Frequently asked questions to the tax office. The director was summoned to the Federal Tax Service for a conversation: we are building a line of defense. What it is

Already sent to tax offices for practical use.

The most interesting thing in this letter is the appendices in which the questions are given. They will definitely be asked during the audit - to ordinary employees, accountants, and managers. Moreover, not necessarily in a company whose activities are clearly fictitious. Prepare in advance and think about what answers to give to the tax authorities.

Questions for employees

1. When did you begin to perform duties in your position?

2. What is your education, specialty?

3. What are your job responsibilities?

4. Have you performed similar duties before?

5. Where and with whom did you work before LLC "1"?

6. Who is involved in the selection of suppliers and subcontractors for LLC "1"?

7. How do you search for counterparties, what sources of information do you use when choosing counterparties?

8. Who initiates the conclusion of an agreement with Suppliers, and from whom does the offer to work with a specific supplier come?

9. Is the approval of this or that counterparty your sole decision or a collective one?

10. Are there persons or departments in the organization who are responsible for choosing a particular counterparty? Please indicate them.

11. What responsibilities does your organization have when identifying a supplier?

12. Do you personally know the head of the counterparty organization, under what circumstances, when did you meet?

13. What relationships (friendly, business) unite you?

14. What work (services) did the counterparty organization perform for you, what goods did it supply?

15. Has this organization previously provided similar services for you, performed work, or supplied goods?

16. What actions did you take to establish the business reputation of the counterparty organization?

Signing the contract.

17. Who gives instructions for the preparation of draft agreements?

18. Who in your organization is responsible for preparing the draft agreement, or do you use standard agreements?

19. Do you personally communicate with prospective partners, on whose territory?

20. What questions do you ask during a meeting, what documents do you review?

21. If the counterparty is not located in Moscow or the Moscow region, how do you interact?

22. If necessary, who do you ask for your partner’s contact information?

23. Who coordinates draft agreements for subsequent signing by you?

24. Are there any regulating documents on document flow in the organization?

25. Who is responsible for the quality of supplied goods and materials (fuels and lubricants, spare parts, etc.), services (transport, etc.), works (subcontracting)?

26. Name the program that is used to account for inventory items.

27. How is document flow organized in your Company from the moment the document is received from the supplier until the goods (work, services) are accepted for accounting and reflected in the accounting program?

28. Who has access to the databases 1C-Accounting, 1C Trade, 1C-Warehouse?

29. Have you come across unscrupulous suppliers of goods (works, services); what actions did you take in such cases?

30. Who in LLC "1" is responsible for the safety of inventory items, who keeps records, and what internal documents are used to write off inventory items for their departments for work?

31. Is there a warehouse and where is it located?

32. Who controls the quality and quantity of goods (works, services) supplied?

33. If work is performed by subcontractors, who deals with everyday issues of workers and engineering personnel at the work site?

34. Are you personally present when accepting work from a subcontractor? What documents do you sign?

35. In the event of a defect or violation of construction technology for work performed by a subcontractor, who is responsible for the violations to the Customer, to LLC "1"?

36. Does LLC "1" have a security service or employee who deals with the economic security of the organization? Indicate the name, duties and responsibilities.

37. Specify the official who endorses the documents you are preparing.

38. List the names of the documents you are preparing.

Questions for the manager

1. Who and in what position do you work at LLC "1"?

2. When did you begin performing duties in your position?

3. Who appointed you to this position?

4. Where and with whom did you work before LLC "1"?

5. Have you performed similar duties before or is working at LLC “1” a new professional skill?

6. Do the founders directly interfere with the financial and economic activities of LLC "1"?

7. If the founders interfere in the financial and economic activities of LLC "1", then how does this happen?

8. Do you submit reports on the results of financial and economic activities of LLC "1" to the founders?

9. Do you agree on the choice of counterparties or expenses that need to be incurred with the founders?

10. Who in your organization is responsible for preparing contracts for signing by the parties?

11. Who is involved in the selection of suppliers and subcontractors for LLC "1"?

12. How is the search for counterparties carried out?

13. What sources of information do you use when choosing contractors?

14. How many people in your department search for suppliers?

15. How do you usually communicate with the supplier: by mail, in person, through an intermediary?

16. Describe the process of preparing a contract within an organization when identifying a supplier.

17. Is approval of a particular counterparty a sole or collective decision?

18. If the decision is collective, name the decision makers.

19. If the decision is made individually, do you initiate the conclusion of an agreement with this particular supplier?

20. Are there persons or departments in the organization who are responsible for choosing one or another counterparty? Please indicate them.

