To whom should a complaint be written about the actions of tax officials? How to complain to the tax office
The obligation to pay taxes is imposed on every citizen and business entities, and to monitor compliance legislative norms called upon by the Federal Tax Service. But often disagreements arise between citizens and employees of a given government agency, one of the ways to resolve which is to file a complaint with the tax authorities to higher management. In addition, it is the duty of officials to consider requests for the protection of rights and freedoms in matters within the competence of the service. For example, you can write statements if there is a fact of non-payment of taxes by a particular organization or any other violation of the Tax Code.
Statistics show that there are many more organizations than individuals who want to write a complaint to the tax office online or in writing.
What would not serve as a reason (delay in the liquidation of an enterprise, unjustified accrual of debts, unlawful actions of officials, etc.), in order to successfully resolve the conflict, one should adhere to certain rules writing and submitting appeals.
Send an open letter
Content:
In accordance with the current legislation of the Russian Federation, every taxpayer has the right to file a complaint against the actions or inaction of tax authority officials, as well as to appeal any acts and decisions of the tax inspectorate. Therefore, any citizen Russian Federation must know where to complain to the tax office and how to fill out the application correctly.
Where can I appeal the actions of tax authorities?
Complaint to the tax office may be submitted:
- - to a higher official or body;
- - to court.
Actions or inactions of tax inspectors may be appealed against higher authority within three months after the citizen learned of a violation of his legal rights. In case of violation of the deadline established by law, the applicant has the right to apply for its extension.
We should not forget about jurisdiction. For example, Moscow residents have the right to challenge the actions of the tax inspector first in Department of the Federal Tax Service for Moscow, and only then contact the Federal Tax Service of Russia. Therefore, before sending an application, it is necessary to clearly find out where it should be addressed.
Regarding judicial authority, then filing a complaint against the action or inaction of representatives of the tax inspectorate, as well as the procedure for appealing the results of an audit and other acts, charging penalties for late payment of tax is no different from resolving other civil disputes.
Modern taxpayers have recently had the opportunity to complain about the actions of representatives of the Federal Tax Service via the Internet online. This option can significantly save applicants time, so it should be considered in more detail.
Submitting applications online
The development of scientific and technological progress has made it possible to speed up and simplify the procedure for considering complaints against the actions or inactions of tax authorities. Using the tax.ru service, anyone can not only ask a question, familiarize themselves with changes in legislation, download the necessary forms, but also file a complaint. Such innovations have made it possible to significantly relieve tax office employees and give them the opportunity to study each request in more detail.
Navigating the site is so simple and convenient that even a less confident computer user can cope with the task. The applicant will have to do the following:
- - go to the website;
- - select the services section for individuals;
- - select “Filing a complaint to the tax authorities” from the list;
- - from the list of proposed life situations, select the one that is more consistent with the topic of the appeal.
To submit an application, you must log into your personal account. This will help the system identify the applicant.
If necessary, you can do without registration. To do this, you need to fill out the request form and indicate how it would be more convenient to receive a response. The letter can be sent by email or by mail.
At the same time, do not forget that the easiest way to file a correct complaint is to seek help from an experienced lawyer; you can leave a request on our website.
When can a higher authority leave an application without consideration?
An appeal to a superior person or body may be left without consideration. in such cases:
- The deadline for filing an appeal has been missed, and there is no petition for its extension;
- Lack of a clearly formulated request and justification;
- Submission of an application by a person who does not have the right to represent the interests of the taxpayer;
- Availability of confirmation that the appeal was also submitted to a higher authority or person and is under consideration;
- Entry into force of a court decision on this issue.
If the circumstances that caused the refusal can be eliminated, the applicant will be asked to make corrections and file a complaint again.
What decision can a higher authority or person make?
You have the right to complain about the actions of the tax inspectorate as individuals, and organizations. Having received a statement from a higher official or the authority may decide:
- - leave the request without satisfaction;
- - cancel the contested act and order an additional tax audit;
- - cancel the decision and terminate the tax violation proceedings;
- - make your own adjustments to a previously made decision or make your own.
