When conducting their own business, entrepreneurs often have misunderstandings with higher authorities that have verification powers. This is especially true for resolving issues related to taxation, since violations of the law in this area are punishable quite strictly. However, if you are not guilty, you can apply with a counterclaim to the department, for this it is enough just to know where to complain about the tax inspection.
When can claims to the agency arise?
The existing relationship between taxpayers and the Federal Tax Service is far from always peaceful, especially those who run their own businesses and are forced to submit a huge amount of documentation to the department every quarter. In some cases, payers make a mistake and pay taxes in a larger amount than originally required. Someone does not pay any attention to this, and someone makes every effort to return their own money, most often it depends on the amount of payment.
To return, you must provide a written application to the IFTS and wait 30 days. In this case, the payer, in accordance with paragraph 6 of Article 78 of the Tax Code of the Russian Federation, has the right to submit his request for recalculation using the electronic form or personal account on the official website of the department, the only thing necessary for this is the availability of a confirmed electronic signature.
If after a month you have not been returned the money spent, you have every right to write a complaint to the tax inspection. According to Article 137 of the Tax Code of the Russian Federation, this can be done if it can be proved that untimely actions of the department entailed a gross violation of your civil rights. Usually this is not difficult, but if you are not confident in your own abilities, you can hire a lawyer for more detailed advice.
Where can I go with my problem?
Article 138 of the Tax Code of the Russian Federation answers in sufficient detail to the question of where to complain about the tax inspectorate if mistakes were made on its part when making the calculations. It is necessary to provide information on 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, for this you need to clarify the address of the local government and its index. It is best to send a claim in a letter of declared value, then the chances that it will be delivered to 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.
Pay special attention - you can file a complaint about the tax inspection with 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 by the tax authorities in your region. Such an appeal will not be accepted, since it will require a large number of labor and time costs for consideration.
What should the statement contain?
Even if you have detailed information about exactly where you need to file your appeal, it is important to know how to write a complaint to 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 the organization that does not agree with the actions of state inspectors: registration address and full name.
If you are an individual, you must specify the address of your residence permit and full name Also in the complaint it is necessary to note the name of the inspection, whose employees, in your opinion, made a serious mistake and thereby violated your rights. Next, you should indicate information about exactly what you are unhappy with, it is important to back it up with data from legislative acts. Then you can indicate your requirements, as well as indicate the method of notification of the result of the consideration of your appeal (by letter, using your personal account on the FTS portal, or using the TCS).
You can use the standard instructions on how to write a complaint to the tax inspectorate, but experienced payers recommend that you additionally indicate in the document a contact phone number, as well as an email address that may be needed by a higher authority to contact the initiator of the appeal. If necessary, you can attach additional papers to your letter that will be a confirmation of your words, this possibility is 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 of his legal representative will suffice. It is very important that the latter, when visiting the tax authority, carry 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 there is no time to visit UFNS?
If you know where you can complain about the tax inspection, 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 determines your location, however, it may malfunction, so it is important to monitor this point. If the wrong city is displayed, select the correct one, and then continue to work with the site.
To register an appeal, you need to select the "Individuals" section, after going to the corresponding page, you will need to go down to its bottom. This is where the line “Filing a complaint to the tax authorities” that interests us will be located. This section allows you not only to register your own appeal, but also to conduct an appeal procedure on decisions already taken earlier, as well as to obtain 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 an alternative, but if you do not have at your disposal enough time for trips to government organizations, select the line "I want to file a complaint about actions / inaction of tax authorities. " Please note: this section will be available to you only if you entered your own personal account, and only after that began your search on the resource.
In the appeal you will be asked to fill out a number of fields: Name, TIN, your contact phone number, as well as information about which institutions you visited to resolve your issue, and the direct nature of your complaint. Next, you will be prompted 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 an answer to your complaint. A distinctive feature of the use of this portal is that if you wish, you can set up SMS informing, with the help of which you can find out at what stage the process of considering your appeal is. If you do not receive notifications, you will need to contact the support service of the mobile operator to resolve the issue.
Where can I get an example for making a claim?
If you want to file a complaint about the inaction of the tax inspectorate, there is currently no model for its preparation as such. The reason for this is quite simple - absolutely every applicant has his own complaints about the work of the government department. However, there are certain standards that can be followed when drafting this appeal.
It is about specifying as many parameters as possible 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 may close such complaints in an unfounded status. 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 inspection, you can use the form on the official website of the department, which is quite simple and understandable. In the absence of access to Internet resources, you can personally visit the Federal Tax Service and draw up your claim, guided by the information posted on the stands. Pay particular attention to the relevance of this data, as it may change periodically.
If you have questions, you can seek clarification from one of the on-duty specialists of the department, but be prepared for the fact that you have to withstand a fairly long queue. Recently, the department began to introduce an electronic record of the population, but this functionality is not available in all regions of Russia. You can also contact the regional tax office by phone and get all the necessary information. The call center is open around the clock, a call from any city is free.
What to do if UFNS could not resolve the issue?