21. What responsibilities does your organization have when identifying a supplier?

22. Who determines which suppliers to choose?

23. Who gives instructions for the preparation of draft agreements?

24. Who initiates the conclusion of an agreement with suppliers, and who makes the proposal to work with a specific supplier?

To establish the identity of the counterparty manager and the business reputation of the counterparty organization.

25. Do you personally know the head of the counterparty organization, under what circumstances, when did you meet?

26. What relationships (friendly, business) unite you?

27. What work (services) did the counterparty organization perform for you, what goods did it supply?

28. Previously, did this organization provide similar services for you, perform work, or supply goods?

29. What actions did you take to establish the business reputation of the counterparty organization?

Signing a contract and accounting for goods (works, services).

30. Does the organization have any regulating documents on document flow?

31. Who is responsible for the quantity and quality of supplied goods and materials (fuels and lubricants, spare parts, etc.), services (transport, etc.), works (subcontracting)?

32. Who accepts the primary documents from the supplier (TN, TN, TORG-12, Acts), who signs the document, where the goods (works, services) are accepted according to the document?

33. Who must be present when accepting goods (works, services)?

34. Have you come across unscrupulous suppliers of goods (works, services); what actions did you take in such cases?

35. Who in LLC "1" is responsible for the safety of inventory items, who keeps records?

36. Is there a warehouse and where is it located, who is the storekeeper?

37. If representatives of the Customer are present when accepting work from a subcontractor, who exactly is present and what documents are signed?

38. In the event of a defect or violation of technology for work performed by a subcontractor, who is responsible for the violations to the Customer, to LLC "1"?

39. Who draws up claims from LLC "1" to the subcontractor in the event of a defect or technology violation, and who signs such documents?

40. Does LLC “1” have a security service or employee who deals with the economic security of the organization?

41. On which official’s computer are the 1C-Accounting, 1C-Trade, 1C-Warehouse databases installed?

42. Who has access to the databases 1C-Accounting, 1C-Trade, 1C-Warehouse?

How to behave when talking with an investigator

We have prepared a review of materials on how to behave with tax authorities and investigators during an audit:
  • How to behave during interrogation at the tax office -.
  • Identify behaviors during interrogation. And let’s be honest, a survey of tax officials and investigators is nothing more than an interrogation in practice.
  • There is a forum on our forum where they discuss summoning the director and not interrogating him to the tax office.
  • , if surveys are carried out illegally during the period of suspension of verification?

Select a category: All categories Registration / Taxpayer Identification Number Taxes for individuals Taxes for individual entrepreneurs Taxes for legal entities Submission of reports Payment of taxes and duties Debts Electronic Government services Codes and details Cash registers Inspectorate contacts Complaints and reviews Other

Is there a deadline for receiving a deduction when buying an apartment?

Hello!

There is no statute of limitations for obtaining a tax deduction, i.e. any real estate purchase transactions completed both last year and 5-10 years ago have the same rights to tax refund.

When returning for a long-term period of time, it should be taken into account that the refund is made from taxes paid over the past 3 years. Those. in your case, when submitting a declaration and processing documents, you will need 3-NDFL certificates from all places of work for the past 3 years: 2013, 2014, 2015. If the amount of compensation is more than for this period, then you will need to submit a declaration in subsequent years, until the full amount will be refunded.

14.03.2016

De-registering a car and paying taxes

Good afternoon

The tax office does not register vehicles, but receives information about the owners from the traffic police.

