Deadline for consideration of a complaint by the tax office. How to file a complaint with the tax office

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 delay in translation tax deduction and illegal assessment of taxes to improperly imposed fines and incorrectly carried out tax audit. 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 the superior tax authority(to a 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 Russian Federation may complain about the actions of the tax inspectorate within 3 months after the 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 made did not satisfy 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 telecommunications channels and through the Federal Tax Service website.

How to compose it correctly?

The complaint is either submitted to electronic form 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:

the full name of the government agency to which the complaint is being filed, including its address and zip 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);
the regulatory framework on which the appeal is based is set out in detail;
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 life 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 his personal account and does not want to register on the site, then he should select another item - “I want to address 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 higher body of the Federal Tax Service of the Russian Federation has the right to order an additional tax audit or completely terminate proceedings regarding violations in the field of taxation.

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

Competently filing a complaint against the tax inspectorate is the right of any self-respecting entrepreneur or private individual. This document indicates knowledge of one’s powers and disagreement with the actions or inactions of the tax service.

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What forms of violations can be appealed?

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

incorrect assessment of taxes, errors in the amount or illegality of actions in this matter in general;
imposing various fines without the right to do so;
delay in tax deduction for more than four months (or more than one, legal disputes are still ongoing in this regard);
incorrect final results of the tax inspectorate or their absence at all.

You can submit a document at any time. This applies both to the time after the inspection and before it formally begins. You can also submit it altogether in the absence of inspections on your own initiative. For example, when they are delayed cash, due for payment by law.

What should be in the document

The complaint can be drawn up in free form, but all the requirements and nuances listed in Federal Law No. 59-FZ of May 2, 2006 must be taken into account. There are quite a lot of them. If the document is drawn up independently, then there is a possibility of missing one or more mandatory nuances.

Thus, in order to ensure that no data is missed and the complaint is accepted, it is better to use a ready-made application form. This is what the lion's share of those who address this issue do.

In whose name should it be written?

The document is addressed to a specific official who is at the head of the Federal Tax Service, the Subject Directorate or the Federal Tax Service. The complainant can decide which level to choose for his or her purposes. This is clearly stated in Article 138 Tax Code Russia. It is also permissible to draw up a complaint and send it to all three levels of the tax office.

If the reason for the application is an incorrect collection on the account or the return of any debt, then you will have to go straight to the administrative court. Complaints of this type are not considered by the Federal Tax Service, but are sent there.

If there was a blatant abuse of power or deliberate actions of the tax inspector, which led to disastrous consequences (including malicious violations), then the appeal should be written immediately to the prosecutor's office. For these cases, it would be inappropriate to communicate with the authorities of the Federal Tax Service.

In what form is it served?

A complaint can be filed:

in person, during face-to-face communication;
via fax;
by mail or delivery service.

If the paper is printed, filled out in paper form and handed over personally to the recipient, then the receiving party is obliged to give you written confirmation that this document has been received by them, with the seal and signature of the Federal Tax Service.

This rule is very important, since when applying to a court, such information will be valid and will allow you to prove the fact that the complaint was transferred to the employee.

There is also an electronic form for submitting this document. To do this, you need to register on the Federal Tax Service website, enter your data, and fill out the appropriate fields in the drop-down form. Then the official is obliged to promptly consider the complaint and provide a response regarding the incident.

Components of a complaint

In the upper right corner two main points are indicated:

Contact details and exact name of the receiving authority, including location. Federal Tax Service, Inspectorate of the Federal Tax Service or the Administration of the subject.
The name of the person or organization that filed the complaint. This could be an individual entrepreneur, an organization or an individual. If desired, it is possible to indicate the address, contact phone number, fax and other information.

After the contacts, in the middle of the sheet, is the name of the document itself, “Complaint against.” The text that follows should explain the situation briefly and clearly.

You can describe either any actions of employees or the inaction of the tax authority as a whole. For example, there are often situations when an application for a tax deduction was submitted in accordance with all the rules, but funds were not credited to the account. This is exactly the case when a complaint is required. It is also advisable to mention when contacting:

number and date of the act or other document, the appeal of which is being discussed;
arguments in your defense;
references to relevant laws;
papers having legal force, which confirm the described circumstances.

The most important requirement is to avoid subjectivity and unfoundedness.

The form contains two parts of the document. One describes the current situation, the second suggests a way out of it. Moreover, the information is supplied in the form of a request. It can be formulated as:

understand the situation;
cancel any decision made;
accrue funds;
change part of the accepted document;
make a new decision on the appealed case, etc.

The paper is completed with a list of attachments (copies of them must accompany the complaint), a signature with a transcript and the date of filing.

Review time

The legal deadline within which a complaint must be officially registered is three working days. The applicant has the right to receive any action (response) upon application within a maximum of one month after the application.

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

If the Federal Tax Service acts differently, then this is the basis for appealing to the courts.

Possible errors

When describing a situation in free form, it is necessary to exclude the emotional factor as much as possible. Only facts that are documented and legally justified should be stated in a complaint against the tax inspectorate. Only in this case is it possible to achieve a lawful resolution of the situation.

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 the same period in 2015). Yes, there is a reduction in pre-trial tax disputes, yes, tax authorities take into account judicial practice. And yet, the law is not always observed during tax events. 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). This 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 02.05.2006 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 (postal 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;
actions or inactions of their 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.

Please 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 telecommunication 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 deductions claimed by the taxpayer, 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, presented 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 specified documents during the inspection (resolution of the Volga Region Autonomous District Court dated 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;
a bank guarantee under 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 non-normative act of the tax authority;
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, electronic, via 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 of the 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 it 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 issue;
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 suggested dark 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 liability (administrative or criminal). The court declared illegal the inaction of the prosecutor's office, expressed in the failure to make a decision on the administrative responsibility of the 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 (appeal ruling of the Sverdlovsk Regional Court dated January 15, 2014 in the case N 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 special production 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, 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;
obliged 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 by federal law), but the deadline missed by 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 regulations which, in the opinion of the applicant, the contested act, decision or actions (inaction) do not correspond to, -

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).

Solution arbitration court of the first instance, which has not entered into legal force, may be appealed to the appellate court. An appeal may 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 or ruling of the arbitration court (unless otherwise provided by the Arbitration Procedure Code of the Russian Federation ( Art. 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.

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 the tax inspectorate with 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;
desired method receiving a decision on the complaint (on paper or electronically 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).

Approximate form appeal can be downloaded at

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 of the Russian Tax Service - 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 the actions/inaction of officials, but also appeal the decision and receive 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 about the receipt of your application, its registration number, as well as the stages of its consideration - in the form of SMS or email.