The tax inspectorate specializes in calculating fees, receiving funds from taxpayers and monitoring compliance with tax laws. Employees and counterparties of different companies can file a complaint with the tax office if they discover any serious offenses committed by officials of this company. The information contained in such a statement must be reliable and supported by official evidence. Anonymous complaints are not considered by tax inspectors, therefore, each person must file such a claim in an official way.
What violations are indicated?
When compiling a complaint to the tax office, various violations committed by a particular company may be given. Most often, statements are received with the following violations identified:
- incorrect calculation of basic taxes, which leads to the payment by the company of a smaller amount than is required by law;
- accrual of fines for workers, although this method of punishment is illegal;
- a deduction delay lasting longer than 4 months;
- lack of results after a tax audit.
Applicants are most often direct employees of companies. Additionally, such complaints may be filed by competitors or counterparties with official confirmation of the facts indicated in the application. You can submit such documentation at any time. If a complaint is submitted to the tax office by an employee, then usually the reason for this situation is a significant delay in paying salaries.
Compilation rules
A complaint to the tax authority should be drawn up taking into account some significant rules. These include:
- it is allowed to compose it in free form, but some mandatory details specified in Federal Law No. 59 are certainly introduced;
- if the documentation is generated by a private person, then it is likely that no significant information will be indicated, which will lead to a refusal to consider the application by the Federal Tax Service employees;
- It is advisable to use a ready-made form so as not to miss important points.
A sample complaint to the tax office can be examined in the photo below.
To whom is it addressed?
It is important to understand in whose name this statement is being drawn up. The addressee shall be the head of the department of the Federal Tax Service, in which the company is registered. The applicant can independently choose which of the heads of the Federal Tax Service will file a complaint, which is indicated in Art. 138 Tax Code.
If the main reason for the formation of this statement is that the debt is not repaid by the company, then it is advisable to immediately file a lawsuit. If a citizen prescribes that company officials exceed their authority, delay their salaries without good reason, or are engaged in hiding income, then you can submit an application not only to the Federal Tax Service, but also to the prosecutor's office.
Shipping methods
You can file a complaint with the tax office in several ways. These include:
- direct visit to the department of the Federal Tax Service to transfer the application personally to the inspector;
- Faxing
- postage;
- preparation of an application in electronic form on the website of the Federal Tax Service.
If the documentation is handed over to the employee of the service, then it is advisable to make two copies at once, since one document is handed over to the inspector, and on the second the specialist puts a mark on acceptance. In this case, the citizen will have evidence that he tried to resolve the dispute through the Federal Tax Service.Therefore, such a document is useful if a lawsuit is filed in the future.
Can I make an anonymous statement?
If a citizen plans to continue to work in a company, but at the same time wants to hold management accountable for violations, then he has a desire to make an anonymous complaint. Such applications are not considered by employees of the Federal Tax Service.
Therefore, a statement drawn up with violations and without an indication of the drafter will not give the proper result.
How to write a complaint to the tax office?
This document contains almost always the same information. The differences are only in the applicants and the violations found. Therefore, the documentation should include the following data:
- the name of the branch of the Federal Tax Service where this application is transmitted;
- information about the applicant submitted by F. I. O. and the person’s passport data;
- if the complaint is made by the company, then its name, legal address, as well as contact information;
- the name of the document submitted by the complaint is given;
- if any document is appealed, then its number and date of compilation shall be recorded;
- describes the directly identified violation by the organization;
- arguments and evidence are provided;
- lists the documents attached to the complaint, and they must confirm the information specified in the text;
- a request is made to understand the situation and hold the offender accountable.
The main request may be the calculation of tax, payment of salaries, the adoption of another decision on a matter, or the cancellation of a decision made by the organization.
