paragraph 4 of Art. 140 of the Tax Code of the Russian Federation). Taxists often understand it like this: documents can be taken into account only if the applicant can justify the reasons why it was impossible to submit their inspection, the solution of which appeals. This does not mean that documents can not be taken. The law does not require a taxpayer to document the fact that it was impossible to submit such documents to the tax authority in a timely manner, the solution of which appeals. The courts indicate that:

Of the Tax Code of the Russian Federation (paragraph 4 of Art. 140 of the Tax Code of the Russian Federation) obliges the applicant to submit an explanation on the reasons for the impossibility of submission specified documents During the inspection (Resolution of the AS of the Volga District of 12.08.2015 n F06-26273 / 2015 in case No. A55-22321 / 2014);
the tax authorities are not entitled to refuse to consider the submitted documents due to the documentary unconfiguration of the factory of the fact set forth in the explanations provided: in fact, this presentation of additional requirements not provided for by the Tax Code of the Russian Federation, the provisions of which obliges to submit only to the explanation (Resolution of the Eleventh Arbitration Court of Appeal from 06.04.2015 N 11AP -2554/2015).

"Explanations" is not the same as "documentary confirmation" (see, for example, Art. 88 of the Tax Code of the Russian Federation). So if the higher tax authority refused to consider additional documents with reference to the fact that the documentary confirmation of the absence of controversial documents at the time of the audit and deciding on its results is not presented, then the court will most likely consider this position unlawful. Moreover, in the case of submission of additional evidence, the tax authorities have the right to ask the court to announce a break or postpone the meeting, giving them the opportunity to familiarize and submit the evidence of their evidence (paragraph 78 of the Resolution of the Plenum of the Supreme Court of the Russian Federation of July 30, 2013 No. 57).

Challenging does not suspend the execution of the applied act, but there is an exception. In case of appealing by the decision of the decision on bringing to responsibility (or decisions on refusal to bring to responsibility), the execution of the contested decision may be suspended. For this, in addition to the complaint, you must submit:

statement of suspension;
bank guaranteeon which the Bank undertakes to pay monetary sum In the amount of tax (collection, penal, fine), not paid to the appealed solution.

Options for solutions based on the consideration of the complaint:

leave without satisfaction;
cancel the act of the tax authority of an abnormative nature;
cancel the decision of the tax inspection (fully or in part);
cancel the solution and adopt a new one;
to recognize the actions (inaction) of inspection officials illegal and make a decision on the merits.

It should be noted that the solution of the higher tax authority may be appealed (in the FTS of Russia within 3 months from the date of adoption).

To prosecutor

Amazes an incredible variety of ways of circulation. In addition to traditional ways (in writing, orally, in in electronic formatThrough the Internet reception) even telegraph and fax can be used.

For formal details, it makes sense to explore the Federal Law of January 17, 1992 No. 2202-1 "On the Prosecutor's Office of the Russian Federation", as well as the Instruction on the procedure for consideration of appeals and reception of citizens in the prosecution authorities of the Russian Federation (approved by the order of the Prosecutor General of January 30, 2013 No. 45) They are posted in open access on the official website of the General Prosecutor's Office (GenProc.gov.ru). There, by the way, there is an Internet reception. To avoid disappointments, it is necessary to understand that the subject of prosecutor's supervision among other things is the observance of the Constitution of the Russian Federation and the laws, respect for the rights and freedoms of man and citizen. In other words, the basis for the adoption of measures of prosecutorial response is a message about violations of legislation, rights, freedoms and interests (both a person and citizen and legal entities and entrepreneurs). In practice, this means that there is no point in the prosecutor to demand, for example, to recalculate the calculation made by tax authorities, but can be referred to in violation of the tax audit procedure, tax recovery, etc.

Appeal to the prosecution authorities can be issued as a statement or complaint, but in any case should contain:

the name of the prosecutor's office (FF, the post of addresses);
FULL NAME. applicant, address for response (postal or electronic);
essence of the question;
signature and date.

The appeal can be directed both to the prosecutor's office at the location of the applicant and the prosecutor's office at the location of the tax inspection, which complains.

Having established a violation fact, the prosecutor should make an idea of \u200b\u200beliminating violations of the law into a tax inspection (official), in whose competence to eliminate violations. The idea is subject to urgent consideration.

For a month, concrete measures should be taken to eliminate the violations of the law, their causes and conditions that contribute to them, and the results should be reported to the prosecutor in writing.

