The application to the Federal Tax Service (FTS) is the form of the official appeal of citizens. Unlike the complaint, the statement does not speak of violations, but a request for the realization of rights.
Application is a citizen's request for assistance in the implementation of its constitutional rights and freedoms or constitutional rights and freedoms.
Article 4 of the Federal Law "On the procedure for considering the appeals of citizens of the Russian Federation"
The documentation of the fiscal bodies is characterized by formalism, therefore, the majority of applications in the FTS are submitted on special blanks and are filled in instructions.
General requirements for applications in tax
- Information must be accurate and reliable. Carefully check the entered data, especially numeric. Often, not the names fit, but their codes. For example, to designate regions or types of tax operations.
- In the upper right corner, in almost all applications, it is necessary to indicate the details of their tax inspectorate. You can find out them with the help of the appropriate service on the site nalog.ru. Just enter your registration address and find out where your tax, its operation mode, phone numbers, and so on.
- In the application header, information about the applicant is also indicated: F. I. O., Passport details and must be INN. If you do not know your taxpayer identification number, use the service "".
- Filling the documents from hand, use black ink and printed letters.
- On some statements, the signature must be certified. If you filled out the statement of the house, do not signature. It will need to be done in the presence of a tax inspector. When sending mail, a notary visa will be required.
Consider the features of writing the most popular applications.
Application for receiving TIN
Any citizen, the future or current taxpayer should be taking into account the federal tax service. Registration is carried out within five days after submitting an application.
On the FNS website, there is a convenient service that allows you to register in the tax authority without leaving home.
But if you for some reason it is more convenient to work with paper documents, to obtain the INN (including re-), you must fill out the form No. 2-2, approved by the Order of the Federal Tax Service of Russia of August 11, 2011 No. Yak-7-6 / [Email Protected]
The tax deduction is the amount that reduces the calculated base when calculating the tax on the income of individuals. There are standard, social, property, professional and investment deductions.
About tax deductions and return procedure 13% on lifehakra is there. Also, step-by-step instructions for the design of all types of deductions are on the website of the FTS.
The standard tax deduction includes the so-called deduction for a child. If you are officially employed and are a parent or a minor guardian, you can reduce your tax burden. Application for "Children's" Tax deduction is filed by the employer. But if the latter for some reason did not reduce the amount of taxation or income is not received by the labor line, it can be done through the FTS.
Social deductions include such types of costs as a training fee (own or children) or treatment, as well as charity. Property tax deduction is provided when buying real estate or land.
From March 31, 2017, the return of overlaid NDFL, as well as the refund of the repayment of property taxes, is carried out on the application approved by the order of the FTS of 14.02.2017 No. MMB-7-8 / [Email Protected] (Appendix No. 8).
Application for issuing a certificate of absence of debts
If you want to know about the absence (or availability), ask the appropriate reference in the territorial tax authority. This document may be needed, for example, when making a mortgage.
Unified form for this statement is not. But it is better to adhere to about the following structure and content.
To overpay taxes can cause various circumstances. Most often - banal mistakes in documents. But there are such situations when, for example, grandfather from year to year pays transport tax in full and does not know that he is like a pensioner.
If you are confronted with confusion and overpaid, write an application for refund or the amount of overwhelmed tax. When testing, money is transferred to another type of tax or another taxation object.
These statements may be filed within three years from the day of the issued tax. Money is returned within a month after receiving the tax authority.
To pay taxes and returning their return to the tax. These operations can be easily and quickly made through your personal account on the FTS website.
- Sign up in the Personal Account of the Taxpayer for Individuals. The login is the Inn, the password can be obtained in any inspection of the FTS. You can also log in through the State Service and using a qualified electronic signature.
- Go to the "profile" and get a certificate of an electronic signature key. It is free and quickly if you select the key storage in the protected tax repository.
- In the "Overpayment / Debt" section, create an application for the return or test of the inclined tax. Attach the necessary documents to it and send in electronic form to the FTS.
Application for delay or installment payments
Each autumn taxpayers receive letters with a reminder that it is time to pay land and transport taxes. However, if a person has become a victim of the elements or for other reasons, it was in a distinguished material situation, the FTS can delay or install tax payments.
Delay or installments are provided for an amount not exceeding the value of the debtor's property. In addition to the property, which, according to the law, the penalty cannot be drawn (for example, the only housing).
