(aka response letter) is a standard norm of business ethics. As a rule, requests are made either by potential partners of the company with a request to provide any information about the activities of the enterprise, goods, services, prices and discounts, or by existing counterparties, for example, to obtain information about delivery times, payment, forwarding or correction of documents, etc. .d.

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The response to the request is of an official nature and is part of the company’s business workflow.

General rules for writing an answer

First of all, you should remember that the answer should be written by the exact employee of the enterprise to whose name the initial letter was written. Exceptions are possible only in cases where this employee is absent for some reason (sick leave, business trip, dismissal) - then the answer can be written by the one who replaces the absentee this moment time.

The language and presentation of the message should mirror the request letter. In other words, it is advisable to use in the text the same form of address that the sender of the request used, the same vocabulary, terminology, linguistic expressions and sequence of presentation, of course, provided that the author of the initiative message has proven himself to be a competent and correct person.

It is necessary to indicate a link to the number and date of the incoming message, but you must not repeat the mistakes made by the author of the request and it is undesirable to indicate them in the response letter (only if this does not relate to the specific activities of the company).

The answer to the request can be either positive or negative.

• A positive answer should be as detailed as possible,
• and the negative one is justified and extremely correct.

In addition, if a request is refused, it would be good practice to provide the author with information about under what circumstances the answer may be positive.

In any case, the response letter should be written in the most polite manner possible. It is advisable to avoid empty unsubscribes and even in the absence necessary information you need to write an answer reserved, polite and respectful in relation to the author of the request. Rudeness, as well as deliberately false information, are completely unacceptable.

How to write a response to a request

The form of submission and execution of the response to the letter of request can play a decisive role in the relationship between organizations. That is why its compilation should be treated very carefully, adhering to certain rules.

First of all, before composing a response letter, you should in a convenient way inform the sender that the request has been received. Next, if you have all the necessary information, you can begin to answer. The sooner a response message is written, the better, but if the requested information is not available at the moment, it is better to wait with the letter.

The structure of the answer is quite standard from the point of view of office work.

1. At the top of the message (right or left) you need to write the name of the sending company (indicating the address and telephone number), as well as the specific employee on whose behalf the response is being written.
2. Next, enter information about the recipient in the same way.
3. After this, the answer itself is written. It must fully correspond to the essence of the request and, if the requester in his letter asked several questions at once, divided into separate points, the answer must be written in exactly the same format. If any additional information is attached to the response, this must be reflected in the body of the letter, noting it separately.
4. Likewise, if circumstances so require, the response can include references to some laws, regulations and legal acts.

How to write a response letter

You can write the answer

• as in handwritten form (mostly this is done when the request itself arrives in a similar format),
• and in printed form (this method significantly saves time).

It can be drawn up on a simple A4 sheet or on the organization’s letterhead - the second option allows you not to manually enter the company details, and it looks much more respectable. The answer should be in mandatory contain a signature an employee who represents the organization indicating his position. There is no need to put a stamp, because... Since 2016, the legal requirement for legal entities to use stamps and seals has become invalid.

A response is being compiled in a single copy, before sending it, it must be numbered (in accordance with the company’s internal document flow), and also dated.

Information about the letter must be entered into the journal of outgoing documentation - if the response to the request is lost or disagreements arise with the counterparty, this will allow you to quickly understand the situation.

How to send a letter

The answer can be sent different ways. Email or Fax allow you to significantly save time. But if the letter contains particularly valuable information or original documents and the sender is interested in guaranteed receipt of the message, you should use the services of the Russian Post by sending a reply by registered mail with notification of delivery.

Should I wait for a response to the response letter?

Almost all business letters require a response, but there is an exception to this rule.

The response letter does not require any response, since it initially does not contain any requests, requests or proposals. In fact, it contains only the information that the other party required.

At the same time, it is the response letter that can become the starting point for concluding a profitable contract or transaction, as well as a simple and in an accessible way resolving any problems and difficulties in relationships between partners.

A letter with a Federal Tax Service stamp is perceived by entrepreneurs as news from an evil khan collecting extraordinary tribute. There can be nothing pleasant in a letter from the tax office, that’s a fact. However, there is no need to panic - the tax authorities are not knocking on the company’s doors yet.

What are they writing about?

The letter usually contains one of four demands:

• about paying taxes;
• about providing explanations;
• on introducing clarifications into the tax return;
• about appearing at the Federal Tax Service office to give testimony.

Let's look at the procedure in each of these cases.

Request for payment of taxes

Letters with such a requirement are sent to those taxpayers who, in the opinion of the Federal Tax Service Inspectorate, are not in in full paid this or that tax. You should immediately submit a declaration for the relevant tax and a payment order for its payment. Check the basic data on these papers:

• the amount of tax accrued according to the declaration;
• the amount transferred under the payment order;
• all payment details.

If there really is an error, you will either have to pay additional tax or draw up and send an updated declaration to the Federal Tax Service. After this, you should personally contact the inspector who signed the letter. You don’t need to come yourself, just call him on the phone and briefly describe the current situation and the measures you have taken. This is not a mandatory, but desirable step - it is better to let the inspector be aware of the matter.

If you do not find an error, call the tax office anyway. Most often, it turns out that there really is no mistake and there never was, and the misunderstanding with the letter was the fault of the tax office. It may be caused, for example, by confusion with the deadlines for filing a return and paying taxes.

How does this confusion arise? Let's assume that an entrepreneur submits a declaration and pays tax on the same day, the 30th. The declaration is immediately reflected in the taxpayer’s card, but the payment order becomes “visible” only after the Federal Tax Service employees have completed bank statement. This statement arrives only the next day. As a result, a “window” arises, to which tax authorities respond in their favorite way - by sending a written notification.

If there are enough funds in the company's current account to pay the tax, there is no point in delaying payment until the last minute. Make a payment in advance, and the likelihood of receiving unpleasant messages will decrease.

Request for explanation

A letter from the tax office requesting clarification comes in two cases:

• tax authorities have found contradictions and errors in your tax return;
• The Federal Tax Service has determined that your company meets one or more “negative” criteria.

