The tax office will file a complaint against the organization. How to write a letter to the tax office. What it is

The procedure for receiving and considering applications to the Federal Tax Service in electronic form.

1. This service of the official server of the Federal Tax Service is an additional means for individuals and legal entities to contact the Federal Tax Service.
2. If questions relate to specific situations of interaction between a taxpayer and territorial tax authorities, we recommend contacting the Federal Tax Service of Russia directly (subordinate to the Federal Tax Service of Russia) using the online service “Contacting the Federal Tax Service”, located on the departments’ websites.
3. Received applications are considered within 30 days from the date of their registration. In exceptional cases, the period for consideration of a written request may be extended by no more than 30 days. The author is notified in writing of the extension of the period for consideration of the appeal. If necessary, applications are sent to the relevant territorial bodies of the Federal Tax Service according to their affiliation.
4. Applications that do not contain information about the author (full name, postal address) provided for by the legislation of the Russian Federation will not be accepted for consideration.
5. The following are not subject to consideration by the Federal Tax Service of Russia (no answer is given on the merits of the questions raised):
   • messages that cannot be read;
   • appeals that cannot be answered without disclosing information constituting state, tax or other secrets protected by federal law;
   • appeals that contain obscene or offensive language, threats to the life, health and property of an official, as well as members of his family;
   • if the consideration of the questions raised requires the availability of certified copies of documents and (or) the personal signature of the applicant.
6. The response to an appeal subject to consideration by the Federal Tax Service of Russia, depending on the value you select in the field “How to send a response to you,” is sent either to the email address specified in the appeal, or in writing to the postal address specified in the appeal.

If you represent an organization and are applying on behalf of this organization, click the “Legal Entity” button.

If you are applying as an individual, click the “Individual” button.

If you are unable to send a request by email in accordance with the requirements, you can contact the Federal Tax Service in other ways:

1. Write a letter and send it by mail to the address: 127381, Moscow, st. Neglinnaya, 23.
2. Bring the letter in person and hand it over to the expedition at the above address. Reception of documents from 9.00 to 18.00 on weekdays (on Friday until 16.45). It is better to have a copy of the letter with you - you will be marked when the letter is accepted.
3. Send a letter by fax: 913-00-06 (fax only for individuals).

Address for sending requests by regular mail:

st. Neglinnaya, 23, 127381, Moscow, Russia

Bring the letter in person and hand it over to the expedition at the above address.

Reception of documents from 9.00 to 18.00 on weekdays (on Friday until 16.45).

It is better to have a copy of the letter with you - you will be marked when the letter is accepted.

Contact the Help Desk: 913-00-09.

Send a letter by fax: 913-00-06 ( fax only for individuals).

You don’t have to be an entrepreneur to encounter violations in the work of tax inspectorates; this problem can also arise for ordinary citizens. Violations can be completely different: illegal assessment of taxes, illegal issuance of fines, delay in tax deduction and other results of the tax inspection, including its absence. Moreover, the reasons for filing can be both before the inspection itself and after it.

In this article we will look at the content of the complaint, what requirements may be attached to it, and subsequently where it can be sent. There are plenty of options, but it all depends directly on what exactly you were unfortunate enough to experience while communicating with the tax office.

The complaints themselves to the tax office can be drawn up in any form, however, any statements from citizens must meet the established requirements. For example, many of them are marked in the Federal Law of 02.05.06 No. 59-FZ “On the procedure for considering appeals from citizens of the Russian Federation”. You can complain directly to the head of the Federal Tax Service, to the department for the subject, or directly to the Federal Tax Service - the choice is yours (Article 138 of the Tax Code of the Russian Federation). In addition, you can send several complaints at once: to your immediate supervisor and to the Federal Tax Service, to the Federal Tax Service and/or the Federal Tax Service.

What should a written complaint to the tax office look like?

