“Pre-trial settlement will become the main civilized way of resolving tax disputes. Procedure for pre-trial settlement of tax disputes

At the beginning of 2011, the divisions of tax, or pre-trial audit, celebrate their first anniversary - five years from the moment of their structural formation in the system of tax authorities. We talk about the tasks, problems, peculiarities of work and prospects of these divisions with the head of the pre-trial audit department of the Federal Tax Service of Russia for the Moscow Region. ON. Zolototrubovoy.

Natalya Alekseevna, what are the results of the work of the pre-trial audit department of the Federal Tax Service of Russia for the Moscow Region over the past five years? Has the number of appeals to courts by taxpayers in the region decreased?

The creation of pre-trial audit units was caused by a number of reasons. Namely: the need to improve the quality of the work of the tax authorities as a whole, to eliminate intradepartmental errors, to reduce the total number of disputes with the participation of tax authorities, and also to shift the burden from the judicial authorities to the tax authorities. Pre-trial settlement of tax disputes is today one of the most important areas of activity of tax authorities.

The pre-trial audit of the tax service of the Moscow Region successfully solves the tasks initially set for it. We can witness a decrease in the total number of tax disputes and a shift in the burden from judicial system in the pre-trial procedure. The number of complaints on tax disputes considered by the regional tax authorities in pre-trial procedure in 2010 is more than three times higher than the number of taxpayers' applications filed with the tax authorities and considered by the courts.

The results of work for 9 months of 2010 show that the number of tax disputes considered by the courts of first instance decreased compared to the same period in 2009 from 1215 to 901, that is, decreased by 26%.

What challenges does your department head face? What tasks, in addition to handling complaints from taxpayers, does it solve?

Despite the positive dynamics, the number of tax disputes remains significant. In terms of the number of complaints submitted for consideration, the Moscow Region ranks second among the subjects of the Russian Federation.

For 9 months of 2010, the tax authorities of our region considered 3472 complaints. Of these, 2,490 were complaints against decisions made by tax authorities based on the results of consideration of materials from tax audits (in accordance with Article 101 of the Tax Code of the Russian Federation) and upon discovery of facts indicating other tax violations (in accordance with Article 101.4 of the Tax Code of the Russian Federation). In addition, 29 complaints were considered against decisions in cases of administrative offenses and 953 complaints about other non-normative acts of tax authorities, actions or inaction of officials of tax authorities.

This volume of complaints is primarily associated with a large number of taxpayers registered in the Moscow Region, and as a result, with a large number of on-site and cameral tax audits. Taxpayers filed objections to 3.6% of acts drawn up based on the results of tax audits.

At the same time, it is precisely the consistent use of all mechanisms of pre-trial settlement of tax disputes by taxpayers that provides a real opportunity to build a constructive relationship between taxpayers and tax authorities based on strict observance of tax legislation.

In addition to filing complaints with a higher tax authority, pre-trial settlement of tax disputes also provides for such a procedure as consideration of taxpayers' objections to tax audit reports. She happens to be effective way settlement of possible tax claims at the stage of consideration of the inspection report, that is, until the relevant decision is made, on the basis of which the tax authority begins the procedure for collecting the additionally accrued amounts, submitting claims, collection orders and suspending operations on bank accounts.

Speaking about the problems arising in the work on the pre-trial settlement of tax disputes, it should be noted that the procedure for administrative appeal in significant aspects has not yet been determined by law. At present, there is no clear, comprehensive procedure for the implementation of the pre-trial consideration of complaints. The norms of the chapters and the Tax Code of the Russian Federation do not provide answers to a number of practical questions, including the procedural rights and obligations of the applicant and the tax authorities in the course of pre-trial proceedings are not regulated.

Pre-trial audit departments function not only in the Directorates of the Federal Tax Service of Russia for the constituent entities of the Russian Federation, but also in tax inspectorates. What complaints should taxpayers file with the Office, and with what - with the local inspection?

The Inspectorate of the Federal Tax Service of Russia should send complaints about the actions (inaction) of officials of territorial tax authorities (except for the head of the inspectorate and his deputy), as well as appeals related to challenging decisions to bring (to refuse to bring) to tax liability made by the inspectorate for the results of desk and field tax audits. The last inspection should be redirected to the higher tax authority.

Three types of complaints are sent to the departments of the Federal Tax Service of Russia for the constituent entity of the Russian Federation:

- on actions (inaction) of the head (deputy head) of the Inspectorate of the Federal Tax Service of Russia in districts, districts in cities, cities without regional divisions, inspections of the Federal Tax Service of Russia at the interdistrict level;

- acts of the non-normative nature of the indicated inspections;

- actions (inaction) of officials of the Office of the Federal Tax Service of Russia for the constituent entity of the Russian Federation (except for the head of the tax authority and his deputy).

