Procedure for appealing against decisions made by the Federal Tax Service of Russia

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Interaction with the Federal Tax Service of Russia is often accompanied by situations where the taxpayer receives decisions, orders, or notifications containing requirements that must be fulfilled or additional obligations. However, despite the mandatory nature of these acts, there is a right to challenge the tax authority's unlawful actions.

The procedure for appealing includes submitting a complaint to a higher-ranking official or initiating a legal proceeding. The practical application of the right to appeal requires compliance with specific procedural requirements and a sequence of actions. Failure to properly submit a complaint or meet the established deadlines may result in the denial of the claimed rights.

What are the algorithms for protecting the taxpayer's rights in cases of disagreement with the Federal Tax Service of Russia? Which courts handle such cases, and what is the existing judicial practice regarding the challenge of tax authority decisions?

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If you disagree with the FTS decision, the defense algorithm is as follows:

1. The pre-trial stage is mandatory. First, you file a complaint with the higher tax authority (the regional FTS office) through the inspection that issued the decision. You have a month (for an appeal if the decision has not yet entered into force) or a year (for a regular complaint if the decision is already in effect) to do so. While the appeal is being considered, the decision is not enforced, and the money is not deducted or the accounts are not blocked. If the complaint is regular, the enforcement can only be suspended with a bank guarantee. Without this stage, the court will not even accept the claim.

2. What to write in the complaint - clearly state what you disagree with, attach documents, and refer to laws and court practice. The more specific and evidence you provide, the higher the chance of success.

3. The trial stage - if the FTS office refuses or remains silent, you go to court. You file a claim at the location of the tax office within 3 months of receiving the response to your complaint. Attach all the documents, correspondence, evidence of the pre-trial stage, and a receipt for the state fee (50,000 rubles for organizations and 10,000 rubles for individuals as of 2024) to your claim.

4. Court practice - courts are increasingly demanding real evidence from the tax office, rather than just suspicions. If you have transaction documents, employees, and logistics, your chances of winning are high. This is especially true if the tax office has made procedural errors or failed to prove the fictitious nature of the transactions. In recent years, taxpayers have won up to 40% of disputes with proper preparation.

5. Common mistakes - missing deadlines, weak evidence base, lack of references to court practice, and trying to handle everything yourself without a lawyer. Avoid repeating these mistakes - it is better to involve a specialist if the amounts are large or the dispute is complex.

In general, don't delay, keep track of all deadlines, collect documents, and don't be afraid to argue - taxpayers have a real chance to defend their rights.