File a lawsuit against the tax office. Should I sue the tax office?

If the tax authority made the wrong decision or made a mistake in its work, which immediately affected you as a taxpayer, then you should not be afraid of filing a complaint with a court or other controlling organization.

The litigation practice in tax disputes introduces significant amendments to the work and allows it to adjust its activities in strict accordance with the current requirements of the law.

Usually, the need to file a lawsuit against the tax authority arises in the case when the decision of the higher tax authority completely or partially did not satisfy the taxpayer. And in this situation, it is extremely important to know about the timing of the consideration of the claim, the main stages of this procedure and its correct documentary support.

Grounds for filing a complaint with the tax office

We list the most basic types of violations of the law by the Federal Tax Service Inspectorate:

• incorrect calculation of taxes;
• refusal to refund overpayments for tax charges;
• tax audit of organizations or individual entrepreneurs was done with violations;
• refusal to provide tax deduction to persons who are entitled to it;
• illegal accrual of fines and penalties;
• refusal to grant tax benefits;
• untimely fulfillment of legal obligations.

How to file a complaint against a tax authority?

In case of disagreement with the actions of the tax service and the acts of inspection of organizations drawn up by it, the first thing to do is to file a complaint with a higher controlling organization ().

If we are talking about a cameral, on-site or unscheduled audit, then on the drawn up act it is necessary to make a note that the document will certainly be appealed. First, a complaint is submitted to the authority that carried out the inspection. In the event that a written response to the complaint did not suit the taxpayer, an appeal to a higher tax authority is required.

It is possible to challenge the actions of the tax service if written communication with it did not bring the desired result, not only in court, but also in the prosecutor's office. It is worth filing a complaint with the prosecutor's office only if there are signs of a criminal offense in the actions of the Inspectorate of the Federal Tax Service or its individual employees. In other cases, it is worth contacting the district court at the location of the Inspectorate of the Federal Tax Service, with which you have to sue.

In which courts to file a claim against the IFTS?

• To district courts - in case of violation of the rights of an individual;
• To arbitration courts - in case of violation of the rights of organizations and individual entrepreneurs.

It is necessary to go to court within 3 months after receiving the decision of the higher tax authority. This is also possible if the tax authority's response was not given within the appointed time ().

Drawing up a statement of claim

Before suing the tax service, you have to draw up a statement of claim, the content of which is established by paragraph 1 of Article 199 of the Administrative Procedure Code of the Russian Federation. The claim form is standard:

• "Header" of the document. In the upper right corner there is information about the tax authority to which the claim is filed, the personal data of the plaintiff (full name, permanent registration address), information about the defendant (name of the tax authority, its legal address), personal data of the representative (if it is he who is filing the claim), the cost of the claim, information on the amount of the state duty;
• The main part with a detailed description of the circumstances of the case and references to regulations that were violated by the tax service;
• Final part. It lists all the claims, gives their legal justification;
• List of appendices to the claim. The list ends with the personal signature of the applicant (or his representative) and the date of filing the claim.

In accordance with the law, the main part of the claim against the IFTS should contain the following information:

• the name of the tax authority whose decisions are being challenged;
• full information about the contested act, decision (name, number, date of adoption) or the action taken;
• list of rights and legitimate interests that have been violated;
• an indication of specific articles of regulatory enactments that confirm the violation of the applicant's rights by the tax service;
• requirements to recognize the decision of the tax authority or the actions of an official as illegal.

What documents should be added to the lawsuit?

A complete list of documents that must be supplemented with a claim to a district or arbitration court is presented in article 126 of the Arbitration Procedure Code of the Russian Federation. They can be filed with the court in both paper and electronic form. You will first need to send copies of the claim to other participants in the trial.

What are these documents?

• Receipt of payment of the state fee for filing a claim;
• Any documents that confirm the legality of the plaintiff's claims;
• A copy of the certificate of state registration of a legal entity or individual entrepreneur;
• Power of attorney certified by a notary (when submitting an application through a representative);
• Copies of previous court decisions;
• Documents confirming attempts at pre-trial settlement of the conflict (complaint to the tax office);
• Extract from the Unified State Register or for legal entities and entrepreneurs.