The name of the government agency to which the complaint will be sent must be indicated (the Federal Tax Service Inspectorate, its number, as well as the region), or the full name of the employee to whom it is sent. In the second case, his position, the Federal Tax Service Inspectorate, his number and region (city, region) must be indicated;

• Full name of the person applying;
• Postal address to which the response to the appeal should be received;
• The appeal itself (complaint against the tax inspectorate) in any form. The presentation can be quite free, however, it is best to emphasize the essence of your problem with specific articles, pointing out illegal actions or the lack of necessary actions on the part of the tax inspectorate;

Remember that the content should be as informative as possible!

• Personal signature of the applicant;
• The date when this appeal was written.

The completed letter is sent to the Federal Tax Service (territorial tax authority). Also it can be sent by fax or come in person, handing her over to the expedition. In this case, you will also receive an acceptance stamp on the second copy of the inventory.

Contact via the Internet

On the official website of the Federal Tax Service you can submit your application online. To file such a complaint against the tax office, you will be provided with a separate service where you initially have a choice. You can apply as a legal entity, individual or individual entrepreneur. In addition to choosing the government agency to which the complaint will be sent, as well as your data, you will be able to indicate whether you have previously contacted government authorities.

The appeal itself is given 4 thousand characters, which should definitely be enough, considering that you can also attach files to the appeal (photos, text documents or other files). This appeal will be reviewed within 30 days. You can also submit a specific complaint on the site, but this requires registration on the site.

Send the complaint directly to the court

If the actions or inactions of the tax inspectorate affect the financial interests of the organization, this method will be more preferable. In addition, if a problem arose with issuing a collection to the account or a debt was refused, then writing to higher authorities is usually a waste of time. Entrust the preparation and verification of the application to the court itself. This will save you from quite possible and probable mistakes that will only delay the matter or even cause a loss. If the organization does not have its own specialists, then it is better not to skimp on.

This method of restoring justice is the most expensive, since in addition to paying for legal services and consultations, you will also need to pay, for example, a state fee for going to court. Although appealing is not subject to state duty.

File a complaint against the tax office with the prosecutor's office

Contacting the prosecutor's office is necessary in cases of gross violation of taxpayers' rights, malicious violations, or obvious violation of the powers provided for by law. In this case, the application is also written in free form, with a detailed explanation of exactly what actions on the part of the tax authorities you consider unlawful, ideally with references to specific articles. This application will be verified, so documents that confirm what is described in the application should also be prepared.

The prosecutor's office can forward the complaint to a higher tax authority, since it is already handling claims. That is, if we are talking about simple violations, then contacting the prosecutor’s office will definitely be unnecessary. This must be kept in mind if you still wish to file a complaint with the prosecutor's office.

The period for consideration of such a complaint is also 30 days, although, if additional checks are not required, it can be 15 days.

An application to the Federal Tax Service refers to the official types of application of a citizen or organization to the state fiscal authority. Unlike a complaint, the circumstances for writing a statement do not include any violation of his rights. The essence of the application is to express the intention to realize the legal rights of the applicant and his interests. In relation to legal entities, an application to the tax office is written with the intention of understanding and eliminating any shortcomings in the organization’s work.

The fiscal authority accepts requests from citizens and organizations using strictly defined forms that allow them to quickly systematize and process received information. Thus, the form of the form will correspond to the type of issue in connection with which the applicant has applied.

General filling rules

Tax documents are distinguished by the presence of a clear structure and requirements for registration. There are applications on the prescribed form and the usual form of the document.

You should clarify in advance whether there is a form established for the issue of interest, or the appeal must be completed in accordance with the general requirements for a document of this type:

1. The information in the application is provided truthfully and correctly.
2. In the upper right corner, fill out information about the official and the department to which the request is sent, then enter personal data from the applicant.
3. In the middle they write the title of the document - “statement”.
4. The presentation of the request to the fiscal authority must comply with tax legislation. The text of the application must be accompanied by references to the Tax Code.
5. After the main text there is a list of appendices, if necessary.
6. Additionally, it is allowed to indicate the method of contacting the applicant and receiving a response upon request.
7. At the bottom of the application they put a date and sign.

