Sometimes the tax inspectorate does not fully fulfill its functions and responsibilities towards citizens. For example, she did not respond to a citizen’s written request, did not provide the information he requested, or provided a tax deduction and delayed the tax refund.

Thus, you can complain both about the actions of the tax inspectorates and about their inaction.

This article describes where and how you can send a complaint about tax office.

Where to send a complaint to the tax office?

Filing a complaint against the work of the tax inspectorate occurs in several stages:

1. Initially, a complaint is filed with the tax office at the applicant’s place of residence;
2. Then you need to send a complaint to the tax office of the applicant’s region;
3. And only as a last resort should you send your appeal to central office– Federal Tax Service.

Attention

Please note that you should send your appeal to a higher tax authority it is necessary through the tax authority to which the complaint is written.

In the event that the inspection is inactive and the conflict situation is not resolved, You should contact the following authorities:

Complaints - a standard block

• Prosecutor's Office;

How to file a complaint with the tax office?

Complaint to the tax authority can be submitted as follows:

• By online contact;
• By submitting your application in person. It is important here that the applicant has 2 copies of the application. The first copy remains with the tax office, and on the second copy the inspector must put his signature and date of acceptance;
• By sending ordered letter. Before sending a letter, you must ask the postal employee to draw up an inventory of the attachment in 2 copies. The first is sent to the inspection along with the letter, and the second is certified by the postal worker and remains with the applicant. It is also necessary to order the delivery notification service.

How to file a complaint with the tax office online?

The tax service has an official website through which a registered user can submit an online application.

Attention

To register on the Federal Tax Service website, you need to contact the nearest tax office with your passport, after which the applicant will be given a registration card with information to log into the site.

After the user has registered on the Federal Tax Service website, he can send a complaint. To do this you need:

• On home page of the website, go to the “Individuals” tab;
• Next, the system transfers the user to a page with a list of services provided, among which you need to select “Filing a complaint to the tax authorities”;
• On the next page the user must select one of four proposed situations. In order to file a complaint, you must select “I want to file a complaint against the actions/inaction of the tax authorities”;
• On the newly opened page, the user can familiarize himself with the information provided. For example, about how a complaint is filed. After studying the information, the user is asked to act according to further instructions.

Complaint against the tax office to the prosecutor's office

Complaint about tax service should be sent to the prosecutor's office only in cases where the taxpayer's rights have been grossly violated.

You must contact the prosecutor's office at the location of the Federal Tax Service. You can draw up an application on paper and take it to the prosecutor’s office in person, or you can send an electronic appeal. For this:

• In the online reception of the Prosecutor General's Office, the applicant must select his region in the drop-down menu “Prosecutor's Offices in the constituent entities of the Russian Federation”;
• After this, the system transfers the user to the Internet reception of the prosecutor’s office of his region. There the user needs to study the information offered, after which he needs to click the “Agree” button;
• Then the applicant is asked to fill out a form where he must enter the requested data in the corresponding empty fields:
  • Address;
  • Email;
  • Telephone;
  • Area;
  • To whom is the appeal addressed;
  • Text of the appeal;
• If necessary, you can attach documents related to the topic of the complaint. To do this, you need to use the “Select file” button;
• After the form is completely filled out, you need to submit your request by clicking on the appropriate button.

Going to court

Citizens can appeal to the arbitration court if they believe that the decisions or actions of the tax authorities:

• Their rights and interests in the field of entrepreneurship and other economic activities are not respected;
• It is illegal to impose obligations on them;
• They create other obstacles.

Info

The applicant may go to court no later than 3 months from the moment he became aware of the violation of his rights by the tax service. If the deadline for filing an application was missed for a good reason, the court has the right to reinstate it.

In the event that the decision arbitration court did not satisfy the applicant, he has the right to appeal this decision in the court of appeal, and then in cassation proceedings carried out by the supreme (cassation) court.

Sample

Complaint consideration period

An appeal sent to the tax office is registered within 3 days, after which it is considered within 30 calendar days.

In some cases, the review time may be extended by another 30 days, but no more. The official notifies the applicant in advance of the extension.

The prosecutor's office reviews appeals and makes decisions on them within 30 days.