The tax authority or official must consider the received complaint within one month. Within three days after considering the appeal, they are obliged to send a response to the applicant in writing.
Submitting an application to a superior person or body does not deprive the taxpayer of the right to complain about the actions of the tax inspector to the court. The application can be submitted simultaneously or after the Federal Tax Service of Russia makes its decision.
Going to court
Where can I complain about the actions of the tax inspectorate if my appeal to the higher authorities of the Federal Tax Service did not bring the expected result? This question interests everyone who has had to challenge the decisions of the fiscal service at least once in their life.
If the taxpayer is confident that he is right, then he can complain to the court. But to do this, you need to know not only where exactly to send the application, but also how to fill it out correctly. The drafting of the document can be entrusted to a lawyer specializing in resolving tax disputes.
The court has the right to consider tax disputes for quite a long time. According to the law, no more than 3 months are allotted for this purpose. If we're talking about to study a more complex case, the judge, at his discretion, may extend this period to 6 months.
When running their own business, entrepreneurs quite often have misunderstandings with higher authorities that have inspection powers. This is especially true for resolving issues related to taxation, since violations of legislation in this area are punished quite strictly. However, if it is not your fault, you can make a counterclaim to the department; to do this, you just need to know where to complain to the tax inspectorate.
When can claims against the department arise?
The existing relations between taxpayers and the Federal Tax Service are not always peaceful; those who conduct own business and is forced to provide the department with a huge amount of documentation on a quarterly basis. In some cases, taxpayers make a mistake and pay taxes in larger size than was originally required. Some people don’t pay any attention to this, while others make every effort to get their own money back, most often it depends on the amount of the payment.
To receive a refund, you must submit a written application to the Federal Tax Service and wait 30 days. In this case, the payer, according to paragraph 6, has the right to submit his request for recalculation using an electronic form or personal account on the official website of the department; the only thing that is required for this is the presence of a confirmed electronic signature.
If after a month you have not received your money back, you have every right to write a complaint against the actions of the tax inspectorate. According to Article 137 of the Tax Code of the Russian Federation, this can be done if it can be proven that the department’s untimely actions resulted in gross violation your civil rights. Usually this is not difficult, but if you are not sure own strength, you can hire a lawyer for more detailed advice.
Where can you go with your problem?
Article 138 of the Tax Code of the Russian Federation answers in sufficient detail the question of where to complain about the tax inspectorate if errors were made on its part when making calculations. It is necessary to provide information about violations to a higher authority, which is the regional department of the Federal Tax Service. If you live in the region, you will have to go to the capital of the constituent entity of the Russian Federation to submit the appropriate application.
You can also send a written complaint to the Federal Tax Service of your region by mail; to do this, you need to clarify the address of the local administration and its zip code. It is best to send a claim in a letter with a declared value, then the chances that it will reach the addressee in a timely manner increase significantly. If you are not ready to cooperate with Russian Post, you can use the services of commercial delivery services.
Please pay special attention- you can file a complaint against the tax office to a higher authority only in your region. When traveling around the country, it is impossible to come to the local Federal Tax Service and write a statement stating that you have suffered from incorrect actions of tax authorities in your region. Such an appeal will not be accepted, since it will require a large amount of labor and time for consideration.
What should the application contain?
Even if you have detailed information about where exactly you need to file your appeal, it is important to know how to write a complaint against the tax office correctly so that it is considered and satisfied. According to paragraph 2 of Article 139.2 of the Tax Code, your appeal must contain detailed information about an organization that does not agree with the actions of government inspectors: registration address and full name.
If you are an individual, you must indicate your registration address and full name. Also in the complaint you must note the name of the inspection whose employees, in your opinion, allowed serious mistake and thereby violated your rights. Next, you should indicate information about what exactly you are dissatisfied with; it is important to back this up with data from legislative acts. After which you can outline your requirements, as well as indicate the method of notification of the result of consideration of your appeal (by letter, using your personal account on the Federal Tax Service portal, or using TKS).
