How to file a complaint with the IRS. Complaint about the inaction of the tax inspectorate: sample

The article will help you file a complaint correctly, learn how to draw up an appeal and an ordinary complaint, how to send an appeal and how long to wait for a response.

Many taxpayers are faced with a situation where it becomes necessary to file a complaint against actions or inaction on the part of the tax authorities. In order to correctly file a complaint and not miss the deadlines for filing an appeal, we recommend that you read this article.

Illegal actions of tax authorities

Unfortunately, citizens often face situations where tax services act illegally.

Most often, the rights of taxpayers are violated in the following cases:

1. Issuing claims for the payment of taxes that do not correspond to legal reality.
2. Refusal to tax deduction.
3. Refusal to credit overpayment of taxes.
4. Suspension of operations on the current account.
5. Late fulfillment of obligations.
6. Requirement to present additional documents when they are not required by law.

If the rights of the taxpayer have been violated, then first of all he should file a complaint with a higher inspectorate to appeal against the actions of the decision. This rule has been established since 01/01/2014 in accordance with paragraph 2 of the Tax Code of Russia.

Do not think that in order to solve the above problems, the accountant will have to turn to lawyers for help. With some knowledge, you can quite cope with this task. The algorithm of actions is described in detail in this article.

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Types of complaints - appeal and ordinary

As is clear from the title, complaints are different. Their common feature is that, in essence, both of them are an appeal to a higher authority in case of violation of the rights of the taxpayer. This may be the Department of the Federal Tax Service for the subject Russian Federation, or the Federal Tax Service of the Russian Federation. There are also differences between these two types of complaints.

Appeal

It is submitted with regards to the decisions made by the tax authorities as a result of the audit. The checks are subdivided into:

• Cameral.
• Visiting.

A desk audit is carried out on the basis of tax calculations and other documents reflecting the activities of the taxpayer and available to the tax authority. Venue - location of the tax authority. Special permission from the head of the tax in this case is not required. Deadline - within 3 months from the date of submission of the tax return by the taxpayer.

An on-site inspection is carried out according to the permission of the head of the inspection. Location - the location of the taxpayer. Conducted for one or more types of taxes. Duration - no more than 2 months. In some cases, the period may be extended, but for a maximum of 6 months.

An appeal must be filed before the entry into force of the decision made in accordance with the results of the tax audit. Namely - no later than one month from the date when the decision was handed to you.

The date of entry into force of such a decision is postponed until a new one is adopted by a higher authority.

The difference between ordinary and appeals

It consists in the fact that the contested decision on the latter will not be valid until the decision of the IFTS is made.

The complaint is drawn up in free form with the obligatory indication of the name, address, details of the appealed act, the name of the inspection, as well as reflecting the essence of the claim and the requirements on your part.

An appeal is submitted to the inspectorate, the decision of which is planned to be challenged. The tax authorities independently send your appeal to the Federal Tax Service Administration for the region.

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Algorithm of action in case of appeal against the decision of employees of non-budgetary funds

In case of violation of rights by employees of extra-budgetary funds, you can file a complaint with the Pension Fund of Russia or the Social Insurance Fund. The appeal is made in any form.

Mandatory lines in circulation:

• Name of the organization or data of the entrepreneur.
• Company address.
• The exact name of the branch of the fund you are complaining about.
• Surname, name, patronymic of the head of the above-mentioned fund.
• Detailed description of the situation, your requirements.
• Specify the details of the decision that is planned to be challenged.

The appeal is submitted to the branch of the FSS or PFR at the place of registration of the applicant.

In this case, complaints are not divided into ordinary and appeal. The first version of the complaint is always filed.

Another difference from the previous paragraph is that in this case it is permissible to go directly to court.

If your rights have been violated, then it is possible to file a regular complaint throughout the year from the day you learned about this fact.

An example would be one of the following events:

1. Rejection received.
2. A decision was made to prosecute.
3. Received a refusal to accept a tax return.

In case of disagreement with your claims on the part of the Federal Tax Service in the region, it is permissible to contact the Federal Tax Service. This can be done within 3 months from the date of the decision of the Federal Tax Service.

