A taxpayer, if there has been a violation of his legal rights, has the right to file a complaint with the tax authority or its employees. The procedure for filing such a complaint, as well as the deadline for filing, is described in detail in Article 139 of the Tax Code of the Russian Federation.
Instructions
Step 1
A tax authority or a specific employee may violate the right to protect the legitimate interests of a citizen or organization, there may be a violation of the right to receive information about the timing of tax procedures, methods of their implementation, methods of calculating taxes, about the current documentation in tax legislation, etc. … Rights can also be violated when consulting and directly during the implementation of various tax procedures.
Step 2
Every citizen or organization that pays taxes has the right to file a complaint if their rights are violated. A complaint is an appeal that is submitted with the aim of appealing against the actions of a tax officer or authority, or with the aim of appealing against documents drawn up and signed.
Step 3
A complaint can be filed with a higher tax authority. In this case, the application is submitted to the tax authority against which the complaint was drawn up. The legal deadline for filing such an appeal has been established. It is 1 year from the date of receipt of information by persons about violation of their rights.
Step 4
There are certain requirements for submitting applications. Both the citizen himself and his representative have the right to submit a complaint. It must necessarily contain information about who submitted it (name and place of residence of the person or, if it is an organization, its address and name). Also, the name of the body against which the complaint is being filed is mandatory, the essence of the problem, the action or inaction or document being complained about is described, and the grounds on which, according to the applicant, his rights have been violated and his requirements are indicated.
Step 5
The complaint can be sent by mail or delivered in person at the office. When presenting in person, you must leave a second copy with you, on which there are marks that the application was accepted, the date of acceptance, the signature and transcript of the person who accepted it, as well as a seal. If the complaint is sent by mail, it must be sent by certified mail. This is done so that the person who sent it has evidence of the fact of its receipt and the date of receipt.