If you sold a car, but they continue to charge you tax on it, then the transaction was completed without deregistering the car, using a simple purchase and sale agreement, after which the new owner did not register the vehicle in accordance with the current rules within 10 days .

To correct this situation, you need to contact the traffic police at the place of registration with an application to deregister the car. You should have the following set of documents with you:

  • Vehicle registration certificate;
  • Sales and purchase agreement and its copy;
  • Receipt for payment of state duty (1050 rubles).
02.02.2016

What certificates are needed for personal income tax reimbursement during treatment?

Good afternoon

To receive a personal income tax deduction for treatment, you need to obtain a certificate in form 2-NDFL from all places of work during the year, if you already have it for January 2015, and in February you registered with the employment center, then you have other certificates it can not be. But if you worked at least one day in February, then you need to receive a new 2-NDFL from your former employer.

You can find a complete list of documents in the article:

However, we draw your attention to the fact that the tax office may require additional documents and it is advisable to clarify this with the Federal Tax Service at the place of registration by telephone or other means.

02.02.2016

How and where is individual entrepreneur registration carried out?

To register as an individual entrepreneur (IP), an individual must contact the tax office or multifunctional center (MFC) at the place of registration (residence).

To perform registration actions you must have with you:

  • passport (also a copy of it)
  • duty payment receipt
  • standard form application approved by the Federal Tax Service of Russia
  • copy of TIN Certificate (if available)
19.12.2015

Where to get a TIN when changing your place of registration

According to the general rules, a Certificate of Registration with the Tax Authority (TIN) is obtained from the tax office at the place of registration (residence).

More detailed information about the obtaining process can be found by reading the material on the TIN.

19.12.2015

How and where to get a TIN

To obtain a Certificate of Registration with the tax authority (this means receiving a TIN), you must contact the tax authority at your place of residence. If you are not sure where exactly it is located, read the article on how to find the tax authority.

To obtain a TIN you will need:

  • Application for registration with the tax authority;
  • A document proving the identity of an individual and his registration at the place of residence.

According to general rules, the registration period is five days.

If you still have questions about the TIN and the process of obtaining it, please read the article TIN for individuals.

19.12.2015

Where and how to pay state fees

Payment of state fees can be done in many ways, including payment using a bank receipt, through an ATM, through Internet banking, through the taxpayer’s account, and that’s not all the ways to pay duties and taxes.

To find out more information, check out the article on our website on how to pay taxes and government duties.

19.12.2015

How can I find out which car is subject to tax?

Good afternoon

In order to find out for which vehicle the tax was charged, you should contact the tax office at your place of registration with a request. Or a more convenient option: register in the taxpayer’s personal account and look at the debts in it. However, registration also requires a visit to the tax office.

If it turns out that the car is registered with the tax office as yours, you will need to provide documents confirming the deregistration of the car.

10.12.2015

How can I get a tax deduction for mortgage interest paid in 2015?

Good afternoon

You can actually get a deduction for the interest you pay for using a mortgage loan.

In your case, the maximum amount to be reimbursed will be 538,698.37 x 13% = 70,030.79 rubles. It should be understood that this amount of deduction is possible only if the employer pays taxes in full and if the amount of taxes paid exceeds the expected deduction.

To receive a deduction, you will need to collect the following package of documents:

  • Certificate 2-NDFL from the employer.
  • Document confirming ownership of the apartment (original and copy).
  • Act of acceptance and transfer of real estate (original and copy)
  • Mortgage agreement (original and copy)
  • Certificate from the bank about the amount of interest paid
  • Documents confirming actual payments (checks, statements)
  • Passport (just in case, make photocopies of all pages)
  • Completed 3-NDFL declaration
  • Certificate of assignment of TIN.

With this set of documents, you go to the tax office at the place of registration and issue a refund or deduction in one of the forms:

Refund to the account you specified— documents are submitted at the end of the current year, i.e. To receive a mortgage interest deduction in 2015, you must contact the tax office in 2016.