When is a pre-trial dispute resolution procedure obligatory for taxpayers, and when is it not? Is there a risk that, subject to the mandatory pre-trial procedure for resolving a dispute, the taxpayer will miss the deadline for filing a statement of claim in court?

The provisions of the Tax Code of the Russian Federation provide the taxpayer and other subjects of tax legal relations with the opportunity to use the administrative (pre-trial) procedure for resolving a tax dispute in the first place.

On January 1, 2009, Clause 5 of Article 101.2 of the Tax Code of the Russian Federation was put into effect, providing for mandatory pre-trial appeal of decisions to bring (to refuse to bring) to responsibility for a tax offense. All other non-normative acts of the tax authorities can be directly appealed in court.

I would like to note that the use of the administrative procedure for appealing against acts of tax authorities, actions (inaction) of officials in compliance with the rules of the Arbitration Procedure Code of the Russian Federation does not carry the threat of losing the right to judicial appeal.

- What is the procedure for filing a complaint and its consideration? Is the taxpayer involved in this review?

The procedure and terms for filing and considering complaints with the tax authorities are regulated by chapters 19-20 of the Tax Code of the Russian Federation. In accordance with Article 138 of the Tax Code of the Russian Federation, acts of tax authorities, actions or inaction of their officials can be appealed to a higher tax authority (superior official) or to a court.

A complaint to a higher tax authority (higher official) is submitted in writing and must be signed by the taxpayer or his representative. Please note that, according to chapter 4 of the Tax Code of the Russian Federation, only legal representatives have the right to represent the interests of a taxpayer without a power of attorney, that is, persons authorized to represent an organization on the basis of the law or its constituent documents.

An essential element, without which the taxpayer's appeal cannot be recognized as a complaint, is the indication in the complaint of the subject of the appeal (actions, inaction, non-normative act). In it, you need not only to point out disagreement with the facts and conclusions of the tax authorities, but also to state your demand.

The procedure and terms for filing a complaint with a higher tax authority or a higher official is established by the Tax Code of the Russian Federation. Such a complaint is submitted within three months from the day when the person learned or should have learned about the violation of his rights. Documents supporting the complaint may be attached to the complaint. The complaint is filed directly with the higher tax authority.

An appeal can only be filed against a decision of a tax authority to prosecute for a tax offense or a decision to refuse to prosecute for a tax offense, made in accordance with Article 101 of the Tax Code of the Russian Federation, that is, based on the results of a tax audit. This complaint is filed prior to the entry into force of the contested decision - within 10 days from the date of delivery of the decision to the person (his representative), in respect of whom the relevant decision was made (clause 2 of article 101.2 of the Tax Code of the Russian Federation).

The appeal is filed with the tax authority that made this decision, which is obliged to send it with all the materials to the higher tax authority within three days from the date of receipt. The decision on the appeal is made by the higher tax authority.

When an appeal is filed, the procedure for collecting accrued payments is suspended pending its consideration on its merits by a higher tax authority.

A decision of a tax authority that has entered into force, which has not been appealed on appeal, may be appealed to a higher tax authority in a general manner within one year from the date of the appealed decision. If, for a good reason, the deadline for filing a complaint is missed, this deadline may be restored at the request of the person filing the complaint. In order to restore the time limit, the complaint must be accompanied by a written motivated request for the restoration of the time period for filing the complaint.

Is it possible that a higher tax authority, having considered a taxpayer's complaint against a decision of a lower tax authority, makes a decision that worsens the taxpayer's position?

Consideration of complaints by a higher authority in accordance with Article 140 of the Tax Code of the Russian Federation does not imply that the position of the taxpayer may be worsened. Otherwise, it would hinder the free exercise by the person of his right to appeal the decision made in relation to him.

The higher tax authority, having established during the consideration of the complaint, circumstances that were not reflected in the contested decision and the materials of the tax audit, is not entitled to charge additional taxes on new grounds. At the same time, the higher tax authority has the right to correct technical (arithmetic) errors made by the tax authority, which were revealed during the consideration of the complaint. But they do not change the essence of the revealed violations.

How do you see the prospects for pre-trial settlement of tax disputes? Do you think any other changes are needed in the legislation governing the pre-trial procedure for resolving tax disputes?

Practical experience clearly shows that it is necessary to improve the regulation of pre-trial appeal. It is necessary to ensure an unambiguous interpretation of procedural norms by making amendments and additions to the Tax Code of the Russian Federation, to consolidate the procedural rights and obligations of the taxpayer and the tax authority in the course of pre-trial proceedings at the level of the law.

Unlike the arbitration procedural legislation, which regulates the consideration of disputes in court, tax legislation lacks very important mechanisms. We are talking about the direct participation of the parties in the consideration of a tax dispute, the possibility of requesting additional evidence, conducting expert examinations, interrogating witnesses, as well as the possibility of carrying out a number of other important procedural actions that ensure the objectivity and correctness of the consideration of tax disputes in the pre-trial procedure.

