We have developed a special form for complaints against tax authorities

In what cases are such complaints filed?

Before appealing a decision (action, inaction) of the tax inspectorate in court, the taxpayer must appeal it pre-trial.
You can appeal an audit decision, a tax notice, a demand for payment and other documents or actions (inaction) of officials. Each subject of appeal has its own code.

By way of appeal, you can appeal decisions based on the results of an on-site or desk audit that have not yet entered into force.

It is impossible to appeal decisions made by the Federal Tax Service of Russia itself (its central office).

How to file a complaint online on the Federal Tax Service website

Submitting an application through the Federal Tax Service website - nalog.ru is the most optimal way to carry out the procedure due to the complete automation of the system, which means that the applicant will not be able to fulfill the contradictory requirement of the tax authority.

Sending a document to a higher authority through third-party methods on the Internet, including an email, is an unnecessarily complicated process due to the lack of specific rules of procedure.

You can file a complaint from your Personal Account provided by the service. With this method, the identity and authority of the applicant are considered fully confirmed. To gain access to the Personal Account, the taxpayer must personally contact the tax office once, where it is necessary to certify the identity card, and then receive the details for accessing the profile on the website.

When going through the procedure of verifying your identity and credentials, you will also need to fill out the registration form of the application, namely the following lines:

1. Name of the tax authority.
2. Last name First name Patronymic name of the person.
3. TIN.
4. Which authority was the appeal submitted to?
5. Contents of the document.

In addition, the complaint registration card can be supplemented by attaching a photo file or a scanned version of the appeal, which is presented in writing and contains the personal signature of the complainant.

Submission algorithm without a taxpayer’s personal account

Step 1

• Go to the Federal Tax Service website – nalog.ru
• Select region in the upper left field
• Select the status of the person filing the complaint - individual, legal entity or individual entrepreneur

Step 2

After following the link, scroll down and find the block “Filing a complaint with the tax authorities.” Click on it.

Step 3

Select the item “I want to address another issue.”

Click the “Create Appeal” button, select your life situation and fill out the data step by step.

If your situation is not in the list, then go back and select the “Other appeals” button. Fill the form.

How to send an appeal through the taxpayer’s personal account

On the main page you need to select the status of the person who is filing the complaint - individual, legal entity or individual entrepreneur. Click the “Login to your personal account” link. Enter your registration data and then select “Submit an appeal” in your personal account.

Read more about how to complain about the tax office via the Internet on our website.

When can I complain?

The deadlines differ for decisions based on the results of desk and field inspections that are not appealed, and for all other decisions, as well as actions (inaction) of the inspectorate.
Thus, an appeal must be filed before the decision based on the results of the inspection comes into force - that is, within 1 month from the day it was served.

You can appeal a decision based on the results of desk and on-site inspections that were not appealed on appeal within a year from the date of such decision. The date of delivery of such a decision does not matter.

Other decisions of the inspectorate, as well as its actions (inaction), can be appealed within a year from the day you learned or should have learned about a violation of your rights.

Where to complain about the tax office in 2022

In accordance with the established norm, which came into force on June 2, 2016, in addition to written appeals, two new methods and addresses for complaining have become available:

• an electronic document sent to the tax authority using a telecommunications channel - the Internet, for example via an email;
• through a special form on the Federal Tax Service website, which can be filled out by individuals and organizations.

Paragraph 3, paragraph 1 of Article 139.2 of the Tax Code requires the Federal Tax Service to establish a procedure for submitting documentation challenging their actions and decisions in electronic format, and to establish a form accordingly. However, there is no legal act regulating this situation.

Therefore, if you need to file a complaint via the Internet, you must contact the nalog.ru web resource.

How long will it take to consider the complaint?

The time frame during which complaints are considered differs for complaints about decisions on desk and field inspections and for complaints about other decisions, as well as actions (inaction) of the inspectorate.
Complaints about decisions based on the results of on-site and desk inspections are considered by a higher authority within a month from the date of receipt.

This period may be extended for another month if the higher authority needs to obtain additional documents.

Complaints about other decisions and actions (inaction) of the inspectorate are considered within 15 working days from the date of receipt.

The decision on the complaint will be sent within 3 working days from the date of acceptance.

Deadlines for consideration of the application in 2022

Complaints against decisions that have entered into force on holding persons accountable for acts that violate the established procedure or decisions to refuse such, may be considered by tax authorities in 2022 within a period of up to one month from the date of acceptance of the appeal. At the same time, a decision is made on the case.

However, the head of the Federal Tax Service or his deputy has the opportunity to extend the deadline for reviewing the document to thirty days. This is done in two cases:

• the applicant has provided an additional document;
• it was necessary to obtain documentation or information from lower tax authorities.

The decision that the authority made in this case will be sent to the complainant no later than three working days from the date of its approval in accordance with paragraph 6 of Article 140 of the Tax Code.

If the applicant does not agree with the response received, he can file a second complaint with the Federal Tax Service or the court, as noted in Articles 138 and 139 of the Tax Code.