Answering the question whether it is possible to file a claim against the IFTS, it is worth taking into account whether there were initially attempts to resolve the situation in the IFTS itself. Often, a conflict can be resolved by filing a complaint with the local tax office or regional office. Tax litigation can take several months. Whereas the answer to the complaint of taxpayers in the IFTS must be provided in just 30 days.

So, for example, residents of Moscow have the right to challenge the actions of a tax inspector, first to the Office of the Federal Tax Service in Moscow, and only then to contact the Federal Tax Service of Russia. Therefore, before sending an application, you must clearly find out where it should be addressed. As for the judicial authority, filing a complaint against the action or inaction of representatives of the tax inspectorate, as well as the procedure for appealing the results of the audit and other acts, the accrual of penalties for late payment of tax is no different from the resolution of other civil law disputes. Modern taxpayers not so long ago got the opportunity to complain about the actions of representatives of the Federal Tax Service Inspectorate on the Internet online. This opportunity can significantly save applicants' time, so it should be considered in more detail.

Which court to file a claim against the tax office?

Attention

If we are talking about a cameral, on-site or unscheduled audit, then on the drawn up act it is necessary to make a note that the document will certainly be appealed. First, a complaint is submitted to the authority that carried out the inspection. In the event that a written response to the complaint did not suit the taxpayer, an appeal to a higher tax authority is required.

It is possible to challenge the actions of the tax service if written communication with it did not bring the desired result, not only in court, but also in the prosecutor's office. It is worth filing a complaint with the prosecutor's office only if there are signs of a criminal offense in the actions of the Inspectorate of the Federal Tax Service or its individual employees. In other cases, it is worth contacting the district court at the location of the Inspectorate of the Federal Tax Service, with which you have to sue.

Legal settlement of tax disputes

Important

This right is enshrined in the Constitution and other legislative acts. How to apply to the court with a statement, what documents are needed, where and in which court to submit documents, time and terms of appeal - you will find all this on our website. It should be remembered that a correctly drawn up statement of claim is a guarantee that your rights will be restored.

Which court to file a lawsuit With After reading this chapter, you will know exactly where to file a lawsuit in specific cases and you can easily find the court to which you should apply to protect your civil rights! Before you start writing a statement of claim. you need to decide in which court you should file your claim. To do this, you should define two things: Your task, as a person who decides to defend his civil rights, will be to determine whether your application falls within the jurisdiction of the Justices of the Peace, or the District Courts. 1.

How to file a lawsuit against the tax office?

If you are faced with a disruption of work, incorrect calculations or inaction, then you should send a written appeal to the Federal Tax Service, the main department of the tax service, which is authorized to consider complaints from citizens related to various problems. You can send an appeal there either by mail or in person. However, it is rather difficult to prepare it. You will definitely need to indicate the number of the operation with which there were problems, the authorized persons whom you consider guilty, as well as very clearly justify your position.

Info

In general, an appeal to the Federal Tax Service is enough to resolve any disputable situation, but a complaint does not give you a 100% guarantee. So if they could not help you, then you should go to court. How do I file a claim? The initiation of legal proceedings always begins with the filing of a statement of claim.

How to sue the tax office

Submission of online applications The development of scientific and technological progress has made it possible to speed up and simplify as much as possible the procedure for considering complaints about actions or inaction of tax authorities. Using the service tax.ru, everyone can not only ask a question, familiarize themselves with changes in legislation, download the necessary forms, but also file a complaint. Such innovations made it possible to significantly relieve the employees of the tax inspectorate and give them the opportunity to study each appeal in more detail.

Site navigation is so simple and convenient that even a not too confident computer user can cope with the task.