Types of statements

Depending on the type of application, applications will differ in some details in their design.

Imputed tax

If an applicant applies to the tax office with a request to transfer to imputed taxation, the following rules are adhered to:

1. To fill out, use the established UTII-2 form.
2. Information is entered into the form with a black or blue pen. Electronic filling of the form and sending it is allowed.
3. The document is filled out twice, i.e. in two copies. The second document remains with the applicant.
4. The form is two-page and requires simple information.

On the title page indicate: TIN, full name, OGRNIP, date of transition to UTII, number of attached sheets, number of sheets in attached copies. You should not forget about the need to indicate in the column the option of confirming the information: in person or through a representative.

The second page contains the TIN number, page, and activity code. The applicant indicates where the entrepreneur operates, address with zip code, and region code.

Professional tax deduction

Citizens and organizations pay tax on any income they receive. In some cases, it is possible to obtain a professional tax deduction. For an individual, such a deduction can be issued through a customer (entrepreneur or enterprise), who acts as a tax agent.

Submitting an application requires the attachment of papers that would confirm the contractor’s expenses. If the work was performed for individuals, the deduction is issued to the inspectorate. In this case, the application is submitted by submitting 3-NDFL.

A simpler application form is provided if a deduction is required for remuneration. The form is characterized by greater freedom of design. The header of the document indicates the tax agent to whom the applicant is applying, followed by information about the citizen. Next, with reference to the provisions of the Tax Code, a deduction request is made.

simplified tax system

When switching to a simplified taxation system, a form determined by the fiscal authority is filled out. As part of the transition to the simplified tax system, the applicant reports his intention to pay a 6 percent tax on income, or the application of the principle of taxing income minus income, subject to the application of a 15 percent rate.

Since the form of the form is strictly regulated, it is recommended to use an electronic version of the latest current form and fill it out using a computer.

Tax deduction for treatment

This type of taxation refers to social deductions. Citizens planning to compensate part of the costs of treatment can use the funds transferred earlier to the budget. The document is drawn up taking into account general requirements.

Video about applying for a tax refund

Tax reconciliation

In some cases, it is necessary to write an application for a joint audit of taxes or fees; in the empty column indicate the type(s) of the tax being verified with the KBK code. The form is drawn up by hand or on a computer.

Thus, when contacting the tax office with a specific intention, you must be prepared to write and complete an application yourself. Depending on the needs of the taxpayer, registration requirements may differ on an individual basis.

G.N. Khimich, expert of the Russian Tax Courier magazine

The publication was prepared with the participation of specialists from the Consolidated Analytical Directorate of the Federal Tax Service of Russia

Often taxpayers need to obtain information or clarification from official sources, such as financial or tax authorities. How to determine where to go? How to make a request correctly and what documents should be attached to it?

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 According to paragraph 1 of Article 21 of the Tax Code of the Russian Federation, they provide taxpayers with free information:

About current taxes and fees;

Legislation on taxes and fees and normative legal acts adopted in accordance with it;

The procedure for calculating and paying taxes and fees;

Rights and obligations of taxpayers;

Powers of tax authorities and officials.

In addition, taxpayers have the right to receive tax reporting forms and explanations on the procedure for filling them out from the tax authorities.

From Ministry of Finance of Russia taxpayers can receive written explanations on the application of federal legislation on taxes and fees. For clarification of regional tax legislation, one must contact the financial authorities of the constituent entities of the Russian Federation, and for regulatory legal acts of local significance - to local government authorities. Taxpayers receive answers to their questions free of charge.