A complete list of these criteria can be found in the “Concept of a planning system for on-site tax audits” (see the article “In what cases should you wait for a tax audit”).

If the letter is a notice without specific requirements, it can simply be noted. It is not necessary to answer. However, if the request is stated clearly and unambiguously, you must provide any required explanations as quickly as possible. The law allows only 5 days for this. If you do not meet this deadline, it may even lead to an on-site inspection.

Procedure

So, if a letter notifies you of errors and inaccuracies in tax data and calculations, you need to follow the following algorithm:

• make copies of documents related to financial economic activity(yours or the counterparty, if required) for the period specified in the tax request;
• draw up a cover letter (indicating the number of sheets);
• number (if there are several sheets) and staple all copies of documents;
• certify the bound papers with the signature of the manager and the seal of the company;
• send the response to the notification prepared in this way to your department of the Federal Tax Service.

The cover letter is always prepared in two copies. One will remain with the tax office, and the other will be returned to you with a receipt stamp. The cover letter must:

• briefly describe the situation;
• if necessary, provide detailed explanations for each of the controversial or unclear points;
• indicate the name and surname of the performer, as well as a contact phone number.

The documents prepared and carefully placed in a folder (along with a covering letter) must be taken to the Federal Tax Service office. It is advisable to hand them over personally to the inspector whose details are indicated in the letter you received. It is not worth sending papers by mail - it is not a guarantee that they will arrive on time. Don’t be lazy and bring them in person or send a representative. And don't forget, you only have 5 days.

Not meeting criteria

There are 12 criteria for the “integrity” of a company – from chronically unprofitable reporting to a high level of tax risks. It would be logical to conclude that your organization does not meet at least one of them, since ideal companies are found only on paper. What should you do if a letter from the tax office notifies you of violations more abstract than discrepancies in financial indicators?

Unfortunately, it is impossible to draw up specific instructions - problem situations vary greatly from company to company. We can only give general recommendations, which are likely to be useful for any entrepreneur.

1. Swipe the financial analysis. Determine the average amount you pay to the tax authorities now. Decide whether it is worth paying more in your case to reduce tax risks (high level tax risks are what Federal Tax Service employees dislike the most).
2. Assure the tax authorities that you have taken note of their notice and are ready to take action. necessary measures. Explain the reasons for the unfavorable situation (here you can refer to both objective external factors, and on the specific features of your company). The answer should be as comprehensive and detailed as possible. Be sure to attach documents to your letter that support the arguments presented in it.
3. Check your counterparties (at least the main ones) and collect basic data on them. This can be done by receiving an extract from the Unified State Register of Legal Entities on the official website of the federal tax service. It may be necessary to cut off business ties with some counterparties so as not to discredit the company.
4. Analyze your work patterns with partners (especially those who, in your opinion, have a greater chance of coming to the attention of the Federal Tax Service).
5. Check the status of the company's assets. You may need to secure them in one way or another.

It is advisable to carry out all these procedures within a month. If nothing changes during this period, inspectors may decide to conduct an on-site tax audit against you.

Requirement to make clarifications in the declaration

In letters of this kind, tax authorities demand to “decipher” one or more individual indicators in the declaration. It's routine accounting work: check whether the indicator is calculated correctly, draw up an explanatory letter, send it to the Federal Tax Service... If an error was actually made on your part, correct it in accordance with the requirements and submit an updated declaration.

Requirement to appear to testify

This requirement is made in cases where tax authorities find a particularly serious violation in the activities of a company (according to the same notorious criteria mentioned above). The letter sets a date and time when the manager must appear before the inspector or a special tax commission. If you cannot come on the appointed day, agree with the inspector to change the date by phone. Most likely, they will accommodate you (if you ask to reschedule the meeting for a good reason).

It is difficult to predict how the meeting and negotiations will go. Perhaps a call to the Federal Tax Service is a simple formality, and for half an hour you will talk with the inspector “about nothing”, after which you will calmly leave. Maybe a whole commission will gather that will interrogate you with passion. Quite often, tax officials invite directors of “newborn” companies to get acquainted and get a general idea of ​​the leaders. At these meetings, the inspector will ask you about the company's plans, tax regime, statement probabilities tax deductions and so on.

In any case, before going to the tax office, carefully prepare:

• check with your accountant (if you have one) all the details financial activities firms;
• collect documents related to the issue for which you are being summoned;
• Prepare convincing reasons and arguments.

And remember: the message from the Federal Tax Service does not foretell the apocalypse. The main thing for the director is not to do anything stupid after receiving a letter from the tax office. Study the requirements of the tax authorities in detail, if necessary, call them and clarify the details. Act in accordance with the recommendations outlined in this article, and you will soon be able to eliminate any tax misunderstandings that have arisen.

Document flow between the organization and the tax authority is organized in writing (by mail). The Federal Tax Service may receive notifications of a summons to the tax authority to give explanations, requests for the submission of documents (information) about the organization's counterparties during counter audits, and other letters.
Should the director receive official messages (letters, notifications, demands) from the Federal Tax Service, since he cannot answer them (according to accounting and tax accounting), but there is no way to recall an accountant from vacation? Can failure to receive letters from the Federal Tax Service help to avoid liability for late provision of requested information and documents to the tax authority?

Having considered the issue, we came to the following conclusion:
An organization, represented by its executive body (director) or employees authorized by it, is obliged to receive official messages (letters, notifications, demands) from the tax authority.
Even if the Organization does not receive the demands and notifications sent to it by the tax authority by mail, they will be considered received six working days from the date of sending the registered letter. From this day the countdown of the deadlines established by law for the response (provision of the requested documents) will begin.
If not submitted to fixed time the documents and (or) other information requested by them to the tax authorities are subject to liability established by law.

