Hot tax line. Tax inspections. About tax inspections, taxes and fees

The tax service hotline is a telephone service through which taxpayers can remotely resolve many issues that arise in order to obtain background information.

It relieves a person of the need to go to the inspection to resolve minor issues and reduces the burden on local IFTS employees. The service will be useful in some other situations.

The hotline of the tax inspectorate is a specialized service for providing taxpayers with various background information. It operates around the clock and is actually a call center for getting answers to a variety of questions related to the work of the Federal Tax Service, paying taxes, registering a business, etc.

For the convenience of citizens, there is a single tax hotline telephone number 8-800-22-22-22-2.

All calls to this number are completely free of charge from any Russian phones. A single number has been operating since September 2015.

Important. All calls to the hotline are recorded, recorded and analyzed in the future.

Although the service operates around the clock, specialists only receive calls during business hours. The rest of the time, the taxpayer can use the autoinformer to obtain information. But its possibilities, unfortunately, are very limited.

If a citizen wants to contact the service inspectorate directly, he can find her phone number on the website of the tax service. The hotline available via the all-Russian toll-free number does not allow switching to the IFTS.

Important. A separate number is open around the clock for reporting facts of corruption - +7-495-91-30-07-0. Each region also has its own hotlines. They are listed on the FTS website.

When to contact?

You can contact the information support center if you have any questions related to the payment of taxes, reporting, the provision of other services of the Federal Tax Service and the operation of its interactive services. But keep in mind that personal information by service operators in most cases will not be announced. It can be obtained only by contacting the Federal Tax Service in person or using interactive services. These restrictions are set for security and tax secrecy purposes.

• Deadlines for paying tax payments, as well as filing various types of declarations.
• Working hours of specific tax authorities and their addresses.
• General questions on registration of organizations and entrepreneurs.
• The procedure for registration and calculation of tax deductions of various types.
• Information about the operation of electronic services of the Federal Tax Service, receiving instructions for performing certain actions in them.

Center operators use in their work information from a single database and legislative acts. The information that they can provide is constantly updated and supplemented.

Important. Consultation of a specialist of the center is of reference and informational nature. It is not the official position of the Federal Tax Service. Legally relevant information can be obtained from legislative acts and other official documents.

Tax audit what to do? Tax audit, tax inspection, business audit

Alternative ways to get information and advice

It is not always easy to reach the hotline, and some questions are quite difficult to explain during a telephone conversation or personal information is required to resolve them.

In this case, the taxpayer can use one of the following ways to obtain information:

• Personal accounts of the Federal Tax Service. For each category of taxpayers - jur. persons, individual entrepreneurs, individuals persons created interactive services - "Personal Accounts". In them, you can always get information about the current state of settlements with the budget, debts and overpayments on taxes, as well as resolve most issues by contacting your IFTS in electronic form.
• Personal appeal to the IFTS. Inspections receive citizens on various issues. When applying to the IFTS, the taxpayer must have a passport with him, and in some cases also a power of attorney or a document confirming the right to act on behalf of the organization without a power of attorney.
• Mailing. If you need to get an official response from the IFTS, then the request can be sent by letter by regular mail. After its consideration, the employees of the Federal Tax Service will also send a response in writing with a signature and, if necessary, a seal.
• Electronic service on the website of the Federal Tax Service. You can apply with an application, offer or ask a question about the operation of online services through a special section of the tax service website. You can find the relevant links to forms for creating appeals in the "Contacts" section.

The tax service hotline allows you to get answers to many questions without visiting the IFTS. This is convenient and saves taxpayers time. But still, it must be borne in mind that some problems cannot be solved over the phone.

If you made a mistake and the taxes went to the wrong place, file with the IFTS to correct the company's mistake.

The telephone numbers of tax departments that accept applications for errors made in payments are given below.

FTS hotline phone

Telephone hotline of the Federal Tax Service of the Russian Federation
8 800 222 2222

The contact center of the Federal Tax Service will work in enhanced mode until the end of the year

The telephone line, where citizens can get answers to their questions regarding the payment of "personal" taxes, is now open on Saturdays.