Species of the prosecutor's response are very effective:

decree on the initiation of production administrative offense;
the direction of the prosecutor to the official of the warning about the inadmissibility of violation of the law.

It happens, although it is infrequent that the prosecutors are cooling. Then it remains to be applied only to the court. Thus, the taxpayer sent a statement to the UFNS, containing information about tax evasion by a group of entrepreneurs, and confirming documents for 48 sheets. Materials were transferred to the appropriate tax inspection, but already on 9 sheets. The loss of 39 sheets brought into dark thoughts, and the taxpayer requested the prosecutor's office to spend a thorough check of the above facts and consider bringing an official to the appropriate type of responsibility (administrative or criminal). The court is recognized as illegal the inaction of the prosecutor's office, expressed in the failure to decide on the administrative responsibility of the Official of the UFNS, failure to provide an answer to the application for initiating a criminal case, the head of the specified interested person is entrusted with the obligation to eliminate admitted applicant's rights violations (the appellate definition of the Sverdlovsk Regional Court of January 15, 2014 N 33-532 / 2014).

To court but not immediately

Tax Code establishes mandatory pre-trial order settlement of the dispute (paragraph 2 of Art. 138 of the Tax Code of the Russian Federation). You can contact the court not only when the higher tax authority did not listen to your complaints, but then when he just ignored them without making a decision at all. By the way, it is possible to appeal against the decision of the higher authority immediately to the court, without circulation even in a higher one.

Now we will not affect the noble case of appealing the regulatory legal acts of tax authorities (for those who wish, the study of Chapter 21 of the Administrative Judicial Code of the Russian Federation (CAS RF)) is obligatory.

We focus on a more common and landed - appealing of abnormative legal acts, solutions and actions (inaction) of tax authorities and their officials.

Forms of appeal to court Such (Art. 4 APC RF):

the statement of claim - on economic disputes and other cases arising from civil legal relations;
statement - on cases arising from administrative and other public legal relations, in cases of insolvency (bankruptcy), for special production, and in other cases provided for in the APC RF;
a complaint - when contacting the arbitration court of appeal and cassation instances, as well as in other cases provided for by the APC RF and other federal laws.

The taxpayer (no matter, a citizen or organization) is entitled to contact the arbitration court with a statement on the recognition of invalid non-normative legal acts, illegal decisions and the actions (inaction) of tax authorities, officials, if it believes that the abnormative legal act, decision and action (inaction):

do not comply with the law (another regulatory act);
violate his entrepreneurial and economic rights and interests;
oblige something to do without legal grounds;
in other ways, impede the implementation of entrepreneurial and other economic activities.

The deadline for submission of the application is three months from the day when the taxpayer became aware of the violation of his rights and legitimate interests (unless otherwise established federal law), But the term missing for a good reason may be restored by the court (paragraph 4 of Art. 198 of the APC RF).

Requirements for the application are listed in Article 125 of the APC RF (Part 1, paragraph 1 - 2 and 10 hours 2, part 3). In particular, there must be specified:

rights and legitimate interests, which, according to the applicant, are violated by the contested act, solutions or actions (inaction);
laws and other regulatory acts, which, according to the applicant, does not correspond to the disputed ACT, decision or action (inaction) -

and also stated a requirement for the recognition of an abnormative-legal act invalid (decisions, actions (inaction) - illegal).

This kind of case should be considered by the judge alone in a period not exceeding three months from the date of receipt of the application (this period includes and the preparation of the case judicial proceedings, and the decision on the case, unless otherwise provided by law). The extension is possible up to six months by the Chairman of the Court on the motivated statement of the judge. The grounds for extension are the special complexity of cases, a significant number of participants in the arbitration process (paragraph 1 of Art. 200 of the APC RF).

The decision of the Arbitration Court of the First Instance, which did not enter into force may be appealed to the Court of Appeal. The appeal may be filed within a month after the adoption by the Arbitration Court of the first instance of the contested decision (Art. 259 of the APC RF). Further, it is possible to consider the case in the order of cassation (if this is not prohibited by law (paragraph 1 of Art. 273 of the APC RF)) on the period of no more than two months from the date of entry into force of the appealed decision, the decree of the Arbitration Court (unless otherwise provided by the APC RF ( Art. 276 APC RF)). And then it is possible to revise in order of supervision by the Presidium of the Armed Forces of the Russian Federation (ch. 36.1 of the APC RF) on time:

no more than 2 months if it was not exterminated;
not more than 3 months, if the case was estimated, not counting the time from the day of the delivery of the case before the day of his receipt in the Armed Forces of the Russian Federation.