Which court to apply to the tax service

After my request, they explained to me that this amount would be canceled as soon as it became technically possible. Complaints to the Federal Tax Service and the Federal Tax Service did not help. Almost a year has passed, nothing has changed except the penalties, which have grown during this time. I did not receive any notification, the information is posted on the FTS website.
Which court to file a claim for illegal actions of the tax service? court with tax Minimize Victoria Dymova Support employee Pravoved.ru Try to look here:

• Which court to file a claim for consumer protection?
• Which court to file a claim for joint recovery from two defendants?

You can get an answer faster if you call the free hotline for Moscow and the Moscow region: 8 499 705-84-25 Free lawyers on the line: 8 Answers from lawyers (4)

• All legal services in Moscow Tax audit support Moscow from 20,000 rubles.

Complaint to the tax office

This procedure is detailed in Art. 138 of the Tax Code of the Russian Federation, where the legislator indicates the right to file a complaint or appeal against a tax decision. The only difference is that an ordinary complaint is filed against a decision that has entered into force, and an appeal is filed within a month from the date of receipt of such a decision by the verifiable, within these terms it is considered not yet entered into legal force. After observing the specified procedure, merchants or citizens have the right to go to court.

The term for going to court is three months from the date of receipt of the decision of the Federal Tax Service on the complaint or after the expiration of the period for preparing such a decision (paragraph 4 of Art.

Which court to file a claim?

• The tax officer used his powers for personal purposes, disseminated classified information, violated the rights of an individual or legal entity;
• The tax office made a significant mistake that led to damage to the citizen or his finances;
• The tax office applied measures to an individual or legal entity that does not have any violations;
• When paying tax levies, any mistake was made, as a result of which claims for repeated tax payment arose;
• Tax officers lost personal documents or money of a citizen;
• Traces of fraud or other malfeasance were noticed behind the tax officials.

How to deal with the tax? There are many ways to achieve justice, and the method of protecting your interests depends entirely on what kind of situation happened.

Which court to file for tax

You have the opportunity to choose from dozens of lawyers who responded to your application. Submit your application. When can a higher authority leave an application without consideration? An appeal to a superior person or body may be left without consideration in such cases:

1. The deadline for filing the appeal has been missed, and there is no application for its extension;
2. Lack of a clearly formulated request and justification;
3. Submission of an application by a person who is not entitled to represent the interests of the taxpayer;
4. The presence of evidence that the appeal was also submitted to a higher authority or person and is under consideration;
5. Entry into legal force of a court decision on this issue.

If the circumstances that caused the refusal can be eliminated, then the applicant will be asked to make corrections and re-file the complaint.

Sample statement of claim to the court on the Federal Tax Service

The statement of claim must be submitted to the Arbitration Court of the Kirov region. When the address of the counterparty is not known, you can go to court at its last known location (clause 1 of article 36 of the APC RF). Some businesses have a branch network. Question: To which court - arbitration or general jurisdiction - should an application be filed for declaring illegal the decision of the tax authority to exclude a non-profit organization from the Unified State Register of Legal Entities? (Expert consultation, 2010) Question: In which court - arbitration or general jurisdiction - should an application be submitted to declare illegal the decision of the tax authority to exclude a non-profit organization from the Unified State Register of Legal Entities? Answer: An application to declare illegal the decision of the tax authority to exclude a non-profit organization from the Unified State Register of Legal Entities should be submitted to a court of general jurisdiction.
Justification: In accordance with Art. A lawsuit against the tax office In 2010

How to sue the tax

1. Where to appeal the actions of the tax authorities?
2. Online Application Submission
3. When can a higher authority leave an application without consideration?
4. What decision can a higher authority or person make?
5. Going to court

In accordance with the current legislation of the Russian Federation, each taxpayer has the right to file a complaint against the actions or inaction of tax officials, as well as to appeal against any acts and decisions of the tax inspectorate. Therefore, any citizen of the Russian Federation should know where to complain about the tax office and how to properly fill out an application.

The applicant will have to follow these steps:

• - go on the website;
• - select a section of services for individuals;
• - select from the list “Filing a complaint to tax authorities”;
• - from the list of proposed life situations, choose the one that is more consistent with the topic of the appeal.

