How to appeal the decision of the tax

Contradictions often arise between taxpayers and the control body. Often they are caused by disagreement of citizens with the actions of the relevant inspection. For example, with issued by the subbands on the results of the inspections carried out, other solutions or action / inaction of tax authorities. In any of the cases, the law enshrines the right to appeal the decision of the tax authority, which is already valid, or what has not entered into force. Consider how to implement it in practice.

1

General principles

The rules of appeal of individual legal acts of the tax inspection (hereinafter - IPA), or as they are also called "acts of an abnormative nature", determined article 138 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation). Under such a protocol, the concept of documents with various names, including decisions, lies. Besides, clause 2 of Article 138 of the NK The required pre-trial procedure for challenging the requirements (solutions) of the tax service or actions of its employees is indicated. In the text tax Code of Russia Dame definitions of complaints and appeals. The first is supplied in the case when the protocols of the service entered into force, and the second - if the decision on punishment for the tax offense is not yet in action.

2

Where to complain

As mentioned above, in disagreement with IPA inspection, it is not necessary to run with a complaint to court. If you think your rights are violated - act in this order:

1. Contact your claim to a higher officer. Any inspector has a boss who should consider the appeals of citizens about the unlawful actions of its subordinates.
2. Please contact the higher authority.
3. Go to the Arbitration Court.

3

Exceptions from rules

It is worth noting that in some objections you can get around a preliminary extrajudicial check:

• If the claim concerns individual decrees issued on the basis of complaints / claims. In this case, the possibility of handling both into a higher authority, so immediately and in court.
• When acts are accepted directly by the Federal Tax Service (FTS).

These features are based on paragraph 2 Articles 138 of the Tax Code of the Russian Federation (3 and 4 paragraphs).

4

Mechanism appeal

The provision of appeals or tax authority complaints suggests the following actions:

1. Determine the controlling service for addressing the application. The written appeal itself is submitted to the disputed inspection for further transmission to the higher tax authority. At the same time, the legislation is set for a period of 3 days from the moment of appeal.
2. Make a document and transfer to the authorized instance. The deadlines for filing a complaint defined article 139 of the Tax Code of the Russian Federation And are presented below in the figure. Appeal appeal is possible until the day of entry into force of a disputed decision ( st. 139.1 NK RF).

After the claim was aimed at the management of the Federal Tax Service on the decisions taken by the lower services, you have the right to appeal to the arbitration court. For these activities, the law provides for a period of 3 months from the moment that the taxpayer has become aware of the offense. In case of passing the term of appeal for a good reason, it can be restored by creating an appropriate application ( st. 139 NK RF).

A request to restore the missed time here.

Example asking for a missing period here.

5

Form and content complaint / appeal

The sample of writing these documents does not exist, and their content is governed by the requirements. articles 139.2 of the Tax Code of the Russian Federation. The following details must be indicated in appeals:

1. In the "header", specify:
   • the name of the body whose actions appealed;
   • personal data of the addressee or organization;
   • the dispute room number.
2. In the text, justify the filing of the complaint.
3. Specify the requirements and make a list of attached documents.
4. Put the date and signature.

Download on our site:

• Objectivity template;
• Sample objection on the audit act;
• Complaint of tax;
• An example of a complaint against the actions of the tax;
• Appeal complaint against the decision (act) of the tax;
• An example of an appeal for the decision (Act) of the tax;
• Application with a request to challenge the decision of the tax;
• An example of an application with a request to climb the decision of the tax.

6

Flow methods

The complaint may be filed personally, by normal or email. Addresses available on the Internet portal State services.

Complaints addressed to the judicial authority are referred to as statements. The procedure for their compilation is similar to the design of the claim, and the procedure for consideration is close to claim.