How to write and submit a complaint to the tax office via the Internet?

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.

Answers to frequently asked questions

Question No. 1: Is it possible to withdraw a complaint filed with the Federal Tax Service?

Can. To do this, you need to write a withdrawal application. But you should know that after the review it will not be considered, and it will no longer be possible to contact it a second time (on the same issue). That is, the very fact of revocation deprives the applicant of the right to apply again.

Question No. 2: Is it possible to write a complaint against an individual entrepreneur who works in a residential building or apartment? His activities cause a lot of inconvenience to the residents: he always has a lot of visitors who constantly walk around, make noise, smoke very often, and litter.

It’s possible, but it’s better to address it to the Housing Inspectorate (housing inspection). In some circumstances, you can contact the police (in case of specific unprecedented violations dealt with by the law enforcement agencies).

Formation of an online complaint

To create an electronic document with which you can appeal the actions or non-regulatory acts of tax authorities, you need to select the item in the “Feedback” section of your personal account in the direction of the corresponding complaint, after which a page will open in the browser on which you need to fill out all the required information, including :

• the name of the tax authority that is competent to consider this or that complaint (based on paragraph 1 of Article 139 of the Tax Code, this is the higher one, that is, as a rule, the regional department of the Federal Tax Service);
• information about the applicant (they are indicated automatically based on the data that was specified by the taxpayer when registering in his personal account);
• choice of method for obtaining the result of consideration of the complaint (reasoned decision);
• an indication of the type of tax act (or an indication of the actions) that is being disputed regarding its legality;
• details of the decision or other act of the tax inspectorate that violates the legal rights of the person sending the complaint;
• the essence of the appeal (divided into 2 parts, the first of which indicates the circumstances of the case and the applicant’s arguments, and the other - the specific request of the person, be it the cancellation of the decision or the recognition of actions as illegal).

An attachment (attachment) of the complaint in the form of an independent document is not required and is not provided. Based on Art. 137 of the Tax Code, any person whose rights have been violated and who is registered on the tax service website can file a complaint online with the tax office.

ConsultantPlus experts explained how to appeal a decision or actions of a tax authority. To do everything correctly, get trial access to the system and go to the Ready solution.

Responsibilities of an individual entrepreneur to the tax authorities

An individual entrepreneur is an individual who conducts business activities in accordance with the established procedure and is registered with the Federal Tax Service. From the moment of state registration with the tax office, the individual entrepreneur has obligations regarding the timely submission of reports, payment of insurance premiums and personal income tax.

An individual entrepreneur can work independently or with employees. In the latter case, on the basis of Art. 24 of the Tax Code of the Russian Federation, entrepreneurs are required to pay personal income tax and other contributions for employees, because they are tax agents.

The full list of rights and obligations of an individual entrepreneur before the Federal Tax Service is as follows:

Important! The obligations of an individual entrepreneur largely depend on the availability of employees and the chosen taxation system. For example, if an entrepreneur uses a PSN, he only needs to pay the cost of the patent once and use it until the expiration date. If OSNO, UTII or simplified tax system is used, the features of the systems should be taken into account: they require a larger list of reports.

How to file a complaint against the tax office online: basic rules

The rules for filing an electronic complaint with the Federal Tax Service are not established at the level of legal acts, therefore they follow only from the procedure established by the electronic resource nalog.ru. There are some features of filing an appeal in this form for individuals and legal entities, but the basic rules for filling out the form are general. Among the important rules for using the service for filing a complaint with the tax office online are the following:

• the service offers to select one of the specified bodies, and if the required one is not available, the user can select the required one in the corresponding directory;
• You must fill out all fields marked with an asterisk (failure to fill out such sections will result in the impossibility of sending the document);
• if the information about the taxpayer contains inaccurate information, then it is necessary to submit a corresponding application to the tax office to eliminate the inaccuracies;
• if an act is appealed, then indicating its details is mandatory;
• the applicant can receive a response by mail or directly in his personal account (for this he must choose a convenient method when filing a complaint);
• the document drawn up must be signed with an electronic signature, which is issued according to different rules for citizens (remotely, in a few minutes or hours) and legal entities.

Alternative options for filing a complaint

If the actions of an individual entrepreneur are not related to violations of tax laws, citizens can complain to other government agencies:

If a citizen wants to recover money from an individual entrepreneur, he should go to court at the place of his registration.

