Complaint (appeal) to the tax office against the Federal Tax Service from 2021: sample form (download form)

1st sample: appeal against the decision of the tax authority

Other options for the name of the document may be: an appeal against the decision of the tax inspectorate or an appeal to the tax office. In any case, we are talking about the same thing.

An appeal (AJ) is a person’s appeal to the tax authority with a request to appeal the decision of the tax authorities to prosecute for committing a tax offense or a decision to refuse such prosecution, which was made under Art. 101 NK. In this case, two conditions must be met:

in the opinion of the person, the appealed decision violates his rights;
it has not entered into force.

Now about where to write a complaint against the tax inspectorate.

As such, the appeal takes place to a higher tax authority (VNO), but under clause 1 of Art. 139.1 of the Tax Code, a complaint to a higher tax authority is submitted through the authority whose decision is being appealed, since it is from there that it (with all attached materials) is transferred to the VNO within three working days (from the date of receipt). Thus, direct filing of a complaint with a higher tax authority is not possible.

Receipt of the tax bill for the Federal Tax Service means that its decision does not become valid, therefore, a demand for payment of tax (penalties, fines) on the appealed decision is not made.

Above the Federal Tax Service are the Federal Tax Service Directorates for the constituent entities of the Russian Federation. Above these departments and interregional Federal Tax Service Inspectors is the Federal Tax Service, whose decisions, according to paragraph 4 of Art. 139.1 of the Tax Code can only be challenged in court.

Appealing decisions of tax inspectorates. Practice of applying mandatory pre-trial procedure

17.06.2009

Estimated reading time: 13 minutes.

At the request of the company, an administrative appeal against the decision of the tax authority to bring or refuse to bring to justice for committing a tax offense has become a mandatory procedure for the pre-trial settlement of disputes since 2009 (Clause 5 of Article 101.2 of the Tax Code of the Russian Federation). A company's appeal to the court for the protection of its rights without following this procedure serves as a basis for leaving the application without progress (Part 1 of Article 128 of the Arbitration Procedure Code of the Russian Federation), and if this circumstance is established after the application has been accepted for proceedings, for leaving it without consideration (Part 2 of Article 148 of the Arbitration Procedure Code of the Russian Federation).

In this article we will examine the main issues of practical application of clause 5 of Art. 101.2 Tax Code of the Russian Federation.

Pre-trial appeal is not necessary for all decisions

Not all non-normative acts of tax authorities are subject to mandatory pre-trial appeal procedures. This procedure applies only to two types of decisions, namely, the decision to bring or refuse to bring to justice for committing a tax offense. Experts agree that only those decisions that reflect violations established by Articles 120, 122, 123 of the Tax Code of the Russian Federation are subject to the pre-trial appeal procedure[1].

Since the detection of violations provided for in these articles is possible during tax audits, we can conclude that the procedure in question applies only to decisions to prosecute or refuse to prosecute, made based on the results of audits. The validity of this conclusion is also evidenced by the interconnection of the provisions of paragraph 9 of Art. 101 and paragraph 2 of Art. 101.2 of the Tax Code of the Russian Federation on the appeal procedure for appealing acts of tax authorities.

It should be noted that violations of tax legislation can be identified by the tax authority and recorded in the appropriate decision also outside the framework of inspections. Such violations are not related to the correct calculation of the tax base and payment of taxes, but impede the implementation of tax control. For example, violation of established deadlines for submitting information about opening and closing a bank account or failure to submit a declaration (Articles 118, 119 of the Tax Code of the Russian Federation, respectively). For decisions on such violations, an appeal procedure has not been established and another special procedure is applied (Article 101.4 of the Tax Code of the Russian Federation)

Thus, as before, without a preliminary administrative appeal, a company can go to court to protect its rights violated by the following non-regulatory acts of the tax authorities:

decision to prosecute under Art. Art. 116-119, 124-129, 129.1, 129.2 Tax Code of the Russian Federation;
decision to refuse VAT refund;
a decision to refuse a credit or refund of overpaid (collected) tax;
decision to seize the taxpayer's property;
a decision to collect taxes, penalties and fines from funds in bank accounts, as well as from the taxpayer’s property;
decision to suspend transactions on bank accounts.