Let's hope that in the near future the legislator will make the necessary amendments to the tax legislation. I am sure that in the future, pre-trial settlement will become the main civilized way of resolving tax disputes between taxpayers and tax authorities, and their number will steadily decrease both due to the improvement of the quality of the tax authorities' work and due to the conscientious fulfillment by taxpayers of their obligations established by tax legislation.

- Thanks.

Interviewed by Nina Ivolgina

How is the pre-trial settlement of tax disputes in 2019. What is a tax dispute and how you can avoid tax litigation.

In the field of taxation, there have always been a huge number of conflicts. Disputes between the parties were rarely resolved amicably, so they had to go to court.

This led to the congestion of the courts and the constant protraction of the cases under consideration.

The pre-trial regulation procedure, successfully applied in many countries of the world, has brought enormous benefits to the parties to tax disputes in Russia as well.

Basic information

Very often, various legal disputes arise between the parties. They happen especially often in the field of economic and civil legal relations.

This forces them to go to court, but this does not always suit the parties. The fact is that the trial is being dragged out, which is not beneficial to anyone.

Therefore, many parties to the conflict try not to bring the case to court, but to resolve the dispute among themselves. This procedure is called out-of-court settlement.

They involve a third party in this and try to solve everything peacefully enough. The pre-trial settlement procedure is also successfully used in the resolution of tax disputes.

Settlement pending trial means:

dispute analysis;
assessment of reasons significant for the appeal;
analysis of legal norms;
filing a claim.

What it is

Any dispute can be resolved without the participation of a judge. For this, it is enough for the parties to conclude.

In some cases provided by law, this procedure takes place despite the unwillingness of the parties. That is, the settlement outside the court system is divided into voluntary and mandatory.

At the same time, the parties may even be categorically against pre-trial settlement and insist on a trial. This is the so-called intermediate stage, preceding the trial.

In case of tax disputes the appeal to a higher tax authority, and not to a court, was voluntary.

But since 2019, pre-trial settlement of disputes in the field of taxation is mandatory for taxpayers. Tax disputes often arise due to a lack of understanding of certain rules of tax legislation.

Because of this, various violations occur, which are clarified on time. And if the taxpayer does not agree with the decision of the auditors, he can appeal against it.

Various additional documents can be attached to the complaint, but the tax authorities may not take them into account ().

However, the tax office may consider:

documents that are confirmation of the reasons on which all the claims of the person are based;
calculations of amounts;
a power of attorney if the application is not submitted by the taxpayer himself.

The legislation also provides for a specific deadline for filing a petition. It is 1 year from the date of delivery of the decision to the person on the basis of a tax audit.

If the complaint is filed later than this period, then it can only be accepted due to a serious reason for such a pass.

The participation of the taxpayer himself in the consideration of his request is not provided. But in some cases he will be asked to attend the proceedings.

The time frame for appealing complaints depends largely on the subject of the dispute itself. If the decision of the tax service has not entered into force, then 10 days are given to submit a petition to the inspecting unit.

Other acts, as well as the actions of the tax authorities, can be challenged during the calendar year. The superior tax authority can ignore the person's complaint.

And it will be absolutely legal, but only in some cases. The grounds for this are approved by Art. 139.3 of the Tax Code of the Russian Federation:

the document does not contain a personal signature of an individual;
the complaint is filed after the specified deadlines for this have passed;
the complaint is withdrawn back;
already one or more complaints have been filed on these grounds earlier.

The Office of Pre-trial Settlement of Tax Disputes depends on a special unit that functions in the tax authorities.

The department considering the payer's application must make a decision on refusal within 5 days.

Another 3 days are given to inform the person about it. In this case, the taxpayer must be sent a written notice stating the reason.

It is important to know that in case of refusal to consider the complaint, you can correct everything and send a new one (). Previously, individuals and legal entities did not have.

What efficiency

Many experts in this field talk about how convenient the modern system of resolving disputes without involving a court is. Especially when this procedure has become mandatory.

The effectiveness of the pre-trial settlement of tax disputes in 2019 lies primarily in the fact that it allows you to comfortably and without any difficulties find out tax relations.

While the stage of the trial is not only economically unprofitable, but also time consuming.

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Pre-trial settlement frees the taxpayer from being present during the decision-making process. In addition, the effectiveness of this method has long been proven in other countries.

This makes it possible to improve tax control, and, moreover, to improve the procedure for interaction between tax services and taxpayers.

On the other hand, many experts point to insufficient consultation of citizens, which leads to distrust on their part.