Simple complaints are filed with the Federal Tax Service, since filing an appeal is not admissible in time. More detailed information on this issue is set out in the attached table.

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TERM for appealing the actions of the tax and funds

Supervisory agency	Deadline for filing a complaint
Department of the Federal Tax Service by subject of Russia	An appeal is filed within a month from the date of delivery of the decision to hold the payer liable.
	A regular complaint must be filed within one year of the date you received the information about the violation of your rights.
Federal Tax Service of the Russian Federation	An ordinary complaint is filed within 3 months from the date of the decision of the Federal Tax Service for the region.
Extrabudgetary funds	The complaint is filed within 3 months from the day you learned that your rights have been violated.

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Compilation of the text of the complaint

For both ordinary and appeal complaints, the rules for drafting are the same.

The appeal is made in free form in writing. According to the Tax Code of the Russian Federation, it must contain the following information:

1. The name of the individual who is filing the complaint or the name of the organization.
2. The place of residence of this person or the address of the organization.
3. Description of the contested act, actions (inaction) of officials.
4. The name of the tax authority, the actions (inaction) of officials of which will be appealed.
5. On the basis of which the rights of the complaining person are violated.
6. Requirements of the person making the complaint.

Complaints are filed electronically personal taxes an individual or legal entity or through other channels.

A decision on a complaint can be obtained in the following ways:

• In electronic form.
• In paper form.

The person filing the complaint or his representative signs the complaint.

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Requisites of higher departments

The Federal Tax Service

Website - https://nalog.ru
On the home page of the specified site, select the required region from the list and select the section in the "Contacts" field, in accordance with where you are sending the complaint. This may be the "Central Office" or "Department of the Federal Tax Service for the region."

Social Insurance Fund

Website - http://fss.ru
Here, on the main page, there is information about all departments, both regional, regional, regional and republican, as well as for cities of federal significance.

Russian Pension Fund

Website - http://pfrf.ru
To find out the contact information regarding the PFR branches, on the main page, click the tab “About pension fund- Branches of the PFR "and after selecting the district in the list, select what you need. In the tab "About the department" - contacts of departments.

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Drawing up an appeal

According to the act, in the course of checking the correctness of the calculation and timely payment of VAT in January 2014, the tax inspectorate refused a tax deduction for VAT on materials purchased from Rosneft Trading Company LLC for a total amount of
RUB 413,000 (including VAT - 63,000 rubles) according to invoice dated January 16, 2012 No. 19.

According to the tax inspectorate, the details of the consignor and consignee of the goods are incorrectly indicated on the invoice. Based on the results of an on-site tax audit, the officials of the inspectorate recalculated the tax liabilities of the organization to the budget for VAT, as a result of which the organization was asked to pay an additional amount of VAT to the budget in the amount of 63,000 rubles. As well as penalties for late payment of taxes in accordance with the Tax Code of the Russian Federation.

In connection with the illegal actions of the tax authorities, the organization submits an appeal to a higher authority.

To the Inspectorate of the Federal Tax Service of Russia No. 18 for the city of Kirov
for referral to the Federal Tax Service of Russia for the city of Kirov
from Gasprom LLC
TIN 4308123456
Gearbox 430801001
PSRN 1234567890123
Address (legal and actual):
610008, Kirov, st. Putinskaya, 20

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APPEALS
to the decision of the Federal Tax Service Inspectorate No. 18 for the city of Kirov dated November 6, 2016 No. 1334

Kirov ................................................13.11.2016

From August 17 to October 12, 2016, the field tax audit department of the Federal Tax Service of Russia No. 8 for Moscow conducted an on-site tax audit of the correctness of the organization's calculation of VAT for 2014–2015. On October 21, 2016, a tax audit act was drawn up. On October 21, 2016, in the Federal Tax Service of Russia No. 18 for the city of Kirov, Gasprom LLC submitted written objections to said act. The IFTS of Russia No. 18 for the city of Kirov, having considered the objections of Gasprom LLC on the act, did not consider them justified. On November 6, 2016, decision No. 1334 was issued to bring the organization to tax liability.