Many taxpayers ask the question of how information on the procedure for calculating taxes and fees provided by tax authorities differs from clarifications on the application of tax legislation, for which they need to contact financial authorities. In fact, in order to correctly calculate tax, you need to correctly apply tax legislation.

Tax authorities provide information that is directly contained in the Tax Code and regulations adopted in accordance with it. For example, about how to correctly determine the tax base and calculate taxes (fees), about tax and reporting periods, payment deadlines, benefits, etc.

EXAMPLE 1

I.I. Ivanov sent an appeal to the tax inspectorate with a question: does the taxpayer have the right to a social tax deduction in the amount of the cost of a comprehensive course of treatment for burns of 30% of the body surface?

The inspection informed I.I. Ivanov that the taxpayer has the right to apply the specified deduction subject to the requirements of Article 219 of the Tax Code of the Russian Federation, taking into account that the specified course of treatment is included in the List of expensive types of treatment, approved by Decree of the Government of the Russian Federation of March 19, 2001 No. 201. In addition, the inspectorate explained the procedure for providing a social tax deduction , including the requirements listed in Article 219 of the Tax Code of the Russian Federation.

However, quite often in practice non-standard situations and questions arise to which the Tax Code and accompanying documents do not contain answers. Subjects of tax relations may also encounter contradictions in legislative acts. Then for clarification you should contact the Ministry of Finance of the Russian Federation or the relevant regional (local) authorities. Financial authorities clarify inaccuracies, ambiguities and thus eliminate gaps in the legislation on taxes and fees.

Note that many taxpayers, according to established tradition, turn to tax inspectorates with controversial questions about the application of tax legislation. The motive is simple: taxpayers believe that it is more important to know the position of the body that actually conducts tax audits.

However, this opinion is wrong. Tax inspectors do not have the right to provide explanations on these issues. In such cases, they must forward the request to the Russian Ministry of Finance, financial authorities of the constituent entities of the Russian Federation or local government bodies within 5 days. In this case, the taxpayer must be notified that his request has been forwarded.

EXAMPLE 2

State Unitary Enterprise "Vostok" turned to the tax office with a request to clarify the following issues.

1. At what rate of VAT is taxed on the implementation of work directly related to the transportation of goods that are placed under the customs regime of international customs transit?

2. Are investments received during investment competitions taken into account when determining the tax base for corporate income tax, if they are not taken into account separately in the reporting?

3. What is the procedure for taxing corporate income tax on the income of a state unitary enterprise from the sale of gratuitously transferred property, taking into account the fact that Article 43 of the Budget Code establishes that funds received from such sales are credited to the relevant budgets in full?

Since the first two questions require clarification about the tax rate and the procedure for determining the tax base, the tax inspectorate gave answers to them to the head of the State Unitary Enterprise "Vostok". The third question concerns the clarification of the contradictory provisions of the Tax and Budget Codes. Therefore, the inspection sent the question by mail to the Russian Ministry of Finance, notifying the State Unitary Enterprise “Vostok” about this.

Taxpayers often express bewilderment that a higher-level organization forwards their appeal to a lower-level one. The main reason for such “inattention” to the problems of taxpayers is that lower authorities have already been informed about how to resolve this issue. And in this case, the answer to the taxpayer will be given by the tax authority at the place of his registration.

How to submit a request correctly

The main rule when contacting tax or financial authorities with a question is the following. The objects, facts, legal relations referred to in the request must actually exist. An analysis of the provisions of Articles 21, 32 and 34.2 of the Tax Code of the Russian Federation shows that tax and financial authorities should not consider issues related to hypothetical situations that may arise in the future. These departments are obliged to inform and explain the relevant legislation specifically taxpayers. And since objects, facts or legal relations have not yet arisen, then the taxpayer cannot be recognized as such in relation to them.

EXAMPLE 3

Individual entrepreneur A.A. Sidorov sent an appeal to the tax office at his place of registration. In it, he announced that he intended to start activities on the foreign exchange market “Internet Currency Exchange”. In this regard, he asked for clarification on how this activity would be taxed and what taxes he would have to pay.

The tax inspectorate, having considered the appeal of A.A. Sidorova, sent him a response refusing to clarify his question. The inspection justified this by the fact that currently A.A. Sidorov is not recognized as a taxpayer for the activities that he intends to conduct.

Another recommendation for taxpayers. If the appeal contains a reference to various documents (for example, court decisions or decisions of tax authorities), it is advisable to attach their originals or copies to the request. Mere indication of the contents of these documents is not enough. To draw up a comprehensive answer, tax and financial authorities need to familiarize themselves with the document itself. After all, it is possible that the taxpayer in his request may not accurately reflect the essence of the document.

EXAMPLE 4

The head of Yenisei CJSC sent an appeal to the Moscow Department of the Federal Tax Service of Russia. The appeal indicated that the tax inspectorate, as a result of an on-site tax audit, made an unlawful decision regarding tax liability against Yenisei CJSC.

The head of Yenisei CJSC asked a higher authority to cancel this decision. At the same time, the disputed tax inspectorate act and the taxpayer’s objections were not attached to the request.

The Federal Tax Service of Russia in Moscow sent a response to Yenisei CJSC refusing to consider the complaint. The basis for the refusal was that the documents necessary to consider the complaint were not available.

BY THE WAY

Appeals via electronic communication channels Today, telecommunication technologies have become widespread. Therefore, taxpayers often contact the tax authorities either by email or by leaving their question on the website. Naturally, in this case it is impossible to confirm the authority of the person who signed the request. In such situations, tax authorities are guided by the Procedure for receiving and considering applications to the Federal Tax Service of Russia in electronic form. The procedure is posted on the website of the Federal Tax Service of Russia www.nalog.ru. Applications with incomplete or inaccurate sender information will not be considered. Applications that contain issues that are not within the competence of the Federal Tax Service of Russia or that require, in accordance with the established procedure, the presence of certifying details (signatures, seals, etc.) are also not accepted for consideration. Documents transmitted electronically without using electronic signature technology in the prescribed manner have no legal force. This method can be used to transfer documents that do not require authentication. Thus, if a taxpayer’s appeal sent to the tax authority’s website raises a question about a specific economic situation that arose in the course of business, the answer may not contain the necessary information. Indeed, in this case, to resolve the issue, identification details (signature, seal, etc.) are required. Therefore, it is better to state the issue in a general form in your appeal, rather than touch upon a specific situation.

And one last thing. Taxpayers must contact the tax authorities at their place of registration. An appeal to higher tax authorities is possible only if the taxpayer doubts the correctness of the answer or if the answer is not received at all. Moreover, the taxpayer’s request and the authorized person’s response can be either oral or written. As for the request to the financial authorities, it must always be in writing.

Who has the right to sign the request?

A taxpayer may participate in relations regulated by tax legislation through a legal or authorized representative. This is stated in Article 26 of the Tax Code. The powers of legal representatives of taxpayer organizations, as follows from Article 27 of the Code, are confirmed by law or constituent documents. Typically, the legal representative of an organization is its leader.

An authorized representative of an organization acts on the basis of a power of attorney issued in accordance with civil law. Therefore, a request to financial or tax authorities must be signed by either the manager or an authorized representative. The latter attaches to the request a power of attorney or a copy thereof certified by the head of the organization.

If the request was signed not by the manager, but, for example, by the chief accountant or legal adviser, and documents confirming his authority are not submitted, the tax authority will refuse to consider such a request. The reason for this is the lack of grounds for consideration. Only a legal or authorized representative of the organization has the right to receive information or clarification.

note: appeals from founders who are not legal or authorized representatives are also not considered.