So, before the end of the year, you can contact the contact center of the Federal Tax Service by phone 8-800-222-22-22 and ask a tax question that interests you:

• on Mondays and Wednesdays from 9.00 to 18.00;
• on Tuesdays and Thursdays from 9.00 to 20.00;
• on Friday from 9.00 to 16.45;
• on Saturday from 9.00 to 16.00.

Three options when it is impossible to get through to the IFTS

Often, the Federal Tax Service sends requests and requirements to organizations. There are a lot of incomprehensible things and it is difficult for accountants to understand what the tax authorities really want from them. It is often impossible to call the number indicated in the requirement and clarify. No one answers the calls, and they don't answer all the phone numbers of the desired department or even the entire inspection.

How to act in such a "dead end" situation?

1. First, call not directly to the inspection, but through the federal number of the Federal Tax Service: 8-800-222-22-22. Report that no one picks up the phone on such and such a tax third day, list names and phone numbers. Then they themselves, as a rule, call back.

2. Take advantage of electronic document management by writing a non-formalized letter with a question and an explanation about the impossibility of getting through and indicating contacts. Usually, inspectors always call back or also answer in a non-formalized letter. When disassembling this fact, one can operate that the taxpayer did not ignore the problem and tried to contact the inspector. This method works with tax, pension, Rosstat.

3. If nothing else helps, . Any complaint affects the bonuses for employees of the IFTS.

Table of regional IFTS, Addresses and telephone numbers of Tax Inspection Departments

The tax authorities of Russia carry out, first of all, control over the exact observance of tax legislation and mandatory payments, the correctness and timely transfer of payments to the budget of the Russian Federation. In addition, every citizen of Russia can contact the tax authorities by free phone. What are the most frequent questions of the Tax Service hotline? In order to answer this question, it is necessary to analyze what the Federal Tax Service of Russia does.

The hotline of the Federal Tax Service is available to everyone. In the form in which it exists today, it was transformed from the Ministry of the Russian Federation for Taxes and Duties, in 2004.

The main tasks and functions performed by the tax authorities are:

Tax authorities registration, emerging legal and individual enterprises. All their further activities (reporting, timely accrual and deduction of taxes, change of the type of taxation, closing of the enterprise, registration of the bankruptcy procedure) are closely monitored by the controlling tax authorities.

The Federal Tax Service carries out its activities itself, as well as through its bodies in the territories, directly cooperating with other executive authorities.

Contacts with the Federal Tax Service of Russia

In order to ask your questions, a free tax service hotline has been created. The tax service hotline is 8 800 2222-222.

The hotline of the tax service of Russia is open on weekdays from Monday to Friday from 9 am. On Mondays and Wednesdays until 18:00, on Tuesdays and Thursdays - until 20:00, on Fridays - until 16:45.

If you would like to get help information you are interested in, call the toll-free number 8 800 2222-222.

What is a free tax hotline? This means that any taxpayer can call the hotline free of charge either from a cell phone or from a landline.

An approximate list of questions to which you will receive an answer by phone:

• addresses and work schedule of central and territorial tax authorities;
• hours of reception of citizens and its order;
• how, and in what terms, applications or complaints of citizens are considered;
• if you applied with a request to any division of the Federal Tax Service of Russia, you can get the registration number of your letter where you applied, or of the territorial body where it was redirected for consideration;
• addresses or reference phones of services that directly consider applications;
• information that does not need to be collected, analyzed or summarized.

If you have questions about corruption in the tax authorities, a hotline is provided for such a case: +7 495 913-0070.

Web site

If you have any questions in the field of taxation, please visit the website of the Federal Tax Service at www.nalog.ru.

Here you can find phone numbers for help desks.

The necessary and useful service is available on the Internet site, namely: "Personal Account of the Taxpayer". This service is provided in three sections:

1. individuals, it enables:

1. individual entrepreneurs;
2. for legal entities, it enables:

• take operational information about existing debts to the budget, about overpayments, outstanding payments, fines;
• take your extract from the Unified State Register of Legal Entities;
• take your extract from the USRN;
• send requests for reconciliation acts on taxes or fees, certificates of tax calculations;
• send requests for details of calculations, whether they are outstanding or erroneous payments;
• initiate reconciliations of their calculations with the budget and send requests about it;
• receive data on the results of consideration of their applications or requests.