The judge alone considers cases challenging the illegal actions of the tax service and makes a decision within 3 months from the date of receipt of the application. This period can be extended by the judge on the basis of a reasoned statement up to 6 months.

There are many situations when, together with or instead of a standard package of various documents, a tax specialist must also provide an application. According to federal law, a statement is considered a request, a person's demand that his rights be realized. Representatives of the authorities, in our case, tax specialists, are obliged to assist the citizen in this request. In other words, an application for the Federal Tax Service is an appeal containing a request for the exercise of rights and freedoms. In particular, this may be a request for a TIN, a requirement for a tax deduction or a benefit. In these and other cases, a competently and correctly drawn up statement will help. In the text we will look at the most common situations and show examples of what sample applications to the tax office should look like.

Many citizens believe that the application is drawn up in free language and written on a white sheet of paper by hand. This is not true - most applications to the tax office must be filled out according to instructions and specialized forms must be used for this. Regardless of what application you are preparing to submit to the inspector, you must remember the basic rules:

1. The upper right corner of the application is always occupied by the details of the tax department. To find out them, you can log on to the website nalog.ru and enter your address. The system will tell you which tax office the citizen belongs to at his place of residence, and, accordingly, will offer the details, address and operating hours of the branch.
2. The header of the application must contain the personal data of the applicant - here you need to indicate passport details, full name and TIN number. If a citizen does not have information about identification number payer, he can use the “Find out TIN” service launched by the country’s tax service.
3. If the document is filled out by hand, it must be written in block letters, only black or blue ink is allowed, and it is forbidden to cross out or correct errors.
4. If a document contains several sheets, each must be endorsed with the citizen’s personal signature. Some applications are required by law to contain a certified autograph - for this the paper must be signed in the presence of a tax inspector.
5. Any information in the application must be current, reliable and verified. It is necessary to double check all information provided on the application, especially the numbers.

Now let's move on to the features of filling out and examples of statements that are used most often.

Obtaining a TIN

Every citizen of Russia, no matter whether a future (minor) payer or an existing tax payer, must register with the Federal Tax Service. To do this, you need to obtain a document - TIN. This can be done through the Federal Tax Service website. Within five days after the application, the tax service will be ready to provide the TIN. If a citizen prefers to interact with paper media or prefers to visit government agencies personally, he must download and fill out form No. 2-2-Accounting. We recommend downloading this form, like the form for any other application, exclusively from the official resource of the Russian Tax Service. In the case of an application for a TIN, it would be most advisable to type keywords in a search on the site and get a sample form from the first link. It looks like this:

Using an example, we demonstrate the upper part of the form that a citizen needs to fill out. Next comes a field in which information about the official representative of the payer is entered, if he cannot independently contact the Federal Tax Service, as well as fields for filling out by tax specialists. As you can see, nothing complicated.

Certificate of absence of debts

A document indicating that a citizen has no debt to the state may be needed in a number of cases, for example, when mortgage lending. To obtain such a certificate, you need to contact the territorial Federal Tax Service with a corresponding application. There is no strict form for paper yet, but the tax office recommends following the same content and structure of the request.

Installment or deferment of tax payments

Before December 1, most citizens are required to pay for certain types of taxes, for example, on land, transport or property. But it happens that a person gets into difficult situation, When financial position becomes extremely unstable. In this case, you can contact the tax office with a request to postpone the date. tax payment or break the amount into smaller parts. You must bring an application to the institution using the following form.

Form of this statement is very simple, you can also download it from the official website of the Federal Tax Service. You can discuss filling out the second part of the document with tax inspector, telling him about the current life situation.

Important point! The state can provide deferred or installment payment when we are talking about the amount of debt that does not exceed the value of the citizen’s property, in addition to what cannot be collected (a single apartment, for example).

Tax deduction

Thirteen percent refund procedure for payers income tax may be associated with various events: the purchase of real estate, payment for medical or educational services, and so on. The two types of deductions we have named are property and social, the most common. They allow you to return quite significant sums of money - for example, the maximum for property return is 260 thousand rubles.