Employees of auditing, consulting and law firms can be authorized representatives of the taxpayer organization. Therefore, if they have a power of attorney, they can also make requests to the competent authorities, but on the condition that they do this on behalf of their clients. Tax and financial authorities are not required to explain tax legislation to firms specializing in the provision of consulting services in connection with the problems of their clients. At the same time, such firms can apply to government bodies as taxpayers.

If the explanation is wrong

Let's assume that the specialist who prepared the answer to the taxpayer's question made a mistake. This resulted in the taxpayer committing a tax offense. For example, did not pay (not fully paid) the tax. Or he grossly violated the rules for accounting for income, expenses and taxable items. Is it possible to hold such a taxpayer accountable?

No you can not. The execution of written explanations on the application of tax legislation, if they are given by financial authorities (other authorized state bodies) or their officials within their competence, is a circumstance that excludes the guilt of the taxpayer. This is stated in subparagraph 3 of paragraph 1 of Article 111 of the Tax Code of the Russian Federation. If the explanation goes beyond the powers of the relevant government body, the taxpayer’s fault is not excluded.

EXAMPLE 5

As a result of an on-site inspection of Berezka LLC, tax officials revealed a gross violation of the rules for accounting for income and expenses of the organization. In this regard, the taxpayer was given a tax audit report, which indicated the confirmed fact of the offense.

Head of Berezka LLC N.N. Petrov pleaded not guilty, saying that he was guided by the explanations of the tax authority. However, the inspection letter referred to by N.N. Petrov, contained clarification on accounting issues. And since accounting and reporting issues fall within the competence of the Russian Ministry of Finance (and not the Federal Tax Service of Russia), inspection officials brought Berezka LLC to tax liability for the offense committed.

Another situation is also possible. The erroneous response was publicized in the media and exploited by another taxpayer. This also resulted in a tax violation.

Is it possible to apply tax liability measures to the taxpayer in this case? No you can not. Since this response was signed by an authorized official (and this is the only option we are considering), it is considered the official position of the government agency. It does not matter whether the explanation is addressed directly to the taxpayer who sent the request, or to an indefinite number of persons. This conclusion follows from paragraph 35 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated 02.28.2001 No. 5 “On some issues of application of part one of the Tax Code of the Russian Federation” and the letter of the Ministry of Finance of Russia dated 09.21.2004 No. 03-02-07/39.

The response must be given within 30 calendar days from the date of receipt of the request. If necessary, the period for consideration of the application can be extended, but not more than 30 days. The applicant must be informed about this, as well as the reasons for the extension. The response to the request is given in a simple, clear and understandable form, indicating the last name, first name, patronymic and telephone number of the performer.

You can prepare a letter to the tax authority either electronically or on paper. The application will need to provide the following information:

• name of the tax office and its address;


• your last name, first name, patronymic and address for reply;


• name of the appeal (complaint, proposal, request, etc.);


• the essence of the appeal;


• your signature and date.

It is possible that you will need to attach some documents to the letter to the tax office that will serve as proof of your words. In this case, be sure to indicate them as an attachment in the body of the letter.

How to find out the address of the tax office in order to write a letter?

On the official website of the Federal Tax Service of the Russian Federation there is a section - Addresses and payment details of your tax office (in the list of electronic services). Enter your residential address or inspection code, and the following tax authority data will be displayed on your computer monitor:

• Name;


• address for sending letters;


• telephone;


• days and times of admission;


• payment details.

Ways to send a letter to the tax office

Currently, you can write a letter to the tax office in the following ways:

• traditionally through the Russian Post (it is advisable to send a postal item with a list of the contents and a notification of delivery);


• hand over your appeal in person at an appointment to a tax authority specialist (on the website of the Federal Tax Service of the Russian Federation you can make an appointment with your tax office);


• send a letter by fax; sending a letter online is only possible directly to the Federal Tax Service of the Russian Federation (this option is not suitable if your appeal concerns a specific situation of interaction with the territorial tax inspectorate, then you need to contact this inspectorate).