Nuances of a complaint against an employer
Anyone can make a statement to the head of the organization where he works. Usually a complaint to the tax office against the employer contains the following information:
- working conditions differ significantly from the content of the collective or individual labor contract;
- issuance of gray salary, which is not paid by the employer of personal income tax;
- constant delays in salary payments;
- non-payment of a certain part of earnings;
- non-compliance by the company officials with the basic safety requirements;
- the work of citizens without a formal employment contract;
- accrual of fines represented by deduction from salary, although according to the requirements of the legislation such a punishment cannot be applied to employees even if gross violations are detected.
To the preparation of such a statement does not have any specific requirements. It is possible to present information in a free form, but some details are required. Therefore, it is important to correctly indicate the name of the Federal Tax Service, where the application is transmitted, as well as information about the company and the applicant. A sample complaint to the tax office can be examined below.
Drawing up an electronic appeal
You can even write a complaint to the tax office electronically. For this, a special form is used, available on the website of the Federal Tax Service. The rules for the formation of such treatment include:
- To write a complaint, you will have to pre-register on this electronic resource;
- to draw up such a statement, you must use a special form;
- all fields marked with a special asterisk are charming to fill;
- no more than 4 thousand characters are allotted for the narrative, therefore it is possible to describe in detail the detected violation on the part of any organization or individual.
Such a complaint must be accompanied by scanned documents that are evidence of the information provided.
How long is it considered?
If the complaint to the tax inspectorate is drawn up correctly and without serious violations, then it is accepted for consideration. According to the law, it must be studied by employees of the Federal Tax Service within three working days.
The applicant receives a response to his appeal within one month.If there are good reasons, the Federal Tax Service may extend the period for consideration, which is compulsorily notified to the compiler. But the delay should not exceed one month.
If the rules for considering applications by representatives of the Federal Tax Service are violated, the applicant may file a lawsuit.
What mistakes are made?
Serious errors may be made in preparing such an official statement. They usually lead to the fact that the specialists of the Federal Tax Service refuse to consider such an appeal. The most common errors include:
- information is recorded that is not confirmed by official documents;
- The complaint is anonymous, therefore the applicant does not indicate his full name and address of residence;
- there are obscene expressions in the text;
- incorrectly selected branch of the Federal Tax Service, where the documentation is sent.
If the complaint is not anonymous, then in any case, the applicant will be notified of all identified errors. He can make the necessary corrections to resubmit the complaint.
Reasons for refusal
In certain situations, a complaint to the tax office is not considered. The failure is usually caused by the following reasons:
- lack of important and mandatory details;
- during the preparation of this document, the applicant was in an excited state, therefore, obscene expressions or even threats against the official were revealed;
- there is no way to read the text if it is hand-drawn;
- in preparing the answer, the Federal Tax Service will have to disclose state secrets.
The applicant is officially notified of the reason for the refusal. If this reason is not good, then you can file a complaint with a higher organization.
Where can I go except the Federal Tax Service?
Complain about tax crimes and offenses is possible not only to the department of the Federal Tax Service, but also to other state authorities. These include:
- the prosecutor’s office deals with cases involving harm to citizens or abuse of authority by officials of various organizations;
- in court it is possible not only to bring the violator to justice, but also to recover compensation for moral damage from him.
The disadvantages of going to court include the fact that trials usually take a lot of time. The plaintiff has to pay a fee, and also the court does not always take the side of the plaintiff.
Some people and company leaders, when a violation is detected by an official, prefer to file applications immediately with different government authorities. In this case, you can speed up the process of bringing the violator to justice. Many organizations provide the ability to compose electronic communications, so you won’t even have to leave your home or office to write such complaints.
Conclusion
A complaint to the Federal Tax Service may be filed if any tax violation is detected by officials. The applicant may be counterparties or employees of organizations. When preparing such a complaint, some requirements should be kept in mind so that the Federal Tax Service does not refuse to consider the appeal.
If even an appeal to the Federal Tax Service does not give the desired result, then it is advisable to apply with official statements to other government agencies.