Tax service employees accepted applications from citizens in free form until 2016. Now a fixed form has come into effect, according to which the application form must be filled out. We recommend downloading the form from the official website of the tax service nalog.ru, since third-party sources pose a risk of receiving inappropriate paper. The application is included in standard package documents to receive a deduction, so spelling it incorrectly may become grounds for refusal to return the funds. The format of this statement is somewhat similar to a declaration, but it is intuitive and should not cause any difficulties.

The application is drawn up on several sheets, which must contain the citizen’s data, the full amount of the deduction for which he is applying and the year of expenses incurred. Next, indicate the contact details and address of the payer, the current account for the refund, the name of the bank, code budget classification and the number of sheets and attachments that make up the application. We remind you that each page is certified by a signature.

Providing benefits

A number of taxpayers by law have the right to tax benefits- For example, complete cancellation or a reduction in the amount of payments for land, property or transport fees. Tax inspectors will definitely tell every citizen whether he can qualify for the so-called “fiscal amnesty”. If the answer is positive, you should immediately submit an application for benefits to the Federal Tax Service. It looks like this.

The application must indicate personal data, as well as attach a copy of the document on the basis of which the citizen is applying for a tax break. This may be a pension or veteran’s certificate, in regions where benefits are provided large families– appropriate certificate.

Refund or credit of tax paid in excess

In progress tax obligations citizens may overpay - for example, round up the tax amount or not know that they are entitled to a benefit. A simple typo in documents can also lead to overpayment. The tax office itself can report this, but if the payer discovered the overpayment earlier, he can write a corresponding statement. The overpayment amount can be requested to be returned or “transferred” to account for another type of tax. The application form should not cause any difficulties.

Such an application can be submitted within three years from the moment (day) when the overpayment took place. The tax authority will return excess amount per month. However, he can be notified of the overpayment to the Federal Tax Service electronically. You need to go to the portal of the Federal Tax Service, go to the section of the same name - “Overpayment/Debt” and fill out the form online.

Video - Make an application for a refund of overpaid personal income tax

Drawing conclusions

As you can see, all types of applications listed by us are filled out quite simply and do not require any special knowledge or complex information. In addition, every citizen can come to the tax office for an appointment, where a specialist will show and give you forms for any applications and give comprehensive advice on how to fill them out.

The law must be respected, and this must be done not only by taxpayers, but also by tax officials. This is precisely what they often forget about. True, the Federal Tax Service of Russia reported a reduction in the number of complaints from taxpayers (firms and entrepreneurs) by 12% (for 9 months of 2016 compared to same period 2015). Yes, there is a reduction in pre-trial tax disputes, yes, tax authorities take into account judicial practice. And yet the law is tax events is not always observed. And what to do if there is a violation?

Choosing a protection method

There are several ways. You can choose only one, you can combine several, but which ones exactly? It may seem like an incident, but you can ask the tax authorities about this directly. After all, as you know, tax authorities must inform taxpayers free of charge, including about the rights of taxpayers (subclause 4, clause 1, article 32 of the Tax Code of the Russian Federation). It can be done:

• by phone (8-800-222-22-22);
• via the Internet (http://www.nalog.ru);
• in person or in writing (127381, Moscow, Neglinnaya St., 23 or at the address of your tax office).

It must be remembered that when applying in writing, 30 days are allotted for a response (which can be successfully used to delay time, so that, for example, the statute of limitations expires).

Up to the authorities

Appealing to a higher-ranking official of the tax authority is a very effective measure, which allows you to maintain good relations.

Most convenient way requests - through your personal account on the website nalog.ru. Despite the “innovativeness” of the method, it is fully subject to the procedure for considering appeals established by law (meaning Federal Law dated 05/02/2006 N 59-FZ, which, despite the name, also applies to appeals legal entities). In general, it does not matter in what form you apply - with a statement or with a complaint. The main thing is to comply with uniform requirements and indicate:

• FULL NAME. addressee - the official you are addressing (or his position);
• your full name;
• address for response (mail or email);
• the essence of the appeal is

and sign it all (with your own hand or the appropriate electronic signature). Supporting documents are attached as necessary and if available.

The addressee has no right to refuse to accept an appeal; in any case, it must be accepted, registered (within 3 days from the date of receipt) and considered (within 30 calendar days from the date of its registration). The official has the right to forward your letter to another person if the solution to the issue you raised is beyond his competence.