Advantages

Among the advantages of pre-trial settlement are the following:

consideration of a complaint rarely exceeds 1 month;
appeal to a higher authority for help is a free service for individuals, while in court proceedings you have to hire a lawyer and pay a fee;
when considering disputes, confidentiality is respected, which allows you not to worry about your reputation;
a higher tax authority cannot make a decision that contributes to the deterioration of the taxpayer's position;
the whole pre-trial settlement procedure is quite simple and does not require any special requirements from the taxpayer;
it is possible to find out at what stage of consideration the complaint is not only in writing. For this purpose, a special electronic service “Learn about the complaint” operates on the FTS website.

disadvantages

The downside of pre-trial regulation is that many taxpayers are not sufficiently informed in this matter. Hence the huge amount.

What is the administrative responsibility of citizens for violation of tax legislation,.

Another disadvantage of the system is the public's confidence in the bias of the tax authorities. Some believe that the procedure only takes time, and therefore try to immediately resolve the issue through the court.

Now that the pre-trial regulation of tax disputes has become mandatory, it is necessary not to let this procedure drag on.

Despite the fact that the taxpayer has the right to independently engage in filing a complaint, experts recommend using the help of a lawyer.

He can not only advise, but also draw up a petition correctly. The main thing is to know that the decision of the tax service is wrong, and to be able to prove it.

Specialists of the legal department of the Inspectorate of the Federal Tax Service of Russia for the Oktyabrsky District of Saransk continue to inform taxpayers about the advantages of pre-trial settlement of tax disputes.

Thus, the stand of the Zarechny Market Administration posted information on the amendments made to the Tax Code of the Russian Federation concerning pre-trial audit. Here you can also familiarize yourself with samples of objections to the act on the discovery of facts testifying to tax violations provided for by the Tax Code of the Russian Federation (with the exception of tax violations provided for in Articles 120, 121, 123), an appeal, a complaint about the actions (inaction) of officials of the inspection.

In addition, taxpayers were handed brochures on pre-trial settlement of disputes, which describe in detail the general procedure for appealing against acts of the tax authority, actions (inaction) of their officials, as well as the procedure for administrative appeal of decisions of the tax inspectorate to a higher tax authority.

The Federal Tax Service of Russia for the Republic of Mordovia reminds that the changes in the legislation concerned the timing of the submission of written objections to the audit act - a month from the date of receipt of the tax audit act for submission to the tax authority by the person in respect of whom the audit was carried out (his representative), written objections to the said act, earlier this period was 15 days from the date of receipt of the act;

A two-day period has been established until the day of consideration of the tax audit materials to familiarize the person in respect of whom the tax audit was carried out, or his representative with the tax audit materials and materials of additional tax control measures, if the said person submits a relevant application;

In addition, amendments to the Tax Code Russian Federation from January 1, 2014, a mandatory pre-trial appeal of all non-normative acts of tax authorities, as well as actions or inaction of their officials, is introduced.

Previously, a mandatory pre-trial appeal procedure was envisaged only in relation to decisions on bringing to responsibility for tax violations (refusal to do so), adopted as a result of tax audits.

According to them, the complaint is filed with the tax authority that issued the act. He, within 3 days from the date of receipt, sends it to a higher authority (in the order of subordination). You can file a complaint within a year from the date of the decision (or from the moment when the person learned about the violation of his rights).

The term for consideration of a complaint is limited to 15 days from the date of receipt (for decisions on prosecution for a tax offense and (or) a decision on refusal to prosecute for a tax offense - 1 month, as before). If necessary, it can be extended by no more than the same amount.

In the course of considering a complaint, taxpayers can submit additional documents to support their arguments.

At the same time, the period for appeal by taxpayers of decisions on bringing to responsibility for tax offenses (refusal to do so), adopted as a result of tax audits, was increased to 1 month. The previous period (10 days from the date of delivery) is insufficient to prepare a reasoned complaint.

Press release for a seminar-meeting with taxpayers on the issue "Alternative solutions to tax disputes: pre-trial settlement"

V recent times Arbitration courts are increasingly leaving taxpayer claims without consideration. Often the reason for this is the applicant's failure to comply with the mandatory pre-trial procedure for resolving a dispute with the tax authority. Tax legislation provides for a pre-trial procedure for appealing disputes that have arisen. It remains to figure out how to perform it correctly.

The Tax Code of the Russian Federation establishes two procedures for appealing decisions:

general order;
appellate procedure.

They differ in terms of filing a complaint. In both cases, the complaint is submitted in writing and signed by the applicant or a legal, authorized representative to the higher tax authority.

A complaint to a higher tax authority (higher official) is filed within three months from the day when the person learned or should have learned about the violation of his rights. An appeal may be filed against the decision of a tax authority to prosecute for a tax offense or a decision to refuse to prosecute for a tax offense that has not entered into force. That is, within ten working days from the date of receipt of a copy of the decision. A complaint against a decision of a tax authority that has entered into legal force based on the results of a tax audit, which has not been appealed on appeal, is filed within one year from the date of the appealed decision.

