An application to the Federal Tax Service (FTS) is a type of official application from citizens. Unlike a complaint, a statement does not indicate violations, but contains a request for the exercise of rights.
An application is a citizen’s request for assistance in realizing his constitutional rights and freedoms or the constitutional rights and freedoms of others.
Article 4 of the Federal Law “On the procedure for considering appeals from citizens of the Russian Federation”
The documentation of fiscal authorities is characterized by formalism, therefore most applications to the Federal Tax Service are submitted on special forms and filled out according to instructions.
General requirements for applications to the tax office
- Information must be accurate and reliable. Carefully check the entered data, especially numerical ones. Often it is not the names that are entered, but their codes. For example, to designate regions or types of tax transactions.
- In the upper right corner of almost all applications it is necessary to indicate the details of your tax office. You can find out about them using the corresponding service on the website nalog.ru. Just enter your registration address and find out where your tax office is located, its operating hours, phone numbers, and so on.
- The header of the application also always indicates information about the applicant: full name, passport details and, necessarily, TIN. If you do not know your taxpayer identification number, use the Find out TIN service.
- When filling out documents by hand, use black ink and block letters.
- On some applications, the signature must be certified. If you filled out the application at home, do not sign. This will need to be done in the presence of a tax inspector. When sending by mail, a notary visa will be required.
Let's look at the features of writing the most popular statements.
Covering letter for the 3-NDFL declaration
The 3-NDFL declaration itself is a statement from the taxpayer.
NOTE! The declaration for 2021 must be submitted using the new form from the Federal Tax Service order dated August 28, 2020 No. ED-7-11/ [email protected] . you can here.
The Tax Code does not provide for additional statements when filing a report. But it is not forbidden to attach a covering letter to the declaration, which is drawn up in free form. It is recommended to indicate:
- name of the inspection to which the report is submitted;
- applicant's details (full name, address, tax identification number);
- the period for which the declaration is submitted;
- register of documents confirming income or expenses;
- date;
- signature with transcript.
Such a cover letter can be drawn up when submitting the report in person, through an authorized representative, or when sending by mail. When submitting the 3-NDFL report personally or through a representative, you should make 2 copies of the letter and on one of them you should receive a stamp with a mark of acceptance by the tax authority.
When sending a report by mail, a cover letter must be included in the mailing list and receive a postage stamp on it.
To learn about when you should submit your income report for last year, read the material “What are the deadlines for submitting the 3-NDFL tax return?” .
And when submitting a declaration via the Internet, there is no need to issue a cover letter. All attached documents will be recorded electronically.
Application for obtaining a TIN
Any citizen, future or current taxpayer, must be registered with the Federal Tax Service. Registration is carried out within five days after submitting the application.
There is a convenient service on the Federal Tax Service website that allows you to register with the tax authority without leaving your home.
But if for some reason it is more convenient for you to work with paper documents, to obtain a TIN (including a repeated one) you need to fill out form No. 2-2-Accounting, approved by order of the Federal Tax Service of Russia dated August 11, 2011 No. YAK-7-6 / [email protected]
Where and with what questions to contact
Article 21 of the Tax Code states that taxpayers have the right to submit requests to both tax authorities and financial authorities.
However, these bodies have different competencies. Therefore, first of all, you need to determine where exactly you need to go. Tax authorities, in accordance with paragraph 1 of Article 21 of the Tax Code of the Russian Federation, provide taxpayers with free information:
