The pension fund incorrectly transferred the balances to the tax office. PFR transmitted incorrect information to the Federal Tax Service

Pension Fund specialists and tax authorities have come to an agreement on how they will correct errors that arose during the transfer of balances on insurance contributions for compulsory pension insurance and compulsory health insurance, penalties and fines accrued as of 01/01/2017 (Letters of the Pension Fund of the Russian Federation dated 09/06/2017 No. NP-30-26/13859, Federal Tax Service of the Russian Federation No. ZN-4-22/17710@, Federal Tax Service of the Russian Federation dated September 15, 2017 No. 02-11-10/06-02-3959P, Federal Tax Service of the Russian Federation No. ZN-4 -22/18490@).

Many taxpayers are faced with the fact that errors arose when transferring the balance of insurance premiums, penalties and fines from the Federal Insurance Service of the Russian Federation and the Pension Fund of the Russian Federation. In accordance with the provisions of Federal Law No. 243-FZ dated July 3, 2016, a procedure for interaction between branches of the Pension Fund of the Russian Federation and branches of the Social Insurance Fund with the Federal Tax Service in the constituent entities of the Russian Federation was developed.

In accordance with this procedure, the Funds provide for the transfer by the Funds to the Offices of the Federal Tax Service of Russia for the constituent entities of the Russian Federation of the balance of settlements of the payer of insurance premiums with the Fund’s budget strictly as of 01/01/2017. The specified balance should not include the amounts of additional accruals for settlements for 2016, since in accordance with Federal Law No. 212-FZ dated July 24, 2009 established the deadline for payment of the insurance premium for December 2016 as January 15, 2017.

However, in practice, when tax authorities accepted information, cases were identified in the balance as of January 1, 2017, of amounts subject to additional accrual based on the results of calculations for 2016.

In addition, insurance premium payers discovered other errors.

At the same time, tax authorities collected non-existent arrears from companies through collection. Attempts to settle the balance with the tax authorities led nowhere. According to explanations from tax officials, tax authorities do not have the right to independently make changes to the composition of the information received.
In order to accurately reflect the state of payers’ settlements as of January 1, 2017, tax authorities have the right to correct identified deficiencies in the “Settlements with the Budget” cards only after the Fund has submitted updated information (Letter of the Federal Tax Service of the Russian Federation dated March 15, 2017 No. ЗН-4-1 /4593@).

Thus, in case of disagreement with the balance of calculations for insurance premiums as of 01/01/2017, transferred by the Fund, the payer could only contact the appropriate branch of the Fund, since the tax authorities did not administer insurance premiums for periods before 01/01/2017.

The Pension Fund of the Russian Federation and the Federal Tax Service of the Russian Federation, in order to resolve issues regarding the adjustment of information transmitted by the territorial bodies of the Pension Fund of the Russian Federation to the tax authorities, on the amounts of insurance contributions for compulsory pension and compulsory health insurance, penalties and fines accrued as of 01/01/2017, developed recommendations on the procedure for interaction between branches Pension Fund and tax authorities when adjusting the specified information. That is, now the document clearly states the procedure and actions of the policyholder and the insurer to adjust the balance of insurance premiums formed as of 01/01/2017 (Letters of the Pension Fund of the Russian Federation dated 09/06/2017 No. NP-30-26/13859, Federal Tax Service of the Russian Federation No. ZN -4-22/17710@, Federal Tax Service of the Russian Federation dated September 15, 2017 No. 02-11-10/06-02-3959P, Federal Tax Service of the Russian Federation No. ЗН-4-22/18490@).

How and within what time frame is the balance on insurance premiums settled?

According to the new clarifications, the policyholder has the right to address the issue of adjusting the balance of insurance premiums both to the Funds and to the tax office.

How will the exchange of information take place between the territorial branches of the Pension Fund and the Federal Tax Service in the constituent entities of the Russian Federation?

The exchange of information between the branches of the Pension Fund and the Federal Tax Service in the constituent entities of the Russian Federation is carried out electronically at the regional level.

Correction of information transmitted by the territorial bodies of the Pension Fund of the Russian Federation to the tax authorities is carried out in the following cases:

• disagreement of the payer of insurance premiums with the balance of settlements (when the payer of insurance premiums applies to the tax authority or to the territorial body of the Pension Fund of the Russian Federation);
• the need to clarify information submitted to the tax authority in the event that the territorial body of the Pension Fund of the Russian Federation identifies facts of incorrect sending of data to the tax authority as of 01/01/2017.

A company and an individual entrepreneur who do not agree with the amount of the transferred balance on insurance premiums have the right to submit an application for its adjustment not only to the Funds, but also to the tax office.

Algorithm for interaction between the Funds and the tax inspectorate when applying for a balance adjustment to the tax authority:

• the policyholder submits an application to the tax authority at the place of his registration to adjust the balance;
• the tax authority at the place of registration of the payer sends, through the Federal Tax Service of the Russian Federation, to the appropriate branch of the Pension Fund of the Russian Federation and the Social Insurance Fund, a request accompanied by a copy of the payer’s application no later than three working days from the date of receipt of the payer’s application to the tax authority;
• The funds make a decision to adjust the balance taking into account the norms contained in Article 12 of the Federal Law of May 2, 2006 No. 59-FZ “On the procedure for considering appeals from citizens of the Russian Federation” no later than 20 working days from the date of receipt of the appeal.

In order to determine the need to correct information, the territorial body of the Pension Fund of the Russian Federation must carry out the following activities:

• reconcile the status of settlements with the payer (if there is a request from the payer);
• analyze the reliability and completeness of the transmitted information on calculations, updated calculations and decisions based on the results of on-site and desk audits.

• Tax officials, based on decisions made by the Pension Fund branches on the amounts of settlement balances for insurance premiums, penalties and fines, adjust the balance in the budget settlement card.

The period for making changes by the tax authorities to the balance in the taxpayer’s card should not exceed 7 working days from the date of receipt of the relevant information from the Funds.

Thus, it will take 30 working days for tax authorities to adjust the balance of calculations for insurance premiums.

However, in practice, the period may be delayed. The electronic exchange format between the Funds and tax authorities is given in Letters of the Pension Fund of the Russian Federation dated 09/06/2017 No. NP-30-26/13859, Federal Tax Service of the Russian Federation No. ЗН-4-22/17710@, FSS of the Russian Federation dated 09.15.2017 No. 02- 11-10/06-02-3959P, Federal Tax Service of the Russian Federation No. ЗН-4-22/18490@.

If, as a result of sending corrected information for the payer, the settlement balance for all, one or several BCCs is reset to zero, or the payer of insurance premiums does not have data on this BCC, the value “0” in the context of the BCC is subject to transfer to the tax authority.

If the policyholder submits an application directly to the Funds, he will save three business days. But then the tax authorities, in the event of an erroneously reported arrears of insurance premiums, penalties and fines, can issue a claim or write it off for collection.

When receiving and processing data provided by the Pension Fund of Russia and the Social Insurance Fund, the tax inspectorate identified erroneous information regarding the inclusion in the balance of amounts not received from the policyholder, or more precisely, amounts subject to additional accrual based on the results of 2016. Thus, discrepancies between the policyholder's data and the balances provided by the funds became possible.

From January 1, 2017, the functions of administering insurance premiums were assigned to the Federal Tax Service. Consequently, all data from extra-budgetary funds on the status of settlement transactions of insurance premium payers were also transferred to the tax authorities (meaning settlements as of the specified date).

Many entrepreneurs have encountered the fact that the transferred balances turned out to be incorrect. At the same time, the Federal Tax Service does not have the right to independently, without documentary evidence certified by an electronic signature, make any changes to the balance data provided by the funds. The Federal Tax Service of Russia explained exactly how balances already sent will be corrected in letter No. ZN-2-22/714 dated 06/07/2017.

• If an error is discovered by the Pension Fund of Russia or the Social Insurance Fund, the funds are obliged to immediately clarify not only information about calculations, but also data about measures to resolve the debt, and then send the updated information to the tax service.
• If the policyholder himself asked for clarification of the data, then the fund that transmitted the incorrect balance conducts a check on the request, corrects the data and transmits it electronically to the Federal Tax Service. The fund that made the mistake is given 3 working days from the date of receipt of the payer’s application. Next, the information about arrears received from the funds is checked by the tax authorities. The updated data will be reflected in the policyholder's personal account.

What should the payer do?

Good afternoon, Antonina!

The tax authority is somewhat disingenuous and cannot help in any way. At least within the framework of Article 46 of the Tax Code of the Russian Federation, the following can help:

Article 46 of the Tax Code of the Russian Federation. Collection of taxes, fees, insurance premiums, as well as penalties, fines from funds in the accounts of the taxpayer (fee payer, insurance premium payer) - organization, individual entrepreneur or tax agent - organization, individual entrepreneur in banks, as well as through his electronic Money

3. The decision on collection is made after the expiration of the period established in the requirement to pay the tax, but no later than two months after the expiration of the specified period. A decision on collection made after the expiration of the specified period is considered invalid and cannot be executed. In this case, the tax authority may apply to the court to collect from the taxpayer (tax agent) - an organization or individual entrepreneur - the amount of tax due for payment. The application may be filed with the court within six months after the expiration of the deadline for fulfilling the requirement to pay the tax. A deadline for filing an application missed for a valid reason may be reinstated by the court.

The decision on collection is brought to the attention of the taxpayer (tax agent) - organization or individual entrepreneur - within six days after the decision is made. IPO Garant

I think you should write a new letter, already with a reference to this article, asking for a deferment within its framework until you receive updated information from the Pension Fund.

Also (may the tax authorities forgive me, but I respect them very much) it makes sense to make a link in your letter that in the event of excessive withholding of funds from you, you will require this article to be applied to you:

Article 79 of the Tax Code of the Russian Federation. Refund of amounts of overcharged taxes, fees, insurance premiums, penalties and fines

The amount of excess tax collected is subject to refund with interest accrued on it within one month from the date of receipt of the written statements(application submitted in electronic form with an enhanced qualified electronic signature via telecommunication channels or submitted through the taxpayer’s personal account) of the taxpayer for the refund of the amount of overcharged tax.

Interest on the amount of excessively collected tax is accrued from the day following the day of collection until the day of the actual refund.

The interest rate is assumed to be equal to the refinancing rate of the Central Bank of the Russian Federation in force on those days. IPO Garant

Project Manager of the Salary and HR Department 1C-WiseAdvice

The transfer of incorrect balances on insurance premiums to the tax authorities led to the fact that a lot of companies overnight turned into malicious debtors on premiums. The tax authorities themselves enthusiastically began to block the accounts of the “arrears.”

Our client, a large brokerage company, found himself in this situation. The total amount of funds “frozen” in his accounts amounted to 120 million rubles. Although in reality the company had overpaid contributions.

It all started with the fact that the company received a demand from the Federal Tax Service that it had arrears in contributions to the Pension Fund of the Russian Federation in the amount of 6 million rubles. While the company was trying to get a certificate from the Pension Fund about the status of settlements with the budget in order to make sure that there were no arrears, the Federal Tax Service blocked first one, and literally after one or two days - all 20 current accounts. The company's activities were paralyzed.

Important!

Let us remind you that from January 1, 2017, all contributions are administered by the Federal Tax Service; accordingly, the Federal Tax Service Inspectorate issues arrears on contributions. However, when transferring balances from the Pension Fund to the Federal Tax Service, the data upload was incorrect, as a result of which accruals for companies were doubled and an “artificial” arrears arose.

In total, the amount frozen on all our client’s accounts amounted to 120 million rubles!

The situation was aggravated by the fact that the company is a large broker, that is, the tax authorities paralyzed the work of the company’s clients who carry out transactions on the stock exchange through these brokerage accounts.

Due to the blocking of accounts, our client suffered huge reputational losses and was forced to apply for loans from the bank in order to smooth out the dissatisfaction of its clients - to reimburse them for part of the funds that turned out to be unavailable due to the blocking of the company's accounts.

While reconciliation with the Pension Fund is underway, the Federal Tax Service is blocking the account

What is the difficulty of interacting with the Pension Fund? You can carry out reconciliations with the Federal Tax Service and the Social Insurance Fund and request all statements and certificates via telecommunication channels. The Pension Fund of the Russian Federation does not have such an opportunity. You need to go to the Pension Fund in person and submit a letter requesting a reconciliation. Fund employees can process this request within a month. A month later you need to go to the fund again and pick up the reconciliation report. Roughly speaking, it will take more than a month to receive the reconciliation report alone. Moreover, it is impossible to reach them by phone, so to maintain communication, you need to go to the Pension Fund in person, “call” employees on internal phones, or send a courier, etc. While companies are trying to find out the “nature” of the arrears that have arisen and make sure that there is no debt, the Federal Tax Service is blocking the account.

Algorithm of actions from a 1C-WiseAdvice lawyer

It became clear that the problem could not be solved without a competent lawyer, and we immediately involved a specialist with extensive experience in “communicating” and resolving conflicts with various government agencies.

The lawyer studied the regulations on the issue of unjustified blocking of accounts, judicial practice (which, by the way, in similar situations - when the Federal Tax Service blocks an account due to an erroneous debt from the Pension Fund - has not yet developed) and proposed an optimal algorithm for resolving the issue, which ultimately turned out to be effective.

Collapse with transfer of balances from the Pension Fund to the Federal Tax Service

The problem is widespread; a huge number of companies and individual entrepreneurs are faced with it. And all because the Pension Fund was unable to organize the correct upload of data to the Federal Tax Service. But none of the victims were able to find a way to solve the problem, because the procedure for interaction between the funds and the tax office on this issue at the state level is “lame.”

The Pension Fund needed to upload an electronic file with the correct balances of contributions to the Federal Tax Service, but they did not have software that allows uploading it, and the Pension Fund responded to all letters from taxpayers asking them to sort it out in writing, saying that it was allegedly technically possible to fulfill policyholder's requirement, no. That is, the fund’s employees honestly admitted that incorrect information was transmitted to the Federal Tax Service, but they cannot do anything about it. This was their official response to all requests from “debtors”.

The tax authorities, in turn, referred to the fact that they have internal regulations, and until the Pension Fund sends them the correct data in electronic form, they cannot do anything about the non-existent debt - this is such a vicious circle.

Our lawyer said that conducting such official endless correspondence with the Pension Fund of the Russian Federation is pointless. And he proposed his own algorithm for solving the problem.

1. Pre-trial appeal of the inspection decision to the Federal Tax Service

When a company writes to the state. the authority through the Circuit (sends some requests) - this appeal does not have any legal consequences. Inspectorate or fund employees may respond within 30 days from the date of receipt of the message.

Our goal is to speed up the review process and thereby gain time. How can I do that? The only sure way is to file a complaint against the inspector’s decision through the pre-trial appeal procedure.

Pre-trial appeal is a mandatory procedure. Without it, the company cannot immediately file a claim in court.

The complaint is submitted to a higher tax authority. That is, if we complain about an illegal action of the inspectorate, the complaint is filed with the Tax Service Department (in our case we are talking about the unjustified blocking of an account by the Moscow inspectorate, which means the complaint must be filed with the Federal Tax Service Department for Moscow).

Everything is logical: if the tax inspectorate, based on incorrect data, makes some decision, including making a demand and blocking the company’s accounts, then it is liable under civil law for the losses that its decision may bring to the taxpayer.

The period for consideration of a complaint by the Federal Tax Service of Russia is 15 days.

Why is it so important to write a complaint correctly?

Letters and various appeals can be composed in free form. However, a complaint to the Tax Service must be drawn up in a certain form, in compliance with a number of requirements for style and content, using certain wording.

Our lawyer drew up a competent complaint about the illegal blocking of the account. In addition, to the complaint to the Federal Tax Service we attached a package of documents that proved that the company correctly calculated contributions and paid them on time - a report on contributions and payment slips. From the attached documents it was clear that the accrued and paid amounts matched, and there was no arrears.

Thus, we proved the unjustified use of measures - issuing a demand for payment and subsequent blocking of the current account. They also made it clear that we have all the evidence, and our next step will be to go to court.

Over many years of work, our company has acquired invaluable experience in “communication” with government agencies. And we have a clear idea of ​​what package of documents to submit to this or that body, what papers are evidence. Our lawyers have also become skilled at drafting complaints.

And one more important point: we deliver all complaints personally to save time and make sure they are received.