To take advantage or by installments, you need to write a statement in the form recommended in Appendix No. 1 to the procedure for changing the amount of taxes (order of the Federal Tax Service of Russia of September 28, 2010 No. 1, MMB-7-8 / [Email Protected]).
It indicates the form of changes in the period of payment and duration, the name of the tax, the amount, grounds for providing a delay or installment.
For the use of delay interest accrued.
Application for the provision of benefits
According to tax legislation, some taxpayers have the right to reduce or complete the abolition of land, transport and property tax. The beneficiaries include military personnel, people with disabilities I and II groups, pensioners, the heroes of Russia. Regarding local taxes, regions may introduce additional preferential categories, providing tax reliefs, such as large families.
Find out in your tax inspection, whether you fall under the "fiscal amnesty". If yes, apply for the provision of benefits for property taxes.
You can also ask for tax lights through the "Personal Account": "Taxation facilities" → "Application for the provision of benefits for property taxes".
Also on the FNS website you can sign up for the reception on which the inspector must provide a form of any document you need and advise to fill it.
If the taxpayer has grounds for complaints, for example, he incorrectly counted taxes, then it is taking into account the mandatory list of information that should contain complaint directed to the tax authorities.
The article will help in the question of how to file a complaint to tax authorities. The sequence of filing a complaint of a Russian citizen to the tax inspectorate is given.
How to file a complaint to a citizen of the Russian Federation to the tax inspectorate
The complaint must be submitted in writing through the mail or through. It needs to be indicated:
- the name of the tax authority to which the complaint is served (the appeal) or the position, the name, the name and patronymic of the official who is sent to the complaint;
- personal applicant data: FULL NAME, Zip code and residence address, email address and phone number (if available),
- the taxpayer identification number (INN). Citizens who are not individual entrepreneurs have the right not to indicate the INN, while reflecting their personal data provided for in paragraph 1: FULL NAME, date and place of birth, gender, address of the place of residence, passport data or other identity document, data on citizenship.
- the name of the tax authority, the solution of which is appealed or surname, the name and patronymic of the official, the actions (inaction) of which are appealed;
- applicant's claims with reference to laws and other regulatory legal acts;
- the circumstances on which the arguments of the taxpayer are based, and confirming these circumstances of evidence;
- the amounts of disputed requirements in the context (tax, deduction, in which denied, penalties, fine);
- calculation of the disputed monetary amount;
- list of attached documents.
The arguments set out in the complaint should be not unfounded, but confirmed documents (calculations, acts, protocols, agreements, etc.).
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The complaint is not subject to consideration in cases
- skipping the duration of the complaint;
- lack of indication for appeal and substantiations of the stated requirements;
- availability of documented information on the adoption of a complaint to consider a higher tax authority (official);
- obtaining the tax authority information on the entry into force of the decision of the court on the issues set out in the complaint.
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Terms of consideration of the complaint about the tax
The decision of the tax authority on the complaint is accepted within 1 month from the date of its receipt. The prolongation of the specified period is possible, but not more than 15 days (clause 3).
The presence of the taxpayer when considering the complaint
Legislation does not oblige the tax authority to notify the person who has submitted a complaint about the time and place of its consideration.
Results of the consideration of the complaint
According to the results of the consideration of the appeal, the higher tax authority has the right (paragraph 2 of Article 18 of the Tax Code of the Russian Federation):
- leave the decision of the tax authority without a change, and the complaint is without satisfaction;
- cancel or change the decision of the tax authority in whole or in part and take a new decision on the case;
- cancel the decision of the tax authority and terminate the proceedings.
According to the results of consideration of the complaint against the tax authority, a higher tax authority (a higher officary) has the right (clause 2):
- leave the complaint without satisfaction;
- cancel the tax authority;
- cancel the decision and terminate the proceedings on the case of the tax offense;
- change the solution or render a new solution.
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An example of writing complaints to the tax inspection
Complaint of low-quality work
Between the applicant and the organization, an agreement was concluded for the services of manufacturing and repairing tombstrants. The agreed work was made by the manufacture of plates with engraving, installation and loading. The applicant believes that the work was performed poorly. Therefore, the price is unreasonably overestimated. The applicant asks to verify the organization's activities for the correctness of the calculation and payment of taxes.
Head of Interdistrict
IFNS of Russia № __ on ________ region
___________________
___________________
Address: ____________
A complaint
"__" ______________________, ______________________, with a limited liability company "______________", located at: ______________________________, a contract was concluded for the services of manufacturing and repairing gravestones, which is confirmed by the receipt-contract No. ______ series __.