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Filing a complaint with your tax office

The complaint is filed with the tax office whose decision you recognize as unlawful. In other words, you should apply at the place of registration of the organization or at the place of residence of an individual entrepreneur. Within three working days, your complaint will be transferred from there to the Federal Tax Service Administration for the region.

Deadline for appeal, judgment, decision

In the case of filing a complaint (regular and appeal) against the requirements that were filed as a result of a tax audit, a new decision must be made within one month from the receipt of all documents by the tax authority.

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Appeal procedure - "For help from the tax authorities"

On the official website of the Federal Tax Service, you can find a brochure called "Pre-trial settlement of tax disputes." It reflects the process of drawing up and filing a complaint with higher authorities for individual entrepreneurs, legal entities, individuals. There are also differences between the types of complaints.

Documents must be submitted to the office of the department. It is strongly recommended to prepare a copy of the appeal. On it, the tax authorities must make a note that it has been accepted for consideration. It is from this moment that the deadline for making a decision by a higher inspection is counted.

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Where can I get an appeal form?

You can download the forms, as well as filled-in sample complaints, on the Archive of Legal Documents website.

So appeals (more than 100 types) look at this link, simple complaints to the authorities (more than 580) download here. You should go to these sections, choose the one you need from the proposed forms, download and edit to the required state.

If actions are contested that are not related to tax audits, then the complaint is considered in an even shorter time - in just 15 days from the date of receipt of the appeal to higher authorities.

The decision from the tax authorities is sent by mail or handed in person. Deadline for delivery - within 3 days from the date of issue. If the decision does not suit you, it is permissible to go to court.

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How to take a screenshot for court

The Federal Tax Service of the Russian Federation, in letter No. SA-4-7/5589 dated March 31, 2016, spoke about which screenshot can be accepted in court as evidence.

The use of screenshots as evidence is regulated by Part 3 of Article 75 of the Arbitration Procedure Code of the Russian Federation, which states that documents obtained, including using the Internet information and telecommunications network, are allowed as written evidence in the cases and in the manner established by the APK RF, others federal laws, other regulatory legal acts or an agreement, or determined within the limits of its authority by the Supreme Court of the Russian Federation.

Judicial practice leads to the conclusion that the courts accept "screenshots" as proper evidence if they contain certain data:

• the site address must be visible;
• the screenshot should show the time and date the information was received;
• the screenshot must contain data about the person who made it on the screen and further printing;
• should contain information about software and used computer equipment;
• the screenshot must be certified with the seal and signature of the head of the enterprise, or an authorized person.

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How to defend yourself against the accusations of the Federal Tax Service - legal advice

Decree of AS MO dated March 9, 2016 No. in case No. 40-88765/2015, a due diligence case was won in the arbitration court. In our life, when the tax authorities win 80% of cases, these cases are like a pearl" general manager State Corporation "Taxes and Financial Law" Arkady Bryzgalin, presenting a video review of judicial practice in tax and financial disputes for the 1st quarter. 2016. See
During inspections, tax authorities require various documents (contracts, calculations, etc.) to be sent to the IFTS. Such papers are submitted to the tax office in the form of certified copies of stapled bundles (clause 2 of article 93 of the Tax Code of the Russian Federation), what are the deadlines for submission.

An individual entrepreneur, by the nature of his activity, is constantly informed:

• Pay cash contributions.
• To accept inspectors from the tax authorities in your company.
• Compile and send completed declarations and other reporting documents via the Internet.
• Make changes to Accounts due to a change in activity. Request extracts from the Unified Register of Legal Entities.
• Carry out reorganization of the company or.

In all these cases, you will contact lower levels local tax authorities of Russia. People called to help you solve problems should not be rude or refuse to accept an application or report, satisfy a request or petition. When this happens, an individual entrepreneur has the right to file a complaint against an organization or an official.