Rationale for the conclusion:
The Tax Code of the Russian Federation establishes that taxpayers are required to submit to the tax authorities and their officials in cases and in the manner prescribed by the Russian Federation, documents necessary for the calculation and payment of taxes.
In accordance with the Tax Code of the Russian Federation, tax authorities have the right to require from a taxpayer, fee payer or tax agent documents in forms and (or) formats in in electronic format, installed government agencies and local government bodies, serving as the basis for the calculation and payment (withholding and transfer) of taxes, as well as documents confirming the correctness of calculation and timely payment (withholding and transfer) of taxes, fees, and penalties. Also, tax authorities may summon, on the basis of a written notification, taxpayers, fee payers or tax agents to provide explanations in connection with their payment (withholding and transfer) of taxes and fees or in connection with a tax audit, as well as in other cases related to their implementation of the legislation on taxes and fees (Tax Code of the Russian Federation).
Note that the taxpayer in this situation is a legal entity (Organization). The fulfillment of taxpayer obligations is not made dependent by law on the availability of the appropriate staff of employees or vacations of individual employees of the Organization.
It is known that the director is the sole executive body An organization that manages the activities of the Organization, and also acts on behalf of the Organization without a power of attorney, including representing its interests ( Federal Law dated 02/08/1998 N 14-FZ "On companies with limited liability", Federal Law of December 26, 1995 N 208-FZ "On joint stock companies"). Consequently, in the absence of individual employees, the director has the right to perform, among other things, their functions.
We do not see any difficulties in fulfilling the requirements for the appearance of a representative of the Organization at the tax authority for any purpose. We assume that difficulties may arise when the Organization receives a request to pay taxes (fees, insurance contributions, penalties, fines, interest) or a request to submit documents (information).
However, the difficulties mentioned are not addressed tax legislation as a basis for the taxpayer’s failure to fulfill the obligations established by the Tax Code of the Russian Federation.
According to the provisions of the Tax Code of the Russian Federation, a requirement to pay tax is a notification from the taxpayer about the unpaid amount of tax, as well as about the obligation to pay the unpaid amount of tax within the prescribed period.
The Tax Code of the Russian Federation provides for the following options for transferring a claim:
- personally against signature to the head of the organization (its legal or authorized representative) or an individual (his legal or authorized representative);
- by registered mail;
- in electronic form via telecommunication channels (TCC) or through Personal Area taxpayer.
At the same time, the Tax Code of the Russian Federation does not establish any priority in the use by the tax authority of methods of transmitting a requirement to pay tax (Ministry of Finance of Russia dated 03.03.2011 N 03-02-08/21). That is, the demand can be sent in any of the provided ways.
Please note that the specified request is considered received after six days from the date of sending the registered letter. Taking into account the provisions and the Tax Code of the Russian Federation, the specified period is counted from the next day after the day the letter was sent and is calculated in working days. The corresponding tax procedure is recognized as being complied with regardless of the actual receipt by the taxpayer (his representative) of a request for payment of tax sent by registered mail (clause 53 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 N 57, determination of the Constitutional Court of the Russian Federation dated April 8, 2010 N 468-О-О ). The actual failure to receive a request by the addressee cannot be blamed on the tax authority if it is sent to a reliable (valid) address (resolution of the Fifteenth AAS dated 02/19/2014 N 15AP-11628/13, the Sixteenth AAS dated 02/17/2014 N 16AP-4372/13, Twelfth AAS dated January 17, 2014 N 12AP-10829/13).
Civil legislation also establishes that a legal entity bears the risk of the consequences of failure to receive legally significant messages (Civil Code of the Russian Federation) delivered to the address specified in the Unified State Register of Legal Entities, as well as the risk of the absence of its body or representative at the specified address. Messages delivered to the address specified in the Unified State Register of Legal Entities are considered received by a legal entity, even if it is not located at the specified address (Civil Code of the Russian Federation). Similar explanations were given earlier in the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 No. 61.
The requirement for the submission of documents (information) provided for by the Tax Code of the Russian Federation may be sent to the taxpayer in the manner established by the Tax Code of the Russian Federation (TC RF). When the tax authority sends a request by registered mail, the date of its receipt is considered to be the sixth day from the date of sending the registered letter.
Thus, even if the Organization does not receive the demands and notifications sent to it by the tax authority by mail, they will be considered received six working days from the date of sending the registered letter. From this day the countdown of the deadlines established by law for the response (provision of the requested documents) will begin.
Failure to submit documents and (or) other information provided for by the Tax Code of the Russian Federation and other acts of legislation on taxes and fees to the tax authorities within the prescribed period, if such an act does not contain signs tax offenses established by the Tax Code of the Russian Federation, as well as the Tax Code of the Russian Federation, entails liability provided for by the Tax Code of the Russian Federation.
Thus, for of this composition an offense is necessary and sufficient is the fact of inaction - failure to submit documents within the prescribed period. Further actions or lack thereof do not affect the existence of an offense.
The sanction for the offense committed is set at 200 rubles. for each document not submitted on time.
For violation of the deadline for submitting documents (information) to the tax authority, citizens and officials of organizations may be brought to administrative liability on the basis of the Code of Administrative Offenses of the Russian Federation. The objective side of this administrative violation is failure to submit within the time limit established by the legislation on taxes and fees or refusal to submit to the tax authorities, Customs documents and (or) other information necessary for the implementation of tax control, as well as the presentation of such information in incomplete or distorted form, with the exception of cases provided for by the Code of Administrative Offenses of the Russian Federation. Sum administrative fine, subject to recovery in this case, will be:
- from one hundred to three hundred rubles in relation to citizens;
- from three hundred to five hundred rubles in relation to officials of organizations.

We recommend that you familiarize yourself with the following materials:
- . Request from the tax authority to provide documents (information);
- . The procedure for sending a request for payment of arrears, penalties, fines, interest (address, methods of transmission);
- . Responsibility for failure to provide the tax authority with documents and information necessary for tax control (clause 1 of Article 126 of the Tax Code of the Russian Federation).

Prepared answer:
Expert of the Legal Consulting Service GARANT
auditor, member Russian Union auditors Bulantsov Mikhail

Response quality control:
Reviewer of the Legal Consulting Service GARANT
auditor, member of RSA Gornostaev Vyacheslav

The material was prepared on the basis of individual written consultation provided as part of the Legal Consulting service.