2. Drawing up a complaint to the Pension Fund

In parallel with the complaint to the Federal Tax Service, we sent complaints to the Pension Fund Office for Moscow and the Moscow Region, that is, not to the Pension Fund division that incorrectly sent the data on our client to the Federal Tax Service, but to a higher authority. This is also important, it saved us a lot of time.

The response time for the Pension Fund is one month.

The Pension Fund has not yet practiced this situation. And moreover, neither the Pension Fund nor the Federal Tax Service gave any uniform procedure for action in this situation. In the fund, each department and even each employee in the same department saw this situation differently.

After spending several days “under the doors” of the Pension Fund and the Federal Tax Service, we saw that there were a lot of victims from incorrect data transfer. Everyone is hysterical, and the Pension Fund branches have posted guards and are not letting anyone in.

Therefore, to be honest, we did not hope to receive a response from the Pension Fund of Russia that would help us solve the client’s problem. But it was important for us to get this answer on paper in order to go to court with this document.

Oddly enough, the answer from the Pension Fund of the Russian Federation came quickly, and it was sent both to the company itself and to the Federal Tax Service in Moscow. Fund employees admitted that, indeed, the balances are positive, and the company does not have any arrears. However, they cannot help in any way, since they do not have the technical ability to send the correct electronic file to the inspection. In the attachment to the letter, the “pensioners” provided a table with the correct balances. And at the end of the letter, the Pension Fund of the Russian Federation turns to the Federal Tax Service with a request to take this data into account. The latter, as mentioned above, was impossible without correct electronic information.

3. Preparation of a complaint to the Prosecutor's Office

To be on the safe side, our lawyer also wrote a complaint to the Prosecutor’s Office about the inaction of the pension fund. And he attached the “cheerful” response from the Pension Fund as proof that the fund’s employees are not only inactive, but also unsubscribe that they will not do anything.

The response time from the prosecutor's office is one month. We began to wait and at the same time began to prepare for filing an appeal to the court...

Important!

We sent complaints to various authorities, in which we complained about various actions and inactions of employees of the Pension Fund and the Federal Tax Service, rather than rewriting the same thing word for word.

Our evidence turned out to be stronger than internal regulations

Now, looking back, we can safely say that the situation was saved by a well-drafted complaint to the Federal Tax Service. The tax authorities understood perfectly well that the company was right and had all the documents to prove that it was right, and if the case went to court, the inspectors would have to be held accountable for the illegal blocking of accounts. That is, the tax department was also “motivated” to quickly resolve the conflict in order to avoid litigation and financial losses.

Important!

If the decision to suspend transactions on accounts was made unlawfully, the tax office is obliged to pay interest to the organization. They are charged at the refinancing rate for each calendar day of illegal suspension of account transactions. Interest is accrued on the entire amount suspended in the account.

As it turned out later, at the direction of the Federal Tax Service, inspectors “manually” corrected the balance of our client’s contributions based on a table from a “paper” letter from the Pension Fund (although this seems to contradict their internal regulations). Soon after this, the Kontur company received a message from the Federal Tax Service that a decision had been made to cancel the blocking of accounts.

This is how, without any official explanations on the current situation and contrary to the internal regulations of interaction between the Pension Fund and the Federal Tax Service, we were able to protect the interests of our client. We managed not only to collect a convincing evidence base for tax authorities, but also to correctly formalize our “approach” to the Federal Tax Service - brilliantly draw up complaints and submit them to the necessary authorities.

The tax authorities satisfied our complaint - we won!

Important!

The UNFS scared everyone with its internal regulations, which, as it turned out, have no legal force, unlike the evidence base that taxpayers have. But it is important to be able to “present it beautifully.”

Unfortunately, most companies in such situations send their accountants to deal with the Federal Tax Service and funds. But one, even a highly qualified specialist, cannot solve the problem. This requires well-coordinated teamwork - accountants, accountants, lawyers. This is exactly how everything works in 1C-WiseAdvice.

Now we can safely say: we have a solution that has been worked out in practice - how to act, to whom and what to write, if the tax authorities have blocked an account due to a non-existent arrears in the Pension Fund.

Contact an expert

What rights and responsibilities do tax authorities have? How to appeal actions (inaction) of the tax inspectorate. How to return or offset the overpayment of insurance premiums to the Federal Tax Service for periods before 2017 - read the article.