Deduction through employer— you contact the tax office with the same package of documents and receive a notification that contains the refund amount and confirms your right to it. You submit this notification to your employer’s accounting department, and it stops paying personal income tax to the budget, instead paying it to you until the entire limit specified in the notification has been spent.

10.12.2015

Is it possible to enter into an agreement with an LLC where the founder is a disqualified person?

Disqualification implies a ban on holding leadership positions if the general director is a person who has not been subject to such sanctions, and the disqualified person is not involved in managing the company, i.e. does not hold leadership positions and is not a member of the board of directors or other governing bodies of a legal entity, then, in accordance with the law, he can be a founder.

We recommend applying for information from the register of disqualified persons and learning more about the reasons for imposing an administrative penalty.

02.12.2015

Alexander, good afternoon!

These actions of employees of the Federal Tax Service are unlawful and violate the requirements of the Federal Law “On State Registration of Legal Entities and Individual Entrepreneurs”, namely

Article 9. Procedure for submitting documents during state registration
1. Documents can be sent to the registration authority by post with a declared value when forwarded with a list of the contents, submitted directly or through a multifunctional center for the provision of state and municipal services (hereinafter referred to as the multifunctional center), sent in the form of electronic documents signed with an electronic signature, with using public information and telecommunication networks, including the Internet, including a single portal of state and municipal services, in the manner established by the federal executive body authorized by the Government of the Russian Federation. Submission of documents to the registration authority directly or through a multifunctional center can be carried out by the applicant or his representative, acting on the basis of a notarized power of attorney, with the attachment of such a power of attorney or a copy thereof, the accuracy of which is certified by a notary, to the documents presented. (paragraph introduced by Federal Law of 05.05.2014 N 107-FZ) (p. 1 in ed. Federal Law of July 28, 2012 N 133-FZ) 1.1. Requirements for the execution of documents submitted to the registration authority are established by the federal executive body authorized by the Government of the Russian Federation. (Clause 1.1 was introduced by Federal Law dated December 30, 2008 N 312-FZ, as amended by Federal Law dated July 19, 2009 N 205-FZ) 1.2. An application, notification or message required for state registration is submitted to the registration authority in the form approved by the federal executive body authorized by the Government of the Russian Federation, and is certified by the signature of the applicant, the authenticity of which must be notarized, unless otherwise established by this paragraph. In this case, the applicant indicates his passport data or, in accordance with the legislation of the Russian Federation, data of another identification document and taxpayer identification number (if available). -FZ) Notarization of the applicant’s signature on the application, notification or message submitted during state registration is not required in the case of: (as amended by Federal Law dated 05.05.2014 N 107-FZ) submission of documents provided for in Article 12 of this Federal Law directly to the registration authority in person by the applicant with the presentation at the same time of a document proving his identity; (paragraph introduced by Federal Law dated 05. 05.2014 N 107-FZ) submission of documents provided for in Articles 22.1, 22.2 and 22.3 of this Federal Law to the registration authority directly or through a multifunctional center by the applicant in person with the simultaneous presentation of a document proving his identity; (paragraph introduced by Federal Law dated 05.05.2014 N 107 -FZ) sending documents to the registration authority in the manner established by paragraph 1 of this article, in the form of electronic documents signed with an enhanced qualified electronic signature of the applicant. (paragraph introduced by Federal Law of 05.05.2014 N 107-FZ) (clause 1.2 introduced by Federal Law dated December 30, 2008 N 312-FZ) 1.3. During state registration of a legal entity, applicants may be the following individuals: a) the head of the permanent executive body of the registered legal entity or another person who has the right to act on behalf of this legal entity without a power of attorney; b) the founder or founders of a legal entity upon its creation; c) the head of a legal entity acting as the founder of a registered legal entity; d) bankruptcy trustee or head of the liquidation commission (liquidator) upon liquidation of a legal entity; e) another person acting on the basis of the authority provided for by federal law, an act of a specially authorized state body or an act of a local government body. (Clause 1.3 introduced by Federal Law No. 312-FZ of December 30, 2008) 1.4. When making changes to the Unified State Register of Legal Entities concerning the transfer of a share