Legal regulation
Taxpayers had the opportunity to write a complaint against the tax inspectorate online after the adoption of Law No. 130-FZ dated May 1, 2016, which amended paragraph 1 of Art. 139.2 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code), which regulates the form of the appeal document. In accordance with this norm (came into force on June 2, 2016), in addition to the usual written document, two new forms of tax complaint are provided:
- in the form of an electronic document sent to the tax authority via telecommunication channels (via the Internet - for example, by email);
- by filling out a special form on the Federal Tax Service website in the personal account of the taxpayer - an individual or organization.
In accordance with paragraph. 3 p. 1 art. 139.2 of the Tax Code, the federal tax service needs to establish a procedure for sending documents challenging their actions and decisions in electronic form, as well as establish formats for such documents. However, to date there is no legal document regulating these issues.
Therefore, today those wishing to file a complaint with the tax office via the Internet in the feedback mode of the taxpayer’s personal account must be guided by the rules for using and operating the nalog.ru website. Today this is the best way, since the system is fully automated, so it is unlikely that it will be possible to perform actions that contradict the requirements of the tax service. Sending a complaint to the tax office via the Internet in other ways, although using modern means of communication (including e-mail capabilities), seems difficult due to the lack of specific regulation.
On our forum you can get an answer to any question you have during your interaction with the tax authorities. For example, in this thread you can clarify how to explain a loss to the tax authorities and whether it is necessary to do so.
Rules for filing a complaint
Deadlines
You can file a complaint within 1 year from the date of the disputed event in one of the following ways:
- in person - then the inspection must confirm that the paper has been accepted;
- by registered mail with notification and a mandatory list of attachments;
- through the taxpayer’s account on the Federal Tax Service website;
- in electronic form via TKS - in this case an electronic signature is required.
You can also contact the inspection through a representative, but he must have a document confirming his authority (for example, a power of attorney).
After receiving the complaint, the tax office has 3 days to transfer it to the higher-level Federal Tax Service.
The period for consideration of the application is up to 30 working days from the date of acceptance. You must be notified of the result within three days from the date of the decision. Before making a decision, you have the right to provide additional documents, but you must explain why you did not attach them immediately.
If the decision on the complaint is not made in your favor, you have a month to file an appeal. They consider it within the same time frame - up to 30 days. Only after an appeal do you have the right to go to arbitration court.
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In some cases, the deadlines are extended. Thus, the inspection may extend the consideration of the complaint for another month if it is necessary to examine newly received documents or request papers from a lower tax office. You also have the right to increase the deadline if it is not possible to quickly obtain important documents or unforeseen circumstances arise - but no more than 6 months.
Form
Order of the Federal Tax Service No. ММВ-7-9/ [email protected] dated December 20, 2019 approved the complaint form (the same form is suitable for filing an appeal) and the procedure for filling it out. You can view the documents and download the form on the tax website.
It is better to adhere to the Federal Tax Service form, despite the fact that the Tax Code of the Russian Federation does not directly prohibit filing a complaint in free form. This way you are less likely to get rejected.
What to write in a complaint
As we have already said, the inspection website has a detailed explanation of how to fill out the form. Any complaint must include the following information:
- name and address of the organization filing the complaint, or full name of the entrepreneur and his registered address;
- data of the Federal Tax Service, for which you are writing an application;
- grounds for complaint;
- links to articles of law confirming that the taxpayer’s rights have been violated;
- requirements of the person filing the complaint;
- Contact Information;
- preferred method of receiving a response.
Attach all available evidence (deeds, payment receipts, notices of refusal). State the essence of the complaint briefly and to the point - excessive emotionality, and even more so obscene language, will only do harm.
Where to track your complaint
All information about the application can be requested on the tax website in a special section. Here you will see the date of acceptance, the period for consideration or extension, the status of the complaint, and the final decision.