The section provides reviews of new documents federal legislation, analytical reviews of the most important and interesting documents of federal legislation, judicial practice, information about documents being registered with the Ministry of Justice of Russia. All these materials were prepared by lawyers of the ConsultantPlus company.

OVERPAYMENT FOR THE YEAR DOES NOT APPEAR IMMEDIATELY

Having discovered an overpayment of tax, organizations often relax and decide that this provides grounds not to pay current tax payments if their amount is less than the resulting overpayment. But they do not take into account: so that the overpayment can be used to offset other tax payments, it must be confirmed. The result is disastrous - the inspectorate charges penalties.

LIQUIDATION OF REAL ESTATE

A real estate object (building, structure) belonging to an organization, accepted for accounting as an object of fixed assets, must first of all generate income for it. Over time, a situation is possible in which the costs of maintaining an object in proper condition will become more expensive than the income received (or planned to be received). The owner of a dilapidated object, having previously calculated all the “pros” and “cons”, can decide to liquidate it (demolition). How are the costs of liquidating a property reflected in accounting and tax accounting?

ENSURING THE EXECUTION OF TAX OBLIGATIONS

To ensure the fulfillment of the obligation to pay taxes, fees and insurance premiums, the tax authority may enter into a property pledge agreement both with the taxpayer himself and with a third party. When concluding security transactions, it is important to take into account the specific requirements of tax legislation.

MATERIAL BENEFITS FOR PERSONALIZED TAX PURPOSES: PRACTICAL ISSUES

Benefit (in the broad sense of the word) is some kind of profit, moral or material (financial benefit). In tax legislation, the term “material benefit” is used, which means economic benefit in monetary or in kind, which can be assessed and determined as income in accordance with the Tax Code of the Russian Federation. About practical issues of taxation material benefit Personal income tax - in our material.

PROSECUTORAL CASES. CONTESTING ACTS. CONFLICT DISMISSAL

Subject wages, indexation, dismissal, and labor in general today are in close connection with procedures for verifying compliance with labor laws, both at the pre-trial stage by the prosecutor's office and the federal labor inspectorate, and in court. Of particular interest are issues of interaction with supervisory authorities in terms of compliance with the law of the acts they adopted, as well as in connection with recent practice Supreme Court Russian Federation issues of conflict dismissal for absenteeism.

SPECIAL WORK CONDITIONS - EVERYTHING THAT IS "ABNORMAL"

Working conditions are the most important component of labor relations; the employee’s desire to work conscientiously and effectively (and not quit at the same time), and the period of his active working capacity (including health status), and the employer’s obligations to support the employee, if For some reason, working conditions are different from normal. An acceptable balance of interests between the employee and the employer in such a situation is sometimes difficult to find, and therefore labor disputes often arise between the parties. Of course, it will not be possible to cover them all due to the diversity of working conditions within one article, but let’s talk about some based on judicial practice, and above all about disputes over “proving” such conditions.

NEWS CONSULTANTPLUS

Practical guide on an annual basis financial statements- 2019. Electronic work books: instructions for use.

COLLECTION OF LOSSES FROM THE TAX AUTHORITY

To recover damages in the form of actual damage (loss or damage to property), the plaintiff, in accordance with Art. 15 of the Civil Code of the Russian Federation and Art. 65 of the Arbitration Procedure Code of the Russian Federation, must prove the fact and amount of losses, the presence of the defendant’s fault in causing them and a direct (immediate) cause-and-effect relationship between the losses and the defendant’s unlawful behavior. The specified elements must be present together; the absence of at least one of them excludes the possibility of satisfying the creditor's claim for damages.

On September 29, 2019, Federal Law dated September 29, 2019 N 325-FZ came into force<1>, which introduced large-scale and very significant changes to both part one and part two of the Tax Code of the Russian Federation. The innovations under consideration were adopted in order to implement certain provisions of the Address of the President of the Russian Federation to the Federal Assembly of February 20, 2019 and the Main

Individual informing of the taxpayer based on his written request is carried out within 30 calendar days from the date of his registration with the inspectorate of the Federal Tax Service of Russia. If necessary, the period for consideration of a written request may be extended by the head (deputy head) of the inspection of the Federal Tax Service of Russia, but no more than 30 calendar days with the obligatory notification of the taxpayer about the extension of the period for consideration of such a request, indicating the reasons for the extension of the period no later than 3 working days before expiration of its execution period.

Source: Clause 93 of the Administrative Regulations of the Federal Tax Service for the provision public services on free information (including in writing) to taxpayers, fee payers and tax agents about current taxes and fees, legislation on taxes and fees and regulations adopted in accordance with it, the procedure for calculating and paying taxes and fees, rights and obligations taxpayers, fee payers and tax agents, the powers of tax authorities and their officials, as well as the reception tax returns(settlements)", approved by Order of the Ministry of Finance of the Russian Federation dated July 2, 2012 No. 99n (valid from December 9, 2012)

Questions were asked on the website of the Tax Service (FTS). Source here (website nalog.ru).

Free legal advice:

The taxpayer sent a request to the tax authority related to the procedure for calculating tax. After a month, he contacted the tax authority to find out the reasons for not providing a response. It turned out that the period for consideration of this written appeal was extended by the deputy head of the inspectorate of the Federal Tax Service of Russia. Are the actions of the tax authority legal? Is the tax authority obliged to notify the taxpayer about this?

Tax authorities are obliged to inform taxpayers free of charge (including in writing) about current taxes and fees, legislation on taxes and fees and regulations adopted in accordance with it, the procedure for calculating and paying taxes and fees, and also provide forms tax reporting and explain the procedure for filling them out (clause 4, clause 1, article 32 of the Tax Code Russian Federation).

The procedure for individually informing taxpayers in writing is defined in clause 4.3.2 of the Regulations for organizing work with taxpayers, payers of fees, insurance contributions for compulsory pension insurance and tax agents (hereinafter referred to as the Regulations), approved by Order of the Federal Tax Service of Russia dated 09.09.2005 N SAE-3-01/444@.