Question: The Pension Fund of Russia still cannot transfer the correct balance to the Federal Tax Service! On hand there is a correct reconciliation report as of December 31, 2016, signed by the Pension Fund of Russia and numerous certificates about the status of settlements for fees, taxes, insurance premiums, penalties and fines from the Federal Tax Service with an incorrect balance. The INFS says that the Pension Fund does not transfer anything. The Pension Fund of the Russian Federation says that it transfers, but the Federal Tax Service does not accept anything. Then the Pension Fund sends it to the wrong person. We cannot return the overpayment from the Pension Fund (and the 3-year period is about to expire). Tell me where and to whom to write a complaint or how to quickly resolve this problem?!

Answer: If you disagree with the amount of the transferred balance of calculations for insurance premiums and to resolve the current situation, you need to submit an application to clarify the balance of insurance premiums as of January 1, 2017.

The application can be submitted either to the fund’s branch or to your inspectorate. The Federal Tax Service will forward the application to the Pension Fund of Russia (letters from the Federal Tax Service of Russia, the Federal Tax Service of Russia dated September 15, 2017 No. 02-11-10/06-02-3959P/ZN-4-22/18490@, Pension Fund of the Russian Federation, the Federal Tax Service of Russia dated September 6, 2017 No. NP- 30-26/13859/ZN-4-22/17710@).

It is better to submit an application to both the tax office and the Pension Fund, in paper form, with a receipt stamp on the second copy.

If this statement is ignored, file a complaint about the inaction of the Pension Fund and/or tax officials (depending on where the application was submitted) to a higher authority (administration), and if the result of the consideration of the complaint does not suit you, to the court.

Attach to the complaint a correct reconciliation report with the Pension Fund of the Russian Federation, a certificate from the tax office with an incorrect balance, as well as an application (applications) to clarify the balance of insurance premiums that you submitted [see appendix for examples of complaints].

Rationale

How to return or offset an overpayment of insurance premiums

Overpayment of contributions for compulsory social, pension and health insurance

How to return or offset overpayment of insurance premiums to the Federal Tax Service for periods before 2017

Overpayments for periods before 2017 can only be refunded. To do this, contact the funds with an application ().

The Russian Pension Fund has posted the recommended application forms on its official website:

The fund will make a decision on the return within 10 working days from the day it receives the application. If the overpayment arose according to the updated calculation of RSV-1, then the 10-day period will be counted from the date of completion of the desk audit.

Important: if you have both an overpayment and arrears of insurance premiums for periods before 2017, then the Pension Fund of the Russian Federation will make a decision on the return and send the document to the Federal Tax Service only after the debt has been repaid (letter of the Pension Fund of the Russian Federation dated April 26, 2017 No. NP-30-26/5935, letter Ministry of Finance dated 06/09/2017 No. 03-15-05/36284).

Many debts are erroneous - the funds transferred the wrong amounts. Reconciliation will help identify such errors; submit an application to your Federal Tax Service or Pension Fund branch. The Federal Tax Service of Russia and the funds will correct inaccuracies in their databases. The mechanism for such an adjustment is in joint letters dated October 13, 2017 Federal Tax Service of Russia No. ГД-4-8/20655, FSS Russia No. 02-11-10/06-02-4386П, dated October 4, 2017 Pension Fund No. NP-30-26/15844, Federal Tax Service of Russia No. GD-4-8/20020, dated September 15, 2017 Federal Tax Service of Russia No. 02-11-10/06-02-3959P, Federal Tax Service of Russia No. ZN-4-22/18490, dated September 6, 2017 Pension Fund of Russia No. NP-30 -26/13859, Federal Tax Service of Russia No. ZN-4-22/17710.

Let us remind you that the Federal Tax Service has instructed regional departments to strictly control how inspectors collect debt on insurance premiums that accrued as of January 1, 2017. Payers with debts over 1 million rubles will come under special scrutiny. (for Moscow - over 10 million rubles). Such instructions are in the letter of the Federal Tax Service dated April 4, 2017 No. GD-4-8/6254.

For each organization, inspectors will report weekly to the Federal Tax Service on Thursdays in the form of a table on the full range of collection measures - from demands for payment to the initiation of bankruptcy proceedings.

First of all, the overpayment will be used to pay off arrears. The problem is that many debts exist only on paper. To save the organization money, return the overpayment now.”

