Any person, including an individual, may encounter problems of illegal actions by representatives of the tax service. This may be a delay in the payment of tax deductions or unlawful accrual of tax or even a fine. In such situations, a logical question arises: "Where to complain about the tax inspection to an individual?"
Where to go
The procedure for appealing against the actions of representatives of the tax service is described in the Tax Code, in particular, in article 137. This article gives the right to an individual to appeal to the following authorities:
- to the higher management of the official who committed the wrongful act;
- a citizen of the country has the right to go to court;
- to law enforcement agencies, or rather prosecutors.
Complaint content
Where to complain about the tax inspection to an individual? Regardless of the chosen instance, the text of the complaint should contain the following data:
- full details of the document (decisions, notifications, etc.), which is subject to appeal;
- if the essence of the complaint is the official’s inaction, then it should be specifically described what exactly is the unlawfulness of the inaction.
As evidence, you must attach any documents confirming the illegality of actions.
Compilation rules
A complaint to the tax office can be made by hand or by computer. A document can be transmitted not only personally, but also through the Internet, mail or through personal treatment, by transferring mail to the office of the selected authority.
The text of the complaint begins with the details of the authority where the complaint is filed. Further, the applicant’s details are registered in the header, including contact details. The name of the document is written below: “Complaint”.
After that, the main part of the document begins, where it is necessary to highlight the reasons for the appeal. If we are talking about appealing any document, then its details are indicated. Be sure to register all the facts that will prove the illegality of the actions or inaction of the official. Emotions should not be present in the text, only bare facts.
In the final part of the text, demands are made. For example, this may be a claim for compensation or prosecution.
At the very end of the complaint, contact information, date of preparation, full name and signature of the applicant are indicated.
In article 139.2 of the Tax Code, all requirements for such documents are fully described.
The timing
The period in which a disgruntled individual may file a complaint is 3 months. The date of the beginning of this period shall be considered the moment when an unlawful decision is made, or the citizen became aware that the inaction of the official is unlawful.
This period may be extended only in exceptional cases, when the person concerned can prove that he missed the period for valid reasons.
Where to complain about the tax inspection to an individual and how much will the complaint be considered? Regardless of the chosen instance, the time limit for consideration of a complaint should not exceed 30 days from the date of registration of such a statement with the appropriate authority.
If the applicant is not satisfied with the decision made on his complaint, then he has the opportunity to appeal even this decision.
Submission methods
How and where to complain about the tax inspection to an individual? One of the most common ways to file a complaint is through personal contact. The injured person simply takes the drafted document to the office and registers it. You can also use mail services and the Internet if a complaint is filed with the tax office. You can contact us by phone or make an appointment with the superior manager of the official who received the complaint.
Complaining online
The Federal Tax Service provides an opportunity for all taxpayers in Russia to file a complaint online.
To do this, go to nalog.ru and select the “Services for individuals” tab. The system itself will offer you to select a region of circulation, the user must agree with this option or choose another.
At the very bottom of the page you can see a clickable link called "Filing a complaint to the tax authorities." By clicking on this link, the user will need to determine from the proposed options the most suitable. In this case, select "I want to file a complaint." The essence of the complaint is described in the opened form, and scanned documents can be attached below. The main thing - do not forget to indicate your contact details and choose the desired method of receiving an answer. After filling in all the data and sending the complaint, the user will receive a message stating that the claim has been accepted in the way that was indicated: by e-mail or by mobile phone.
By the way, you can apply online to the tax authority not only with a personal account, but also in the form of free circulation.
Telephone call
Where to complain about the tax office? You can express your reasoned dissatisfaction by phone. The contact center number is relevant for all regions of the country. Although such an appeal will be for informational purposes only. At the same time, by telephone, you should respectfully and politely talk about the problem. This must be done concisely, without much emotion.
Reception at the superiors
How to complain about the tax office? An individual has the right to make an appointment with the management of an official or to arrive at the reception hours and talk about his problem. If the issue cannot be resolved at the level of oral treatment, the applicant will be asked to write a written complaint.
On the website of the Federal Tax Service, you can make an appointment online at order.nalog.ru. On the page you must select the appropriate territorial authority and the required date for the visit.
If rejected
It may happen that the higher authorities refuse to respond to the complaint. Where to complain about the tax service in such cases?
You can contact the prosecutor. If before this there was no appeal to a higher authority, then, most likely, the prosecutor's office will send a complaint there. Therefore, if you have already addressed the management, then you should attach a copy of the complaint and the decision made on it.
It is necessary to contact the territorial office of the prosecutor's office, at the location of the tax service. Only a complaint should not be made to the entire territorial branch of the Federal Tax Service, but to a specific person who, according to the applicant, violated his rights.
The text of the complaint to the prosecutor’s office is drawn up on the basis of a statement of claim. Only the complaint does not always indicate the legal justification of the problem, and the statement must necessarily refer to the norms of the law that have been violated.
The prosecutor's office has 30 days to consider the application, from the moment it was registered. If irrefutable evidence has been provided, then this period may be reduced to 15 days.
You can file a complaint through the mail or leave in a special box for appeals, which is available in all prosecutors in the country.
Court
How to complain to the tax office? The last resort where you can appeal is the court.However, before this, it is mandatory to submit a claim to a higher tax authority, which must be confirmed by written evidence.
The statement of claim is made according to the general principles adopted to such documents. The main problem of such protection of one’s rights is a lengthy review of claims. If the violation is minor, then before going to court it is better to think about whether it is worth spending months, or even years, your nerves and strengths to punish an official.