or part of a share in the authorized capital of a limited liability company, the applicants may be a member of the company, a founder (participant) of a liquidated legal entity - a member of the company, having proprietary rights to its property or rights of obligations in relation to this liquidated legal entity, the successor of the reorganized legal entity - a member of the company, the executor of the will and the notary. If the company participant, the founder (participant) of the liquidated legal entity - a participant of the company, who has proprietary rights to his property or mandatory rights in relation to this liquidated legal entity, the successor of the reorganized legal entity - a member of the company are legal entities, such an applicant may be the head of the permanent executive body of such a legal entity or another person who has the right to act on behalf of such a legal entity without a power of attorney, as well as an individual, acting on the basis of a notarized power of attorney. The specified power of attorney or a copy thereof, the accuracy of which has been certified by a notary, is attached to the documents submitted to the registration authority. (paragraph introduced by Federal Law dated July 19, 2009 N 205-FZ, as amended by Federal Law dated May 5, 2014 N 107-FZ) (p. 1.4 introduced by Federal Law of December 30, 2008 N 312-FZ) 1.5. When state registration of an individual entrepreneur, the applicant can be an individual applying for state registration or registered as an individual entrepreneur. (Clause 1.5 introduced by Federal Law of December 30, 2008 N 312-FZ)2. The date of submission of documents for state registration is the day they are received by the registering authority.3. On the day of receipt of documents submitted directly to the registration authority, such authority issues a receipt of documents indicating their list and the date of their receipt to the applicant or his representative, acting on the basis of a notarized power of attorney. If documents are submitted to the registration authority through a multifunctional center, this receipt is issued by the multifunctional center to the applicant or his representative acting on the basis of a notarized power of attorney. (as amended by Federal Law No. 107-FZ dated 05.05.2014) Upon receipt by the registering authority of documents sent by post dispatch, a receipt for receipt of documents, if there is a corresponding instruction from the applicant, is sent by the registering authority to the postal address specified by the applicant no later than the business day following the day of receipt of the documents. (as amended by Federal Law dated 05.05.2014 N 107-FZ) Upon receipt by the registering authority documents in the form of electronic documents using public information and telecommunication networks, including the Internet, including a single portal of state and municipal services, a receipt for receipt of documents during the working day following the day of receipt of documents is sent in the form of an electronic document to the address e-mail specified by the applicant. Information about the fact of submission of documents to the registering authority no later than the working day following the day they were received by the registering authority is posted on the official website of the registering authority on the Internet. (paragraph introduced by Federal Law of June 28, 2013 N 134-FZ )(P. 3 in ed. Federal Law of July 27, 2010 N 227-FZ) 3.1. The registration authority ensures recording and storage of all documents submitted in accordance with this Federal Law in the manner established by the federal executive body authorized by the Government of the Russian Federation. (Clause 3.1 introduced by Federal Law dated July 27, 2010 N 227-FZ)4. The registration authority does not have the right to require the submission of documents other than the documents established by this Federal Law.4.1. The registration authority does not check for compliance with federal laws or other regulatory legal acts of the Russian Federation the form of the submitted documents (except for the application for state registration) and the information contained in the submitted documents, except for the cases provided for by this Federal Law. (clause 4.1 introduced by Federal Law No. 312-FZ of December 30, 2008)5. Notarization of documents submitted during state registration is necessary only in cases provided for by federal laws.6. An individual has the right to send written objections to the registration authority regarding the upcoming entry of data about him into the unified state register of legal entities, indicating his passport data or, in accordance with the legislation of the Russian Federation, data of another identification document and taxpayer identification number (if any). Such an objection can be sent to the registration authority by post, submitted directly, sent in the form of an electronic document signed with an electronic signature, using public information and telecommunication networks, including the Internet. When sending an objection by mail, the authenticity of the signature of an individual must be certified by a notary. (Clause 6 introduced by Federal Law of June 28, 2013 N 134-FZ)

You have the right to appeal an illegal refusal to register to a higher division of the Federal Tax Service and/or to court.