In order to be able to use the Internet service “Taxpayer's Personal Account”, you must obtain a registration card, in which the login and password will be indicated. You can get a card at any regional inspection. Obtaining another access method - with the help of ESIA operators, being present in person (post offices, MFC and others).

If you have any questions about taxation, the work of tax inspections, the procedure for receiving citizens, the hotline of the Russian tax service is at your service free of charge - 8 800 2222-222.

Free telephone hotline of the tax inspectorate - contact center of the Federal Tax Service for consultation

Application to the Federal Tax Service of the Russian Federation

Contacting the tax office can be submitted:

• verbally over the phone;
• personally (arriving at the tax office);
• in writing (by mail);
• electronically (most fast And simple way).

Save your time and nerves- use the electronic method of filing an appeal. How to do it?

The official website of the Federal Tax Service of the Russian Federation provides for the possibility of filing applications in electronic form (including to the territorial tax authorities). An appeal can be submitted on behalf of a legal entity and an individual (including an individual entrepreneur). All appeals are considered within the terms provided for by regulatory legal acts. Each appeal must indicate the full name and address of the author of the appeal (the answer is sent in writing to the specified address).

Watch the official video tutorial from the Federal Tax Service of the Russian Federation for filing complaints, appeals and questions to the tax service

Applications are not considered:

• if any certified copies of documents and / or the personal signature of the applicant are required for consideration;
• if it is impossible to answer without divulging state, tax or other secrets (protected by federal law);
• if the appeal contains obscene expressions, curses or threats;
• messages that are unreadable.

It is also possible to attach any files to the appeal (scans of documents, something else ...).

You can file an appeal with the tax office on this page of the official website of the Federal Tax Service of the Russian Federation.

Question:

Tell me, is there an obligation for tax inspectors to give oral or written advice to taxpayers? The fact is that our leadership turned to the head of the inspectorate with a question about holding a consultation. This was answered in a rude way, that the time of the tax inspectors is too expensive. Tell me, can we submit a request to the tax inspectorate and then, based on the response from the inspectorate, conduct or not conduct a transaction? And if the inspectorate has such an obligation, then, if possible, a reference to a normative act.

Answer:

According to Article 21 of the Tax Code (hereinafter referred to as the Tax Code), taxpayers have the right to receive free information (including in writing) from the tax authorities at their place of registration on applicable taxes and fees, legislation on taxes and fees and regulatory legal acts adopted in accordance with it. acts, the procedure for calculating and paying taxes and fees, the rights and obligations of taxpayers, the powers of tax authorities and their officials, as well as receive tax reporting forms and explanations on the procedure for filling them out.

In accordance with subparagraph 4 of paragraph 1 of article 32 of the Tax Code of the Russian Federation, the tax authorities are obliged “to inform free of charge (including in writing) taxpayers about applicable taxes and fees, legislation on taxes and fees and regulatory legal acts adopted in accordance with it, the procedure for calculating and paying taxes and fees, the rights and obligations of taxpayers, the powers of tax authorities and their officials, as well as provide tax reporting forms and explain the procedure for filling them out.

The tax authorities, in accordance with the current legislation and documents of higher authorities, determine which specific employees of the tax authorities carry out this kind of work. Therefore, not every employee of the tax inspectorate should provide this kind of information.

Legal advice on taxes

In addition, it should be taken into account that some taxpayers are trying to obtain information of a nature that is not related to the range of issues that the tax authority should cover. The tax authorities of Russia are not obliged to give opinions on the legality or illegality of planned or completed transactions.