You can use standard instructions on how to write a complaint against the tax office, however, experienced payers recommend additionally indicating in the document a contact phone number, as well as an address email, which may be needed by a specialist from a higher authority to contact the initiator of the appeal. If necessary, you can attach additional papers to your letter, which will confirm your words, this opportunity regulated by existing legislative acts, namely the Tax Code of the Russian Federation.
The person who submits it to the Federal Tax Service must sign the complaint. If for some reason the initiator of the appeal cannot do this, an autograph from his legal representative will be sufficient. It is very important that the latter, when visiting the tax authority, has with him a notarized power of attorney, which allows him to perform certain actions instead of the initiator of the complaint. Only in this case the appeal will be registered.
What to do if you don’t have time to visit the Federal Tax Service?
If you know where you can complain about the tax inspectorate, but do not have the physical ability to contact the relevant authorities, you can use the official website of the Federal Tax Service of the Russian Federation. When you visit the portal, the system automatically detects your location, but its operation may malfunction, so it is important to monitor this point. If the wrong city is displayed, select the correct one, and then continue working with the site.
To register an appeal, you need to select the “Individuals” section; after going to the appropriate page, you will need to go down to its lower part. This is where the line we are interested in, “Filing a complaint to the tax authorities,” will be located. This section allows you not only to register your own appeal, but also to carry out an appeal procedure on previously made decisions, as well as receive additional information about possible further actions on current issues.
Information about where to complain about the actions of the tax inspectorate will also be indicated on this portal as alternative option, but if you do not have enough time at your disposal for hiking government organizations, select the line “I want to file a complaint against the actions/inactions of the tax authorities.” Please note: this section will be available to you only if you have logged into your personal account, and only after that have started your search on the resource.
In the appeal, you will be asked to fill out a number of fields: full name, tax identification number, your contact phone number, as well as indicate information about which institutions you visited to resolve your issue, and the immediate essence of your complaint. Next, you will be asked to attach scanned documents, with which you can confirm the incorrectness of the actions of the tax service specialists.
Be sure to note exactly how the inspection should provide you with a response to your complaint. Distinctive feature using this portal - if you wish, you can set up SMS notifications, with which you can find out at what stage the process of considering your application is. If you do not receive notifications, you will need to contact your mobile operator's support service to resolve the issue.
Where can I get an example for filing a claim?
If you want to file a complaint about the inaction of the tax inspectorate, there is currently no sample for drawing it up as such. The reason for this is quite simple - absolutely every applicant has his own claims regarding the work of a government department. However, there are certain standards that can be adhered to when drawing up this appeal.
It's about pointing out how more parameters that can help higher-level specialists understand the problem. It is very important to leave contact information in your complaint, since the wording of the appeal may be unclear, and management staff may close such complaints as unfounded. The exception is those situations when you can call the author of the appeal and get an additional transcript on the issue of interest.
If you still need a sample when drawing up a complaint about the inaction of the tax inspectorate, you can use the form on the official website of the department, which is quite simple and understandable. If you do not have access to Internet resources, you can personally visit the Federal Tax Service and make your claim, guided by the information posted on the stands. Please ensure that this information is up-to-date as it may change periodically.
If you have questions, you can seek clarification from one of the department’s specialists on duty, but be prepared for the fact that you will have to stand in a fairly long line. Recently, the department began to introduce electronic records of the population, but this functionality is not available in all regions of Russia. You can also contact the regional office of the tax service by phone and receive all necessary information. The contact center operates around the clock, calls from any city are free.
What to do if the Federal Tax Service was unable to resolve the issue?
If your appeal has been considered, but you are not satisfied with the result obtained, you can send a complaint to the prosecutor's office against the tax inspectorate. Please note: the processing time for your application in this case will be about 30 days. The prosecutor working with your claim will be required to consider it in the manner prescribed by law, after which he must provide a decision with appropriate comments.
If you disagree with the prosecutor's opinion, you can use his comments and appeal to the courts. If you have previously gone to court and do not agree with the decision made, the prosecutor’s office can also conduct an additional inspection and, if violations are identified, take measures aimed at bringing the perpetrators to administrative responsibility.
