Complaint against the tax office: where to file, sample complaint. Complaint to a higher tax authority

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, for this you just need to know where to complain about tax office.

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 office 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 opportunity 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 to hike government organizations, select the line “I want to file a complaint against the actions/inactions of the tax authorities.” Please note: this section will only be available to you if you are logged in to your personal account, and only after that they began their 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 request 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 24 hours a day, 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 by 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 lack of 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. The department’s specialists do not have a lot of time 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 the taxpayer’s personal account on the website provide for the entry of this information.

However, there is still the possibility of leaving an anonymous request. If you have Internet access, you can post an open letter on official portal 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.

Nowadays no one is immune from conflict situations with the authorities. More than one factor is possible, for example, non-compliance with the labor rights of workers, unreasoned understatement of wages, limited social vulnerability and much more.

Many people try to get away from such a problem by solving it - by quitting. And only a small percentage of workers decide to fight, seek justice and have the opportunity and knowledge of how and where to complain about the employer. One of such government bodies is the tax inspectorate.

An employee has the opportunity to file a complaint with labor inspection as soon as the employer begins to circumvent any of his labor rights:

failure to provide work as provided for in the employment contract;
Unauthorized changes in payment were detected wages or partial salary payment;
discrepancy between the conditions of the employee’s workplace, state labor protection requirements and the conditions described in the collective agreement;
mandatory withdrawal social insurance employee;
depriving an employee (or providing them incompletely) of time to rest;
as well as other violations by the employer of the labor rights of its employee.

How to write a complaint against an employer to the tax office?

As such, there is no standard for writing a complaint about the employer’s misconduct. A complaint against an employer is written in free form. In your application you must indicate:

the name of the structure to which the application is submitted;
information and full name, contact telephone number of the person applying;
the text itself indicating violations of worker rights;
date and personal signature.

The text of the complaint itself contains all reliable information about payment of wages. The more accurate the data, and also there is more supporting information, the higher the likelihood that it will be possible to prove a violation by your superiors regarding you and labor laws.

By the way, the site contains material with a sample complaint to the labor inspectorate about non-payment of wages.

Procedure for filing a complaint

First of all, the act must be drawn up in the prescribed manner, after which it is submitted to the inspectorate for pre-trial proceedings. Such a body was created to protect the interests of working citizens, as well as to monitor the employer’s compliance with state labor legislation. Ideally, a tax office exists in every city or region.

The submission order looks like this:

1. On A4 paper, the total volume can be 2 sheets;
2. Full description problems with non-compliance with rights;
3. Attach documents confirming the text of the complaint;
4. Take it to the inspection or send it by registered mail with notice.

How to write a complaint to the tax office against an employer online?

Many people have thought about this: how to write a complaint to the tax office online? Such a request can be sent via the Internet, leaving a message on the official website of the State Tax Service, or sent exactly using this form to the regional website. The content of the text is no different; the main thing is to state the essence of the problem and attach copies of salary certificates and the employment contract.

By the way, in another material you can find a sample application to the prosecutor’s office for non-payment of wages (for 2018).

How to write an application to the tax office for an employer about black wages

From the amount specified in the employment contract, the employer makes all mandatory contributions for the employee, including income tax. Naturally, nothing is paid from the amount of the salary in the envelope, this violates labor and tax laws.

An employee has the right to complain to a boss who is depriving him of his future pension. Every worker in an organization or enterprise can report to their boss that they are paying money in an envelope.

How to write an application to the tax office for an employer about black wages?

In the text of the application, you can indicate that after being hired, no contract was concluded with you. employment contract, after a while it turned out that the official payment was one amount, the rest was paid in an “envelope”. This reduces contributions to the Pension Fund.

At the end of the main text, it is important to describe your request. It could be:

conducting an inspection based on violation data;
taking action against violators;
monetary compensation for violation of employee rights;
the ability to maintain the confidentiality of your data during verification.

An attachment to the application is also required - this is a copy work book or an agreement, payslips, or other documents confirming the fact of unlawful payment of wages.

Anonymous complaint to the tax office against an employer

If you decide to contact and find out whether there is an anonymous complaint to the tax office against the boss, the answer is negative, it doesn’t exist. In any case, you will have to provide your data, contact numbers, and address. Otherwise, anonymous messages will simply not be considered.

It is important to know that when submitting an application to the labor inspectorate or tax office on your own behalf, you have the right to confidentiality; the main thing is to indicate in the act that you want to keep your identity secret for the defendant.

Are you unhappy with the actions of the tax inspectorate? Have you contacted the authorized body, but have not received a response? Then you can safely file a complaint. Let's look at how to write such an appeal to the Federal Tax Service in 2019.

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

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

Highlights

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

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

But first let's figure out what regulatory documents Russian Federation will come in handy in this issue, as well as when exactly you can contact the tax office.

What is it

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

The appeal can be appeal or ordinary. The first option involves appealing after the procedure, if the taxpayer does not agree with the decision made.

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

For what purpose is it served?