To submit an appeal, you must enter your personal account. This will help the system identify the applicant. If necessary, you can do without registration. To do this, you must fill out the application form and indicate how it will be more convenient to receive an answer.

The letter can be sent to an email address or by mail. At the same time, do not forget that the easiest way to file a correct complaint is to seek help from an experienced lawyer, you can leave your application on our website.

Every citizen who receives any income from any source must pay taxes. Their number is quite large, but they all have one thing in common - they are all supervised by the tax office. It is she who is in charge of all operations related to tax collections: collection, distribution, counting, work with non-payers and others.

At the same time, it sometimes happens that the tax authority makes mistakes, which then does not recognize for itself: it charges extra amounts to be paid, requires a repeated tax payment, applies penalties to conscientious citizens. And in this case one has to enter into serious disputes with this service. Various instances can take your side, the most effective of which will be the court. It is about him that will be discussed in our article.

The Tax Inspectorate is a public service that deals with finance, and most of its employees are authorized civil servants with a number of additional rights and responsibilities. Due to the fact that the tax office works with the finances of the population and organizations, there is a very wide spectrum for filing complaints related specifically to the specifics of work. you can in the following cases:

• The tax officer used his powers for personal purposes, disseminated classified information, violated the rights of an individual or legal entity;
• The tax office made a significant mistake that led to damage to the citizen or his finances;
• The tax office applied measures to an individual or legal entity that does not have any violations;
• When paying tax levies, any mistake was made, as a result of which claims for repeated tax payment arose;
• Tax officers lost personal documents or money of a citizen;
• Traces of fraud or other malfeasance were noticed behind the tax officials.

How to deal with the tax?

There are many ways to achieve justice, and the method of protecting your interests depends entirely on what kind of situation happened. In any case, you can complain both to various levels of the tax office itself, and to the court.

The easiest way to make a complaint is to do it right at the branch... To do this, you need to contact the head of the department with an oral or written request. Oral appeal is good in that it does not require anything to be drawn up or signed, but such a complaint should only be filed if the violation is minor and does not require verification. If a more significant event has occurred, then you can file a complaint in a free form. However, this can only be done if the rights of a citizen were affected - in case of problems in the work of the tax office itself, such an appeal will not work.

If you are faced with a disruption of work, incorrect calculations or inaction, then you should send a written appeal to the Federal Tax Service, the main department of the tax service, which is authorized to consider complaints from citizens related to various problems. You can send an appeal there either by mail or in person. However, it is rather difficult to prepare it. You will definitely need to indicate the number of the operation with which there were problems, the authorized persons whom you consider guilty, as well as very clearly justify your position. In general, an appeal to the Federal Tax Service is enough to resolve any disputable situation, but a complaint does not give you a 100% guarantee. So if they could not help you, then you should go to court.

How do I file a claim?

The initiation of legal proceedings always begins with the filing of a statement of claim. It has a strict form and is written according to certain rules, non-observance of which entails a refusal to consider the case. These rules are very simple:

• Avoid profanity. Insulting an official is a criminal offense;
• Describe only clear facts supported by evidence. If your words are not supported by documents or witnesses, then no one will believe you;
• Use business style, state your position as clearly as possible.

The form of the statement of claim to the tax inspection must also be followed quite clearly. In total, there are three parts in the application, which follow the following plan:

• Title. It must indicate the details of the court, the plaintiff (that is, the applicant) and the defendant (tax office);
• Informational part. In it, it is necessary to describe the essence of the problem (be sure to indicate the number of the document or operation, because of which the conflict began), indicate the errors that have arisen in the work of the tax office, indicate your requirements and justify them;
• Final part. Contains additional information, such as contacts of witnesses, as well as an inventory of documents attached to the claim, the applicant's signature and the date the claim was filed in court.

You can submit a ready-made complaint and a package of related documents in person, by mail through a registered letter or through a trusted representative.