Options for appealing decisions

There are two possibilities for administrative appeal of decisions: in the appellate procedure or in the general procedure. The application of one or another option depends on whether the decision has entered into legal force or not. The procedure and consequences of the appeal will differ.

The decision made based on the results of the inspection comes into force after 10 working days from the date of its delivery to the company (clause 9 of article 101, clause 6 of article 6.1 of the Tax Code of the Russian Federation). During the specified period of time, the decision is considered not to have entered into force and can be appealed (clause 2 of article 101.2, clause 2 of article 139 of the Tax Code of the Russian Federation).

A complaint against a decision that has entered into legal force, which has not been appealed, can be filed within one year from the date of the appealed decision (Clause 2 of Article 139 of the Tax Code of the Russian Federation).

Advantages of appealing decisions that have not entered into force (appeal)

When filing an appeal, the entry into force of the appealed decision is postponed until the day the higher tax authority makes a decision on the appeal (clause 9 of Article 101, clause 2 of Article 101.2 of the Tax Code of the Russian Federation). As a general rule, such a decision is made within a month from the date of filing the complaint, but the specified period can be extended by no more than 15 days (clause 3 of Article 140 of the Tax Code of the Russian Federation). Such a delay in the entry into force of the decision means a delay in the possible forced collection of additional amounts.

The fact is that the decision is subject to execution from the date of entry into force (clause 1, article 101.3 of the Tax Code of the Russian Federation). This means that within 10 days from this date, the tax authority is obliged to send the company a demand for payment of tax, penalties, and fines if the company is held liable for a tax offense (clause 3 of article 101.3, clause 2 of article 70 of the Tax Code RF). In this requirement, the company will be asked to voluntarily pay the additional amounts accrued by the decision, and payment must be made within 10 calendar days from the date of receipt of the requirement, unless it specifies a longer period of time for payment (Clause 4 of Article 69 of the Tax Code of the Russian Federation ). In case of non-payment of funds on time, the tax authority initiates a procedure for the forced collection of additional assessments (Article 46 of the Tax Code of the Russian Federation).

Thus, we can say that the appeal postpones the moment of the need to pay funds or their possible debiting from the company’s bank account by at least a month. In addition, the company has enough time to prepare a high-quality application to the court.

Appeal procedure

An appeal to a higher tax authority is submitted through the tax authority whose decision is being appealed (clause 3 of Article 139 of the Tax Code of the Russian Federation). Complaints sent directly to a higher tax authority, as practice shows, are returned to the taxpayer without consideration. As a result of such a “technical” error, the company may miss the deadline for an appeal, and the decision will enter into force.

Unlike the procedure for considering the results of a tax audit, tax legislation does not provide for the participation of company representatives when considering the arguments of a complaint. In connection with such a procedural exclusion of the company, it can be said that the consideration of the complaint is of a formal nature in absentia. The company will be notified in writing about the results of consideration of the complaint (clause 3 of Article 140 of the Tax Code of the Russian Federation).

Results of the appeal

Based on the results of consideration of the appeal, the higher tax authority has the right (1) to leave the decision unchanged and the complaint without satisfaction, (2) to cancel or change the decision in whole or in part and make a new decision on the case, (3) to cancel the decision and terminate the proceedings (clause 2 of article 140 of the Tax Code of the Russian Federation). The adoption of any of the above decision options indicates the completion of the administrative appeal procedure against the decision made based on the results of the tax audit.

In other words, the adoption of a new decision based on the results of consideration of the complaint by a higher tax authority is not a circumstance preventing the company from going to court. This is due to the fact that such a decision is made not based on the results of a tax audit, but in connection with the consideration of a complaint against a decision made by a lower tax authority. Of course, if it wishes, the company can appeal this new decision to the next higher tax authority, but such an appeal is no longer a condition for going to court.

Calculation of the time limit for going to court

The procedural period of three months for filing an application with the court established by paragraph 4 of Art. 198 of the Arbitration Procedure Code of the Russian Federation, calculated taking into account the provisions of paragraph 5 of Art. 101.2 of the Tax Code of the Russian Federation[2], that is, the period for applying to the court is calculated from the day when the person in respect of whom this decision was made became aware of its entry into force.