Is it worth going to court?
If you decide to file a complaint against the tax inspectorate in court, please note that this can only be done after contacting the regional department of the Federal Tax Service. You should also remember that the period for consideration of your claim related to the inaction of agency representatives may be increased to 45 days. This occurs when a number of additional inquiries related to the applicant's tax history are necessary to make a decision.
If the court makes a positive decision in your favor, its execution may be suspended at the request of the defendant, the maximum period of delay is 6 months. If the authority requests a delay in the execution of the court order, the corresponding application must be considered by a higher authority within 5 days from the date of filing. If the request is granted, the higher authority is obliged to notify all participants in the process within 3 days from the date of making such a decision. Remember that if you suddenly decide to withdraw your appeal to the court, you will not be able to re-file an appeal on this issue.
Based on world practice, we can conclude that courts quite often side with the injured party. Consideration of such cases does not take much time, which is very convenient for both parties. However, most often, claims that arise are resolved out of court, since the agency is not interested in gaining a bad reputation and additional time costs.
What is the procedure for filing a claim?
Even if you know who to complain to, it doesn’t mean you have to run headlong into central administration this service in your region. Initially, the claim must be submitted specifically to your branch of the Federal Tax Service. Tax service specialists will be required to transfer it to a higher authority; they have 3 working days to do this, counting from the moment the request is received.
In parallel with this, the inspectorate that received the complaint is obliged to get rid of all the violations indicated in the application. After eliminating all the shortcomings, the district authority reports to the department on the work done; the relevant information must be received there within 3 days after its completion. If no violations are found, the submitted claim will be rejected. That is why it is important that your appeal sent to the tax service is truly relevant and does not distract specialists from their work.
You should also pay attention not only to whom to complain about the tax office, but also when to do it. According to existing legislation, a taxpayer has the right to file a complaint about incorrect actions of a regulatory authority within 12 months from the moment he learned about the violation. In the event that an individual or legal entity has missed the deadline for filing a claim under good reason, they can be restored by the regional department of the Federal Tax Service.
Where to go in the capital?
If you live in the capital, then the question of where to complain about the Tax Inspectorate in Moscow may become relevant at any time. Since in largest city countries lives large number payers, they often have to deal with disruptions various systems, and the tax office is no exception. To resolve any claims that may arise, you can contact the Moscow Office of the Federal Tax Service of the Russian Federation, located at Khoroshevskoye Shosse, 12a. The institution is open from 9:00 to 18:00 from Monday to Thursday, and on Fridays from 9:00 to 16:45, Saturday and Sunday are days off.
Now that you know where to complain about the tax office in Moscow, it will be much easier for you to do this. The easiest way to get to the main Moscow headquarters is by metro or electric train. Near the institution there is the Begovaya station of the Tagansko-Krasnopresnenskaya line and the railway station of the same name, where trains heading to the Belorussky and Savelovsky stations stop. Public transport stops at the nearby “Platform Begovaya” stop; trolleybuses No. 20 and No. 35, as well as buses M6, T86, 27, 39 and 64 run through it.
How long does it take to process a claim?
There is an opinion that claims formed legal entities, are considered much faster, but this is not the case. The main thing is to know who to complain to about the tax office; individuals are in the same conditions as large companies. Regional tax service departments are required to make a decision based on the results of consideration of the complaint within 15 days from the date of receipt of the complaint. Despite the fact that given period is quite clearly defined by existing legislation, it can be doubled for various reasons.
The Federal Tax Service has the right to leave your claim unresolved, and also to recognize the incorrect work of the controlled organization in whole or in part. If you are dissatisfied with the decision, it is worth clarifying where to complain about the actions of the tax inspectorate and its superior body, and where to file an appeal. The department is obliged to provide a response to the taxpayer within three working days from the moment the review of the claim is completed and a decision is made.
Why might your application not be accepted?