A complaint to the tax office is filled out according to the sample. The corresponding form of this document is on the website of the Federal Tax Service. The sample will help you correctly write an informative complaint indicating the norms and laws that were violated, in particular, against you by certain bodies or officials.

To contact the tax authorities, you can send a letter of complaint via the Internet (use the service at the link above), send it in person or send it by mail. Consideration of the appeal, according to the law, takes place within a period of not more than 30 calendar days.

To contact the tax authorities, you can send a letter of complaint via the Internet.

What does a complaint letter look like?

If such a document as a statement serves solely to satisfy the interests of the applicant, then the complaint contains information about the infringement of legal rights and must necessarily end with a request to eliminate them.

To correctly compose a letter to the tax office, you need to include the following main provisions in it:

1. FULL NAME. the official or name of the organization to which the complaint is directed.
2. Individual entrepreneur data: last name, first name and patronymic, postal address and index, email address and phone numbers.
3. TIN. In addition, passport data, place of residence and citizenship information are indicated.
4. The name of the tax authority that made the decision subject to appeal, or the name and position of the person whose actions are being appealed by the applicant.
5. List of requirements with reference to regulations and laws of the Russian Federation.
6. If monetary amounts are disputed, they should be indicated and the calculations (penalties, fines and deductions that were denied).
7. A statement of the circumstances under which the offense occurred, with evidence in the form of attached documents.

If you want to report facts of violations known to you in relation to a dishonest business partner, you should also complain to the tax authorities. Shadow business and the lack of proper conduct of financial transactions allows unscrupulous competitors to increase profits, which significantly affects the conduct of your business.

Try to provide as many facts as possible without resorting to threats or disrespectful tone, otherwise your complaint will not be considered.

When all the circumstances are set out, do not forget to write what you are asking the tax authority. As a rule, this is a check and the adoption of appropriate measures. Copies of documents as files or in paper form attached according to the list indicating the number of sheets. You have the right to ask for a written report on the results of the checks to be sent to your address. The Federal Tax Service, as a body, exists on deductions from taxpayers, so it is their direct responsibility to answer you.

A complaint is a legitimate way to deal with the violation of the rights of individuals and legal entities. To defend your interests, in case of illegal actions by the Federal Tax Service, you can start by writing a complaint. Let's consider the issue in more detail.

If the tax authorities have violated your rights and you have evidence of this, then it is possible to appeal against illegal actions. At the legislative level, the procedure for filing, the terms for considering complaints about the actions or inaction of the tax authorities are described in Article 139 of the Tax Code of the Russian Federation. You need to start by writing the text of the complaint. It follows:

1. indicate the data of the tax authority to which you are applying (name, address)
2. indicate the data of your organization or individual entrepreneur (company details, full name, your position, PSRN, TIN, contact details)
3. state the text of the complaint itself, indicating evidence of illegal action or inaction of the tax, scans or screenshots of documents (inspection act)
4. clearly express your position, give grounds and references to the norms Tax Code RF
5. indicate the position of the tax on your issue
6. indicate what decision you want to achieve: the cancellation of the act of the tax authority or a change in the decision.

You can file a complaint through Personal Area taxpayer on the official website of the Federal Tax Service online (there you can also check the current status of your complaint and the decision on it), in person or through a representative - to the office or window for receiving documents of the tax authority, send documents by registered mail Russian Post, preferably with a description of the attachment.

Where to file a tax complaint

You can file a complaint about illegal actions or inaction on the part of the tax / its employee within one year. It is important that this period is counted from the moment the violation is detected (according to Article 139 of the Tax Code of the Russian Federation). After filing a complaint, the tax authority must send it to the main administrative authority within three days. You can submit a complaint:

• To the higher body of the Federal Tax Service, since it can cancel the actions of the lower ones. The Office of the Federal Tax Service cancels the decisions of regional tax authorities.
• To court. The judiciary handles all types of complaints, but be prepared to delay the process. Consideration of the complaint in court is not a quick matter. Although in some cases it will take much longer to write to a higher tax authority and achieve a positive one.
• To the prosecutor's office. But the question will come to consideration only if it has a criminal bias. For example, abuse of power.