Any citizen can sue the tax inspection if his rights and interests are violated by the decision, action or inaction of the IFTS. Individuals must apply to the district court.

The procedure for appealing against actions (inaction), decisions of the tax authority and its officials provides for 2 stages: pre-trial and judicial... Before the trial, it is imperative to contact a higher tax authority and wait for the issue to be resolved or the time limit allotted to the tax authorities for an answer expires. Otherwise, the court will not accept the application, citing the absence of a mandatory procedure for pre-trial settlement of the dispute.

A complaint to a higher tax authority can be filed within 1 year from the moment when the citizen learned or should have learned about the violation of his rights. For some (special) cases, the law may set a different time limit. If the deadline is missed and this is due to good reasons that can be confirmed, together with the complaint (or in the text of the complaint), you need to prepare a statement on the restoration of the missed deadline.

Often, the superior body will refuse to satisfy the complaint. In this case, the citizen has a choice - to file an appeal with the Federal Tax Service or immediately go to court.

As soon as the issue of pre-trial settlement of the dispute is resolved, and it did not give a positive result, the citizen has the right to go to court. The first court instance will be the district court. It takes 3 months to prepare the application. The term must be counted from the moment when the citizen found out (should have known) that the satisfaction of his complaint (appeal) was denied.

An appeal to the court must be in the form of an administrative statement of claim and involves the presentation of one or more claims, in particular:

• recognition of a regulatory act of a tax authority as invalid;
• recognition of the contested decision (action, inaction) of the tax authority as illegal;
• obliging the tax authority to make a decision on a specific issue or eliminate the violations committed by performing a number of specific actions;
• obliging the tax authority to refrain from certain actions;
• establishment of the presence or absence of the tax authority's powers on a controversial issue.

The statement of claim must indicate:

1. The name of the court to which the claim is filed.
2. Applicant's data - full name, place of residence (registration), contact information.
3. The defendant's data is the name of the tax authority, its location.
4. Rights and interests that are violated by the contested decision, action or omission.
5. Grounds for the claim and arguments in support of it.
6. Requirements for the defendant.
7. Information about the pre-trial consideration of the complaint against the IFTS, its results.
8. Petitions before the court (for example, on the demand for evidence, on the suspension of the contested decision).

The claim is prepared according to the rules established by Art. 125 CAS RF, as well as:

• art. 209 CAS RF - if a regulatory act (order, order, etc.) is contested;
• art. 220 CAS RF - if a decision, action or inaction is contested.

The application must be accompanied by evidence of your position, a copy of the contested act or decision, and a copy of the decision of the higher tax authority adopted as part of the pre-trial settlement of the dispute. There is no need to pay the state duty. The claim is filed with the court at the location of the IFTS, which is the defendant in the case.

Citizens, at their discretion, send copies of materials to the defendant - no such obligation is established by law.

An appeal to the court can be submitted in person, sent by mail, and if possible - in electronic form.

Disputes between citizens and tax authorities are quite different from similar disputes between legal entities. Basically, complaints are related to the accrual and additional accrual of taxes, write-off of debts from accounts, prosecution for non-payment of taxes and refusal to provide a deduction. It is extremely rare to find disputing of normative acts - only the most initiative citizens go for it.

In general, among tax lawyers, it is believed that the practice of tax disputes before courts of general jurisdiction is highly unrepresentative. The leading role belongs to arbitration disputes, but such precedents cannot be applied in their pure form to disputes between the Federal Tax Service Inspectorate and citizens. This situation seriously affects the assessment of the prospects of the case - you need to look very carefully whether it is worth going to court at all.

In recent years, the FTS has been betting on the pre-trial settlement of disputes with taxpayers. Unlike many other government agencies, this system works quite effectively. Therefore, at the first stage of appealing against the decision, actions or inaction of the tax authorities, it is advisable to focus on filing a complaint with a higher tax authority. As a rule, this is the regional level in relation to district or inter-district inspectorates. You can find the address of the IFTS and the higher tax authority on the website of the Federal Tax Service of the Russian Federation - www.nalog.ru.