If your appeal has been reviewed, but you are not satisfied with the result, you can send a complaint to the prosecutor's office for the tax office. Please note: the term for consideration of your appeal 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 it must provide a decision with the appropriate comments.
In case of disagreement with the opinion of the prosecutor, you can use his comments and contact the courts. If you have previously appealed to the court and do not agree with the decision, the prosecutor's office can also conduct additional checks and, in case of violations, take measures aimed at bringing the perpetrators to administrative responsibility.
Should I go to court?
If you decide to file a complaint with the court about the tax inspection, please note that this can only be done after contacting the regional department of the Federal Tax Service. It should also be remembered that the period for consideration of your claim related to the inaction of the representatives of the department may be extended to 45 days. This happens when, for a decision, it is necessary to carry out a number of additional requests related to the tax history of the applicant.
If the court makes a positive decision in your favor, its execution can be suspended at the request of the defendant, the maximum period of delay is 6 months. At the request of the court to postpone the execution of the court order, the corresponding application must be considered by the higher authority within 5 days from the date of filing. If the request is granted, the parent body is obliged to notify all participants in the process within 3 days from the date of 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 the courts quite often take the side of the injured party. Consideration of such cases does not take a lot of time, which is very convenient for both parties. However, most often claims arising are resolved in a pre-trial order, since the agency is not interested in obtaining a bad reputation and additional time costs.
What is the complaint procedure?
Even if you know whom to complain about the tax inspection, this does not mean that you need to rush headlong to the central office of this service in your region. Initially, a claim must be submitted to your branch of the Federal Tax Service. Specialists of the tax service will be required to transfer it to a higher authority, they have 3 working days for this, the countdown is made from the moment the appeal is received.
In parallel, the inspection, in which the complaint was received, is obliged to get rid of all the violations that are indicated in the statement. After eliminating all the shortcomings, the district authority reports to the management about the work done, relevant information should be received there within 3 days after its completion. In the event that no violations have been identified, the submitted claim will be rejected. That is why it is important that your appeal sent to the tax service is really relevant and 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, the taxpayer has the right to file a complaint about incorrect actions of the controlling body within 12 months from the moment when he learned about the violation. In the event that an individual or legal entity missed the deadline for filing a claim for a 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, the question of where to complain about the Tax Inspectorate in Moscow may become relevant at any time. Since a large number of payers live in the largest city in the country, they often have to experience malfunctions in various systems, and taxation is no exception. To resolve all claims arising, you can contact the Office of the Federal Tax Service of the Russian Federation for Moscow, 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 office is by metro or electric train. Next to the institution is the Begovaya station of the Tagansko-Krasnopresnenskaya line and the railway station of the same name, where trains stop to Belorussky and Savelovsky stations. Public transport stops at the nearby Platform Begovaya stop, trolleybuses No. 20 and No. 35 run through it, as well as buses M6, T86, 27, 39 and 64.
How long does it take to review a claim?
There is an opinion that claims formed by legal entities are considered much faster, but this is not so. The main thing - you need to know who to complain about the tax inspection, individuals are in the same conditions with large companies. Regional tax service departments are obliged to make a decision based on the results of consideration of the complaint within 15 days from the receipt of the claim. Despite the fact that this period is quite clearly defined by existing legislation, it can be doubled for various reasons.
UFNS has the right to leave your claim unresolved, as well as to recognize the incorrect work of a controlled organization in whole or in part. In case of dissatisfaction with the decision, it is worth clarifying where to complain about the actions of the tax inspectorate and its higher authority, and where to appeal. The management is obliged to provide a response to the taxpayer within three business days from the date of completion of the consideration of the claim and decision.
Why may your appeal not be taken to work?
Information on how to file a complaint with the tax office, where to write a claim 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 the appeal and refuse to re-compile it. One of the main reasons why this often happens is the lack of the signature of a taxpayer or an authorized person authorized to do so.
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However, there is still the possibility of leaving an anonymous appeal. If you have Internet access, you can place an open letter on the official portal of the Federal Tax Service. Thus, you can use the knowledge about where to complain about the inaction of the tax office for its intended purpose. When publishing text, the system will ask you to specify a name, contact phone, email and city of residence. If you want to keep your identity a secret, enter absolutely any data into the fields. Remember that the text you compiled will be available for viewing to thousands of portal users, so adhere to the rules of business ethics when compiling it.
What should be considered when forming the appeal?
If you nevertheless decide to write a complaint about the decision of the tax inspectorate, make sure that it was indeed taken incorrectly towards you. If in doubt, seek the assistance of a civil law practitioner for advice. Why is it important? According to former tax officials, there is a prejudice to those taxpayers who make unreasonable claims, often their letters are examined through their sleeves.
When you know where to complain about the tax office, and in what cases it can be done, it will be much easier to build a process of communication with the government department. In no case should you threaten service employees with writing complaints, since your work directly depends on their correct operation. Conduct the dialogue as correctly as possible, with the help of the partner position you can ensure that you are heard.