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Sample Complaint

Tax authority name and address

Name of legal entity, full name IP

OGRN, TIN/KPP

Legal and postal addresses.

Contact details

A complaint
on actions/inaction of officials of a particular tax authority
or the name and details of the contested act and the name of the tax authority that adopted it

The essence of the complaint: describe the circumstances that contributed to the violation of his rights and legitimate interests by officials of the tax authority. In the event of an appeal against a specific act of the tax authority, the applicant's arguments in his defense are stated with reference to the norms of legislation, documents and other information confirming the indicated circumstances.

In connection with the foregoing, I ask: the applicant's request to look into the current situation in the event of an appeal against the actions (inaction) of officials of the tax authority and recognize the actions or inaction of officials as illegal or cancel the contested act of the tax authority.

Applications:
1. Documents (certified copies) confirming the validity of the arguments set forth in the complaint.
2. Documents confirming the authority of the representative in case of signing the complaint by the representative by proxy.

Position, full name, signature, date

Within three days from the date of filing a complaint with the tax office, it will have to be sent to a higher authority. The decision on the case shall be made within 15 days from the date of receipt of the application. However, this period may be extended by another 15 days by the direction of the head of the department.

The Federal Tax Service may leave a complaint without consideration in several cases:

• if it is filed in violation of the procedure prescribed in Art. 139.2 of the Tax Code of the Russian Federation
• the application does not contain non-normative acts of the tax authority, does not indicate specific actions as a result of which the rights of the taxpayer were violated
• submission deadlines missed
• the complaint was withdrawn by the applicant himself
• a complaint with the same composition has already been sent from the same applicant
• before making a decision, the tax authority eliminated the alleged violations

The fact that the complaint will be left without consideration by the Federal Tax Service is obliged to notify within five days from the date of its receipt or application for withdrawal. However, this does not deprive you of the right to file a complaint again (Article 139.3 of the Tax Code of the Russian Federation).

As a result of consideration of the complaint, the Department of the Federal Tax Service will make one of the following decisions:

• on additional tax control measures
• on bringing to responsibility for committing a tax offense
• on refusal to bring to responsibility for committing a tax offense
• on holding a person liable for a tax offense
• on refusal to hold a person liable for a tax offense

If the decision of a higher tax authority does not suit you, then you can appeal it with an appeal.

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If the Federal Tax Service authority for the subject has made a decision with which you do not agree, you should contact the Federal Tax Service or the court. The period during which you can write a statement of claim to the court is 10 days from the date of receipt of the decision on the case from the higher authority of the Federal Tax Service. The requirements for filing an appeal are similar to the requirements for filing a complaint.

An appeal is submitted to a higher authority, but through the tax authority, whose decision is being appealed. For the Inspections of the Federal Tax Service of Russia, the higher tax authority is the Department of the Federal Tax Service of Russia for the relevant subject. For the Departments of the Federal Tax Service of Russia for the subjects and for the Interregional Inspections of the Federal Tax Service, the higher tax authority is the Federal Tax Service.

The decision on the appeal is made within one month from the date of its receipt. This period may be extended up to two months. It should be noted that, having received an appeal, the Federal Tax Service understands that its decision has not entered into force, and does not make demands for the payment of tax, penalties, fines on the appealed decision.

Read articles about taxes and store reporting:

Are you dissatisfied with the actions of the tax inspectorate? Have you contacted the authorized body, but have not received a response? Then you can safely file a complaint. We will analyze how to write such an appeal to the IFTS in 2019.

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Not always the tax authority fulfills its obligations in relation to citizens. If you are also faced with the inaction of an authorized instance, you can draw up an appropriate appeal.

Moreover, a complaint can be filed not only in case of inaction by the tax authority, but also in cases of actions that, in your opinion, violate certain rights. We will figure out how to file a complaint, as well as where, when and how to file it.

Basic moments

If there are grounds for writing a complaint, certain data that are indicated in the document should be taken into account.