Information on how to file a complaint against the tax office, where to file a complaint and how to protect your rights may not be useful to you. There are a number of reasons why representatives of the Federal Tax Service may reject an application and refuse to re-draft it. One of the main reasons why this often happens is the absence of a signature of the taxpayer or an authorized representative who has the right to do so.
If you forgot to indicate in your appeal what exactly you were dissatisfied with and why the tax authorities violated the law, it may not be considered. Late filing of a claim may also be rejected if its creator fails to prove the presence of factors that prevented him from contacting the Federal Tax Service in a timely manner. A fairly common situation is when a taxpayer independently withdraws his own complaint several days after it was filed. This action automatically negates the need to consider the complaint.
The rules for the refusal of the Federal Tax Service to consider a complaint are regulated by Article 139 of the Tax Code of the Russian Federation, and it is with its help that you can navigate the situation. If there is information about where to complain about the work of the tax inspectorate, some payers quite often file complaints on the same issues, and quite often receive a refusal. Department specialists do not have a large number temporary resources, and cannot consider the same complaints, so they are forced to reject them. If the district service managed to eliminate the violations identified by the taxpayer before the higher authority considered the claim, then work on it is also not carried out.
Is it possible to anonymously complain about the work of the tax inspectorate?
Sometimes it happens that you seem to know where to complain about the tax office, and you have quite compelling reasons for this, but for some reason you don’t want to indicate your own data. It is impossible to submit an application anonymously, since for successful processing it is necessary to indicate the full name, tax identification number and telephone number where you can contact the author of the claim. Application forms posted in district inspectorates and the form in personal account taxpayer on the website, provide for entering this information.
However, there is still the possibility of leaving an anonymous request. If you have access to the Internet, you can post an open letter on the official portal of the Federal Tax Service. Thus, you can use the knowledge of where to complain about the inaction of the tax inspectorate for its intended purpose. When publishing text, the system will ask you to indicate your name, contact phone number, email and city of residence. If you want to keep your identity secret, enter absolutely any data in the fields. Remember that the text you compose will be available for viewing by thousands of portal users, so adhere to the rules business ethics when compiling it.
What should you consider when creating an appeal?
If you nevertheless decide to write a complaint against the decision of the tax inspectorate, make sure that in relation to you it was actually made incorrectly. If in doubt, seek advice from practicing civil law lawyers. Why is this important? According to former tax officials, taxpayers who make unfounded claims are subject to prejudice, and their letters are often treated carelessly.
When you know where to complain about the tax inspectorate, and in what cases this can be done, it will be much easier to build a process of communication with a government agency. Under no circumstances should you threaten service employees with writing complaints, since your correct work directly depends on them. work activity. Conduct the dialogue as correctly as possible; with the help of a partner position, you can ensure that you are heard.
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 more than the owner vehicles I am not and demands for payment transport tax what was brought against me was 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 of the Russian Federation, are registered with vehicles recognized as an object of taxation in accordance with Article 358 of this Code, 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 above and guided by Art. 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 in response to 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. ____________________________________
Who needs to know: manager, accountant, lawyer.
With the introduction of the institution of mandatory pre-trial appeal of decisions of tax authorities on bringing (refusing to bring) to responsibility for tax offenses The taxpayer is already accustomed to the fact that before sending an application to the court, it is necessary to prepare a corresponding complaint to a higher tax authority.
In relation to appealing decisions, it can be said that in the minds of an ordinary taxpayer an idea has formed that only the Directorates of the Federal Tax Service for the constituent entities of the Russian Federation can be superior tax authorities. These submissions are also based on the texts of decisions of tax inspectorates, which explain the taxpayer’s right to appeal the said decision to a specific department.
At the same time, superior to any tax authority at the city, district or interdistrict level (hereinafter referred to as the Federal Tax Service), as well as to the Administration of the Federal Tax Service of Russia for a constituent entity of the Russian Federation (hereinafter referred to as the Federal Tax Service) is the Federal Tax Service, that is, its central apparatus .
Thus, the taxpayer has the right to successively appeal a decision of a lower-level tax authority that is unsatisfactory to him to the Federal Tax Service and then to the Federal Tax Service (hereinafter referred to as the Federal Tax Service of Russia).