Contact the tax service for clarification in this case:

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

It is not necessary to complain specifically to the tax service. For example, you can file about.

Regulatory framework

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

The procedure and deadlines for applying are specified in. Special forms statements are not established at the legislative level.

Appeals to the Federal Tax Service are allowed on issues that are spelled out in the Regulations on the Federal Tax Service, which were approved.

How to write an appeal to the tax office in Russia

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

But you should understand that in this case, extra time will be spent. A complaint against a tax audit decision before the decision comes into force is submitted to the Federal Tax Service office whose decision you are appealing.

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

Information about the tax service to which it is submitted - name, address.
Company information or individual entrepreneur– all available details, full name, position, and contacts.
Write the applicant’s address so that the authorized body employee knows where to send the response.
The text itself - what unlawful actions the complaint is about, as well as all the accompanying documents that will confirm that you are right. References to regulations must be provided.
Describe what result you expect - cancel the act, change the decision, etc.
They list the documents that are attached to the application - those that can confirm the authority of the representatives who act on the basis, those that will confirm the validity of the information presented.
Full name of the compilers, signatures and date.

We list what evidence can be attached:

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

Tax authorities may refuse to consider an application if:

it does not contain any mandatory details or exact address;
the text document is difficult to read;
the information is written in Latin or only capital letters are used, or the text is not divided into sentences;
the document does not contain a specific requirement, proposal, statement;
the document contains insults and threats;
It is impossible to give a substantive answer without disclosing information that is a state secret.

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

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

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

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

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

A company may file a complaint if:

a decision was made according to which certain persons attracted to;
an authorized employee of the Federal Tax Service refuses to accept a tax return, etc.;
The Federal Tax Service refuses to refund the tax paid in excess of the required amount.

Employees of enterprises can file complaints against employers if:

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

Formation in electronic form

Submitting a document is possible in several ways:

independently or through;
by registered mail (required);
via the Internet (via the Federal Tax Service website online).

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

When choosing a recipient, you should focus on the division of the territorial district	Where the applicant was registered, or where the offenses were discovered. If a controversial situation arises, it is better to consult which branch of the Federal Tax Service to choose. To do this, you should call customer support.
It is necessary to provide personal information	Anonymous applications will not be considered. Describe your situation
Indicate the department	Where the application was also sent. If a person has previously applied to another government agency, this can be indicated in a special field
Any document	Which you attach to your online application must be scanned or photographed. Allowed attachment sizes – 2 MB
The system will ask for your email address	When registration is completed, a notification will be sent to your email containing the registration number and date. This data is needed to track what stage of consideration the application is at.

Sample complaint

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

Photo: sample complaint about illegal business activities

Nuances when compiling an anonymous version

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

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

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

How can I check by number?

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

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

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

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

It is not necessary to fill out other items. Next, the system will require you to enter a security code. All results will be displayed on the screen. You can also find out about the solution via the Internet. Such information is public.

Response time from the Federal Tax Service

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

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

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

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

Video: appeals, complaints and questions to the tax service of the Federal Tax Service of the Russian Federation online

A notice must be sent that the review period is being extended.

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

But this does not mean that you cannot file a complaint again (). Decisions that can be made:

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

In any case, the decision can be appealed.

What to do if the authority does not respond

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

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

Submission procedure (online via the Internet)

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

go to the tax authority website nalog.ru. This portal contains a number of explanations of legislative provisions, information about taxpayers, background information etc. You can also submit complaints using the service. As soon as you enter the site, the system will lead you to automatic mode navigation based on your location.

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

It also contains information about the rights of tax payers.

follow the prompts. Fill in the required information.

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

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

Please select which method of receiving an answer suits you. Next, double-check the information provided and click “Submit.”

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

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

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 in electronic form via TKS or through the taxpayer’s personal account).

It also makes sense in the complaint to indicate telephone numbers and email addresses that tax authorities can use to contact 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

Probably every accountant has encountered unfair actions by representatives of the tax inspectorate. Today we will tell you how to correctly file a complaint against the decisions, actions (inactions) of negligent tax officials. And also where, depending on the circumstances, you should file a complaint.

Introductory information

When it comes to the rules for appealing actions and decisions of tax authorities (that is what is officially called this procedure) it is necessary to distinguish between two areas of appeal. The first includes complaints not related to the results of tax audits (both on-site and desk-based) about the actions or inaction of inspectors, as well as documents issued by them (demands, requests, collections, etc.). The second group will consist of decisions issued based on the results of the audit. This can be either a decision on a fine or on the collection of taxes and penalties without prosecution.
Now let's talk about each of the areas separately.

If there was no check

If the tax inspector “offended” the accountant beyond the scope of tax audit(for example, he demanded documents that he has no right to demand or did not respond to the organization’s application for offset), then justice can be achieved in two equivalent ways.

Firstly, you can submit a reasoned complaint to your superiors. Moreover, you can complain directly to the head of the Federal Tax Service, to the department for the subject, or directly to the Federal Tax Service - the choice remains with the accountant (Article 138 of the Tax Code of the Russian Federation). Moreover, the legislation does not prohibit sending several complaints at once: for example, to the immediate supervisor and to the Federal Tax Service. Or to the Federal Tax Service and the Federal Tax Service.