It is also important to understand what sequence of actions should be followed when contacting a government agency.

But first, let's see what regulations The Russian Federation will be useful to you in this matter, as well as when exactly you can contact the tax office.

What it is

A complaint is a person's appeal to the tax authority in case of violation of the rights of citizens or a legal entity. This is a legitimate way to resolve a dispute that has arisen.

Appeal can be appeal and ordinary. The first option involves an appeal after the event, if the taxpayer does not agree with the decision.

Such a complaint is filed while the decision has not yet entered into force, that is, within a month after its receipt.

What is the purpose of serving

Contact the tax office for clarification in this case:

• if the taxpayer is incorrectly calculated the amount of tax that is payable to the budget;
• if the representative of the tax authority refuses to provide;
• if the overpayment of tax payments is not offset;
• if operations are suspended by ;
• if the tax inspector issued a non-normative act;
• if the obligations of the tax authorities are not fulfilled in time;
• if an employee of the tax service requires the submission of documents that are not mentioned in legislative acts.

It is not necessary to complain specifically to the tax office. For example, you can file about.

Normative base

The process of filing a complaint with the Federal Tax Service is considered in -. So, if the rights of the taxpayer are violated, he must first contact a higher authority to appeal the decision of the tax service ().

The procedure and deadlines for applying are prescribed in. Special application forms are not established at the legislative level.

Contacting the Federal Tax Service is allowed on issues that are prescribed in the Regulations on the Federal Tax Service, which were approved.

How to write an appeal to the tax office in Russia

The complaint is submitted to a higher service or superior. When submitting a document directly to the Federal Tax Service (if the hierarchical structure is not taken into account), then it will be redirected to the required address.

But here it is worth understanding what in this case will be spent extra time. Complaint against a decision tax audit until the decision comes into force, it is submitted to the department of the Federal Tax Service, the decision of which you are appealing.

What should contain a written appeal to the tax authorities from the taxpayer:

1. Information about the tax service to which it is submitted - name, address.
2. company information or individual entrepreneur- all available details, full name, position, and contacts.
3. They write the address of the applicant so that the employee of the authorized body knows where to send the answer.
4. The text itself - what illegal actions are being complained about, as well as all related documents that will confirm your case. References to regulations must be provided.
5. Describe what result you expect - cancel the act, change the decision, etc.
6. They list the documents that are attached to the application - those that can confirm the authority of representatives who act according to, those that confirm the validity of the information provided.
7. Full name of the compilers, signatures and date.

Here is a list of the evidence you can provide:

A person may submit complaints, statements or proposals. But in each case, certain details must be indicated.

Tax authorities may refuse to consider the application if:

• it does not contain any mandatory details, the exact address;
• text document is difficult to read;
  information is written in Latin or only capital letters are used, or the text is not divided into sentences;
• the document does not contain a specific requirement, proposal, statement;
• the document contains insults, threats;
• a substantive answer cannot be given without disclosing information that is a state secret.

Drafting a complaint (on company letterhead)

Note that it is possible to draw up an application-complaint arbitrarily. So, the company has the right to independently develop and approve the form.

The main thing is that it contains the basic data indicated above. Reflect:

• Company name;
• address data;
• Name of the head or other person who is authorized to act on behalf of the company.

The seal of the company is put in the event that the appeal is submitted in paper form not on the letterhead of the company. It is important to indicate the details of the decision that is being appealed.

A company may file a complaint if:

• a decision was made according to which certain persons are attracted to;
• an authorized employee of the Federal Tax Service refuses to accept a tax return, etc.;
• The Federal Tax Service refuses to refund tax that is paid in excess of the required amount.

Employees of enterprises can file complaints against employers if:

• the organization pays citizens in an “envelope”;
• the company does not pay the due funds in a timely manner;
• management refuses to conclude when the employee is already working in the company;
• unlawful deductions from wages are made, etc.

Formation in electronic form

There are several ways to submit a document:

• independently or through;
• by registered mail (required);
• via the Internet (via the website of the Federal Tax Service online).