All rules established by Article 138 of the Tax Code of the Russian Federation are applicable to filing a complaint with the Federal Tax Service of Russia, including those relating to the deadlines for filing a complaint and its consideration.
Below we will consider two cases of calculating deadlines depending on whether the decision of a lower tax authority was appealed to the Federal Tax Service on appeal or not.
Let us assume that the taxpayer missed the ten-day deadline for appealing the decision to the Federal Tax Service, then the decision of the tax authority that has entered into force, at the discretion of the person interested in the appeal, can be appealed within one year to the Federal Tax Service or the Federal Tax Service, or also within a year to write a complaint to the Federal Tax Service, wait for a response to it and no later than three months to appeal this response to the Federal Tax Service of Russia.
If the taxpayer exercised the right of appeal, then the decision of the lower tax authority that came into force and the decision of the Federal Tax Service on the complaint, which approved the decision of the Federal Tax Service, can be appealed within three months to the Federal Tax Service of Russia.
The period for consideration of a taxpayer's appeal to the Federal Tax Service of Russia is one month from the date of registration of the corresponding appeal and can be extended by another 15 days if it is necessary to request documents from the Federal Tax Service.
The taxpayer should submit a complaint directly to the Federal Tax Service of Russia (127381, Moscow, Neglinnaya St., 23). To control the deadline for receiving a complaint from the Federal Tax Service of Russia, we recommend sending a complaint with notification of receipt or tracking the movement of the registered postal item using the website service www.russianpost.ru.
You can find out about the results of consideration of a taxpayer’s complaint by obtaining an incoming number from the expedition of the Federal Tax Service of Russia - the division responsible for receiving and registering appeals, and then contacting the appropriate department tasked with preparing a response to the appeal.
It is worth paying attention to the fact that the Federal Tax Service of Russia does not inform the taxpayer over the phone whether his complaint has been satisfied or not, limiting himself to indicating the date the response was sent to the applicant. This “silence” of the Federal Tax Service can, as a rule, be overcome by making a call to the pre-trial audit department of the relevant Federal Tax Service, to which the central office communicates information on complaints promptly using e-mail. At least this is how things are in the Sverdlovsk region.
Now about the benefits of appealing decisions to the Federal Tax Service of Russia using the example of one of the cases in which specialists from our company took part.
To the taxpayer based on the results of the field visit tax audit taxes, penalties and fines were assessed. The submission of objections by an individual entrepreneur led to the appointment of additional tax control measures in order to verify the taxpayer’s information and confirm the initial conclusions of the Federal Tax Service.
After additional control measures were carried out, the tax authority sent the entrepreneur a notice of appointment of the place, time and date for consideration of the audit materials (taking into account additional information received). Having considered that the taxpayer was properly notified, the Federal Tax Service made a decision to involve individual entrepreneur to tax liability.
Having disagreed with the decision of the tax authority, the taxpayer sent an appeal to the Federal Tax Service, and then, when the Federal Tax Service fully supported the lower tax authority in its decision, and to the Federal Tax Service of Russia.
As was established during the consideration of the complaints, the notice to the taxpayer, firstly, was not served, and, secondly, it was signed not by the head or deputy head of the tax authority, but by the inspector who conducted the audit. Interestingly, these violations of the procedure for considering tax audit materials were assessed by the Federal Tax Service as insignificant and did not entail automatic cancellation of the decision of the lower tax authority, while, in the opinion of the Federal Tax Service of Russia, deviations from the established rules were made by the Federal Tax Service Tax Code the procedures are so serious that the decision of the tax authority, as well as the decision of the Federal Tax Service on appeal should be declared illegal in full and abolished.
In other words, despite the desire of the Federal Tax Service to preserve the honor of its uniform by all means, turning a blind eye to obvious violations of the lower tax authority, the central apparatus of the Federal Tax Service of Russia still has, in certain cases, the courage to consider the case objectively, which should be used by every taxpayer determined to actively protect himself.
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