In case of an appeal, the decision comes into force on the day the higher tax authority makes a decision on the appeal. Moreover, such a decision, as a general rule, must be made within a month (clause 9 of article 101, clause 2 of article 101.2, clause 3 of article 140 of the Tax Code of the Russian Federation).

In the event that, in violation of Art. 140 of the Tax Code of the Russian Federation, the higher tax authority does not give a written response to the complaint within a month, then the three-month period provided for in paragraph 4 of Art. 198 of the Arbitration Procedure Code of the Russian Federation must be calculated from the moment the deadline for consideration of the complaint by a higher tax authority expires.

Companies were informed about this procedure for the correlation of norms and the calculation of deadlines established by tax and arbitration procedural legislation by the Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated November 20, 2007 N 8815/07 in case No. A41-K2-19605/06, the conclusions of which were supplemented by the Determination of the Supreme Arbitration Court dated 01/30/2009 No. VAS-15592/08 in case No. A27-3697/2008-2. At the same time, the court noted that the norms of the Arbitration Procedural Code of the Russian Federation establishing the period for applying to court for protection of a violated right should not be considered as preventing the implementation of the right to use out-of-court procedures for resolving tax disputes, which are preferable in tax legal relations from the point of view of the efficiency of protecting violated rights taxpayers.

Taking into account the legal interpretation of the norms by the highest judicial body, it seems that if a higher tax authority violates the established one-month deadline for making a decision, the company faces objective risks associated with missing the deadline for a judicial appeal.

On the other hand, if the company considers it advisable to wait for a decision on the complaint and misses the deadline for filing an application with the court [3], then it will be able to apply to the court with a petition to restore the missed deadline for appealing a non-normative act of a state body (Article 117 of the Arbitration Procedure Code RF). The courts, recognizing the adoption of measures to resolve the dispute administratively as a valid reason for missing a deadline, satisfy such petitions[4]. Taking into account the practice of federal arbitration courts, as well as the legal position expressed by the highest judicial body, there is currently no reason to believe that if the company goes to court if the deadline is missed, the company will be denied judicial protection.

Appeal against decisions that have entered into force

A decision that has entered into force can be appealed within a year from the date of its adoption by filing a complaint with a higher tax authority (clause 3 of article 101.2, clause 2 of article 139 of the Tax Code of the Russian Federation).

In the event of an appeal against a decision that has entered into force, the collection procedure will not be automatically suspended, but the provisions of paragraph 4 of Art. 101.2 of the Tax Code of the Russian Federation provide for the right of a higher tax authority to satisfy the company’s request to suspend the appealed decision. Currently, there is no practice for companies to submit such requests, interaction between the taxpayer and the tax authority has not been established, which increases the likelihood of a positive resolution of the issue for the company, and therefore the risk of forced debiting of disputed funds from the taxpayer’s bank accounts is high.

Calculation of the time limit for going to court

If the logic of calculating time limits for a judicial appeal, applied in the case of an appeal, were extended to the case of appealing a decision in the general manner, it would turn out that the three-month period for filing an application with the court begins to be calculated after a month from the date of filing the complaint, which in turn can be filed within one year from the date of the appealed decision.

However, this technique contradicts the provisions of the Tax Code of the Russian Federation. In this regard, the company needs to carefully consider the rules for calculating the time limit for going to court when appealing a decision in the general manner, so that, if necessary, it does not lose the right to judicial protection.

As noted above, the procedural period for going to court is applied taking into account the provisions of tax legislation, namely clause 5 of Art. 101.2 of the Tax Code of the Russian Federation, which stipulate that in case of appealing decisions in court, the period for going to court is calculated from the day when the person in respect of whom this decision was made became aware of its entry into force.

If the decision has not been appealed to a higher authority, then it comes into force the next day after the expiration of the ten-day period for filing an appeal (clause 9 of Article 101 of the Tax Code of the Russian Federation). Consequently, in order to preserve the right to judicial protection and at the same time comply with the mandatory pre-trial procedure for appealing the decision established by paragraph 5 of Art. 101.2 of the Tax Code of the Russian Federation, the company should file a complaint with a higher tax authority no later than one and a half months from the date the decision entered into force.

Thus, if the taxpayer expects a negative result from the consideration of the complaint and plans to defend his rights in court, then the actual period for filing a complaint with a higher tax authority is significantly reduced.

