Where to complain about the tax office? Appeal decision, objections, terms and procedure for appealing a tax decision

If the payer believes that the tax authorities were inactive at a time when they should have acted, and because of this his rights were violated (for example, the Federal Tax Service Inspectorate violated the deadline for the return of an overpayment (clause 6 of Article 78 of the Tax Code of the Russian Federation)), then this payer has the right to file a complaint on the inaction of the tax inspectorate (Article 137 of the Tax Code of the Russian Federation).

Where to write a complaint against the tax inspectorate

A complaint is filed with a higher tax authority (clause 1 of Article 138 of the Tax Code of the Russian Federation), that is, with the Federal Tax Service of the region to which the inspection about which you decided to complain belongs.

You can go to court only after the inaction of the tax authorities has been appealed to the Federal Tax Service (Clause 2 of Article 138 of the Tax Code of the Russian Federation).

By the way, it is also possible to file a complaint against tax office to the prosecutor's office (Article 10 of the Federal Law of January 17, 1992 N 2202-1).

In our article we will look at filing a complaint with the Federal Tax Service.

Requirements for filing a complaint against the tax office

The complaint must contain the following information(clause 2 of article 139.2 of the Tax Code of the Russian Federation):

• name and address of the organization filing the complaint (if the complaint is filed by an individual, then he must indicate his full name and address of residence);
• the name of the Federal Tax Service whose inaction is being appealed;
• information about what exactly the payer is appealing (in our case, this is the inaction of the Federal Tax Service);
• the grounds on which the taxpayer believes that his rights have been violated (as a rule, this is a reference to legislation);
• requirements put forward by the taxpayer;
• the desired method of obtaining a decision on the complaint (on paper or in in electronic format via TKS or through the taxpayer’s personal account).

It also makes sense to indicate telephone numbers and addresses in the complaint. Email, which tax authorities can use to communicate with the taxpayer (clause 3 of Article 139.2 of the Tax Code of the Russian Federation).

If desired, you can attach documents confirming the facts stated in it to the complaint (clause 5 of Article 139.2 of the Tax Code of the Russian Federation).

The complaint must be signed by the person filing it or by a representative (Clause 1 of Article 139.2 of the Tax Code of the Russian Federation). By the way, if a complaint is filed by an authorized representative, then documents confirming these powers must be attached to it, for example, a power of attorney (clause 4 of Article 139.2 of the Tax Code of the Russian Federation).

Please note that there is no approved complaint form, but you can use the form posted on the Federal Tax Service website in the “Pre-trial settlement of tax disputes” section.

Ways to file a complaint

• on paper (in person or by mail);
• in electronic form via TKS;
• through the taxpayer’s personal account.

Procedure for filing a complaint against the Federal Tax Service

Despite the fact that the complaint must be submitted to the Federal Tax Service, the payer submits it to the Federal Tax Service, and the tax authorities will already transfer it to the Department within three working days from the date of receipt of the complaint (clause 6 of article 6.1, clause 1 of article 139 of the Tax Code of the Russian Federation) . In this case, the Federal Tax Service Inspectorate must eliminate the violations set out in the complaint (of course, if these violations occur), and report this to the Federal Tax Service within three days from the moment of elimination (clause 1.1 of Article 139 of the Tax Code of the Russian Federation).

As for the timing of filing a complaint, it can be submitted within a year from the day the payer learned or should have learned about the violation of his rights (Clause 2 of Article 139 of the Tax Code of the Russian Federation). True, if the taxpayer missed the deadline for a good reason, the Federal Tax Service can restore it.

By the way, before a decision is made on the complaint, the taxpayer can withdraw it (Clause 7, Article 138 of the Tax Code of the Russian Federation). However, withdrawal of the complaint will deprive the payer of the right to file a new complaint on the same grounds.

Time limits for consideration of a complaint and making a decision on it

Based on the results of consideration of a complaint about the inaction of the tax inspectorate, the Federal Tax Service may leave the complaint without satisfaction or recognize the inaction of the Federal Tax Service and make a decision on the merits (clauses 1, 5, clause 3, article 140 of the Tax Code of the Russian Federation).

The Federal Tax Service has 15 working days from the date of receipt of the complaint to make a decision (clause 6 of Article 140 of the Tax Code of the Russian Federation). True, in some cases this period can be extended, but by a maximum of another 15 working days.

The Federal Tax Service delivers/sends its decision to the taxpayer within three working days from the date of adoption of this decision (clause 6 of Article 140 of the Tax Code of the Russian Federation).

You can find out about the fate of your complaint through a special service of the Federal Tax Service.

For what reasons may the Federal Tax Service refuse to consider a complaint?

In some cases, the Office may refuse to consider the payer’s complaint. This is possible if (clause 1 of article 139.3 of the Tax Code of the Russian Federation):

• the complaint is not signed or signed by an unauthorized person;
• the complaint does not indicate what the inaction of the tax authorities was;
• the deadline for filing a complaint has expired;
• before a decision was made on the complaint, the payer withdrew it;
• the payer has previously filed a complaint on the same grounds;
• Before the Federal Tax Service made a decision on the complaint, the tax authorities eliminated the violations.

Complaint about inaction of the tax inspectorate: sample

The requirements for an appeal are the same as the requirements, for example, for a complaint about the inaction of the tax inspectorate (Article 139.2 of the Tax Code of the Russian Federation).

A sample appeal form can be downloaded from

Due to the nature of his/her activity, an individual entrepreneur is constantly provided with:

• Pay cash contributions.
• Receive tax inspectors into your company.
• Compile and send completed declarations and other reporting documents via the Internet.
• Make changes to Accounts due to a change in type of activity. Request extracts from Unified register legal entities.
• Carry out a reorganization of the company or.

In all these cases, you will be in contact with the lower levels of the Russian tax authorities at the local level. People assigned to help you solve problems should not be rude or refuse to accept a statement or report, satisfy a request or petition. When this happens, an individual entrepreneur has the right to file a complaint against the organization or official.

The complaint to the tax office is filled out according to the sample. The corresponding form of this document is available on the Federal Tax Service website. The sample will help you correctly write an informative complaint indicating the norms and laws that were violated, in particular, by certain bodies or officials in relation to you.

To contact the tax authorities, you can send a letter with a complaint via the Internet (use the service at the link above), deliver it in person or send it by mail. Consideration of the application, according to the law, takes place within no more than 30 calendar days.

To contact the tax authorities, you can send a letter of complaint via the Internet.

What does a complaint letter look like?

If a document such as a statement serves solely to satisfy the interests of the applicant, then the complaint contains information about the infringement of legal rights and must necessarily end with a request to eliminate them.

To correctly compose a letter to the tax office, you need to include the following basic provisions:

1. FULL NAME. official or name of the organization to which the complaint is being sent.
2. Individual entrepreneur data: last name, first name and patronymic, postal address and zip code, email address and telephone numbers.
3. TIN. In addition, passport details, place of residence and citizenship information are indicated.
4. The name of the tax authority that made the decision subject to appeal, or the name and position of the person whose actions the applicant is appealing.
5. List of requirements with reference to regulations and laws of the Russian Federation.
6. If monetary amounts are disputed, they and calculations (penalties, fines and deductions that were denied) should be indicated.
7. A statement of the circumstances under which the offense occurred, with evidence in the form of attached documents.

If you want to report violations known to you regarding a dishonest business partner, you should also complain to the tax authorities. Shadow business and the lack of proper financial transactions allow unscrupulous competitors to increase profits, which significantly affects the conduct of your business.

Try to provide as many facts as possible without resorting to threats or a disrespectful tone, otherwise your complaint will not be considered.

When all the circumstances are outlined, do not forget to write what you are asking the tax authority to do. Typically this involves checking and taking appropriate action. Copies of documents in the form of files or in paper form are attached according to the list indicating the number of sheets. You have the right to request that a written report on the results of the inspections be sent to your address. The Federal Tax Service as a body exists on contributions from taxpayers, so it is their direct responsibility to answer you.

The applicant previously owned 3 cars. She sold them all. The Federal Tax Service sent the applicant a tax notice indicating that she, as the owner of these cars, is obliged to pay transport tax. However, the applicant is no longer the owner of the cars. The applicant requests an inspection by the Federal Tax Service regarding the violation of its rights and obligations.