The agreed work was made by the manufacture of plates with engraving, installation and loading.
The total cost of the work was ________ rubles __ kopecks. At the same time, before the start of work, I was made an advance in the amount of _________ rub. __ Cop., And subsequently ___________ rub., A total of ________ rubles.
According to Part 1 and 2 Art. 4 of the Law of the Russian Federation of 07.02.1992 N 2300-1 "On Consumer Protection" The Contractor is obliged to transfer the goods to the consumer (to perform work, to provide a service), the quality of which is consistent with the Agreement, and in the absence of the Conditions on the quality of the quality of goods (work, services) (The Contractor) is obliged to transfer the goods to the consumer (perform work, to provide a service), corresponding to the usual requirements and suitable for the purposes, for which the goods (work, service) of this kind is commonly used.
I believe that the work was performed poorly, and have non-unified disadvantages, namely __________ _____________ ___________________ ________ ______
Therefore, the price is unreasonably overestimated. I believe that such an overestimation case is not limited. Thus, my rights as a consumer were violated, in connection with which the specified job I was not accepted, as I was stated when I received an order.
This state of affairs and the behavior of the store employees violates my constitutional and civil rights, and also shows the assumption of the jurisdiction of double accounting in order to unreasonable reducing the taxable base.
Based on the aforesaid and guided by Article. 144 Code of Criminal Procedure,
To check the activities with a limited liability company "_____________" for the correctness of the calculation and payment of taxes.
Applications: a copy of the contract receipt
"__" ___________ of the year. Signature: ________________
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| Additional links on the topic |
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Addresses, phone numbers, sites of the Federal Tax Service of the Russian Federation and its inspections. In Moscow and Moscow region -
Provides users with the ability to search for information on debt on property, transport and land taxes (for individuals, citizens of the Russian Federation). Tax Service Tax Service of the Russian Federation Nalog.ru -
How to find out your or someone else's individual, without coming to the tax inspection? On the site tax.ru There is a service. -
In the prosecution authorities, statements, complaints and other appeals containing information on violation of law are allowed in accordance with their powers. The decision taken by the prosecutor does not interfere with the appeal of the face for the protection of its rights to court.
There are many situations when together or instead of a standard package of various documents, the tax expenter must also be given a statement. According to the Federal Law, the application is considered asking, the requirement of a person so that its rights be implemented. Representatives of power, in our case, tax specialists, in this request are obliged to assist a citizen. In other words, the application for FTS is an appeal containing a request for the realization of law and freedom. In particular, this may be a request for the design of the INN, the requirement to deduct taxes or design of benefits. In these and other cases will help the statement, competently and correctly compiled. In the text we will look at the most common situations and show examples of how samples of applications should look like in the tax inspection.
Many citizens believe that the application is drawn up in free wording and is written on a white sheet of hand. This is not the case - most of the statements in the tax must be fill in instructions and use specialized forms for this. Regardless of what statement you are preparing to transfer the inspector, you need to remember the basic rules:
- The right upper corner of the application is always occupied by the details of the tax office. To learn them, you can enter the site nalog.ru and enter your address. The system will prompt, which tax includes a citizen at the place of residence, and, accordingly, will offer the details, address and regime of the department.
- The application hat must contain the applicant's personal data - here you need to specify passport data, the name and number of the Inn. If a citizen has no data on the identification number of the payer, it can use the service "Find out the Inn", launched by the country's tax service.
- If the document is filled from hand, it is necessary to write with printed letters, allowed to use only black or blue ink, is forbidden to cheer out or adjust errors.
- If the document contains several sheets, each must be surplusing by a personal signature of a citizen. Some statements by law should contain a certified autograph - for this, the paper must be signed in the presence of a tax inspector.
- Any information in the application is obliged to be relevant, reliable and verified. You must check all the data specified in the application, especially the number.
Now let's turn to the features of filling and examples of applications used most often.
Getting INN
Every citizen of Russia, no matter, the future (minor) payer or is a payer of taxes, must register the FTS. To do this, you need to get a document - TIN. This can be done by the site of the FTS. Within five days after the appeal, the tax service will be ready to provide the INN. If a citizen prefers to interact with paper carriers or prefers to attend public institutions personally, he must download and fill out the form number 2-2-account. Download this form, as well as a form for any other statement, we recommend exclusively from the official resource of the Tax Service of Russia. In the case of a statement to receive the INN, it will be more expedient to dial keywords in the search site and get a sample form on the first link. It looks as follows.
