You can contact the Federal Tax Service and territorial tax authorities:
- in writing (by post, fax) to the address of the Federal Tax Service (territorial tax authorities);
- in electronic form from the official website of the Federal Tax Service on the Internet (via);
- directly at a personal reception at the Federal Tax Service (territorial tax authorities);
- as well as orally via specially designated telephone numbers of the Federal Tax Service (territorial tax authorities).
Procedure for consideration of appeals
Work with appeals from citizens and organizations and requests for information about the activities of the Federal Tax Service of Russia in the Federal Tax Service and territorial tax authorities is regulated by:
- Federal Law of May 2, 2006 No. 59-FZ “On the procedure for considering appeals from citizens of the Russian Federation”;
- Federal Law of February 9, 2009 No. 8-FZ “On ensuring access to information on the activities of state bodies and local governments.”
You can contact the Federal Tax Service regarding the scope of activity of the Federal Tax Service established by the “Regulations on the Federal Tax Service”, approved by Decree of the Government of the Russian Federation of September 30, 2004 No. 506.
If questions relate to specific situations of interaction between a taxpayer and territorial tax authorities, we recommend contacting the Federal Tax Service of Russia directly (subordinate to the Federal Tax Service of Russia).
When applying to the Federal Tax Service of Russia, in accordance with the legislation of the Russian Federation, you must indicate your last name, first name, patronymic (the latter - if available), postal address or e-mail address to which the response or notification of forwarding the application should be sent, and also state the essence of the appeal. In the absence of the specified mandatory details, the request may be left unanswered.
Appeals that do not indicate the last name, first name, patronymic (if any) provided for by the legislation of the Russian Federation, as well as a postal address (for sending a response in paper form) or an e-mail address (for sending a response in electronic form) will not be accepted for consideration.
The following are not subject to consideration by the Federal Tax Service of Russia (no answer is given on the merits of the questions raised):- messages that cannot be read;
- appeals that cannot be answered without disclosing information constituting state, tax or other secrets protected by federal law;
- appeals that contain obscene or offensive language, threats to the life, health and property of an official, as well as members of his family;
- appeals that contain an incomplete or inaccurate postal address;
- applications in which, in order to consider the issues raised, certified copies of documents and (or) the personal signature of the applicant are required;
- appeals in which the text is written in Russian using the Latin alphabet or is typed entirely in capital letters are not divided into sentences;
- appeals that do not contain specific statements, complaints, or suggestions.
Upon receipt of appeals, they are registered and, depending on the content, sent to the head (deputy head), or sent to the heads of structural divisions of the Federal Tax Service of Russia or territorial tax authorities, whose competence includes resolving the issues raised in the appeal.
Registration of requests sent via electronic communication channels is carried out automatically on the day the request is sent. In this case, the applicant is sent a notification of registration in electronic form to the email address specified in the application form. When the application is forwarded to another tax authority, a notification is also sent. Registration of written appeals is carried out within three days from the date of receipt of the appeal by the tax authority.
Received applications are considered in within 30 days from the date of their registration. In exceptional cases, the period for consideration of an application may be extended by no more than 30 days. The author is notified of the extension of the period for consideration of the appeal in writing (or by e-mail). If necessary, appeals are sent according to their affiliation to the relevant territorial tax authorities of the Federal Tax Service or to another state body, local government body or official.
We ask you to treat these legal requirements with understanding and carefully and clearly formulate the essence of the problem. This will significantly speed up the consideration of your application on its merits.
Personal reception of citizens
Personal reception of citizens at the Federal Tax Service is carried out on the basis of applications received in writing, in the form of an electronic request or an oral personal appeal.
Personal reception of citizens who contact the Federal Tax Service for the purpose of receiving oral advice or to make a preliminary appointment with the head (deputy head) of the Federal Tax Service of Russia or a territorial tax authority is conducted by an authorized person of the Federal Tax Service or a territorial tax authority responsible for organizing personal reception of citizens , in a specially designated room - the Public Reception of the Federal Tax Service or the territorial tax authority.
