Complaint to the tax office about illegal business

Welcome to complain

Any persons (individuals, legal entities, and including individual entrepreneurs) whose rights are violated by non-normative acts (concerning specific individuals) or actions (inaction) of employees of a lower-level Federal Tax Service have the opportunity to complain to a higher tax office.
Anyone who has discovered that tax laws have been violated has the right to apply. Specific reasons for appeal are an error in the calculation of taxes, a fine, refusal to take into account the required benefits, etc. All this is a reason to write a complaint to the tax office against the employer. This issue is regulated by separate provisions of Chapter. , 20 NK. In particular, this is Art. 137 - 140 which will help you navigate a specific situation.

The structure of a written claim signed by the applicant (his representative) consists of the following elements:

1. FULL NAME. and the place of residence of the individual who is complaining, or the name and address in the case of a legal entity.
2. Actions (inaction) of tax authority employees or its non-normative act, about which there are protests.
3. Name of the body violating the rights of the taxpayer.
4. The person whose rights have been violated indicates the reasons why he believes so.
5. Requests of the applicant.
6. How convenient is it to receive the result of the analysis (paper by mail or electronically via the Internet or through the taxpayer’s personal account).

In addition, contact telephone numbers (fax), email address, and other data that will facilitate consideration are indicated here.

The attachments here will be documents that confirm the position of the author and the corresponding power of attorney when submitted through a representative. This is what a complaint to the tax office looks like: the sample can be used as a template.

When to complain

The grounds for a complaint may vary. For example, tax authorities:

• tax was calculated incorrectly;
• a fine was issued without reason;
• a fine was imposed for a greater amount than is prescribed by law;
• did not return the overpaid amount of tax;
• they denied a tax deduction without reason or delayed its payment;
• during the verification of the counterparty, they demanded from you company documents that are not related to the counterparty;
• violated the on-site inspection procedure.

In any case, you must have evidence that the tax office made a mistake, did not complete or did not fully complete its work. That is, a complaint always challenges some act. An emotional narrative on several sheets without indicating the data of the disputed document will not be accepted for consideration.

How to serve

The subjects of the complaint, which are indicated above, are appealed to a higher tax authority (VNO). The relevant materials get there through the body that made or carried out the contested decision (action). Consequently, a complaint to the tax inspectorate against the organization is submitted to the body that violates the rights of the taxpayer. There are three ways to do this:

1. Through the taxpayer’s personal account on the Federal Tax Service resource.
2. Russian Post.
3. By contacting the relevant territorial division of the Federal Tax Service in person or through a representative.

The violating authority transfers the claim plus all materials attached to it to a higher organization. Three days are given for this from the time of its receipt.

From the moment the injured person learns about the violation of his rights, he has a year to submit the necessary documents. A similar time (from the date of the controversial decision) is available for protesting decisions on liability for tax offenses that have entered into force, if they have not been challenged through an appeal. The appeal is described in a special article. It is used when arguing with a decision on liability for an offense or a refusal to do so that has not entered into force, which the fiscal authorities made in accordance with Art. 101 NK. An appeal to the Federal Tax Service occurs within three months from the date of resolution of complaints (including appeals) by a higher authority. If the time for appeal is missed for a valid reason, it is possible to restore it by filing a proper petition.

Roskomnadzor

In case of violation of the current legislation providing for the protection of personal data, you should contact Roskomnadzor, a government body that must conduct an appropriate inspection and take the necessary measures. This applies to cases where the individual entrepreneur leaked such data, obtained it illegally or used it for other purposes. You can submit a complaint to Roskomnadzor:

1. By mail, sending a letter to the address: 109074, Moscow, Kitaigorodsky proezd, 7, building 2. It is important in the document to indicate which norm of the law was violated and in what form this was expressed (for example, spam mailings from companies whose services the client has not yet used).
2. Through the “Generate an appeal” option on the official website of the Department rkn.gov.ru/treatments/ask-question/. You must select “Personal Data Processing” as the topic.

