Even tax officials make embarrassing mistakes and go beyond what can be called legitimate. It is necessary to defend the observance of one's legal rights, fight against violations of official powers and challenge the legality of the actions of the Federal Tax Service, despite the traditional fears and doubts in this direction.
Instructions
Step 1
The address of your complaint will largely depend on the type of offense committed and, as a rule, is determined by the subordination method. That is, the complaint is sent to the higher authorities responsible for the work of the employees of the "guilty" unit.
Step 2
Questions regarding abuse of office should be addressed directly to the District Prosecutor's Office working for the tax organizations operating at the address of the offense, or to the local, regional or even central FTS Office.
Step 3
In accordance with the so-called procedure for appealing against decisions of tax authorities, which entered into work since the beginning of January 2009, a person who does not agree with the act and the above calculations of the tax audit has the right to submit written objections within 15 days from the date of the decision. If you get an unsatisfactory outcome on your complaint, file an appeal with a higher tax authority.
Step 4
The complaint must contain not only the full name of the tax authority that committed the violation, but also the entire list of details and personal data of the injured person, including TIN, basic requirements and the amount to be appealed. At the same time, all sanctions imposed in the appealed decision of the tax authority are suspended for the duration of the consideration of the aforementioned complaint.
Step 5
The last resort for a dissatisfied taxpayer is the judicial authorities, to which the subject applies with a statement of claim. Legal entities apply to arbitration, individuals send claims to a court of general jurisdiction.
Step 6
When drawing up a written statement, it is necessary to refer to legal norms, laws and regulations, list the specific names of the officials at fault and describe in as much detail as possible the consequences that were caused by certain illegal actions or calculations. It is necessary to attach copies and lists of all settlement documents, indicate the specific requirements with which the complaint is addressed, whether it is a request to apply the necessary sanctions to the perpetrators or a desire to recalculate.
