Many have faced unfair actions by the tax inspectorate. And not everyone knows that the actions of the tax authorities can be appealed to the Federal Tax Service or the Arbitration Court.
Necessary
- - a complaint to the Federal Tax Service (Federal Tax Service), UFTS;
- - a claim to an arbitration court.
Instructions
Step 1
When it comes to appealing against the actions of the tax authorities, two areas of appeal should be distinguished. The first is made up of complaints that are not related to the decision of tax audits, the second is the decisions taken by the tax authority based on the results of the audit (fines, penalties, etc.).
Step 2
If the tax inspector demanded documents that he does not have the right to check, or he ignored the organization's statement, his actions can be appealed to higher authorities: from the immediate manager, the Federal Tax Service and the Federal Tax Service. The accountant even has the right to write several complaints at the same time - to the Federal Tax Service and the Federal Tax Service.
Step 3
The complaint should clearly state the illegal actions of the inspector and write your requirements. Copies of documents confirming your case and copies of the appealed document are attached to the complaint. The complaint is made in two copies and signed by the head of the enterprise or his authorized representative. Then the complaint is sent by mail with acknowledgment of receipt or entered in person.
Step 4
The decisions of the tax authorities can also be appealed to the Arbitration Court. Usually it is about denying tax refunds or other financial issues. In this case, you will have to fork out for the payment of the state fee. You can go to court only after a complaint has been written to the leadership of the Federal Tax Service.
Step 5
By the way, you can complain about the actions of the tax inspector at the FTS both about decisions that have not yet entered into force, and about decisions that are already in force. In the first case, we are talking about an appeal. The time limit for filing such a complaint is 10 days after receiving the decision of the tax authority. The FSN has the right to consider a complaint within one month.
Step 6
Until the higher authority of the Federal Tax Service approves the decision of the tax inspector you appealed, it does not have the right to enter into force. That is, in this way you can save time. If the Federal Tax Service leaves the decision of the tax officer in force, you have the right to apply to the arbitration court. It is not recommended to delay here with the deadlines, it is advisable to meet within a month.