How to appeal actions (inaction) of the tax inspectorate

“Actions or inactions of the tax inspectorate can be appealed to the regional tax department or to the arbitration court. Moreover, actions (inaction) of the tax inspectorate can be appealed in court only after they have been appealed to the regional Federal Tax Service.

If the actions of the tax inspectorate go beyond the scope of its powers or lead to failure to fulfill the duties assigned to it, the organization can appeal its actions (inaction) both in the regional tax department and in the arbitration court. In this case, the organization must first file a complaint with the regional Federal Tax Service. And only if the organization’s demands are not satisfied after filing a complaint, the actions (inaction) of the tax inspectorate can be appealed in court (clause 2 of Article 138 of the Tax Code). For example, this will have to be done if the inspectorate refuses to reconcile calculations with the budget or demands from the organization documents the submission of which is not provided for by tax legislation.

You need to file a complaint with the tax office that made the decision being appealed. Within three working days after receiving the complaint, the tax inspectorate is obliged to transfer it to the regional tax department along with all case materials (clause 1 of Article 139 of the Tax Code). The regional Federal Tax Service will not consider a complaint sent in violation of this procedure. Even if the organization met the deadline for filing a complaint. Such clarifications are contained in the letter of the Ministry of Finance dated July 27, 2007 No. 03-02-07/1-350.

If the tax inspectorate made the appealed decision with violations, it is obliged to eliminate these violations and report this to the regional Federal Tax Service within three working days. In this case, the regional Federal Tax Service will leave the complaint without consideration (clause 1.1 of Article 139 of the Tax Code).

The deadline for filing a complaint with the Federal Tax Service is one year from the day the organization learned (should have known) about the violation of its rights.

Filing a complaint does not suspend the execution of the appealed decision of the tax inspectorate. However, the execution of the decision can be suspended if the applicant submits a bank guarantee, according to which the bank is obliged to pay the amounts of arrears (penalties, fines) presented to him. The requirements for a bank guarantee are given in paragraph 5 of Article 138 of the Tax Code.

The Federal Tax Service must consider a complaint against the actions of the tax inspectorate within 15 days from the date of its receipt. If necessary, the head (deputy head) of the Federal Tax Service has the right to extend this period, but no more than by another 15 days. This is stated in paragraph 6 of Article 140 of the Tax Code.

Based on the results of consideration of the complaint, the Federal Tax Service must make one of the following decisions:

Leave the complaint unsatisfied;

Cancel the non-normative act of the tax inspectorate;

Recognize the actions or inactions of the tax inspectorate as illegal and make a decision on the merits.

Such rules are provided for in paragraph 3 of Article 140 of the Tax Code.

If, based on the results of consideration of the complaint by the Federal Tax Service, the organization’s requirements were not satisfied, the actions (inaction) of the tax inspectorate can be appealed in court. To do this, file a claim with the arbitration court at the location of the defendant (). That is, to the arbitration court on whose territory the tax office is located, whose decision is being appealed.

The statement of claim can be submitted electronically. The procedure for submitting documents to arbitration courts in electronic form was approved by Part 4 of Art. 198 Arbitration Procedure Code of the Russian Federation). To do this, simultaneously with the statement of claim, you must submit a petition to the court to restore the missed deadline. The established arbitration practice indicates that, if there are good reasons, the courts usually grant such requests (see, for example, the decisions (clause 7 of the Supreme Arbitration Court decision No. 15 dated March 23, 2012, Supreme Court decision No. 303-AD14-1918 dated January 30, 2014 ).

The arbitration court must consider the claim within two months from the date of its filing (Part 1 of Article 200 of the Arbitration Procedure Code). Based on the results of the consideration, the court can make one of two decisions:

Recognize the actions and inaction of the tax inspectorate as illegal and oblige the inspectorate to eliminate the violation of the rights of the organization;

On complete or partial refusal to satisfy the organization’s requirements.

A copy of the arbitration court decision, within five days from the date of its adoption, is sent to the applicant and to the tax office that committed the contested actions (inaction). The court may also send a copy of the decision to the regional tax office.

This procedure is provided for by the APC. If the decision is made in favor of the organization, the tax office is obliged to implement it