Let's dwell on the nuances of filling out an electronic form:

When choosing an addressee, it is worth stopping at the subdivision of the territorial district	Where the applicant was registered, or where offenses were found. If a dispute arises, it is better to consult which branch of the Federal Tax Service to choose. To do this, call the customer support service
Required to provide personal information	Anonymous applications will not be considered. Describe your situation
Indicate department	Where the application was also sent. If a person has previously applied to another government agency, this can be indicated in a special field
Any Document	which you attach to your online application must be scanned or photographed. Allowed attachment sizes - 2 MB
The system will ask for your email address	When the registration is completed, a notification will be sent to your e-mail in which the number and date of registration are registered. This data is needed to track the stage of consideration of the appeal.

Sample Complaint

When preparing a complaint, you can rely on the following example:

Photo: sample complaint about illegal business activities

Nuances when compiling an anonymous version

Taxpayers have the right to apply anonymously to the department of the Federal Tax Service. A complaint can be filed in the following ways:

• verbally by special numbers, which are contained on the portal of the tax service;
• at a personal visit to the authorized instance;
• by mail or fax;
• through the Internet.

Applying online involves the reflection of the personal data of the applicant. You can report anonymous information on the fact of corruption by calling the helpline.

How can I check by number

Through the Nalog.ru website, the applicant can find out:

• when the complaint was received and what has the number of consideration by the state authority;
• what are the results of the consideration of the application (the Federal Tax Service made a decision or redirected the complaint to another regional office);
• what are the deadlines for making decisions, and whether they have been extended;
• the application is under consideration or its consideration is completed.

To obtain information about the submitted document, an electronic form is filled out in which you need to reflect the available information. Write:

• which tax authority should consider the application;
• what type of person is the applicant;
• what is the call number.

Other items are not required. Next, the system will require you to enter a security code. All results will be displayed on the screen. You can also find out about the solution through the Internet. Such information is public.

FTS response time

A complaint may be filed within a year after the person has learned that his rights have been violated. Previously, this period was less - only three months.

The appeal of citizens and companies to the Federal Tax Service must be registered within 3 days. The tax authorities have 15 days after registration to consider applications (previously this period was a month).

This means that the applicant must receive a response to his complaint within no more than 33 days.

Occasionally, the term for consideration of applications can be extended by the management of the tax authority or deputies for another 15 days.

Video: appeals, complaints and questions to the tax FTS of the Russian Federation online

A notification must be sent stating that the consideration period is being extended.

If a decision is made to leave the complaint without consideration, the applicant must be notified of this within five days after the appeal.

But this does not mean that you cannot file a complaint again (). Decisions that can be made:

• carry out additional tax control measures;
• bring to justice the perpetrators of the offense;
• refuse to bring the perpetrators to justice.

In any case, the decision can be appealed.

What to do if the authority does not respond

If the tax inspectorate leaves your appeal without consideration, has not taken action on the applications, then the complaint is filed:

Please also note that you can go to court after the adopted act has been appealed to a higher authority.

Application procedure (online via the Internet)

If you prefer to file a complaint online, then you should follow this algorithm of actions:

• go to the site of the tax authority nalog.ru. This portal contains a number of clarifications to legislative provisions, information about taxpayers, reference information, etc. Using the service, you can also file complaints. As soon as you enter the site, the system will automatically navigate, taking into account your location.

• Decide which option is best for your case. For example, if you want to file a complaint against the work of the tax authority, you need to click on this option:

It also contains information about the rights of taxpayers.

• act according to the prompts. Fill in the required information.

• at the top, select the organization where the appeal is submitted (to the Federal Tax Service or a higher authority). Then enter your details.

If you have documents to support your position, please attach them to your application. And attachment is possible at the following links:


Please indicate which way you would like to receive a response. Next, double-check the information provided and click "Submit".

Any complaint that comes to the tax service must be registered and sent to the management of the structural unit.

This means that if the applicant inaccurately indicates the addressee, the complaint may be redirected to another official if he is competent in considering this issue.