It seems that the contradiction between the one-year period established by law for an administrative appeal (clause 2 of Article 139 of the Tax Code of the Russian Federation) and its significant reduction in order to preserve the right to judicial protection to one and a half months (clause 5 of Article 101.2 of the Tax Code of the Russian Federation) is a “technical "Flaw of the legislator.

The conflict in the procedure for calculating deadlines for judicial appeal, in our opinion, will be overcome by companies turning to arbitration courts with a request to restore the missed deadline for appealing a non-normative act of a government body for a good reason.

The controversial issues of practical application of clause 5 of Art. identified in this article. 101.2 of the Tax Code of the Russian Federation[5] have currently become controversial, and therefore, one can assume that in the near future they will find their resolution in the form of clarifications from the competent authorities.

Where to file a complaint

According to paragraph 1 of Article 139 of the Tax Code of the Russian Federation, a complaint against a decision to prosecute or refuse to prosecute must be submitted to a higher tax authority.

The structure of tax authorities is divided into three levels: territorial inspectorates, departments of the Federal Tax Service of the Russian Federation for the constituent entities of the Russian Federation and the central apparatus of the Federal Tax Service of the Russian Federation (Appendix No. 1 to the order of the Ministry of Finance of Russia dated 09.08.05 No. 101n).

Territorial inspections include inspections for a district, a district within a city, a city without district division, as well as interdistrict inspections. Their decisions must be appealed to the department of the Federal Tax Service of the Russian Federation of the corresponding constituent entity of the Russian Federation (region, territory, republic, Moscow or St. Petersburg).

If the decision is made by the department of the Federal Tax Service of the Russian Federation for a constituent entity of the Russian Federation, then the complaint must be submitted directly to the Federal Tax Service of the Russian Federation.

The largest taxpayers are registered with special interregional inspectorates. Their decisions must be appealed immediately to the Federal Tax Service of the Russian Federation (Appendix No. 2 to the order of the Ministry of Finance of Russia dated 08/09/05 No. 101n).

Repeated inspections are also carried out by interregional inspectorates in federal districts. Their decisions must be appealed to the Federal Tax Service of the Russian Federation (Appendix No. 4 to the order of the Ministry of Finance of Russia dated 08/09/05 No. 101n).

What can the inspectorate do in connection with a decision that has not entered into legal force?

Before the decision made based on the results of the audit comes into force, the tax inspectorate, as interim measures, may issue a resolution prohibiting the company from disposing of certain property worth no less than the arrears, penalties and fines. If the total value of the company’s property according to accounting data is less than the amounts additionally accrued according to the decision, then the inspectorate also has the right to seize the taxpayer’s bank account for the amount of the difference (clause 10 of Article 101 of the Tax Code of the Russian Federation).

When an account is seized, money is not debited from it, as during collection, but is only “frozen,” that is, the company cannot dispose of it.

The decision to freeze an account, as well as to prohibit the disposal of property, can be immediately challenged in court. Tax authorities have the right to such interim measures only if there are sufficient grounds to believe that without them it will be difficult or even impossible to implement the appealed decision made based on the results of the audit, and (or) to collect the arrears, penalties and fines specified in it. Tax authorities usually ignore this clause and cannot prove that they had grounds for such assumptions. In such cases, the courts cancel interim measures (Determination of the Supreme Arbitration Court of the Russian Federation dated 09.26.08 No. 12266/08, Resolution of the FAS VSO dated 20.05.08 No. A33-13063/07-F02-1987/08, Resolution of the DO dated 20.01.09 F03-6280/ 2008)

What is the point of appealing a decision to refuse to prosecute?

The wording “refusal to prosecute” only means that the inspectorate did not find any grounds for a fine for committing a tax offense. With this decision, the inspectorate can also charge additional taxes and penalties to the company.

What form does a complaint to a higher tax authority take?

The form of a complaint to a higher tax authority is not established by law. Therefore, it can be compiled in any form.

When filing a complaint with a higher tax authority, do I have to pay a state fee?

No, there is no fee for administrative appeals against decisions of the tax authority.