The response is sent either in writing, or by email, or through your personal account (depending on which method you indicated in your request). In general, an appeal remains unanswered in strictly defined cases:

• the applicant forgot to indicate his name or address for the response;
• the address used unparliamentary (obscene or offensive) expressions, as well as threats;
• the text is unreadable and (or) contains a question that has already been answered many times, and there are no new arguments.

In the event (although this is unlikely) if an official violates the procedure for considering an appeal, then there are grounds to raise the issue of administrative liability (fine from 5,000 to 10,000 rubles (Article 5.59 of the Code of Administrative Offenses of the Russian Federation)).

Complaint to a higher tax authority

Taxpayers have the right to appeal:

• acts of tax authorities of a non-normative nature;
• their actions or inaction officials, -

if, in their opinion, acts, actions (inaction) violate their rights. The appeal can be formalized as (submitted against a decision that has not entered into legal force) or as a traditional complaint. A traditional complaint is filed to challenge:

• an act of a non-normative (i.e. individually determined, one-time, related to a specific taxpayer) nature that has already entered into legal force;
• actions (inactions) of officials, including decisions on set-off, “freezing” of accounts, prosecution, additional tax and penalties, etc.

Both types of complaints are sent strictly through the tax office that made the contested decision or committed illegal actions (inaction), which, within three days from the date of receipt, sends both the complaint and its materials to a higher tax authority.

Note: Having received a regular (not appeal) complaint, tax authorities are obliged to take measures to eliminate violations of the applicant’s rights and report this to a higher tax authority within three days from the date the violations were eliminated (clause 1.1 of Article 139 of the Tax Code of the Russian Federation).

A regular complaint is filed within a year from the date:

• when the taxpayer learned (should have known) about the violation of his rights;
• , if a decision on prosecution that has entered into force or a decision on refusal to prosecute, which has not been appealed, is being appealed;
• making a decision if an appeal is made against a decision that has entered into force and was made based on the results of consideration of the materials of a tax audit of a consolidated group of taxpayers, which was not appealed.

An appeal is filed only before the day the appealed decision comes into force.

The 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 via telecommunications channels (not via email). In addition to general information (full name, name, address, methods of receiving a response, etc.) are indicated:

• details of the appealed act of a non-normative nature, action (inaction);
• the name of the tax authority, the act, actions (inaction) of whose officials are being appealed;
• the grounds on which the person filing the complaint believes that his rights have been violated;
• applicant's requirements.

The following may be attached to the complaint:

• documents confirming the circumstances on which the taxpayer bases his claims;
• calculation of disputed amounts of taxes, fees, penalties, fines, tax deduction, which the taxpayer is claiming, and other calculations;
• power of attorney or other documents confirming the authority of the person who signed the complaint (if the complaint was not signed by the taxpayer-applicant himself).

There is this kind of nuance with documents: documents submitted along with the complaint, and additional documents submitted during the consideration of the relevant complaint before a decision is made on it, are considered by a higher tax authority if the person who filed the relevant complaint provided an explanation of the reasons why it was impossible to timely submit such documents to the tax authority whose decision is being appealed (clause 4 of Article 140 Tax Code of the Russian Federation). Tax officials often understand this this way: documents can be taken into account only if the applicant can justify the reasons why it was impossible to previously submit them to the inspectorate, whose decision is being appealed. This does not mean that documents cannot be accepted. The law does not require the taxpayer to document the fact that it was impossible to timely submit such documents to the tax authority whose decision is being appealed. The courts indicate that:

• The Tax Code of the Russian Federation (clause 4 of Article 140 of the Tax Code of the Russian Federation) obliges the applicant to provide explanations regarding the reasons for the impossibility of submitting these documents during the inspection (resolution of the Volga District Autonomous District of August 12, 2015 N F06-26273/2015 in case N A55-22321/2014);
• Tax authorities do not have the right to refuse to consider the submitted documents due to the taxpayer’s failure to document the fact stated in the explanations provided: in essence, this is the presentation of additional requirements not provided for by the Tax Code of the Russian Federation, the provisions of which oblige the submission of only explanations (resolution of the Eleventh Arbitration Court of Appeal dated April 6, 2015 N 11AP -2554/2015).