How they view

The superior organization has a month to resolve protests from the moment they are received if they relate to decisions of tax authorities on liability for an offense or refusal to do so. If necessary, the period is extended (maximum by 30 days). For other protests, a similar period is 15 days, which will be extended in the same way. If there is no response to the claim within the specified periods, it will be appealed in court. Let us recall that in Art. 139.3 of the Tax Code there are cases when a protest is not considered.

When an act or action is appealed to a higher authority, it is suspended (until a decision is made on the claim only on the relevant application). Moreover, such a suspension is possible when an effective prosecution for a tax violation or refusal to do so is being challenged. The application is submitted together with a petition and a bank guarantee, which must comply with clause 5 of Art. 74.1 of the Tax Code and other conditions from clause 5 of Art. 138 NK. According to it, the bank undertakes to repay the obligatory payment under the controversial decision.

Have you discovered a violation in the service sector?

Consumers have every right to demand that services be provided professionally and within the specified time frame.

If you are dissatisfied with the result of the service provided, you should write a written complaint to Rospotrebnadzor. The application must be accompanied by supporting documents confirming the violation of the terms of the contract and the quality of the services provided.

A complaint is also filed with this body for failure to complete the work provided. For example, you ordered an apartment renovation, signed an agreement, made an advance payment, but the company did not provide the service within the agreed time frame.

Do not stand aside, fight and defend your rights, only persistence will help punish negligent entrepreneurs who carry out their activities contrary to the law.

Is it possible to file a complaint anonymously?

The Federal Tax Service does not consider anonymous messages. Any person who contacts this service is required to provide personal information, so an anonymous complaint to the tax office is not the best way to convey information to the fiscal services. To maintain anonymity, you can call the tax service hotline, but you should not expect a quick review and action on this type of complaint.

The need for such a filing arises when a citizen, for example, wants to report his neighbors for renting out an apartment without paying taxes, or an employee wants to report his employer when he violates the law. In principle, the legislation does not indicate how to submit an anonymous complaint to the tax office and that an impersonal appeal will be taken into account. But fiscal officials can consider it on their own initiative. “Anonymous” is submitted in the following ways:

• by telephone helpline, the specific number depends on the region and is listed on the Federal Tax Service website in the “Contacts and Appeals” section;
• by visiting tax authorities in person;
• via the Internet.

If you need confidence in the consideration of the submitted document, do not hide - indicate your personal data.

Where to go

There are several authorities that control the activities of individual entrepreneurs (IP), and it is there that vigilant citizens write their appeal. Let's list these structures:

• Rospotrebnadzor;
• Department for Combating Economic Crimes (OBEP);
• Federal Service for Labor and Employment (Rostrud);
• Federal Tax Service (FTS);
• State Housing Inspectorate;
• Prosecutor's office, court.

Important!
Provide only verified information, indicate your contact information to send a response. Upon receipt of an application, these authorities will conduct an investigation and, if the specified circumstances are confirmed, the individual entrepreneur will be punished.

Federal Service for Labor and Employment

Violation of norms and standards in the field of labor protection is the basis for contacting the Federal Service for Labor and Employment. This applies to cases where the entrepreneur:

• hires employees without official employment (without an employment contract);
• does not comply with the norms of the Labor Code of the Russian Federation regarding the provision of sick leave, rest days, vacations, etc. to employees;
• concludes civil contracts, while according to the law, contracts under the Labor Code, etc. must be concluded.

You can submit an appeal to Rostrud in several ways:

1. At a personal appointment with a Service specialist, which is held on Mondays, Wednesdays and Fridays from 10.00 to 13.00, on Tuesdays and Thursdays from 14.00 to 17.00 without an appointment. Reception by the management staff of Rostrud is carried out at the address: Moscow, Myasnitskaya street, 40, building 16 in accordance with the schedule strictly by appointment, which is carried out 5 days before the expected date of the visit. When visiting a specialist, a citizen has the right to submit a complaint against the individual entrepreneur, drawn up in writing, indicating which norms of the Labor Code were violated by him.
2. By e-mail to an Internet mailbox In this way, you can transfer not only the document itself, but also additional materials.
3. By Russian Post, sending a letter to the address: 101000 Moscow, Myasnitskaya street, 40, building 16.
4. Via the online form rostrud.ru/room/obrashcheniya-grazhdan/kremlin/. If the user wants the circumstances described to be verified based on his application or the persons guilty of committing an administrative offense to be identified, then before filling out the form he will have to log in through the Unified Identification and Autonomous Authorization. When filing a complaint online, you can submit additional materials (in electronic form) to the Service, no more than 25 MB each.