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[1] Article 120 “Gross violation of the rules for accounting for income and expenses and objects of taxation”, Art. 122 “Non-payment or incomplete payment of taxes (fees)”, Art. 123 “Failure of a tax agent to fulfill the obligation to withhold and (or) not transfer taxes” of the Tax Code of the Russian Federation.

[2] An application to challenge a non-normative act of a tax authority may be filed with an arbitration court within three months from the day the company became aware of a violation of its rights and legitimate interests, unless otherwise provided by federal law. The deadline for filing an application missed for a good reason can be restored by the court (clause 4 of Article 198 of the Arbitration Procedure Code of the Russian Federation). The obligation to appeal decisions of tax authorities in an administrative manner as a condition for the possibility of applying for judicial protection is established in paragraph 5 of Art. 101.2 Tax Code of the Russian Federation. This rule of law directly stipulates that in the event of appealing the decisions of the tax authority in court, the period for going to court is calculated from the day when the person in respect of whom this decision was made became aware of its entry into force.

[3] The three-month period for filing a statement of claim begins to be calculated upon the expiration of a month from the date of filing the appeal. If the specified period is exceeded, the deadline for filing an application with the court will be considered missed.

[4] See Decision of the Moscow Arbitration Court dated May 12, 2008 in case No. A40-16101/08-118-65, left unchanged by Resolution 9AAS dated July 21, 2008 N 09AP-8048/2008-AK, Resolution of the Federal Antimonopoly Service of the Moscow Region dated 08.07 .2008 No. KA-A40/5853-08, Resolution of the FAS ZSO dated September 24, 2004 No. A56-8471/04.

[5] Article by V. Strelnikov “Pre-trial disorder”, EZh-Lawyer No. 14, 2009.

About methods of feeding AF

The necessary documents can be submitted either personally or through a representative as follows:

via telecommunication channels, through the taxpayer’s personal account;
by mail;
in person to the appropriate office or document collection window.

The petition contains:

Personal data of the applicant (full name plus place of residence for an individual or name plus address for an organization).
Subject of appeal (decision regarding specific persons - in this case, in other situations this could be actions or inaction of tax officials).
Name of the offending authority.
The reasons why the submitter believes that his rights have been violated.
Final requirements of the applicant.
Information on how convenient it is to receive an answer based on the results of its consideration: on paper, in electronic form via telecommunication channels or through the taxpayer’s personal account.

Additional data may include telephone, fax numbers, email addresses, and other necessary information. The AJ is supplemented with a maximum of evidence indicating that the complainant is right, and a representative power of attorney is also attached to it (if it is necessary to submit through a representative). The document must be signed by the submitter (his representative).

Federal Tax Service Order No. ММВ-7-9/ [email protected] : new complaint format

On May 1, 2021, an experiment was launched to receive complaints from legal entities and individual entrepreneurs under the TKS. 5 regions are participating in the project (Moscow, St. Petersburg, the Altai Republic, Nizhny Novgorod and Volgograd regions), its duration will be two months. Taxpayers who do not agree with the actions (inactions), demands and decisions of tax officials are given the opportunity to file a complaint against the Federal Tax Service Inspectorate under the TKS. From July 1, 2021, this opportunity will be provided to taxpayers in all other regions of the Russian Federation.

Order of the Federal Tax Service No. ММВ-7-9/ [email protected] approved the form for a complaint against the decision of the Federal Tax Service and the rules for its preparation. The order also regulates the electronic format and procedure for submitting this document. Notifications from tax authorities regarding filed complaints will also be sent to taxpayers in electronic format.

An appeal against the Federal Tax Service must be filed only through the tax office whose actions and decisions are being appealed by the taxpayer. After receiving a complaint, the Federal Tax Service department is obliged to transfer it to a higher department within 3 days (working days).

A higher tax authority may make the following decisions on a complaint:

Refuse the taxpayer's request.
Completely or partially cancel the contested decision of the tax inspectors.
Make a new decision on the case.

About consideration of AJ

Clause 1 of Art. 140 of the Tax Code allows you to provide additional documents before the claim is resolved (during its consideration). Moreover, it will be necessary to explain why these additions were not provided earlier (clause 4 of Article 140 of the Tax Code). The EIT considers the application without the participation of the person submitting it. Exceptions will be cases where contradictions are identified between information from the audit materials and information received from the taxpayer. In such a development, the petitioner is notified of where and when it will be considered.