The procedure for applying to the Central Election Commission of the Federal Tax Service of Russia
By mail. Address for sending appeals from citizens sent to the Federal Tax Service of Russia in writing: 127381, Moscow, st. Neglinnaya, 23.
Bring the letter in person and you can hand it over to the expedition at the above address. Reception of documents from 9.00 to 18.00 on weekdays (on Friday until 16.45). It is better to have a copy of the letter with you - you will be given a mark indicating its acceptance.
To enter the building you must have an identification document.
Contact the reception Federal Tax Service of Russia at the address: Moscow, st. Neglinnaya, 23.
The entrance to the reception of the Federal Tax Service of Russia is from the street. Petrovskie Lines (entrance with a sign “Bureau of Passes, Reception, Expedition”).
You cannot contact the tax authorities by e-mail, but you can get an answer. This method is much faster, notes the Federal Tax Service of Russia.
The Federal Tax Service of Russia called on taxpayers and tax agents to receive responses to requests by e-mail. Now a question can be sent to the fiscal department via the Internet - through the website of the service or its regional divisions, but not by email. But you can get a response either by regular or by email. In light of recent changes in legislation, tax authorities on their website call for the use of a more modern and efficient method:In accordance with paragraph 4 of Article 10 of the Federal Law of May 2, 2006 No. 59-FZ “On the procedure for considering citizens’ appeals” (taking into account the amendments made by the Federal Law of July 27, 2010 No. 227-FZ), the response to the applicant’s appeal received by the tax authorities of the Russian Federation in the form of an electronic document, sent either in writing to the postal address specified in the application, or, at the request of the applicant, to his email address.
Applicants can apply to the Federal Tax Service electronically using the Internet service “Apply to the Federal Tax Service of Russia” by filling out the necessary information about themselves and attaching the application file to a special form. Now a new field “How to send you a response” has been added to the form filled out by the applicant, which can take one of the following values: “By mail (in paper form)” or “By E-mail (electronic form)”.
If in the Internet application the value “By mail (in paper form)” is selected, the response to the applicant will be sent by post. If the value “By E-mail (electronic)” is selected, the response to the applicant will be sent by e-mail in the form of a scanned response file with the official’s signature, reference number and registration date.
The ability to use e-mail increases the speed of receipt of a response by the applicant and complies with the norms of the legislation of the Russian Federation.
We would like to add that earlier the Federal Tax Service presented draft amendments to the Administrative Regulations of the Federal Tax Service on free information for taxpayers. Changes and additions were made taking into account the provisions of the law “On the organization of the provision of state and municipal services”. The adjustments primarily concern the provision of services electronically.
Thus, it is proposed to remove references to tax authorities’ email from the document. As the explanation says, there are no official email addresses in the Central Election Commission of the Federal Tax Service and territorial tax authorities. To send requests in the form of electronic messages, online services are used: “Contact the Federal Tax Service of Russia” on the Federal Tax Service website and “Apply to the Federal Tax Service (IFTS) of Russia” on the websites of the Federal Tax Service for the constituent entities of the Russian Federation.
Let us remind you that detailed information on issues related to the payment of taxes can be found on our website in the “Tax Directory” section. It provides information about the tax base, rates, benefits and tax deductions, etc. The upcoming dates for paying taxes, submitting accounting and tax reporting, as well as information to extra-budgetary funds can be found in the section
There are many situations when, together with or instead of a standard package of various documents, a tax specialist must also provide an application. According to federal law, a statement is considered a request, a person's demand that his rights be realized. Representatives of the authorities, in our case, tax specialists, are obliged to assist the citizen in this request. In other words, an application for the Federal Tax Service is an appeal containing a request for the exercise of rights and freedoms. In particular, this may be a request for a TIN, a requirement for a tax deduction or a benefit. In these and other cases, a competently and correctly drawn up statement will help. In the text we will look at the most common situations and show examples of what sample applications to the tax office should look like.