On the example, we demonstrate the upper part of the form that you need to fill the citizen. Next, there is a field into which information is made about the official representative of the payer, if it cannot contact the FTS independently, as well as the fields for filling the tax specialists. As you can see, nothing complicated.
Help of the absence of debts
The document, indicating that a citizen has no debt to the state, may be needed in some cases, for example, with mortgage lending. To get this certificate, you need to contact the territorial FTS with the relevant statement. For paper, there are no strict form for paper, but the tax is recommended to adhere to such content and query structure.
Installing or delaying tax payments
Until December 1, most citizens are obliged to make a fee for some taxes, for example, to land, transport or property. But it happens that a person falls into a difficult situation when the financial situation becomes extremely unstable. In this case, you can contact the tax asking for a tax payment date or split the amount into smaller parts. The institution needs to bring a statement in the following form.
The form of this application is very simple, it is also possible to download it from the official website of the Federal Tax Service. You can discuss the filling of the second part of the document with a tax inspector, told him about the established life situation.
Important moment! The state can provide a delayed or installment payment when it comes to the amount of debt that does not exceed the value of the property of a citizen, in addition to the one who cannot be recovered (the only apartment, for example).
Tax deduction
The procedure for returning thirteen percent for income tax payers can be associated with different events: buying real estate, payment of medical or educational services and so on. The two types of deductions we called are the property and social, most common. They allow you to return a rather significant amount of money - for example, a maximum of the property return is 260 thousand rubles.
Tax officers made a statement from citizens in liberal form until 2016. Now the fixed form has joined the fixed form. We recommend downloading the form from the official site of the tax service NALOG.RU, since third-party sources give risks to get inappropriate paper. The application is included in the standard package of documents for deduction, so its incorrect writing can be the basis for refusing to return funds. The format of this statement is somewhat similar to the declaration, but it should not be called intuitive and difficulties.
The application is drawn up on several sheets that should contain the data of a citizen, the full amount of the deduction to which he claims to the year of spending. The following are the contact details and address of the payer, the settlement account for the return of funds, the name of the bank, the code of the budget classification and the number of sheets and applications from which the statement consists. We remind you that each page is certified by the signature.
Provision of benefits
A number of taxpayers by law are eligible for tax breaks - for example, complete cancellation or reduction of payments for land, property or transport fees. Specialists of the tax inspection will definitely prompt each citizen whether he can claim the so-called "fiscal amnesty". If the answer is positive, the FTS should immediately apply for benefits. It looks like this.
The application needs to specify personal data, as well as attach a copy of the document to it, on the basis of which a citizen claims to be placed. This may be a pension or veteran certificate, in the regions where benefits are laid in large families - the corresponding certificate.
Return or test of tax paid overly
In the process of execution of tax liabilities, citizens may overpay - for example, rounding the amount of tax in the most side or not to know that they are predicted. Banal typo in documents can also lead to overpay. Report this may be the tax itself, but if the payer has discovered overpayer before, it can write a corresponding statement. The amount of overpayment can be required to return or "transfer" to the score of another type of tax. The form of the statement of difficulties should not cause.
You can submit such a statement within three years from the moment (day) when the overpayment took place. The tax authority will return an excessive amount for the month. However, it can be overparing the FTS electronically. It is necessary to go to the portal of the Federal Tax Service, switch to the same section - "Overpayment / Debt" and fill out the online form.
Video - Create an application to return an overlated NDFL
We draw conclusions
As you can see, all the types of applications we listed are filled quite simply, do not require any special knowledge or complex information. In addition, every citizen can come to the tax inspection on the reception, where the specialist will show and give you a forms for any applications and give you an exhaustive consultation on filling.
Document form "Application to the Tax Inspection Sample" refers to the heading "Statement". Save the link to the document on social networks or download it to your computer.
In the inspection of the Federal Tax Service No. ___ in G. ____________
__________________________________________
from: ___________________________________________
________________________________________
STATEMENT
In ____________ g. In my address received a requirement No. _______ from IFTS № __ by g ._________, according to which, as of _________ g. For me - ______________________________, the debt on tax payments in the amount of _______________ rubles __ kopecks.