The pre-trial audit procedure is very convenient for both parties to the dispute and has an advantage over litigation... Preservation of business reputation: decisions are not of a so-called protocol nature and will not be reflected in the database of the judicial system.

Free way to protect rights: no significant material expenditures associated not only with the payment of state fees, but also payment for the services of qualified lawyers. Fast resolution of a tax dispute - 30 days: in courts, the consideration of a tax dispute can last from three months to a year. Simplified procedure for resolving litter: a free form of presentation of a complaint, the process of filing and filing a complaint is less formalized in comparison with legal proceedings. Full and objective consideration of the dispute: during the consideration of the complaint, the higher tax authority essentially revises all the materials of the case. The taxpayer has additional opportunities to submit documents and other evidence that were not previously considered.

On December 4, 2012, a round table was held at the Office of the Federal Tax Service of the Republic of Mari El with the employees of the pre-trial audit units of the tax authorities of the Republic, at which the results of the work of the pre-trial audit units for 9 months of 2012 were summed up.

In the territorial tax authorities, 589 acts of tax audits were challenged, which is two to four times more than in the same periods of 2008 - 2012.

The trend of a significant increase in the number of contested acts is observed in all inspections.

Thus, an increasing number of taxpayers are exercising their rights to protection by challenging acts of tax audits, and this is highly effective.

In the reporting period, the claims of taxpayers were satisfied when 477 decisions were made, which is 81% of the total number of contested acts.

In addition, they discussed the implementation of the action plan to improve the efficiency of pre-trial settlement of tax disputes in the tax authorities of the Republic of Mari El in 2012, approved by the Office in March 2012.

The greatest attention was paid to the implementation of the action plan for holding seminars with taxpayers on the topic "Procedure for appealing against actions and inaction of tax officials."

Over the past three months, 18 seminars have been held. Holding such events has become a common practice of the tax authorities of the Republic.

Also, tasks were set for the interaction of structural divisions of the inspectorates in order to improve the quality of tax audits in order to reduce the number of complaints from taxpayers and their immediate resolution.

Interdistrict Inspectorate of the Federal Tax Service of Russia No. 2 for the Kaluga Region is holding the "Week of pre-trial audit". Employees of the Interdistrict IFRS of Russia No. 2 in the Kaluga Region acquaint taxpayers with the legislation of the Russian Federation, and conduct a whole range of information activities, including thematic seminars.

All taxpayers who have visited the inspection on these days are given brochures with information on the procedure for appealing against non-normative acts of tax authorities. Mini-seminars are held every day for all comers, where they also talked about the new Internet service "Learn about the complaint".

We hope that this week will help taxpayers deal with emerging problems in a pre-trial manner, without unnecessary costs and worries.

A taxpayer, in case of disagreement with the conclusions set out in the tax audit act on the basis of paragraph 6 of Article 100 of the Tax Code of the Russian Federation, has the right to object and defend his position on the fact of violations revealed by the tax authority. To do this, it is necessary to submit to the tax authority the corresponding objections to the act, - explain in the pre-trial audit department of the Federal Tax Service of Russia in the Altai Territory.

General rules submission of objections are spelled out in Articles 100 and 101.4 of the Tax Code of the Russian Federation. These articles indicate the deadlines for filing objections, as well as the procedure for their consideration.

So, the person in respect of whom the tax audit was carried out (his representative), in case of disagreement with the facts set forth in the tax audit report, as well as with the conclusions and proposals of the inspectors, within 15 days from the date of receipt of the tax audit act, has the right to submit to the appropriate tax authority written objections to the specified act as a whole or to its individual provisions.

The head (deputy head) of the tax authority shall notify the person in respect of whom this audit was conducted about the time and place of consideration of the materials of the tax audit. The person in respect of whom the tax audit was carried out has the right to participate in the process of considering the materials of the said audit personally and (or) through his representative.

There is no approved form for drafting objections, but the recommendations for registration should be taken into account. It is necessary to indicate to whom these objections are addressed: in the upper right corner it is reflected in whose name the objections are written, indicating the position and surname, as a rule, this is the head of the inspection that carried out tax audit... You also need to indicate the full name and address of the tax office. Further, it is indicated from whom the objections are presented (full and abbreviated name of the organization, TIN, KPP and address). If objections are submitted by an individual or an individual entrepreneur, then the initials, surname, TIN and registration address are indicated.

The taxpayer has the right to participate in the examination of the inspection materials personally or through a representative. In the course of consideration, the taxpayer has the opportunity to supplement his objections with other arguments in his favor that have not been stated earlier, as well as to abandon the objections altogether.