The AJ can be withdrawn in whole or in part until it is resolved. Also, the VNO may leave the claim without consideration in whole or in part, there are three reasons for this:

The order from clause 1 of Art. has been violated. 139.2 of the Tax Code (not in writing, there is no signature of the complainant or his representative, it is not indicated what exactly violated the rights of the complainant).
The person who filed the claim declared its full or partial withdrawal before its consideration.
An AJ has already been filed on the same grounds.

AJ is permitted by UNO within a month after receiving it. This period can be extended by a maximum of a month.

There are also three possible outcomes of the appeal:

The requirements from the complaint are not satisfied.
The disputed decision of the tax authorities is canceled in whole or in part.
The cancellation is accompanied by the adoption of a new decision on the case.

The decision on the AJ within three days after its adoption is handed over (sent) to the applicant.

Filing a complaint or appeal

A complaint is filed when acts of the tax authority or actions/inactions of its officials have already entered into force and violate the rights of the taxpayer. It can be sent within a year to a higher tax authority through the same authority, whose decision must be appealed.

An appeal is filed if the tax authority’s decision to prosecute a person for a tax offense has not yet entered into force. The filing deadline is within 10 days from the moment the tax authorities’ decision is received. At the end of this period it comes into force (clause 2 of article 101.2 of the Tax Code of the Russian Federation).

A complaint can be submitted in writing or electronically, including through the taxpayer’s personal account. It must be signed by the manager or representative. If it is filed by authorized representatives of the taxpayer, a power of attorney must be submitted along with the complaint.

Only legal representatives of an organization (general director, manager, chairman) or an individual (parents, guardians, trustees) can represent the interests of a taxpayer without a power of attorney.

An authorized representative of a taxpayer (individual or legal entity) can represent the interests of the taxpayer on the basis of a power of attorney (Articles 185-189 of the Civil Code of the Russian Federation). To represent the interests of an individual entrepreneur, you need to notarize the power of attorney (Clause 3, Article 29 of the Tax Code of the Russian Federation).

There are decisions that cannot be appealed on appeal, but only in court. We are talking about decisions made by the federal executive body authorized for control and supervision in the field of taxes and fees.

Information to be included in the complaint and appeal

This information is specified in Art. 139.2 Tax Code of the Russian Federation:

Full name and address of the applicant or name and address of the applicant organization;
the act being appealed against, actions or inactions of its officials;
name of the tax authority whose actions are being appealed;
the grounds on which the applicant’s rights were violated;
requirements of the person filing the complaint;
method of obtaining a decision on a complaint: on paper, electronically or through the taxpayer’s personal account.

In addition, it is permissible to include additional circumstances in the complaint that may mitigate or eliminate the taxpayer’s liability. The complaint may also indicate other information necessary for timely consideration of the complaint, including telephone numbers, fax numbers, email addresses, etc.

The deadline for making a decision on a complaint is within a month after filing (clause 6 of Article 140 of the Tax Code of the Russian Federation), but it can be extended by another 15 days if the head or deputy head of the tax authority decides so.

Within another three working days, the taxpayer will be informed of the decision made. From the day the decision on the appeal is made, the decision of the tax authority based on the results of the audit comes into force.

The appeal is filed with the same tax authority that made the decision. He must transfer the complaint to a higher tax authority within 3 days. While the complaint is being considered by a higher tax authority, accrued payments are not collected.

A decision of a tax authority that has entered into force, which has not been appealed, may be appealed to a higher tax authority in the general manner within a year from the date of the appealed decision.

If you missed the deadline for filing a complaint for a good reason, you can restore it by filing a petition with the tax authority.

Why do you need to file a complaint?

so that your application is subsequently considered by the court;
it's free;
it is simple and does not require the help of lawyers;
you do not need to be present at the hearing of the complaint;
if an appeal is denied, you can understand why this happened and prepare more thoroughly to defend your position in court;
If the decision of the tax authorities or officials has been appealed to a higher tax authority, it will be suspended.

How to file a complaint

A complaint can be filed against the decision of the tax authority as a whole, or against its individual parts. The complaint must indicate the reasons why you do not agree with the tax office’s decision and state your demand - for a complete or partial cancellation of the decision, an additional audit or a change in the decision, otherwise it will not be accepted.