At the rate of the IFNS of Russia No. __ in the city of ________ in demand No. _______ it sees that the tax on the property of individuals is ________ rubles __ kopecks, penalties in the amount of ______ rubles __ kopecks. However, the remaining amount: ____________ IFTS __ __ ________ I am not explained.
In ___________ G. In my address received a tax notice No. _________ from IFTS № __ by g ._________, according to which, as of __________, for me - _______________________, the transport tax debt in the amount of ___________ rubles is listed.
According to this notice, I owe: car brand ________, the car brand __________, however, both at the moment and as of ____. The rights of ownership of any cars for me was not registered.
In accordance with the specified notice as of _______ G. I made a prepayment in the amount of _______ ruble, but the debt on the penalty is ____ ruble. Other tax payments are missing.
In _________ G. In my address received a requirement No. ____ from IFTS № __ by g ._________, according to which, as of _________, for me, _______________________, the debt in the amount of ________ ruble __ kopecks.
At the rate of the Federal Tax Service of Russia No. __ in the city of ________ in demand No. ____ It seems that the transport tax against individuals is _______ rubles, penalties are _______ rubles __ kopecks. However, the remaining amount: ____________ IFTS __ __ _______ I am not explained.
IFTS № __ in ________ to the world court _______ of the judicial area No. ___ was submitted a statement on the issuance of a court order for recovery from me - ___________________ The amount of arrears on the property tax of individuals for ____ in the amount of ________ rubles __ kopecks.
This amount does not dispute about me, but it is unknown for which tax base I am exposed to other requirements.
Based on paragraph 2 of Art. 44 of the Tax Code of the Russian Federation, the obligation to pay a specific tax or collection is imposed on the taxpayer and the payer of the collection from the moment the circumstances established by the legislation on taxes and fees providing for the payment of this tax or collecting.
By virtue of Art. 357 Tax Code of the Russian Federation, taxpayers of the tax (hereinafter in this chapter - taxpayers) are recognized by persons in which, in accordance with the legislation of the Russian Federation, vehicles are registered recognized by the object of taxation, unless otherwise provided by this article.
However, any vehicle on the right of ownership I never belonged to me.
Based on Art. 358 Tax Code of the Russian Federation, the object of taxation is recognized by cars, motorcycles, motorwriters, buses and other self-propelled machines and mechanisms on a pneumatic and crawler, aircraft, helicopters, boats, yachts, sailing ships, boats, snowmobiles, motorcycles, motorboats, hydrocycles, noncommet ( Towed vessels) and other water and air vehicles (hereinafter in this chapter are vehicles) registered in the prescribed manner in accordance with the legislation of the Russian Federation.
In accordance with paragraph 2 of the decision on the state registration of motor vehicles and other types of self-propelled equipment on the territory of the Russian Federation of 21.02.2002 No. 126, the registration of vehicles in the Russian Federation is carried out by the State Inspection of the Road Safety of the Ministry of Internal Affairs of the Russian Federation.
According to Part 4 of Art. 362 Tax Code of the Russian Federation authorities carrying out the state registration of vehicles are obliged to report to the tax authorities at their location about vehicles registered or taken from registration in these bodies, as well as on persons on which vehicles registered, within 10 days after them Registration or deregistration.
Despite the fact that I am not the owner of the car, the Inspectorate of the Federal Tax Service of Russia No. __ in G. ________ Repeatedly from _____ G. On my name sends a receipt for paying tax on cars.
In addition, at present, not only transport tax comes to my address, but other taxes, the tax base for which I do not clarify.
On the basis of the above, -
1. Explain the decisions of the inspection of the Federal Tax Service of Russia No. __ on the recovery of the tax on the vehicle with ___________________________
2. Explain the decisions of the inspection of the FNS No. __ on the issue of recovery from _________________________ other taxes and fees established by the legislation of the Russian Federation.
In case of refusal or incomplete satisfaction of my claims, as well as the absence of an answer to the statement, I will be forced to apply to the court with a claim for reimbursement of material damage and moral damage to me. In this case, judicial expenses will be added to the sum of the lawsuit, including the costs of the representative services of which I will be forced to resort.
I ask the answer to the statement to the address: _________________________________________
_______________________-
"" _______________
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It is no secret that office work has a negative impact on the physical, and on the mental state of the employee. There are quite a lot of facts confirming the facts. -
At work, each person conducts a significant part of his life, so it is very important not only what he is engaged in, but also who he has to communicate with.
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