In accordance with clause 4.3.2.3 of the Regulations, a response to the taxpayer’s request must be given to him within 30 calendar days from the date the request was received by the tax authority.

Moreover, if necessary, the period for consideration of a written appeal can be extended by the deputy head, but not more than for 30 days, while simultaneously informing the applicant and indicating the reasons for the extension (clause 4.3.2.3 of the Regulations).

Consequently, the tax authority was obliged to notify the taxpayer that the period for consideration of the request submitted by him had been extended.

Free legal advice:

Tax response

Posts: 6,327

In the department for working with taxpayers, requests from taxpayers received by the tax authority in writing no later than the next day are subject to registration in information resource tax authority.

4.3.2.2. If the request does not fall within the competence of the tax authorities, such requests must be sent by mail within 5 days (through the department of general and financial security(general security)) according to affiliation and inform applicants about this.

Free legal advice:

The second copy of the letter remains for storage in the taxpayer relations department.

4.3.2.3. The response must be given to the taxpayer within 30 calendar days from the date the tax authority received the request from the taxpayer (in person or by mail). If necessary, the period for consideration of a written appeal may be extended by the deputy head, but not more than 30 days, while simultaneously informing the applicant and indicating the reasons for the extension.

4.3.2.4. The response to the request is given in a simple, clear and understandable form, indicating the full name and telephone number of the performer.

Deadline for responding to an appeal to the tax office

As part of our further cooperation, I ask you to instruct and monitor the response to our request for Deputy Director Dmitry Anatolyevich. The situation is this: Dmitry Anatolyevich paid the personal property tax for his wife and transport tax 07/01/2015. The payer indicated his acting name on the receipts; accordingly, the tax in favor of Dmitry Anatolyevich’s wife was not counted. Contacted the tax office with a request for a refund Money or crediting them to his personal account. The response from the tax office is dated May 23, 2016 and informs about the clarification of the above payments. We ask you to prepare a letter for the tax inspectorate within the framework of the current situation, to explain the timing of the tax authorities checking the payment of payments, the timing of responding to requests from taxpayers and the timing of returning funds to the taxpayer’s bank account.

Free legal advice:

By general rule the letter must be reviewed within 30 days from the date of its registration. Moreover, in exceptional cases (in particular, when deciding to conduct an audit of the circumstances specified in the application, the need to send a request to the relevant territorial registration (tax) authority to provide additional information, documents and materials relevant for consideration of the application), the consideration period may be extended, but not more than for another 30 days. The response to the results of the appeal is always written.

It should be noted that the Tax Code does not establish liability of government bodies and their officials for untimely issuance of clarifications. But citizens have the right to appeal to higher authorities or to the court with a complaint and a request to oblige financiers to give an answer within a reasonable time, for example within a month (Clause 6, Article 8 of the Federal Law of July 27, 2006 N 149-FZ “On Information, information technology and on the protection of information”, Art. 5 of the Law on Appeals).

The decision to refund the amount of overpaid tax is made by the tax authority within 10 days from the date of receipt of the taxpayer’s application for a refund of the amount of overpaid tax or from the date of signing by the tax authority and this taxpayer of a joint reconciliation report of the taxes paid by him, if such a joint reconciliation was carried out (clause 8 of Article 78 of the Code).

Within five working days from the date of the decision tax office is obliged to send you a message about the decision taken(clause 6 of article 6.1, clause 9 of article 78 of the Tax Code of the Russian Federation).

Within a month from the date of receipt of your application, the tax inspectorate must return the money to your bank account (Clause 6, Article 78 of the Tax Code of the Russian Federation).

Free legal advice:

Applications

• Question About the procedure for refunding overpaid taxes (33 kB)
• Situation How to return overpayment of tax_ (Electronic Journal (95 kB)
• Federal Law dated 05/02/2006 N 59-FZ (as amended on 11/03/2015) (11 kB)

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Within what period are tax authorities required to prepare a response to a written request from a taxpayer on issues of current legislation on taxes and fees?

Subclause 4 of clause 1 of Article 32 of the Tax Code of the Russian Federation establishes that tax authorities are obliged to inform free of charge (including in writing) taxpayers about current taxes and fees, legislation on taxes and fees and normative legal acts adopted in accordance with it, procedures calculation and payment of 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.

Currently, the rules for information and explanatory work of tax authorities are approved by Order of the Ministry of Taxes of Russia of August 10, 2004 N SAE-3-27/468@ “On approval of the Regulations for organizing work with taxpayers.”

According to this Regulation, when a taxpayer submits a written request regarding issues current legislation regarding taxes and fees, tax authorities must prepare a response within the following deadlines:

For taxpayers - individuals, unless additional study and verification is required - no later than 15 calendar days from the date of registration of the request; for all others - no later than 30 calendar days from the date of registration of the request (clause 4.3.2.3 of the Regulations). For example, on November 10, the organization submitted a written request to the tax authority regarding the correct calculation of VAT. The request was registered on the same day. IN in this case the tax authority must respond to the request no later than December 10;

For taxpayers who have switched to reporting via telecommunication channels - no later than 15 calendar days from the date of registration of the request (clause 4.3.2.4 of the Regulations);

If the request does not fall within the competence of the tax authorities, prepare a reasoned refusal to inform and send it to the taxpayer by mail within 5 calendar days (clause 4.3.2.2 of the Regulations).

Document flow between the organization and the tax authority is organized in writing (by mail). The Federal Tax Service may receive notifications of a summons to the tax authority to give explanations, requests for the submission of documents (information) about the organization's counterparties during counter audits, and other letters. Should the director receive official messages (letters, notifications, demands) from the Federal Tax Service, since he cannot answer them (on accounting and tax accounting), and there is no way to recall the accountant from vacation? Can failure to receive letters from the Federal Tax Service help to avoid liability for late provision of requested information and documents to the tax authority?