“Explanations” are not the same as “documentary evidence” (see, for example, Article 88 of the Tax Code of the Russian Federation). So if a higher tax authority refused to consider additional documents with the reference to the fact that there was no documentary evidence of the absence of disputed documents at the time of the audit and the adoption of a decision on its results, then the court will most likely consider this position to be unlawful. Moreover, if additional evidence is presented, tax officials have the right to ask the court to declare a break or postpone the meeting, giving them the opportunity to familiarize themselves and present evidence refuting them (clause 78 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 N 57).

Challenging does not suspend the execution of the act being appealed, but there is an exception. In the event of an appeal against a decision to prosecute that has entered into force (or a decision to refuse to prosecute), the execution of the appealed decision may be suspended. To do this, in addition to the complaint, you must submit:

• application for suspension;
• bank guarantee, for which the bank undertakes to pay sum of money in the amount of tax (fees, penalties, fines) not paid under the appealed decision.

Options for solutions based on the results of consideration of the complaint:

• leave without satisfaction;
• cancel the act of the tax authority of a non-normative nature;
• cancel the decision of the tax inspectorate (in whole or in part);
• cancel the decision and make a new one;
• recognize the actions (inaction) of inspection officials as illegal and make a decision on the merits.

It should be noted that the decision of a higher tax authority can be appealed (to the Federal Tax Service of Russia within 3 months from the date of adoption).

To the prosecutor

The incredible variety of methods of address is amazing. Besides traditional ways(written, oral, in in electronic format, via the Internet reception) even telegraph and fax can be used.

For formal details, it makes sense to study the Federal Law of January 17, 1992 N 2202-1 “On the Prosecutor’s Office Russian Federation", as well as the Instructions on the procedure for considering applications and receiving citizens in the prosecutor's office of the Russian Federation (approved by Order of the Prosecutor General of January 30, 2013 N 45), they are located in open access on the official website of the Prosecutor General's Office (genproc.gov.ru). By the way, there is also an Internet reception there. To avoid disappointment, you must understand that the subject of prosecutorial supervision, among other things, is compliance with the Constitution of the Russian Federation and laws, compliance with the rights and freedoms of man and citizen. In other words, the basis for taking prosecutorial response measures is a report of violations of the law, rights, freedoms and interests (of both individuals and citizens, as well as legal entities and entrepreneurs). In practice, this means that there is no point in requiring the prosecutor, for example, to recalculate the calculation made by the tax authorities, but you can apply if the procedure for a tax audit, tax collection, etc. is violated.

An appeal to the prosecutor's office can be formalized as a statement or complaint, but in any case must contain:

• name of the prosecutor's office (full name, position of the addressee);
• FULL NAME. applicant, address for response (postal or electronic);
• essence of the question;
• signature and date.

The appeal can be sent both to the prosecutor's office at the location of the applicant, and to the prosecutor's office at the location of the tax inspectorate about which the complaint is made.

Having established the fact of a violation, the prosecutor must submit a proposal to eliminate violations of the law to the tax inspectorate (official), whose competence is to eliminate the violations. The submission is subject to immediate consideration.

Within a month, specific measures must be taken to eliminate violations of the law, their causes and conditions conducive to them, and the results must be reported to the prosecutor in writing.

Other measures of prosecutorial response are also very effective:

• resolution to initiate proceedings on administrative offense;
• sending a warning to an official by the prosecutor about the inadmissibility of violating the law.

It happens, although not often, that prosecutors stumble. Then the only thing left to do is go to court. Thus, the taxpayer sent an application to the Federal Tax Service containing information about tax evasion by a group of entrepreneurs, and supporting documents on 48 sheets. The materials were transferred to the relevant tax office, but on 9 sheets. The loss of 39 sheets gave rise to gloomy thoughts, and the taxpayer asked the prosecutor's office to conduct a thorough check of the above facts and consider bringing the official to the appropriate type of responsibility (administrative or criminal). The court declared illegal the inaction of the prosecutor's office, expressed in failure to make a decision on the administrative liability of an official of the Federal Tax Service, failure to provide a response to the application to initiate a criminal case, the head of the specified interested party was entrusted with the obligation to eliminate the violations of the applicant's rights (appellate ruling of Sverdlovsky regional court dated January 15, 2014 in case No. 33-532/2014).