Interdistrict Inspectorate of the Federal Tax Service of Russia No. 1 for the Kostroma Region reminds that in case of objections to non-normative acts of the inspection or complaints about the actions (inaction) of tax authority employees, you can contact the pre-trial audit department.

Pre-trial audit is an independent expert examination by a specially authorized specialist of the tax authority of objections (disagreements) on the act of tax control, statements and complaints of individuals and legal entities against the actions or inaction of tax authorities, declared in accordance with the procedure established by the current legislation; applications and complaints of individuals and legal entities against acts of non-normative nature of tax authorities related to the application of the legislation of the Russian Federation on taxes and fees, or other acts of legislation of the Russian Federation, control over the implementation of which is entrusted to the tax authorities.

So, in the structure of the Federal Tax Service there is a pre-trial audit department, in the Federal Tax Service of Russia in the Kostroma region - a pre-trial audit department, in the Interdistrict Inspectorate No. 1 for the Kostroma region a pre-trial audit subdivision has been created as part of the legal department.

The telephone number of the pre-trial audit unit in the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 1 for the Kostroma region is 494-35-37-122.

The pre-trial audit procedure is successfully functioning in the tax authorities of the Jewish Autonomous Region. Pre-trial audit is an intradepartmental system designed to resolve disputes with taxpayers and eliminate shortcomings in the work of tax authorities.

Objections and complaints of taxpayers submitted to the tax authorities are considered by the pre-trial audit units. As part of the consideration of complaints, the legality of acts, actions (inaction) of tax authorities is assessed and measures are taken to restore the violated rights of taxpayers or other persons.

Compared to court proceedings, the pre-trial dispute settlement procedure has a number of advantages for the taxpayer: first of all, it is gratuitousness and promptness of dispute settlement. The state fee for filing a complaint is not charged, and the period for considering the complaint, according to general rule, is 1 month.

At the same time, the pre-trial audit system, despite its intradepartmental nature, is quite independent and objective, which is ensured by its features:

The pre-trial audit is supervised directly by the heads of the tax authorities;

When considering complaints, the established judicial practice is taken into account;

The current indicators for assessing the effectiveness of pre-trial audit do not allow formal and superficial consideration of objections and complaints.

Thus, all appeals of taxpayers are considered in essence, completely, objectively and comprehensively. For each case of violation of the rights of a taxpayer, measures are taken to exclude such cases in the future. Thus, pre-trial audit ensures continuous improvement in the work of tax authorities.

A complaint is filed with the tax authority in writing and signed by the applicant or his representative (legal or authorized). If the requirements for confirming the powers of the representative are not met, the complaint must be returned to eliminate the identified deficiencies.

1) documents confirming the circumstances on which the taxpayer bases his claims;

2) calculation of the disputed amounts of taxes, fees, penalties, fines, tax deductions claimed by the taxpayer and other calculations;

3) a power of attorney or other documents confirming the powers of the person who signed the complaint (if the complaint was not signed by the taxpayer himself - the applicant).

What must be indicated in the complaint filed with the tax authority:

1. The name of the tax authority to which the complaint is filed (appeal), or the position, surname, name and patronymic of the official to whom the complaint is sent;

2. Name of the applicant (in full), postal code and address of residence, address Email and phone number (if available);

3. Taxpayer identification number (TIN), while individuals who are not individual entrepreneurs have the right to indicate not their TIN, but their personal data, provided for in paragraph 1 of Art. 84 of the Tax Code of the Russian Federation;

4. The name of the tax authority whose decision is being appealed, or the surname, first name and patronymic of the official whose actions (inaction) are being appealed;

6. The circumstances on which the arguments of the taxpayer are based, and the evidence supporting these circumstances;

7. Amounts of the contested claims in the context of (tax, deduction, which was refused, penalties, fines);

8. Calculation of the disputed amount of money;

9. List of attached documents.

The tax code of the Russian Federation and any other document does not provide for the obligatory participation of the taxpayer in the consideration of his complaint by the tax authority.

Pre-trial audit is an intradepartmental system designed to resolve disputes with taxpayers and eliminate shortcomings in the work of tax authorities.

Objections and complaints of taxpayers and other persons submitted to the tax authorities are considered by the pre-trial audit units. As part of the consideration of objections and complaints, the legality of acts, actions (inaction) of tax authorities is assessed and measures are taken to restore the violated rights of taxpayers and other persons.

Compared to court proceedings, the pre-trial dispute settlement procedure has a number of advantages for the taxpayer: first of all, it is free and prompt dispute settlement.
The following procedure is in force for filing complaints with a higher tax authority.
An appeal against a decision of a tax authority to hold accountable for committing a tax offense is filed prior to the entry into force of the appealed decision. The appeal is filed with the tax office, which conducted the audit of the taxpayer. The Inspectorate, within three working days from the date of receipt of the said complaint, sends it with all the materials to the higher tax authority.