Having considered the issue, we came to the following conclusion:

An organization, represented by its executive body (director) or employees authorized by it, is obliged to receive official messages (letters, notifications, demands) from the tax authority.

Even if the Organization does not receive the demands and notifications sent to it by the tax authority by mail, they will be considered received six working days from the date of sending the registered letter. From this day the countdown of the deadlines established by law for the response (provision of the requested documents) will begin.

Failure to submit the documents and (or) other information requested by them to the tax authorities within the prescribed period will result in liability established by law.

Subclause 6 of clause 1 of Art. 23 of the Tax Code of the Russian Federation establishes that taxpayers are required to submit information to the tax authorities and their officials in cases and in the manner provided for Tax Code Russian Federation, documents necessary for the calculation and payment of taxes.

In accordance with paragraphs. 1 clause 1 art. 31 of the Tax Code of the Russian Federation, tax authorities have the right to demand from a taxpayer, fee payer or tax agent documents in forms and (or) formats in electronic form established by state bodies and local governments, which serve as the basis for the calculation and payment (withholding and transfer) of taxes, as well as documents confirming the correctness of calculation and timely payment (withholding and transfer) of taxes, fees, and penalties. Also, tax authorities may, on the basis of a written notification, summon taxpayers, fee payers or tax agents to give explanations in connection with their payment (withholding and transfer) of taxes and fees or in connection with a tax audit, as well as in other cases related to their implementation of legislation on taxes and fees (clause 4, clause 1, article 31 of the Tax Code of the Russian Federation).

Note that the taxpayer in this situation is a legal entity (Organization). The fulfillment of taxpayer obligations is not made dependent by law on the availability of the appropriate staff of employees or vacations of individual employees of the Organization.

It is known that the director is the sole executive body of the Organization, which manages the activities of the Organization, and also acts on behalf of the Organization without a power of attorney, including representing its interests (clause 4 of Article 32 of the Federal Law of 02/08/1998 N 14-FZ “On limited liability companies”, Article 69 of the Federal Law of December 26, 1995 N 208-FZ “On Joint Stock Companies”). Consequently, in the absence of individual employees, the director has the right to perform, among other things, their functions.

We do not see any difficulties in fulfilling the requirements for the appearance of a representative of the Organization at the tax authority for any purpose. We assume that difficulties may arise when the Organization receives a request to pay taxes (fees, insurance contributions, penalties, fines, interest) or a request to submit documents (information).

However, the mentioned difficulties are not considered by tax legislation as a basis for the taxpayer’s failure to fulfill the obligations established by the Tax Code of the Russian Federation.

According to the provisions of paragraph 1 of Art. 69 of the Tax Code of the Russian Federation, a requirement to pay tax is a notification of the taxpayer about the unpaid amount of tax, as well as about the obligation to pay the unpaid amount of tax within the prescribed period.

Clause 6 of Art. 69 of the Tax Code of the Russian Federation provides for the following options for transferring a claim:

Personally against signature to the head of the organization (its legal or authorized representative) or an individual (his legal or authorized representative);

By registered mail;

In electronic form via telecommunication channels (TCS) or through the taxpayer’s personal account.

At the same time, the Tax Code of the Russian Federation does not establish any priority in the use by the tax authority of methods for transmitting a demand for tax payment (letter of the Ministry of Finance of Russia dated 03.03.2011 N/21). That is, the demand can be sent in any of the provided ways.

Please note that the specified request is considered received after six days from the date of sending the registered letter. Taking into account the provisions of paragraph 2 and paragraph 6 of Art. 6.1 of the Tax Code of the Russian Federation, the specified period is counted from the next day after the day the letter was sent and is calculated in working days. The corresponding tax procedure is recognized as being complied with regardless of the actual receipt by the taxpayer (his representative) of a request for payment of tax sent by registered mail (clause 53 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 N 57, determination of the Constitutional Court of the Russian Federation dated April 8, 2010 N 468-О-О ). The actual failure to receive a request by the addressee cannot be blamed on the tax authority if it is sent to a reliable (valid) address (resolution of the Fifteenth AAS dated 02/19/2014 N 15AP-11628/13, the Sixteenth AAS dated 02/17/2014 N 16AP-4372/13, Twelfth AAS dated January 17, 2014 N 12AP-10829/13).

Civil legislation also establishes that a legal entity bears the risk of the consequences of failure to receive legally significant messages (Article 165.1 of the Civil Code of the Russian Federation) delivered to the address specified in the Unified State Register of Legal Entities, as well as the risk of the absence of its body or representative at the specified address. Messages delivered to the address specified in the Unified State Register of Legal Entities are considered received by a legal entity, even if it is not located at the specified address (clause 3 of Article 54 of the Civil Code of the Russian Federation). Similar explanations were given earlier in the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 No. 61.

Provided by Art. 93, 93.1 of the Tax Code of the Russian Federation, the requirement to submit documents (information) may be sent to the taxpayer in the manner established by clause 4 of Art. 31 of the Tax Code of the Russian Federation (clause 1 of Article 93 of the Tax Code of the Russian Federation). When the tax authority sends a request by registered mail, the date of its receipt is considered to be the sixth day from the date of sending the registered letter.

Thus, even if the Organization does not receive the demands and notifications sent to it by the tax authority by mail, they will be considered received six working days from the date of sending the registered letter. From this day the countdown of the deadlines established by law for the response (provision of the requested documents) will begin.

Failure to submit documents and (or) other information provided for by the Tax Code of the Russian Federation and other acts of legislation on taxes and fees to the tax authorities within the prescribed period, if such an act does not contain signs of tax offenses established by Art. 119, 129.4 and 129.6 of the Tax Code of the Russian Federation, as well as paragraphs. 1.1 and 1.2 art. 126 of the Tax Code of the Russian Federation entails liability provided for in paragraph 1 of Art. 126 of the Tax Code of the Russian Federation.

Thus, for this offense, the fact of inaction - failure to submit documents within the prescribed period - is necessary and sufficient. Further actions or lack thereof do not affect the existence of an offense.

The sanction for the offense committed is set at 200 rubles. for each document not submitted on time.