The complaint must state the facts clearly and specifically. That is, indicate the actions (inactions) that the inspector committed; norms of the Tax Code or other acts that were violated; the consequences that this violation led to. Then you need to present your demand - cancel the inspector’s decision, apply disciplinary measures, etc. Copies of documents confirming the correctness of the organization can be attached to the complaint, and if appealed official document, issued by the inspection (for example, a requirement), then a copy of this document must also be attached.

The complaint is signed by the manager or a person authorized by him (in this case, you must attach a copy of the power of attorney if the inspection does not already have one, or indicate that the inspection has a power of attorney). Finally, you need to make two copies of the list of documents included in the “complaint” package.

Now the complaint can either be brought in person and handed over to the expedition, having received an acceptance stamp on the second copy of the inventory, or sent by mail with an inventory of the contents and a notification of delivery.

Secondly, you can complain directly to the court. This path is preferable in cases where actions (inaction) or decisions of the inspectorate affect the financial interests of the organization. For example, a collection has been issued to the account, or a tax credit/refund has been denied. In these situations, as practice shows, there is no point in hoping that higher authorities will restore justice. Filing such a complaint will only delay the process.

Again, as practice shows, it is better to entrust the preparation of an application to the court to a lawyer, since mistakes made in this case can either delay the process (if the court returns the application or leaves it without progress) or cause the case to be lost. Therefore, for organizations that do not have their own “arbitration” specialists, it is better not to skimp and spend at least one consultation with lawyers. Note that the expenses will not be limited to this - going to court, unlike appealing to a higher authority, is subject to a state fee.

Appealing the inspection results

Now let's talk about how to appeal the results of the inspection. Here the accountant has much fewer options for behavior. The first thing to consider is that you can go to court only after a complaint has been sent to higher management. This rule has been in effect since 2009, thanks to amendments made to Art. 101.2 Tax Code of the Russian Federation.

At the same time, you can complain to higher management in different ways. The Tax Code allows you to file a complaint both against an inspection decision that has not yet entered into force, and against an already valid document. In the first case we're talking about about an appeal, and in the second - simply about a complaint. Let's see what the difference is between these procedures and which one is more profitable.

As already mentioned, it is filed in relation to a decision on bringing (on refusing to bring) tax liability, which has not yet entered into force, made based on the results of an audit. The period allotted for filing such a complaint is very short - only 10 working days from the date of delivery of the decision to the taxpayer or his representative (clause 9 of article 101, clause 2 of article 139 of the Tax Code of the Russian Federation). But the positive side such “acceleration” is that the decision will not come into force until it is approved by a higher authority. And the Tax Code of the Russian Federation allots an entire month to the inspection (clause 3 of Article 140 of the Tax Code of the Russian Federation). Thus, filing an appeal allows you to delay the entry into force of the decision. And this is not the only advantage of the appeal.

The fact is that the Tax Code of the Russian Federation recognizes an appeal against a decision that has not entered into force as a full-fledged pre-trial appeal. This means that if a higher tax authority leaves the inspectorate’s decision in force, the organization will be able to immediately go to court. This is especially important when it comes to the possibility of writing off funds from taxpayer accounts - courts are much more likely to apply interim measures to prohibit the writing off of money from accounts than tax authorities.
As for the procedure for filing a complaint, it is submitted through the inspection that made the decision (clause 3 of Article 139 of the Tax Code of the Russian Federation), so there is no need to send a package of documents directly to the Federal Tax Service.

Which has not been appealed, is filed within one year from the date of the appealed decision (Clause 2 of Article 139 of the Tax Code of the Russian Federation). However, this term is “deceptive”. The fact is that, when establishing it, legislators did not in any way correlate this period with the time that the Arbitration Procedural Code allows for judicial appeals of decisions of tax authorities. And it says in black and white: an application to the court can be filed within three months from the day the organization became aware of a violation of its rights (clause 4 of Article 198 of the Arbitration Procedure Code of the Russian Federation). You don’t need to be a rocket scientist to understand that an organization learns about a violation of its rights at the moment when the decision of the tax authority it receives comes into force.

Thus, it turns out that if you keep in mind the possibility of further appealing the inspection decision that has entered into force in court, then you need to file a complaint with a higher tax authority no later than a month after it comes into force. The fact is that the Tax Code of the Russian Federation gives inspectors one month to consider a complaint, but if we are talking about a complaint against a decision that has entered into force, then this period can be increased by 15 working days to receive from a lower inspection necessary documents(clause 3 of article 140 of the Tax Code of the Russian Federation). So it turns out that the inspectorate has almost two months to legally verify the arguments set out in the complaint, and the allotted Tax Code The taxpayer's time to file a complaint is compressed to one month. So there is no point in delaying appealing a decision that has already entered into force. Please note that in this case the complaint must be sent directly to the Federal Tax Service, and not to the inspectorate that made the decision.