Tax authorities very carefully analyze the judicial practice in disputes with taxpayers, and for them judicial precedents are not an empty phrase. If a certain decision was previously made in a case similar to yours, it is almost 100% perceived by the tax authorities as a guide to action. Thus, it is usually not difficult to assess the prospect of a complaint and an administrative claim. Tax disputes usually reach the court, for which there are no precedents, or cases in which the taxpayer has decided to fight to the end, despite poor prospects.

When preparing for a lawsuit, it is important:

1. Analyze what exactly the tax authority refers to when refusing to satisfy the complaint.
2. To study the judicial practice on similar disputes - what decision was made by the court, how it motivated.
3. To involve a tax lawyer, if there were no such cases in court practice before, or it is difficult to independently prepare a position, evidence, and assess prospects.

If you are faced precisely with a disruption of work, incorrect calculations or inaction, then you should send a written appeal to the Federal Tax Service, the main department of the tax service, which is authorized to consider complaints from citizens related to various problems. You can send an appeal there either by mail or in person. However, it is rather difficult to prepare it. You will definitely need to indicate the number of the operation with which there were problems, the authorized persons whom you consider guilty, and also very clearly justify your position. In general, an appeal to the Federal Tax Service is enough to resolve any disputable situation, but a complaint does not give you a 100% guarantee. So if they could not help you, then you should go to court. How do I file a claim? The initiation of legal proceedings always begins with the filing of a statement of claim.

How ?

They can be filed with the court in both paper and electronic form. You will first need to send copies of the claim to other participants in the trial.

What are these documents?

• Receipt of payment of the state fee for filing a claim;
• Any documents that confirm the legality of the plaintiff's claims;
• A copy of the certificate of state registration of a legal entity or individual entrepreneur;
• Power of attorney certified by a notary (when submitting an application through a representative);
• Copies of previous court decisions;
• Documents confirming attempts at pre-trial settlement of the conflict (complaint to the tax office);
• Extract from the Unified State Register of Legal Entities or EGRIP for legal entities and entrepreneurs.

Answering the question whether it is possible to file a claim against the IFTS, it is worth taking into account whether there were initially attempts to resolve the situation in the IFTS itself.

How to sue the tax office

It has a strict form and is written according to certain rules, non-observance of which entails a refusal to consider the case. These rules are very simple:

• Avoid profanity.
  Insulting an official is a criminal offense;
• Describe only clear facts supported by evidence. If your words are not supported by documents or witnesses, then no one will believe you;
• Use a business style, state your position as clearly as possible.

The form of the statement of claim to the tax inspection must also be followed quite clearly.
In total, there are three parts in the application, which follow the following plan:

• Title. It must indicate the details of the court, the plaintiff (that is, the applicant) and the defendant (tax office);
• Informational part.

File a lawsuit against the tax office

Attention

Hello! Inspectorate of the Federal Tax Service No. 34 of Moscow has assessed property tax for individuals. persons for 2012 for an apartment sold several years ago (in 2009). After my appeal, they explained to me that this amount would be canceled as soon as it became technically possible.

Important

Complaints to the Federal Tax Service and the Federal Tax Service did not help. Almost a year has passed, nothing has changed except the penalties, which have grown during this time. I did not receive any notification, the information is posted on the FTS website.

Which court to file a claim for illegal actions of the tax service? court with tax authorities Minimize Victoria Dymova Support officer Pravoved.ru Similar issues have already been considered, try to look here:

• Which court to file a claim for consumer protection?
• Which court to file a claim for joint recovery from two defendants?

Lawyers Answers (4)

• All services of lawyers in Moscow Arbitration tax disputes Moscow from 50,000 rubles.

Which court to file for tax

This right is enshrined in the Constitution and other legislative acts. How to apply to the court with a statement, what documents are needed, where and in which court to submit documents, time and terms of appeal - you will find all this on our website.