To court, but not right away

The Tax Code of the Russian Federation establishes a mandatory pre-trial procedure for resolving a dispute (clause 2 of Article 138 of the Tax Code of the Russian Federation). You can go to court not only when a higher tax authority did not listen to your complaints, but also when it simply ignored them without making a decision at all. By the way, you can appeal the decision of a higher authority directly to the court, without going to an even higher one.

Now we will not touch on the noble matter of appealing regulatory legal acts of tax authorities (for those who wish, it will be mandatory to study Chapter 21 of the Code of Administrative Proceedings of the Russian Federation (CAC RF)).

Let's focus on the more common and mundane - appealing non-normative legal acts, decisions and actions (inactions) of tax authorities and their officials.

The forms of going to court are as follows (Article 4 of the Arbitration Procedure Code of the Russian Federation):

• statement of claim - for economic disputes and other cases arising from civil legal relations;
• application - in cases arising from administrative and other public legal relations, in cases of insolvency (bankruptcy), in cases of special proceedings and in other cases provided for by the Arbitration Procedure Code of the Russian Federation;
• complaint - when applying to the arbitration court of appeal and cassation instances, as well as in other cases provided for by the Arbitration Procedure Code of the Russian Federation and other federal laws.

A taxpayer (no matter a citizen or an organization) has the right to apply to an arbitration court to invalidate non-normative legal acts, illegal decisions and actions (inaction) of tax authorities and officials, if he believes that the non-normative legal act, decision and actions (inaction):

• do not comply with the law (other legal act);
• violate its entrepreneurial and economic rights and interests;
• oblige to do something without legal grounds;
• otherwise interfere with the implementation of entrepreneurial and other economic activities.

The deadline for filing an application is three months from the day the taxpayer became aware of a violation of his rights and legitimate interests (unless otherwise established federal law), but a deadline missed for a good reason can be restored by the court (clause 4 of Article 198 of the Arbitration Procedure Code of the Russian Federation).

The requirements for the application are specified in Article 125 of the Arbitration Procedure Code of the Russian Federation (part 1, clauses 1 - 2 and 10, part 2, part 3). In particular, it should indicate:

• rights and legitimate interests that, in the opinion of the applicant, are violated by the contested act, decision or actions (inaction);
• laws and other normative legal acts, which, in the opinion of the applicant, the contested act, decision or actions (inaction) do not comply with -

and also a demand was made to recognize the non-normative legal act as invalid (decisions, actions (inaction) - illegal).

Cases of this kind must be considered by a single judge within a period not exceeding three months from the date of receipt of the application (this period includes preparing the case for trial and making a decision on the case, unless another period is provided by law). An extension is possible up to six months by the chairman of the court upon a reasoned application from the judge. The grounds for extension are the particular complexity of the cases, a significant number of participants in the arbitration process (clause 1 of Article 200 of the Arbitration Procedure Code of the Russian Federation).

The decision of the arbitration court of first instance, which has not entered into legal force, may be appealed to the court of appeal. An appeal can be filed within a month after the arbitration court of first instance makes the appealed decision (Article 259 of the Arbitration Procedure Code of the Russian Federation). Further, it is possible to consider the case by way of cassation (unless this is prohibited by law (clause 1 of Article 273 of the Arbitration Procedure Code of the Russian Federation)) within a period of no more than two months from the date of entry into force of the appealed decision, ruling of the arbitration court (unless otherwise provided by the Arbitration Procedure Code of the Russian Federation ( Article 276 of the Arbitration Procedure Code of the Russian Federation)). And then a review is possible in the order of supervision by the Presidium of the RF Armed Forces (Chapter 36.1 of the Arbitration Procedure Code of the Russian Federation) within the following period:

• no more than 2 months, if the case has not been requested;
• no more than 3 months if the case was demanded, not counting the time from the day the case was demanded until the day it was received by the RF Armed Forces.

Many people encounter irregularities in the work of tax authorities. You don't have to be an entrepreneur to do this. There are many options for violation - from delayed transfer of tax deductions and illegal assessment of taxes to improperly imposed fines and incorrectly conducted tax audits. Where to complain in this case?

In the article we will look at the rules for drawing up a complaint against the activities of the tax service and the authorities to which it must be sent to residents of Moscow, the Moscow region and other regions of Russia. We will separately tell you about the method of submitting a complaint through the official website of the Federal Tax Service of the Russian Federation.

Who receives complaints about the work of the Federal Tax Service?

The right to appeal the actions (inaction) of tax officials is written down in every Russian citizen. But where exactly should you send your application?

• To a higher tax authority (higher authorized person). The Federal Tax Service has the right to cancel any decision of the regional tax offices. Thus, residents of Moscow must first complain to the Federal Tax Service for Moscow, and then appeal to the Federal Tax Service of Russia. Similarly, residents of the Moscow region first contact the Federal Tax Service for the Moscow Region;
• To the judiciary - this authority has the right to consider lawsuits from any sphere of life. The obvious disadvantage of this method is the lengthy consideration of the claim. The method is preferable if the complaint is filed on behalf of an organization (legal entity);
• To the prosecutor's office. The Prosecutor's Office of the Russian Federation must monitor the proper functioning of all government bodies, but its jurisdiction only covers activities that are criminal in nature.

Every citizen of the Russian Federation can complain about the actions of the tax inspectorate within 3 months after a violation was discovered. However, the applicant has the right to request an extension of this period if there are compelling reasons for doing so.

On consideration of the application is given a maximum of one month(30 days), and it is registered in the first 3 days(in total the procedure takes no more than 33 days). If decision not satisfied with the applicant, he has the right to appeal it in court within 10 days.

In some cases, the period for consideration of the application may be extended by another 30 days, of which the applicant will be notified in advance. There are several ways to file a complaint - in person to the office of the tax authority, court or prosecutor's office, by mail, via telecommunication channels and through the Federal Tax Service website.

How to compose it correctly?

The complaint is either submitted electronically on the official website of the Federal Tax Service of the Russian Federation, or written on a computer and submitted in printed form. It is signed by the applicant himself or his legal representative.

The complaint must indicate:

• full name government agency to which the complaint is being filed, including its address and postal code;
• Full name and registered address of the applicant;
• the text of the document indicates the documents being appealed or provides other information that served as the reason for filing the complaint (actions or inactions of the tax authority);
• is described in detail normative base, on which the appeal is based;
• the legal requirements put forward by the applicant;
• contact details of the applicant and the method of obtaining a decision on the case under consideration (Russian Post, e-mail).

Any documents that confirm unlawful actions of the tax service are attached to the application. The exact requirements for writing a document are set out in, and a sample of its preparation is provided at the link at the end of the article.

When can a complaint be rejected?

A tax officer may not accept a document for consideration in the following cases:

• there are no necessary details (the document was drawn up incorrectly, in violation of the requirements of Article 139.2 of the Tax Code of the Russian Federation);
• the text is unreadable (if the document is written by hand);
• the text of the complaint contains obscene language, swearing, and a threat to the lives of officials and members of their families;
• the document was submitted in violation of the deadlines;
• the complaint was withdrawn in whole or in part after filing;
• the current version of the application has already been sent earlier by the same person;
• the violation was eliminated before the application was considered.

The tax office has the right to reject a complaint within 5 days of receiving it. However, the applicant then has the right to submit a second application ().

Submitting an application online

The application can be written not only at the tax service, court or prosecutor's office. It is possible to send it electronically through the website of the Federal Tax Service of the Russian Federation. To do this, on the main page of the site you need to select the “Individuals” item.

On the page that opens, select the “Filing a complaint to the tax authorities” section.

On the new page we find the “Life Situations” block. If you select the item “I want to file a complaint about the actions/inaction of the tax authorities,” then to submit a complaint you will need to log into your personal account.

If the applicant does not have access to personal account and he does not want to register on the site, then you should select another item - “I want to contact you on another issue.”

In the new window, select the item “ Individual or individual entrepreneur”, after which we are taken to the complaint form itself, which must be filled out and sent by clicking on the appropriate button.

After this, the appeal will be submitted, all that remains is to wait for a response by mail or electronically (via e-mail).