For violation of the deadline for submitting documents (information) to the tax authority, citizens and officials of organizations may be brought to administrative liability on the basis of Part 1 of Art. 15.6 Code of Administrative Offenses of the Russian Federation. The objective side of this administrative violation is the failure to submit, within the period established by the legislation on taxes and fees, or refusal to submit to the tax authorities, customs authorities, documents drawn up in the prescribed manner and (or) other information necessary for the implementation of tax control, as well as the submission of such information incompletely volume or in a distorted form, except for the cases provided for in Part 2 of Art. 15.6 Code of Administrative Offenses of the Russian Federation. The amount of the administrative fine to be collected in this case will be:

From one hundred to three hundred rubles in relation to citizens;

From three hundred to five hundred rubles in relation to officials of organizations.

Encyclopedia of solutions. Request from the tax authority to provide documents (information);

Encyclopedia of solutions. The procedure for sending a request for payment of arrears, penalties, fines, interest (address, methods of transmission);

Encyclopedia of solutions. Responsibility for failure to provide the tax authority with documents and information necessary for tax control (clause 1 of Article 126 of the Tax Code of the Russian Federation).

Expert of the Legal Consulting Service GARANT

auditor, member of the Russian Union of Auditors Mikhail Bulantsov

Response quality control:

Reviewer of the Legal Consulting Service GARANT

auditor, member of RSA Gornostaev Vyacheslav

The material was prepared on the basis of individual written consultation provided as part of the Legal Consulting service.

© NPP GARANT-SERVICE LLC, 2018. The GARANT system has been produced since 1990. The Garant company and its partners are participants Russian Association legal information GARANT.

There is no response to the sent request for reconciliation with the tax office

Sending letters and requests to “ION” is carried out in accordance with the Order of the Federal Tax Service dated June 13, 2013 N ММВ-7-6/196@.

According to the document flow procedure for reconciliation requests, a response to the request must be received within three business days from the date of its sending.

The exception is a request for an organization as a whole and a request for a certificate of the taxpayer’s fulfillment of the obligation to pay taxes, fees, penalties, and fines - a response to such requests is received by the taxpayer within 6 business days from the date of sending the request. The duration of processing is related to the collection of information in inspections, to which requests are sent based on data from divisions and branches.

If a response to the request is not received within the specified time frame, the taxpayer should personally contact the Federal Tax Service.

If employees of the Federal Tax Service do not provide assistance in solving the problem, you should contact technical support at: When contacting, you must provide the following information:

• Contact telephone number by which you contacted the Federal Tax Service;
• Last name, first name and patronymic of the inspector who advised you;
• Complete information provided by the inspector regarding your issue;
• The name of the requested type of service, as well as the date and time of its transmission;
• TIN and checkpoint of the organization.

For all types of services except “Request for statements of transactions for settlements with the budget”, the following should be taken into account:

If the date of sending was indicated in the request, then most likely, as of the current date, all operations have not yet been carried out by the Federal Tax Service, which causes a delay in processing. The request must be generated and sent again. In a new request, the date must be any day before the request is sent.

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How to make an appeal to the tax inspectorate (IFTS) in 2017

Are you unhappy with the actions of the tax inspectorate? Have you contacted the authorized body, but have not received a response? Then you can safely file a complaint. Let's look at how to write such an appeal to the Federal Tax Service in 2017.

The tax authority does not always fulfill its obligations towards citizens. If you are faced with the inaction of an authorized authority, you can draw up an appropriate appeal.

Moreover, a complaint can be filed not only in case of inaction by the tax authority, but also in case of actions that, in your opinion, violate certain rights. We'll figure out how to make a complaint, as well as where, when and how to file it.

Basic moments

If there are grounds for writing a complaint, you should take into account certain data that is indicated in the document.

It is also important to understand what sequence of actions should be followed when contacting a government agency.

But first let's figure out what regulations The Russian Federation will be useful to you in this matter, as well as when exactly you can contact the tax office.

What it is

A complaint is a person’s appeal to a tax authority in the event of a violation of the rights of citizens or legal entity. This is a legal option for resolving a dispute.

The appeal can be appeal or ordinary. The first option involves applying after a tax audit if the taxpayer does not agree with the decision made.

Such a complaint is filed while the decision has not yet entered into force, that is, within a month after its receipt.

For what purpose is it served?

Contact tax service For clarification in this case:

• if the taxpayer has been incorrectly calculated the amount of tax that is payable to the budget;
• if a representative of the tax authority refuses to provide a deduction;
• if the overpayment of tax payments is not offset;
• if operations on current accounts are suspended;
• If tax inspector issued a non-normative act;
• if tax authorities fail to fulfill their obligations in a timely manner;
• if a tax employee demands to submit documents that are not discussed in legislative acts.

It is not necessary to complain specifically to the tax service. For example, you can file a complaint about illegal business activities.

Normative base

The process of filing a complaint with the Federal Tax Service is discussed in Article of the Tax Code. So, if the rights of a tax payer are violated, he must first contact higher authority to appeal the decision of the tax service (clause 2 of article 138 of the Tax Code).

The procedure and terms of application are prescribed in Art. 139 Tax Code of Russia. Special application forms are not established at the legislative level.

But it is worth relying on the requirements that are set out in the Federal Law of May 2, 2006 No. 59. The norms of the Federal Law of February 9, 2009 No. 8 are also relevant.

Appeals to the Federal Tax Service are allowed on issues that are spelled out in the Regulations on the Federal Tax Service, which were approved by Decree of the authorities of the Russian Federation of September 30, 2004 No. 506.

How to write an appeal to the tax office in Russia

The complaint is submitted to a higher service or higher officials. When submitting a document directly to the Federal Tax Service (if the hierarchical structure is not taken into account), it will be redirected to the required address.

But you should understand that in this case, extra time will be spent. Complaint about the decision tax audit Before the decision comes into force, it is submitted to the Federal Tax Service office, whose decision you are appealing.