Pre-trial dispute resolution procedure: stages

The process of resolving a dispute of the category under consideration on the basis of Art. 139, 139.1, 139.3 and 140 Tax Code consists of the following stages:

• formation and submission of a complaint, which, although carried out to a higher authority (most often to the regional department of the Federal Tax Service), is done through the body that is a party to the dispute;

The complaint form is unified. You can download it for free by clicking on the image below:

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• making a decision on accepting a complaint for consideration or refusing to consider it substantively due to legal circumstances;
• notification of the interested parties (and, first of all, the applicant) about the time of consideration of the dispute on the merits, the date and place of the meeting;
• presentation by the applicant of additional evidence, arguments and explanations;
• requesting additional materials related to the case from a lower authority;
• direct consideration;
• making a reasoned decision on a pre-trial tax dispute;
• delivery of a written decision to the applicant.

The deadlines established by law play an important (and sometimes decisive) role in the process of pre-trial dispute resolution. For example, a complaint can be filed only before the expiration of a year from the date of violation of rights, and an appeal can be filed before the decision enters into force. The complaint is forwarded to the competent authority within 3 days, within the same period the applicant must be given or sent a final decision on the complaint.

What decisions can be made regarding the tax authorities?

In the event that the decision of the tax authority is considered to have entered into force, the applicant undertakes to comply with it. In general practice, the fact of filing an appeal does not affect the execution of the act involved. However, the applicant has the right to submit an application for suspension of execution of the established decisions to involve him in the execution of the actions specified in the act during the consideration of the complaint.

For this purpose, this person must provide a guarantee from a banking organization, under the terms of which the organization undertakes to pay an amount of money equal to:

• tax;
• collection;
• insurance premiums;
• fines;
• fines;

At the time of consideration, unpaid for the case under consideration. This application with the attached guarantee must be submitted to the tax authority along with a complaint against the decision considered to have entered into force (Article 138 of the Tax Code).

How to file a claim?

There is no standard claim form, since each case is individual. For example, tax refunds, illegal collection of penalties or failure to provide benefits are regulated by various articles of the Tax Code of the Russian Federation and legal acts that must be indicated in the statement of claim. However, there are also general points. The claim must include:

• name of the court;
• details of the plaintiff: full name of the citizen or name of the organization, address, telephone;
• details of the defendant: name and address of the tax service;
• the circumstances of the case and what rights were violated;
• information on compliance with the claim procedure;
• references to legislation;
• requirements for the defendant;
• list of documents;
• date and signature.

In addition, directly in the claim, you can petition the court to demand evidence, to suspend the tax decision, etc. And, of course, it would not be amiss to indicate judicial practice in your favor in similar cases.

The statement of claim against the tax inspectorate must be prepared in as many copies as there are participants in the case, plus one for the court. For example, if in a tax dispute there are only you and the inspectorate, then there should be three copies of the claim. In the case when you involve another plaintiff, there will already be four copies.

The documents that you want to attach to the claim are provided in copies, so they need to be certified. On each page write “Copy is correct”, put your signature and transcript. If an organization sues the tax service, then also certify the documents with a seal. Sample list of documents:

• receipt of payment of state duty;
• a document confirming that the claim has been sent to the defendant and third parties;
• decision of the Federal Tax Service, which is being challenged;
• claim;
• a document confirming the submission of the claim;
• written evidence;
• power of attorney (if a representative goes to court for a tax dispute).

An entrepreneur and organization will also need an extract from the state register. It can be downloaded from the Nalog.ru website using the taxpayer’s TIN or ordered from the inspectorate.

Appeal

This document is submitted in cases where the taxpayer is not satisfied with the decision made by the tax authorities, but which has not entered into force, as a result of their actions.

The list of requirements for the appeal fully corresponds to the document considered in this material - the initial complaint. The form of this document is available on the Federal Tax Service website.

An appeal to the Federal Tax Service is filed through the tax authority that made the decision based on the audit. At the same time, this document must be sent before the date of adoption and entry into force of the appealed decision.

Just like the above document, the appeal can be withdrawn by the taxpayer in accordance with Article 138 of the Tax Code.

The result of consideration of this appeal may be as follows:

• the appeal is not considered;
• the decision of the National Assembly is canceled in its entirety or a separate part;
• the decision of the National Assembly is canceled in its entirety and a new consideration is put forward with the aim of making a new decision

The authority may refuse to accept an appeal for consideration for the following list of reasons (together with those previously considered):

• the application was withdrawn by the taxpayer;
• the person applying has previously left a statement on the same grounds.

Consideration of the document on appeals, as in the previous case, can take place within thirty days from the date of receipt with an extension for the same period. The taxpayer is notified within three days.

Reasons for appeal

A complaint to the tax office can be filed:

• an individual;
• legal entity;
• individual entrepreneur.

The basis for the appeal is a violation of civil rights, action or inaction of both the employer and the employees of the Federal Tax Service. In the latter case, you need to contact the organization that is higher.

Specific reasons include:

• making an error when calculating taxes;
• an unreasonably imposed fine;
• refusal to take into account the benefits available to a citizen, etc.

This issue is regulated by the provisions of Chapters 19 and 20 of the Tax Code of the Russian Federation. You need to refer to articles 137–140 of the code.

Also, a complaint to the Federal Tax Service can be filed against an organization by a person who has identified violations. The actions of citizens are regulated by Article 2 of Federal Law No. 59 of May 2, 2006. You can apply if an organization is evading taxes or receiving salaries in envelopes.