A complaint against a decision of a tax authority that has entered into legal force is filed directly with a higher tax authority within one year from the date of the appealed decision.

A complaint about actions (inaction) of tax authorities is also filed with a higher tax authority within three months from the day when the person learned or should have learned about the violation of his rights.

A taxpayer may submit documents confirming its validity to a complaint.
The total time for consideration of a complaint is 1 month. In case of receipt of the documents necessary for the consideration of the complaint, the period may be extended by the head or deputy head of the higher tax authority, but not more than 15 days.

All appeals of taxpayers are considered essentially completely, objectively and comprehensively. For each case of violation of the rights of a taxpayer, measures are taken to exclude such cases in the future.

The procedure for mandatory pre-trial settlement of disputes between taxpayers and tax authorities based on decisions of tax authorities has existed for more than 2 years and official data indicate high performance indicators of pre-trial work of tax authorities.

According to statistical data for the 1st quarter of 2011, out of the total amount of claims considered in the courts (67.5 billion rubles), the amount satisfied in favor of the tax authorities amounted to 36.8 billion rubles. (55%). Compared to the 1st quarter of 2010, this indicator increased by more than 10%. At the same time, the efficiency of work, including pre-trial audit, made it possible to reduce the number of litigations involving legal entities compared to the 1st quarter of 2010 from 17.3 thousand cases to 14.5 thousand, by more than 2.5 thousand court cases. cases.

“The pre-trial audit system is aimed not only at reducing the judicial burden, but also acts as a kind of filter, allowing only decisions that will stand in court in the future to remain in force,” said Sergei Arakelov, Deputy Head of the Federal Tax Service of Russia.

On average in Russia, about 40% of complaints are satisfied when they are considered by a higher tax authority. In the 1st quarter of 2011, the ratio of the number of considered and satisfied complaints was 42%. Based on the results of consideration of complaints in the 1st quarter of 2011, the claims of taxpayers were satisfied by 16.6%. As part of the pre-trial settlement of disputes, the number of complaints filed by taxpayers with the tax authorities in the 1st quarter of 2011 compared to the 1st quarter of 2010 decreased by 20%.

“These indicators indicate a transition from a formal to a better and more professional pre-trial audit, administration efficiency, a decrease in the burden of the judicial system and an increase in the level of trust on the part of taxpayers in the pre-trial appeal system,” comments Sergey Arakelov.

The institution of pre-trial audit has a number of advantages over the judicial procedure for appealing decisions. In particular, this is the preservation of business reputation and a relatively inexpensive way of settling a dispute, since the litigation will require significant financial investments. In pre-trial settlement, there is no need to pay a state fee. In addition, the time spent on pre-trial settlement of the dispute will be much less than on going to court. The taxpayer has the opportunity to challenge the decision of the tax authority before going to court, and in case of a negative appeal, the taxpayer can take into account the position of the tax authority and, when applying to the court, prepare more thoroughly to defend his position.

Sergey Arakelov believes that changes are needed that can improve the quality of pre-trial settlement of disputes and reduce legal costs:

improvement and legalization of standard forms accompanying the procedure for considering pre-trial settlement of disputes;
introduction of new implementation tools and procedures for pre-trial settlement of disputes, provision of additional rights to the parties to the dispute, consideration of additional evidence;
activation of work on the introduction of electronic document management.

In accordance with the order of the Federal Tax Service of Russia dated March 31, 2009 No. MM-7-4 / 161 "On the structure of the Office of the Federal Tax Service of Russia in the Stavropol Territory", a pre-trial audit department was created in the Federal Tax Service of Russia for the Stavropol Territory (hereinafter referred to as the Office).

In accordance with the order of the Department of 07.04.2008 No. 04-08 / 69 "On the transfer of an employee to another job" from 07.04.2009, the duties of the head of the pre-trial audit department of the Department are assigned to Aleksandr Viktorovich Elagin.

Now both business and the state are interested in the formation of an effective dispute resolution mechanism. Deputy Head of the Federal Tax Service Sergei Arakelov believes that one of such mechanisms is the pre-trial settlement of tax disputes, and is ready to tell the readers of RBG how the tax authorities are improving this procedure.

- Sergey Ashotovich, what are the ways of pre-trial settlement of taxpayer disputes?

Speaking about the adopted model of pre-trial settlement of a tax dispute, it should be noted that the procedure consists of two stages. The first stage is the time interval between the act and the decision of the tax inspectorate, during which written objections can be submitted. The second - between the decision and the court - is the period during which the taxpayer will appeal the decision made by the tax authority to the higher tax authority.

In essence, the procedure for considering objections is aimed at making the most effective meeting of the taxpayer with the tax authority, to understand the essence of the issues that have arisen. Based on the results of consideration of objections, the head of the tax authority has the right to appoint additional tax control measures, the purpose of which is to verify the arguments of the taxpayer.