A sample complaint can be downloaded from the Federal Tax Service website.

2nd sample: complaint about inaction of the tax inspectorate

Another option for the name of such a complaint could be “Sample complaint about inaction of the tax authority.” In this case, the inaction of inspection officials is being appealed. Moreover, the nuances of the appeal are almost identical to those stated above. True, the review period in this case is 15 days with the possibility of extension for another 15, and not 30, as in the previous version.

Procedure for appealing tax decisions

Any of the complaints must be addressed to a higher authority, but it should be sent through the tax authority that made the decision. This rule follows from the provisions of Art. 139, 139.1 Tax Code of the Russian Federation.

The tax authority that made the appealed decision is obliged, within three days from the date of receipt of the complaint, to redirect it with all materials to a higher authority, attaching its conclusion. The conclusion must contain a substantiated position on each of the applicant’s arguments with reference to available documents (with the obligatory attachment of copies). These are: methodological letters from the Federal Tax Service of Russia, the Ministry of Finance of Russia, as well as indicating judicial practice.

Note!
The Tax Code regulates the issue of pre-trial settlement of challenges to the decision of the tax inspectorate (clause 2 of Article 138 of the Tax Code of the Russian Federation). This provision does not affect the procedure for pre-trial settlement of the issue of decisions made by the regional department on the basis of a filed complaint against the decision of the inspectorate in your area.

Actions (inactions) of inspection officials, as well as decisions of the Federal Tax Service of the Russian Federation, are subject to appeal through the courts. When going to court, a person has the right to make a claim of both a non-property nature (to challenge the decision of the tax authority) and a property nature (in particular, for a tax refund). Depending on the type of legal relationship and the chosen method of defense, the court determines the procedure for considering the case: claim proceedings or the procedure for considering cases arising from administrative and other public legal relations.

Both the person whose rights have been violated and his authorized representative can file a complaint. When filing a complaint by a representative, a power of attorney must be attached to it, otherwise the document will be left without consideration.

You can file a complaint using the Internet, that is, the document is sent in electronic form through the official website of the Federal Tax Service of the Russian Federation.

If the taxpayer decides not to wait for the decision of the tax authority, he needs to go to court.

Legal entities, as well as individual entrepreneurs, must apply to the court of jurisdiction - the Arbitration and Supreme Court of the Russian Federation in accordance with arbitration procedural legislation. Individuals who are not individual entrepreneurs should apply to the courts of general jurisdiction and the Supreme Court of the Russian Federation in accordance with the Code of Administrative Proceedings (CAC).

4th sample: complaint against the tax inspectorate to the prosecutor's office

The prosecutor's office oversees the correct application of legislation, including tax law. Therefore, you can go there in case of any violations of taxpayers’ rights by the Federal Tax Service. The nuances of such appeals are regulated by Art. 10 Federal Law dated January 17, 1992 No. 2202-1 and Order of the Prosecutor General’s Office of Russia dated January 30, 2013 No. 45.

You need to complain to the prosecutor's office at the location of the Federal Tax Service.

Structurally, the claim includes three elements:

Heading, which initially indicates information about the prosecutor's office (full name with address, as well as full name and rank of the head). The next will be the applicant’s personal information (his full name, registration address, contacts for feedback). The final data will be the tax office - the violator of your rights.
Information block: you need to state the essence of the problem as briefly and accurately as possible, describing the events that led to the dispute, the violations that were committed, as well as your request to the prosecutor's office.
Conclusion. The evidence attached to the application is listed here. These may be audio and video recordings, documents, etc. indicating a violation. Here the appeal is dated and signed.

When drawing up a complaint to the prosecutor's office, you should adhere to a business style and clear wording, without insults or profanity, indicating only true facts.

There are several ways to file a claim:

by mail - by registered or valuable letter with acknowledgment of delivery or an inventory of the contents, respectively;
through the box installed in the prosecutor’s office “for citizens’ appeals and applications”;
to the prosecutor's office. Here, a stamp is affixed to the first and second copies of the complaint, as well as a mark and signature indicating acceptance and assigning an incoming number to the document;
through the Internet reception of the Prosecutor General's Office.