However, they are obliged to give an answer on the tax consequences of certain actions of taxpayers in case of receiving such requests. Legal entities and entrepreneurs carry out entrepreneurial activities at their own risk (clause 1, article 2 of the Civil Code of the Russian Federation). This means that they must make their own decisions, including on the conclusion or non-conclusion of transactions and their conditions. The tax authority and its officials, as a general rule, are not liable for the consequences of the conclusion or non-execution of transactions by taxpayers on the basis of information provided by them, including incorrect information. This does not exclude the possibility for the taxpayer to file a claim or application with the judicial authorities.

At the same time, if the consultations of the tax authorities given to the taxpayers were incorrect and this led to the occurrence of arrears in taxes, penalties and fines, then the taxpayer acting on the basis of such consultations is exempted from paying fines. But from the payment of arrears and penalties, incorrect consultations do not save. Article 111 of the Tax Code of the Russian Federation speaks of exemption from liability (fines). Subparagraph 2 of paragraph 1 of this article calls the circumstance exempting from liability “the implementation by a taxpayer or tax agent of written explanations on the application of legislation on taxes and fees given by a financial authority or other authorized state body or their officials within their competence (these circumstances are established under the availability of relevant documents of these bodies, which, in terms of meaning and content, refer to the tax periods in which the tax offense was committed, regardless of the date of publication of these documents).

Shemetovich S. G.

Head of Law Department

ZAO United Consulting Group

Answers to questions are posted in the Legal Reference System "Code"

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Hotline of the Tax Service of Russia

A tax deduction is an exclusion from taxable income of a certain part of expenses, which is documented in the manner prescribed by law.

Types of tax deductions

According to tax legislation, there are the following categories of tax deductions: standard, property, social and professional tax deductions. Individuals with children under the age of 18 or individuals between the ages of 18 and 24 who are full-time students are eligible for standard deductions.

When does the right to a tax deduction arise?

The property tax deduction for personal income tax is applied when buying real estate in the territory of the Russian Federation: a land plot, an apartment, a house, as well as when selling real estate or a car that has been owned for less than 36 months. The tax deduction will not apply if the property was acquired from an employer, relatives or other interdependent persons, or if the individual has already used his tax deduction. Social tax deduction is used to compensate for medical services, educational services. The list of grounds for a tax deduction is regulated by law.

Professional tax deductions are applied to persons who are authors of literary or artistic works, as well as notaries, lawyers, entrepreneurs and other categories of persons working under civil law contracts.

A tax return in the form 3-NDFL is submitted to the tax authority at the place of registration of the taxpayer after the expiration of the tax period during which taxes were paid.

Please note that the deadline for filing returns (until April 30 of the following year) does not apply to tax deductions. To use the tax deduction, you can apply to the tax authorities after April 30.

If the tax deduction is subject to registration at the place of work, then the documents for registration of the tax deduction are provided by the employee to the employer.

On the website of the Pravosfera company, you will be provided with qualified legal assistance on the issue of tax deductions, including assistance in obtaining any type of tax deduction.

Tax advice to individuals

Tax advice

Tax consulting is the provision of legal assistance to the client on specific issues of interest, affecting the current situation of tax payment, forecasting and assessing tax risks, tax planning, analysis and other related issues, as well as representing the client's interests in tax, law enforcement and judicial authorities.

Issues of tax planning are one of the most urgent problems for any enterprise in the process of creation and in the process of financial and economic activities. Legal advice on taxation issues is becoming highly relevant due to the dynamic development of tax legislation, the practice of its application and ambiguous interpretation when making decisions by arbitration courts, as well as the constant desire of the management of organizations and enterprises to reduce the tax burden. The Business Legal Support Bureau guarantees high-quality and qualified advice on various issues of taxation of organizations, enterprises, including in the following areas:

• Analysis of legislation in the field of taxes and fees and its application, taking into account the interests of the client;
• Issues of optimizing the client's taxation;
• Assessment of tax consequences of transactions;
• Legal assistance related to the establishment, maintenance and restoration of tax records;
• Representation of interests during tax audits of organizations, enterprises, as well as individuals;
• Appeal against decisions of the tax authority and actions of its officials to the prosecutor's office and the courts;
• Representation of the client's interests in tax disputes (out-of-court and in judicial bodies).