Many citizens believe that the application is drawn up in free language and written on a white sheet of paper by hand. This is not true - most applications to the tax office must be filled out according to instructions and specialized forms must be used for this. Regardless of what application you are preparing to submit to the inspector, you must remember the basic rules:
- The upper right corner of the application is always occupied by the details of the tax department. To find out them, you can log on to the website nalog.ru and enter your address. The system will tell you which tax office the citizen belongs to at his place of residence, and, accordingly, will offer the details, address and operating hours of the branch.
- The header of the application must contain the personal data of the applicant - here you need to indicate passport details, full name and TIN number. If a citizen does not have information about the payer identification number, he can use the “Find out TIN” service launched by the country’s tax service.
- If the document is filled out by hand, it must be written in block letters, only black or blue ink is allowed, and it is forbidden to cross out or correct errors.
- If a document contains several sheets, each must be endorsed with the citizen’s personal signature. Some applications are required by law to contain a certified autograph - for this the paper must be signed in the presence of a tax inspector.
- Any information in the application must be current, reliable and verified. It is necessary to double check all information provided on the application, especially the numbers.
Now let's move on to the features of filling out and examples of statements that are used most often.
Obtaining a TIN
Every citizen of Russia, no matter whether a future (minor) payer or an existing tax payer, must register with the Federal Tax Service. To do this, you need to obtain a document - TIN. This can be done through the Federal Tax Service website. Within five days after the application, the tax service will be ready to provide the TIN. If a citizen prefers to interact with paper media or prefers to visit government agencies in person, he must download and fill out form No. 2-2-Accounting. We recommend downloading this form, like the form for any other application, exclusively from the official resource of the Russian Tax Service. In the case of an application for a TIN, it would be most advisable to type keywords in a search on the site and get a sample form from the first link. It looks like this.
Using an example, we demonstrate the upper part of the form that a citizen needs to fill out. Next comes a field in which information about the official representative of the payer is entered, if he cannot independently contact the Federal Tax Service, as well as fields for filling out by tax specialists. As you can see, nothing complicated.
Certificate of absence of debts
A document indicating that a citizen has no debt to the state may be needed in a number of cases, for example, for mortgage lending. To obtain such a certificate, you need to contact the territorial Federal Tax Service with a corresponding application. There is no strict form for paper yet, but the tax office recommends following the same content and structure of the request.
Installment or deferment of tax payments
Before December 1, most citizens are required to pay for certain types of taxes, for example, on land, transport or property. But it happens that a person finds himself in a difficult situation when the financial situation becomes extremely unstable. In this case, you can contact the tax office with a request to postpone the date of tax payment or break the amount into smaller parts. You must bring an application to the institution using the following form.
The form of this application is very simple; you can also download it from the official website of the Federal Tax Service. You can discuss filling out the second part of the document with the tax inspector, telling him about your current life situation.
Important point! The state can provide deferred or installment payment when we are talking about the amount of debt that does not exceed the value of the citizen’s property, in addition to what cannot be collected (a single apartment, for example).
Tax deduction
The procedure for returning thirteen percent for income tax payers can be associated with various events: the purchase of real estate, payment for medical or educational services, and so on. The two types of deductions we have named are property and social, the most common. They allow you to return quite significant sums of money - for example, the maximum for property return is 260 thousand rubles.
Tax service employees accepted applications from citizens in free form until 2016. Now a fixed form has come into effect, according to which the application form must be filled out. We recommend downloading the form from the official website of the tax service nalog.ru, since third-party sources pose a risk of receiving inappropriate paper. The application is included in the standard package of documents for receiving a deduction, so its incorrect spelling may become grounds for refusal to return the funds. The format of this statement is somewhat similar to a declaration, but it is intuitive and should not cause any difficulties.
The application is drawn up on several sheets, which must contain the citizen’s data, the full amount of the deduction for which he is applying and the year of expenses incurred. Next, indicate the contact details and address of the payer, the current account for the refund, the name of the bank, the budget classification code and the number of sheets and attachments that make up the application. We remind you that each page is certified by a signature.