The prosecutor's office considers incoming claims in the manner and within the time frame established by Order of the Prosecutor General's Office of Russia dated January 30, 2013 No. 45. The usual period for reviewing a claim is 30 days after its registration. If additional verification and study of received materials is not required, they will be sorted out within 15 days. If necessary, the indicated time is extended by the same amount. The person who filed the complaint is notified of the extension.

For the applicant, there are two possible outcomes of the analysis of his appeal: positive and negative. The latter means that, from the point of view of the prosecutor’s office, the Federal Tax Service is right. The taxpayer himself decides whether to agree with this option or not; his disagreement means a further trip to court. A positive scenario means that prosecutors have identified a violation of the law and will force tax officials to comply with it, of which the applicant will also be notified.

Sample complaints:

Appeal

To inaction

To action

Complaint to the Federal Tax Service in free form

Sample complaint to the Federal Tax Service (free form)

When drawing up a complaint in free form, you must indicate the following details (clauses 2-3 of Article 139.2 of the Tax Code of the Russian Federation):

the name and address of the higher tax authority that will consider the complaint;
name (full name) and address of the complainant (organization, individual entrepreneur or individual);
the subject of the appeal (details of the act that is being appealed or an indication that the actions or inactions of officials of the Federal Tax Service are being appealed);
name and number of the Federal Tax Service to which the complaint is being filed;
a description of the essence of the complaint (what exactly the complainant disagrees with, the rationale for his position and the arguments confirming his rightness);
demands made by the complainant;
method of obtaining a decision on a complaint (on paper, via TKS, in your personal account on the Federal Tax Service website);
contact details for communication by the taxpayer (telephone number, email address).

If there are documents confirming the applicant’s innocence, they must be attached to the complaint. You will also need to attach a power of attorney if the complaint is submitted not by the taxpayer personally, but by his representative.

How to find out the details of a higher tax authority

Despite the fact that the complaint is submitted to the Federal Tax Service, the actions (inaction) or decision of which are disputed, the name and details of the higher tax authority must be indicated in the head of the document. The structure of the tax authorities is as follows: Inspectorate of the Federal Tax Service - Regional Federal Tax Service - Federal Tax Service of the Russian Federation.

That is, a complaint against the Federal Tax Service is submitted to the Federal Tax Service of the constituent entity of the Russian Federation. If the department does not satisfy the complaint or does not satisfy it in full, you can appeal the decision of the Federal Tax Service to the Federal Tax Service or court.

How to file a complaint?

The complaint is made in writing in accordance with the requirements approved by the Federal Tax Service. Thus, according to Article 139.2 of the Tax Code of the Russian Federation, the complaint must contain:

personal data of the applicant: full name and address;
the essence of the appeal: what actions or decisions of the tax authority are being appealed, full name of the official, details of regulations, etc.;
justification for his claims: for what reasons does the applicant consider these actions and or decisions to be inconsistent with the law, supporting documents;
method of receiving a decision on a complaint: on paper by mail, electronically by e-mail or through the taxpayer’s personal account;
applicant's signature.

All documents referred to by the applicant are attached to the complaint. Also, the application should not contain insults or profanity, otherwise it may be left without consideration.

Recommendations:

The claims in the complaint must be justified, i.e. supported by relevant documents and references to the provisions of the law. Here everything largely depends on the circumstances in each specific situation, so it is better to seek advice from a lawyer.
When writing, you must adhere to a business style of presentation, succinctly and concisely describe the circumstances of the complaint against the tax authority, and maintain chronological order.
It is better not to deviate from the topic of the address, not to make lyrical digressions and exclude the emotional component.

Considering the above, when compiling, you should adhere to the order indicated below:

The document header is in the upper right corner of the sheet (if the document is paper). Information about the recipient government agency and the applicant is indicated. It will not be possible to submit a complaint to the tax office anonymously if you want to get an answer to it, since it will not be accepted for consideration.
The essence of the complaint against the tax inspectorate: what actions and decisions are being appealed, on what grounds.
The final part lists specific requests to the government agency: cancel the decision of the tax authority, return the tax deduction, etc.
List of application documents.
Date and signature.

You can see what a complaint should look like using our example.

Sample complaint