To the Solntsevo Interdistrict Prosecutor's Office of the Closed Administrative District of Moscow
Address: ______________________

From _______________________
Address: ______________________

I, _________________ _________ born previously owned 3 (three) cars:
- _______________ g.r.z. ___________;
- __________ g.r.z. ___________;
- ____________ g.r.z. _____________;
In ______, I sold all of the above cars (copies of title are attached).
In _____ the year, _____________ Federal Tax Service of Russia No. ___ for the city of Moscow sent tax notice No. _________, which indicated that I, as the owner of these cars, was obliged to pay transport tax by ________ in the amount of _________ rubles. ___ kop.
In response to tax notice No. _________, I sent a statement to the Federal Tax Service No. ___ in which I indicated that I was no longer the owner of the vehicles and the demands for payment of transport tax made against me were unlawful.
Currently, I am again being asked to pay transport tax.
In accordance with Art. 357 of the Tax Code of the Russian Federation, tax payers (hereinafter in this chapter - taxpayers) are persons who, in accordance with the legislation Russian Federation vehicles recognized as an object of taxation in accordance with Article 358 of this Code are registered, unless otherwise provided by this article.
For 4 years and to this day, I have not been the owner of the vehicles indicated in the tax notice, and therefore, I believe that the demand is being made against me illegally.

In __________, I submitted a repeated application to the Federal Tax Service No. ___, but to date, no response has been received to my application, and therefore, I believe that you, as a supervisory authority, are obliged to conduct an investigation into the fact of the illegal demand placed on me.

Based on Art. 10 Federal Law RF dated January 17, 1992 No. 2202-1 “On the Prosecutor’s Office of the Russian Federation”, the prosecutor’s office, in accordance with their powers, resolves statements, complaints and other appeals containing information about violations of laws.
The response to an application, complaint or other appeal must be motivated. If the application or complaint is denied, the applicant must be explained the procedure for appealing decision taken, as well as the right to go to court, if provided by law.
Appeals from citizens, military personnel and members of their families, officials and other persons are resolved within 30 days from the date of their registration with the prosecutor's office of the Russian Federation, and those that do not require additional study and verification - no later than 15 days.

Based on the aforesaid and guided by Article. 10 Federal Law “On the Prosecutor’s Office in the Russian Federation”

1. Consider this application;
2. Conduct an inspection by the Federal Tax Service No. ___ for the city of Moscow regarding a violation of my rights and obligations;
3. Persons guilty of violating my rights and legitimate interests will be held accountable under the law;
4. Please inform me about the measures taken regarding this complaint in writing at the above address;

Application:
1. Copy of the tax notice;
2. Copies of vehicle registration certificates;
3. A copy of confirmation of deregistration of the vehicle;
4. Copy of Application to the Federal Tax Service No. ___ for the city of Moscow;
5. A copy of the application to the Federal Tax Service for the city of Moscow;

" "________________ G. ____________________________________

How to complain about the tax office if your communication with tax officials has reached a dead end? You did not receive the required clarifications,Are you being asked to pay excessive amounts or has your appeal to the tax office remained unanswered?There is always the opportunity to contact the inspectorate or a higher tax authority via the Internet. Let's figure out how to file a complaint with the tax office.

Tired of communicating with tax authorities? Do it not in person, but online

You probably know that there is an official website tax service Russian Federation – www.nalog.ru, where you can find a lot useful information: explanations of legislative acts, information about your own debt, various reference data and much, much more. However, on the same site you can learn not only something new and incomprehensible to yourself, but also use the “Applying to the Tax Authority” service. It is with his help that we will submit our online complaint.

So let's begin.

1. We go to the website nalog.ru, the system automatically performs navigation taking into account your city.

2. Select services for individuals.

3. We go down and find the position we need: “Filing a complaint to the tax authorities.”

Here you can not only file a complaint about an action/inaction officials, but also to appeal the decision, obtain information about further actions. This is where you can send a message or complaint to the tax office.

4. Click on the line highlighted in blue and get the opportunity to choose from the proposed life situations:

5. Look and choose what suits you best in the current situation. If you need to complain about the work of the tax inspectorate, select the first item: “I want to file a complaint...”.

Here is information about taxpayer rights.

6. To perform actions online, you must log into your personal account at nalog.ru.

7. If you have not registered with personal account(and you don’t want to do this), you can go the other way - take advantage of the opportunity to freely apply to the tax authority, without registration. To do this, choose:

Do not forget to indicate that we refer to individuals:

8. Fill in the information in the application:

In the top field, you must select where you are going to apply (either to your inspectorate or to a higher authority). And then you need to fill in your personal information. In order for your appeal to be considered on its merits, prepare scanned copies of documents confirming your position in advance. You can attach them using the following links:

9. Don’t forget to also indicate how you would like to receive a response – by mail or to your email address. Now check the correctness of the entered data and click:

Next, depending on the specified method of communication, you will receive a notification that your request has been received, it registration number, as well as about the stages of its consideration - in the form of SMS or email.