Providing benefits
A number of taxpayers are legally entitled to tax benefits - for example, a complete cancellation or reduction in the amount of payments for land, property or transport taxes. Tax inspectors will definitely tell every citizen whether he can qualify for the so-called “fiscal amnesty”. If the answer is positive, you should immediately submit an application for benefits to the Federal Tax Service. It looks like this.
The application must indicate personal data, as well as attach a copy of the document on the basis of which the citizen is applying for a tax break. This can be a pension or veteran's certificate; in regions where benefits are provided to large families - a corresponding certificate.
Refund or credit of tax paid in excess
In the process of fulfilling their tax obligations, citizens may overpay - for example, round up the tax amount or not know that they are entitled to a benefit. A simple typo in documents can also lead to overpayment. The tax office itself can report this, but if the payer discovered the overpayment earlier, he can write a corresponding statement. The overpayment amount can be requested to be returned or “transferred” to account for another type of tax. The application form should not cause any difficulties.
Such an application can be submitted within three years from the moment (day) when the overpayment took place. The tax authority will return the excess amount for the month. However, he can be notified of the overpayment to the Federal Tax Service electronically. You need to go to the portal of the Federal Tax Service, go to the section of the same name - “Overpayment/Debt” and fill out the form online.
Video - Make an application for a refund of overpaid personal income tax
Drawing conclusions
As you can see, all types of applications listed by us are filled out quite simply and do not require any special knowledge or complex information. In addition, every citizen can come to the tax office for an appointment, where a specialist will show and give you forms for any applications and give comprehensive advice on how to fill them out.
Due to the nature of his/her activity, an individual entrepreneur is constantly provided with:
- Pay cash contributions.
- Receive tax inspectors into your company.
- Compile and send completed declarations and other reporting documents via the Internet.
- Make changes to accounts due to a change in activity. Request extracts from the Unified Register of Legal Entities.
- Carry out a reorganization of the company or.
In all these cases, you will be in contact with the lower levels of the Russian tax authorities at the local level. People assigned to help you solve problems should not be rude or refuse to accept a statement or report, satisfy a request or petition. When this happens, an individual entrepreneur has the right to file a complaint against the organization or official.
The complaint to the tax office is filled out according to the sample. The corresponding form of this document is available on the Federal Tax Service website. The sample will help you correctly write an informative complaint indicating the norms and laws that were violated, in particular, by certain bodies or officials in relation to you.
To contact the tax authorities, you can send a letter with a complaint via the Internet (use the service at the link above), deliver it in person or send it by mail. Consideration of the application, according to the law, takes place within no more than 30 calendar days.
To contact the tax authorities, you can send a letter of complaint via the Internet.
What does a complaint letter look like?
If a document such as a statement serves solely to satisfy the interests of the applicant, then the complaint contains information about the infringement of legal rights and must necessarily end with a request to eliminate them.
To correctly compose a letter to the tax office, you need to include the following basic provisions:
- FULL NAME. official or name of the organization to which the complaint is being sent.
- Individual entrepreneur data: last name, first name and patronymic, postal address and zip code, email address and telephone numbers.
- TIN. In addition, passport details, place of residence and citizenship information are indicated.
- The name of the tax authority that made the decision subject to appeal, or the name and position of the person whose actions the applicant is appealing.
- List of requirements with reference to regulations and laws of the Russian Federation.
- If monetary amounts are disputed, you should indicate them and calculations (penalties, fines and deductions that were denied).
- A statement of the circumstances under which the offense occurred, with evidence in the form of attached documents.
If you want to report violations known to you regarding a dishonest business partner, you should also complain to the tax authorities. Shadow business and the lack of proper financial transactions allow unscrupulous competitors to increase profits, which significantly affects the conduct of your business.
Try to provide as many facts as possible without resorting to threats or a disrespectful tone, otherwise your complaint will not be considered.
When all the circumstances are outlined, do not forget to write what you are asking the tax authority to do. Typically this involves checking and taking appropriate action. Copies of documents in the form of files or in paper form are attached according to the list indicating the number of sheets. You have the right to request that a written report on the results of the inspections be sent to your address. The Federal Tax Service as a body exists on contributions from taxpayers, so it is their direct responsibility to answer you.