Results

Thus, you can file a complaint against the tax office online using a special feedback service in the taxpayer’s personal account. Moreover, due to the lack of regulation at the level of legal acts, the formation of such a complaint is carried out according to the rules of the tax service website.

Also read about appealing:

• “The procedure for appealing the decision of the tax authority in court”;
• “Basic rules for resolving tax disputes.”

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Most common mistakes

Mistake #1. The employer is not required to provide salary slips.

No, salary certificates must be issued to all employees against signature on a monthly basis. They reflect the amount of money transferred, the amount of personal income tax paid and other contributions.

Mistake #2. How to prove employment to the Federal Tax Service if the complaint is filed due to refusal to draw up an employment contract, therefore the employer does not pay taxes for employees?

Any individual entrepreneur receipts that contain the signatures of the applicant can be used as evidence. Inspectors may also interview other employees to establish employment status during the inspection.

Complaint to the tax office: mandatory requirements

According to Article 7 of this document, in his written appeal (and this can be a complaint, statement or proposal), a person must:

• indicate the name of the government agency to which the application is sent (for example, “Inspectorate of the Federal Tax Service No. 22 for Moscow”) or the full name of the person to whom the application was sent and his position (for example, “Head of the Inspectorate of the Federal Tax Service No. 22 for Moscow, Ivanov Ivan Ivanovich”);
• indicate your last name, first name, patronymic;
• indicate your postal address to which the response should be sent;
• provide the essence of the appeal (complaints, statements, proposals) in a free and arbitrary form;
• put your personal signature;
• put the current date.

State Housing Inspectorate

GZHI is a subordinate organization of the Ministry of Construction and Housing and Communal Services of the Russian Federation, where a claim can be sent if an individual entrepreneur:

• organized noisy production in close proximity to (or in) a residential building;
• fails to pay general utility bills on time or refuses to pay them;
• during the day he receives a large number of buyers or clients, thereby causing inconvenience to other residents of the building where he works, etc.

You can only complain about an individual entrepreneur to the territorial division of the State Housing Inspectorate, taking into account its location. A resident of Moscow can submit an appeal to the Inspectorate as follows:

1. Send a written claim by letter with notification to the address: 129090, Moscow, Mira Ave., 19. You can verify its receipt using a special tracking number, which will be provided at the Russian Post Office when sending the letter.
2. To the email address for receiving applications from citizens [email protected]
3. Present to the head of the territorial unit or one of the heads of the State Housing Inspectorate at a personal reception. You can get information about the reception procedure, opening hours and location of public reception rooms on the official website ru.
4. Through the website of the Moscow Government. The State Housing Inspectorate should be selected as the recipient. In such an online form, you will need to not only indicate your personal data, but also clearly formulate what actions of the entrepreneur cause inconvenience to the residents of the house. To make the complaint more convincing, electronic files (video recordings, photographs, expert opinions, etc.) can be attached to the document, which will indicate a clear violation of housing legislation.

Important! After checking the facts specified in the complaint, an individual entrepreneur may be held administratively liable.

Prosecutor's office and court

Fraud, theft or misappropriation of funds is a reason to complain about an individual entrepreneur to the Prosecutor's Office, since administrative and criminal liability is provided for such acts.

Based on the region in which the entrepreneur operates, you must contact the appropriate territorial division of the Prosecutor's Office, using the information from the website genproc.gov.ru/contacts/map/?DISTR=&SUBJ.

If the Prosecutor's Office refused to open proceedings on the facts that were indicated by the applicant, or he wants to obtain monetary compensation or return of previously spent funds (forcibly), he should file a claim with the Magistrate or a court of general jurisdiction. But in view of the fact that for this you need to have a sufficient amount of knowledge in the field of jurisprudence, it is better to use the help of a lawyer who will help prepare documents and represent the plaintiff in court hearings.

What should employees do if their rights are violated?

Many entrepreneurs are trying to reduce their expenses and do not want to pay taxes. An entrepreneur who does not register an employee violates current legislation.

If you find out that your employer has not signed an agreement with you, then one of the effective ways to punish him is to write a complaint to the Labor Inspectorate.

Let's describe the procedure:

• draw up an application and send it to the institution;
• control the receipt of the letter;
• wait for a response about verification.

If violations are detected, the institution has the right to demand that the individual entrepreneur do the following:

• charge a fine;
• conclude agreements with everyone who works without an agreement;
• report on compliance with the order.

In addition, there are other bodies that can influence the employer: the court and the prosecutor's office. The appeal is made in writing.