Results of consideration

There are several options for considering an application submitted to a higher tax authority. The appeal may be left unsatisfied; based on the results of its consideration, the contested act (document) may be canceled or a previously made decision may be cancelled.

The superior body of the Federal Tax Service of the Russian Federation has the right to appoint additional tax audit or completely terminate proceedings regarding tax violations.

Also authorized body has the right to make any adjustments to a previously adopted decision of a lower tax authority or make another decision canceling the previous one or supplementing it.

Both entrepreneurs and ordinary citizens encounter violations in the work of the tax inspectorate. Unlawful imposition of fines, incorrect calculation of tax obligations, failure to submit deductions, rudeness and unprofessionalism in the work of Federal Tax Service specialists - all these reasons make citizens think about how to write a letter to the tax office.

The tax website states that citizens have the right to challenge decisions or inactions of tax officials if these actions violate their rights (Article 137 of the Tax Code of the Russian Federation). To report a violation and restore justice, you need specialists from the Federal Tax Service.

The claim must be made in writing, in compliance with the rules of business vocabulary. It should be prepared according to the following pattern:

• Full name and registration address of the author-citizen or full name and legal address the applying organization.
• The number of the document issued by the Federal Tax Service, the provisions of which are subject to appeal, a description of the act of the tax authorities, which caused dissatisfaction with the author of the appeal. It is necessary to present the situation fully, but concisely.
• Name of the Federal Tax Service Inspectorate (number, location) against which the company or individual decided to file a complaint with the tax office.
• A reference to the provisions of regulatory legal acts confirming that the rights or legitimate interests of the author-compiler have been violated.
• The requirements stated by the person submitting the application.

In order not to make mistakes and not to miss important details, you need to start from the sample application to the tax office.

In your appeal, it is recommended to indicate the contact information of the author (telephone number, mail), where the tax authorities will send the response. In the descriptive part, it is not prohibited to present any facts that could shed light on the current situation.

The appeal is being prepared in free form and signed by the author or his representative. In the second case, a power of attorney confirming his authority is attached to the application.

The application to the Federal Tax Service must be accompanied by documentation confirming the correctness of the author. Sample application to the tax office:

Submitting an application

Where to complain about the tax office? The appeal is sent to the Federal Tax Service whose work has caused complaints from the citizen. Its employees will forward the application to a higher authority. You can submit a claim in the following ways:

• call on hotline;
• apply via the Internet (official website of the Federal Tax Service) - https://www.nalog.ru/rn77/fl/interest/complaint/;
• in person with a written statement;
• send a complaint by mail.

Complain by phone

To contact the tax office, you can call the hotline 8 800 2222222. Its specialists will advise a citizen or organization on issues of interest and record grievances (an illegal fine or another example of a violation).

You can call a specific department of the Federal Tax Service. The telephone directory is presented on the official website of the tax office.

If you are complaining by telephone, please ensure that your complaint meets the following requirements:

• information content;
• absence of insults and informal language;
• compliance with the issues of the Federal Tax Service;
• presence of evidence of violation.

Practice shows that a telephone call is the least effective method. To quickly restore justice, go to the website and write a complaint online or submit a paper appeal in person (by mail).

Personal appeal

To submit an appeal to the tax office, you can visit this authority in person. A dissatisfied citizen has the right to go to the territorial body or the central office. He will be asked to present his passport and they will find out what the essence of the appeal is. If an oral conversation is not enough, an employee of the Federal Tax Service will help you draw up an application.

In order to get not to an ordinary specialist, but to a manager, a preliminary appointment is required. Depending on the workload of management, the schedule changes, and you need to be prepared to wait 1-2 weeks.

Individuals who decide to write an application to the tax office are traditionally given more attention than citizens who contact the hotline. It is necessary to draw up an appeal in accordance with the current rules and bring it to the address: Moscow, Neglinnaya st. 23. Prepare two copies of the document: one will remain with the tax office, the second will be returned to you with a receipt stamp.

Another option is suitable for residents of regions who complain about the Federal Tax Service. They write appeals and send them by mail to the specified address. You must select the “registered” shipping type. Documents submitted in this way are considered in the standard manner.