What should a written application to the tax authorities from a taxpayer contain:

1. Information about the tax service to which it is submitted - name, address.
2. Company information or individual entrepreneur– all available details, full name, position, INN and OGRN, contacts.
3. Write the applicant's address so that the employee authorized body knew where to send the answer.
4. The text itself - what unlawful actions the complaint is about, as well as all the accompanying documents that will confirm that you are right. It is necessary to provide references to the regulatory provisions of the Tax Code.
5. Describe what result you expect - cancel the act, change the decision, etc.
6. They list the documents that are attached to the application - those that can confirm the powers of representatives who act by proxy, those that confirm the validity of the information presented.
7. Full name of the compilers, signatures and date.

We list what evidence can be attached:

A person may submit complaints, applications or suggestions. But in each case certain details must be indicated.

Tax authorities may refuse to consider an application if:

• it does not contain any mandatory details, exact address;
• the text document is difficult to read;

the information is written in Latin or only capital letters are used, or the text is not divided into sentences;

the document does not contain a specific requirement, proposal, statement;

the document contains insults and threats;

It is impossible to give a substantive answer without disclosing information that is a state secret.

Drawing up a complaint (on the organization’s letterhead)

Please note that you can make a complaint statement arbitrarily. This means that the company has the right to independently develop and approve the form.

What is the insurance contribution to the Federal Compulsory Compulsory Medical Insurance for individual entrepreneurs, read here.

The main thing is that it contains the basic data indicated above. Reflect:

• Company name;
• address data;
• Full name of the manager or other person authorized to act on behalf of the company.

The company seal is affixed if the application is submitted in paper form other than on company letterhead. It is important to indicate the details of the decision being appealed.

Free legal advice:

The company may file a complaint if:

• a decision has been made according to which certain persons are held accountable;
• an authorized employee of the Federal Tax Service refuses to accept a tax return, etc.;
• The Federal Tax Service refuses to refund the tax paid in excess of the required amount.

Employees of enterprises can file complaints against employers if:

• the organization pays wages to citizens in an “envelope”;
• the company does not pay funds due on time;
• management refuses to enter into an employment agreement when the employee is already working for the company;
• unlawful deductions are made from wages, etc.

Formation in electronic form

Submitting a document is possible in several ways:

• independently or through a proxy;
• by registered mail (a list of attachments is required);
• via the Internet (via the Federal Tax Service website online).

Let us dwell on the nuances of filling out the electronic form:

Sample complaint

When preparing a complaint, you can rely on the following example:

Photo: sample complaint about illegal business activities

Free legal advice:

Nuances when compiling an anonymous version

Taxpayers have the right to contact the Federal Tax Service office anonymously. A complaint can be submitted in the following ways:

• orally using special numbers contained on the tax service portal;
• upon a personal visit to an authorized authority;
• by mail or fax;
• via the Internet.

Online application involves reflecting the applicant’s personal data. You can report anonymous information about corruption by calling the helpline.

How can I check by number?

Through the Nalog.ru website, the applicant can find out:

• when the complaint was received and what is the number of consideration by the state authority;
• what are the results of consideration of the application (the Federal Tax Service made a decision or forwarded the complaint to another regional office);
• what deadlines are allocated for making decisions, and whether they have been extended;
• the application is under consideration or its consideration has been completed.

To obtain information about the submitted document, fill out electronic form, in which you need to reflect the available information. They write:

• which tax authority should consider the application;
• what type of person is the applicant;
• what is the case number?

Free legal advice:

Response time from the Federal Tax Service

A complaint can be filed within a year after the person becomes aware that his or her rights have been violated. Previously, this period was shorter - only three months.

Appeals from citizens and companies to the Federal Tax Service must be registered within 3 days. Tax authorities have 15 days after registration to review applications (previously this period was a month).

This means that the applicant must receive a response to his complaint within no more than 33 days.

Occasionally, the period for consideration of applications may be extended by the management of the tax authority or deputies for another 15 days.

Video: appeals, complaints and questions in Tax Federal Tax Service RF online

If a decision is made to leave the complaint without consideration, the applicant must receive a notification of this within five days after the application.

But this does not mean that you cannot file a complaint again (clause 3 of Article 139 of the Tax Code). Decisions that can be made:

• carry out additional tax control measures;
• bring to justice those responsible for the offense;
• refuse to bring the perpetrators to justice.

In any case, the decision can be appealed.

What to do if the authority does not respond

If the tax inspectorate leaves your appeal without consideration and has not taken action on your applications, then the complaint is filed:

Please also note that you can go to court after the adopted act has been appealed to a higher authority.

Free legal advice:

Submission procedure (online via the Internet)

If you prefer to file a complaint online, then you should follow the following procedure:

• go to the tax authority website nalog.ru. This portal contains a number of explanations of legislative provisions, information about taxpayer debts, reference information, etc. You can also submit complaints using the service. As soon as you enter the site, the system will automatically navigate, taking into account your location.

• select the item for services to individuals or other persons.

It is also possible to appeal decisions and obtain information about the further course of action.

select the required item.

• Decide which item is most suitable in your case. For example, if you want to file a complaint about the work of the tax authority, you need to click on this option:

• follow the prompts. Fill in the required information.

• At the top, select the organization where the application is being submitted (to the Federal Tax Service or a higher authority). Then enter your details.

If you have documents that support your position, please attach them to your application. And attachment is possible using the following links:

Any complaint that is received by the tax service must be registered and sent to the management of the structural unit.

Free legal advice:

How to obtain a state registration certificate individual as an individual entrepreneur, read here.

About notification of registration of an individual in tax authority, see here.

This means that if the applicant inaccurately indicates the addressee, the complaint can be redirected to someone else official, if it is competent to consider the matter.

The law must be followed by everyone without exception. This means that if you are sure that your rights as a taxpayer are being violated, you can contact the Federal Tax Service.

Whatever method of filing a complaint you choose, consider the rules for writing a document.

Free legal advice:

And remember that if you do not carefully specify the data, you will not be able to receive a notification with the application number, and accordingly, you will not be able to track the status of applications.