It should be remembered that a correctly drawn up statement of claim is a guarantee that your rights will be restored. Which court to file a lawsuit with After reading this chapter, you will know exactly where to file a lawsuit in specific cases and you can easily find the court to which you should apply to protect your civil rights! Before you start writing a statement of claim. you need to decide in which court you should file your claim. To do this, you should define two things: Your task, as a person who decides to defend his civil rights, will be to determine whether your application falls within the jurisdiction of the Justices of the Peace, or the District Courts. 1.

Legal settlement of tax disputes

If we are talking about a cameral, on-site or unscheduled audit, then on the compiled act it is necessary to make a note that the document will certainly be appealed. First, a complaint is submitted to the authority that carried out the inspection.
In the event that a written response to the complaint did not suit the taxpayer, an appeal to a higher tax authority is required. It is possible to challenge the actions of the tax service if written communication with it did not bring the desired result, not only in court, but also in the prosecutor's office.

It is worth filing a complaint with the prosecutor's office only if there are signs of a criminal offense in the actions of the Federal Tax Service Inspectorate or its individual employees. In other cases, it is worth contacting the district court at the location of the Inspectorate of the Federal Tax Service, with which you have to sue.

Appealing the decision of the tax authority

The traffic police sent information about her to the MINFS. how about 101 hp and the tax office made a recalculation, so there was a debt) The court ruled in my favor, and the claim of the Ministry of Finance of the Russian Federation for recovery was rejected. How to appeal the decision of the Inspectorate of the Federal Tax Service Disagreements with inspectors may arise on various issues. For example, their decisions violate the rights of your firm or create obstacles for the entrepreneur's business because you were presented with an illegal tax claim. Or they refused a tax deduction, suspended transactions on the current account, refused to offset tax overpayments, requested unnecessary documents, did not fulfill their obligations on time, etc.

How to properly complain about the tax authorities When it comes to the rules for appealing the actions and decisions of the tax authorities (and this is the official name of this procedure), you need to distinguish between two areas of appeal.

File a lawsuit against the tax office

Info

Term and procedure for appealing the decision of the tax authority The current legal norms of the Russian Federation provide for the terms and procedure for filing a complaint - an application for a decision by the Federal Tax Service Inspectorate. A taxpayer has the right to submit an application (complaint) to the court within three months, from the moment of receiving the decision of the Inspectorate of the Federal Tax Service in his hands, this is exactly the situation when he became aware that the decision of the tax authority violated his rights.

If the taxpayer missed the three-month period for appeal, then it can be restored, if there are valid reasons, by submitting an appropriate petition. The court's decision to restore the procedural time limit will depend on how convincing the applicant's arguments become. The application must be sent to the court registry, since that time it is officially accepted. The court is obliged to consider the application (complaint) sent by you no later than three months.

How to win a tax court?

However, it would be more expedient in this situation to enlist the support of a competent lawyer specializing in cases of this kind. An experienced qualified specialist will help to take into account all the nuances of the case under consideration, to collect the evidence base in a timely manner, to stock up on reliable testimony that can confirm the client's correctness.

The imperfection of the laws of the Tax Code of our country can play into the hands of not only the tax authority, but also the taxpayer who has suffered from its actions. Negligent tax inspectors quite often use manipulations with refined and approximate tax returns. The judicial authorities in these cases often take the side of the taxpayer who has legal knowledge in this matter, since no matter how imperfect the law is, it is always designed to protect citizens.

Which court to file a claim against the tax office?

Home / Tax disputes / To file a lawsuit against the tax inspection Tax authorities have long been the object of criticism of taxpayers, but they have learned not to notice this criticism and often leave it without due attention, despite the fact that very often the mistakes of the inspectors of this service lead to significant financial losses individuals and legal entities. Violations of the tax authorities most often manifest themselves in the form of illegal charging of taxes, illegal charging of fines, as well as untimely refund of amounts that were erroneously charged to the taxpayer.
In modern society, disputable situations that have arisen are usually resolved in a civilized way in a legal way. To do this, a person whose rights and interests have been unlawfully violated must file a claim with a judicial authority.