You can obtain more detailed information about the methods of filing claims with Rostrud, the timing and procedure for their consideration, by calling the group for working with citizens’ appeals (495) 402-03-36.

Preparation of evidence

The evidence base may include the following:

1. Documentation. They are the main evidence in cases involving tax fraud. For example, the applicant may attach papers with conflicting information to the complaint. This is possible if a person officially works part-time, but in fact receives part of the salary in an envelope.
2. Photos and video materials.
3. Screenshots of personal correspondence.
4. Audio recordings of conversations.
5. Written testimony of witnesses.

Results

We can already say that we shouldn’t expect mass “denunciations”: management companies are much more interested in collecting funds for housing and communal services and fighting debtors.
Finding informal landlords would take up too much work time. Most likely, such measures will only be applied in cases where housing is rented to problem tenants.

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The legislative framework

When drawing up documents and contacting regulatory authorities with a complaint against an individual entrepreneur, you can be guided by the following legislative acts:

1. Federal Law “On the procedure for considering appeals from citizens of the Russian Federation” dated May 2, 2006. N 59-FZ.
2. Civil Code of the Russian Federation dated January 26, 1996. N 14-FZ (as amended on March 28, 2017).
3. Housing Code of the Russian Federation dated December 29, 2004 N 188-FZ (as amended on July 29, 2017).
4. Criminal Code of the Russian Federation N 63-ФЗ dated June 13, 1996. (as amended on July 18, 2017).
5. Federal Law "On the Prosecutor's Office of the Russian Federation" dated January 17, 1992. N 2202-1-ФЗ.

OEBiPK (Ministry of Internal Affairs of the Russian Federation)

If there is reason to believe that an individual entrepreneur is conducting illegal business activities, is engaged in the legalization of proceeds from crime, or has participated in the commission of an economic crime, then the application must be sent to the Department of Economic Security and Anti-Corruption of the Ministry of Internal Affairs of the Russian Federation. In view of the gravity of the offense, it is better to directly contact its Main Directorate, which can be done:

1. By mail, sending a letter to the address: 107078, Moscow, st. Novoryazanskaya, 8a, building 3. The application should explain what facts indicate the illegal actions of the individual entrepreneur and, if possible, provide the relevant evidence, having first compiled an accurate inventory of it.
2. At a personal reception held by the head of the Department of Economic Safety and Security A.A. Kurnosenko. in accordance with the schedule xn--b1aew.xn--p1ai/help/Grafik_priema_grazhdan. Pre-registration is made in person or on the basis of an application sent in writing or electronically. The public reception is located at the address: Moscow, st. Sadovaya-Sukharevskaya, house 11.
3. Online through the form xn--b1aew.xn--p1ai/request_main, selecting the appropriate addressee (OEBiPK). Having become familiar with the rules and procedure for filling out electronic forms, the user will have to fill out the form, providing only reliable information that indicates the individual entrepreneur’s non-compliance with the current law. In the text of the appeal it will be necessary not only to describe the facts available to the applicant, but also to provide maximum information about the entrepreneur in order to search for him and establish his location.

Attention! Submission of knowingly false or falsified information may result in criminal penalties.

Who can report an offense

Any interested person can submit an application to the Federal Tax Service. This could be an employee, client, or competitor of the person breaking the law. If the completion of a purchase and sale transaction or the provision of a service was one-time, then this is not considered a violation of established standards. A complaint should be filed if illegal actions were carried out repeatedly.

One of the common violations of tax legislation is conducting commercial activities without appropriate registration. Also, many companies hire employees without further registration. Such employees receive salaries in envelopes without paying taxes and contributions to the Pension Fund of the Russian Federation.

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