The second stage gives the taxpayer the right to file an appeal before the decision comes into legal force. And here it should be understood that the procedure for compulsory pre-trial appeal of the decision of the tax authority, with the conclusions of which the taxpayer does not agree, is aimed primarily at the formation of law enforcement practice, elimination of contradictions in the norms of the current legislation. To eliminate intradepartmental errors, reduce the number of litigation with taxpayers and, therefore, in general, to eliminate legal uncertainty when doing business in Russia, to establish a favorable investment climate.

- What are the advantages of a pre-trial method of settling tax disputes?

- How do you assess the effectiveness of the institution of pre-trial audit?

In order to improve administrative procedures in the system of tax authorities, special units have been created, whose competence includes exclusively intradepartmental pre-trial proceedings. The main tasks set by the Federal Tax Service for the pre-trial audit units were, first of all, to organize an appropriate response to the departmental violations revealed in the course of settling tax disputes, and to unload the courts as a result of the settlement of some tax disputes in an administrative manner.

The procedure for mandatory pre-trial settlement of disputes between taxpayers and tax authorities based on decisions of tax authorities has existed for more than 2 years, and high performance indicators of judicial work of tax authorities confirm the correctness of the chosen directions in this work.

Thus, according to statistical data for the first quarter of 2011, out of the total amount of claims considered in the courts (67.5 billion rubles), the amount satisfied in favor of the tax authorities amounted to 36.8 billion rubles. (55%). Compared to the first quarter of 2010, this indicator increased by more than 10% and reached a record level over the past three years. At the same time, the efficiency of work, including pre-trial audit, made it possible to reduce the number of litigations involving legal entities in comparison with the first quarter of 2010 from 17.3 thousand cases to 14.5 thousand by more than 2.5 thousand court cases. cases.

On average in Russia, about 40% of complaints are satisfied when they are considered by a higher tax authority. In the 1st quarter of 2011, the ratio of the number of considered and satisfied complaints was 42%. Based on the results of consideration of complaints in the 1st quarter of 2011, the claims of taxpayers were satisfied by 16.6%. As part of the pre-trial settlement of disputes, the number of complaints filed by taxpayers with the tax authorities has decreased. For example, in the 1st quarter of 2011 compared to the 1st quarter of 2010, the total number of complaints decreased by 18%.

The steps already taken make it possible to talk about the fundamental work of tax authorities on the way of creating a functional, open, high-tech tax system, increasing the level of trust on the part of taxpayers, and legal certainty in the tax administration system. At the same time, the pre-trial audit is aimed not only at reducing the judicial burden, but also acts as a kind of filter, allowing only decisions that have a judicial perspective to remain in force.

Do you think there is a need today further development and improving the pre-trial appeal procedure?

Practical experience clearly shows us that it is necessary to improve the regulation of pre-trial appeal. It is necessary to ensure an unambiguous interpretation of procedural norms by making amendments and additions to the Tax Code of the Russian Federation, to consolidate the procedural rights and obligations of the taxpayer and the tax authority in the course of pre-trial proceedings at the level of the law.

Procedural issues requiring further improvement include solving the problem of the legitimacy of actions to consider documents submitted by a taxpayer with a complaint and not previously considered by the tax authority.

Unlike the arbitration procedural legislation that regulates the consideration of disputes in court, the relevant chapters of the Tax Code lack important mechanisms and tools for the implementation of procedural actions that ensure the objectivity and correctness of the consideration of tax disputes in the pre-trial procedure.

What changes, in your opinion, are needed that can improve the quality of pre-trial settlement of disputes and reduce legal costs?

As the most relevant, I would highlight the following:

Improvement and legalization of standards for the procedure for considering pre-trial settlement of a dispute, introducing the possibility for a taxpayer to submit additional documents and be present when considering a complaint in certain situations;

Implementation of new implementation tools and procedures for pre-trial settlement of disputes, provision of additional rights to the parties to the dispute, consideration of additional evidence;

Introduction of a conciliation procedure and the possibility of concluding an administrative contract;

Stepping up work on the implementation of electronic document management, as well as providing the taxpayer with the opportunity to track the stages of the complaint through the service of the Federal Tax Service website.

Tax policy and the level of development of tax legal relations are the most important factors affecting both the investment climate and, in general, the development of the economy of any state. Per last years The legal foundations of the Russian tax system have undergone significant transformations, but now the formation of an effective mechanism for resolving disputes between individuals and legal entities and the state continues, including through the improvement of administrative procedures. In these conditions, there is also an improvement in the work of tax authorities on pre-trial settlement of tax disputes. Today, a forum has been opened on the website of the Federal Tax Service, where we are waiting for the readers of your newspaper with proposals for joint improvement of the system of pre-trial settlement of tax disputes.