Article 25.2. Appeal procedure
1. The decision of the territorial registration authority on state registration may be appealed to a higher registration authority, as well as to the federal executive body authorized in accordance with Article 2 of this Federal Law, by filing a complaint in the manner established by this Federal Law, and (or) appealed in court. The decision of the territorial registration authority to refuse state registration may be appealed to a higher registration authority by filing a complaint in the manner established by this Federal Law. The decision of the territorial registration authority to refuse state registration may be appealed to the court and (or) to the federal executive body authorized in accordance with Article 2 of this Federal Law, only after it has been appealed to a higher registration authority. If the directly superior body for the territorial registration body is the federal executive body authorized in accordance with Article 2 of this Federal Law, the decision to refuse state registration is appealed to the federal executive body authorized in accordance with Article 2 of this Federal Law, and (or) to court. If a decision on a complaint against a decision to refuse state registration is not made by a higher registration authority within the time limits established by paragraph 4 of Article 25.6 of this Federal Law, the decision to refuse state registration may be appealed to the federal body executive power, authorized in accordance with Article 2 of this Federal Law, and (or) to the court.2. A decision made by a higher registration body based on the results of consideration of a complaint against a decision on state registration or refusal of state registration may be appealed to the federal executive body authorized in accordance with Article 2 of this Federal Law and (or) to court. Decision, adopted by the federal executive body authorized in accordance with Article 2 of this Federal Law, based on the results of consideration of the complaint provided for by this article, shall be appealed in court.3. In the event of a judicial appeal against a decision of the registering body, left unchanged by a higher registering body or a federal executive body authorized in accordance with Article 2 of this Federal Law, the period for applying to the court is calculated from the moment when the person who filed the complaint received notification of the decision taken or the decision of the registration authority authorized to consider the complaint. If the person who filed the complaint did not submit additional documents in accordance with paragraph 1 of Article 25.6 of this Federal Law and did not receive notification of the decision made or the decision of the registration body authorized to consider the complaint provided for in this chapter, the period for filing a lawsuit is calculated from the date of expiration of twenty-five working days from the date of filing the complaint. In the event that the person who filed the complaint, within twenty-five working days from the date of receipt of the decision of the registration body authorized to consider the complaint as provided for in paragraph three of paragraph 4 of Article 25.6 of this Federal Law the decision provided for in paragraph four of paragraph 4 of Article 25.6 of this Federal Law, the specified person has the right to appeal the corresponding decision of the registering authority in court.4. The person who filed the complaint, before a decision is made on the complaint, may withdraw it by sending a written application to the registration authority considering the relevant complaint.

Instructions

Decide on the form of delivery of the letter, since its design will depend on this. If the question you are interested in can be easily resolved by a response from the tax service, then select the electronic form of the letter. To fill it out, follow one of the links indicated at the end of the article, depending on whose interests you are protecting. That is, whether you are a taxpayer as an individual or a representative of an organization, individual entrepreneur (person). To resolve serious issues that involve possible appeal for further proceedings (to higher authorities or courts), when you need to keep a copy of the letter and a document confirming its sending, you will need to send a letter with a return receipt.

Now compose the text of the appeal. Such a letter should be written in a business style, excluding emotional displays regarding an issue that is important to you. For the email option, start by addressing the head of your Federal Tax Service with the word “Dear.” His name and patronymic can be found out in the same way as his address, using the search on the Federal Tax Service of the Russian Federation. Describe the essence of the problem and the circumstances surrounding its occurrence. After that, list your requirements, but in a respectful manner, starting this part of the letter with the word “Please.” Sign the letter and date it. For a written request by mail, begin the letter by indicating the initial details of the addressee and sender (with the obligatory message of the taxpayer’s home address, full name and contact telephone number). Place them in the upper right corner of the sheet according to the rules of document flow. Further, the content of the letter will not differ from the version for electronic sending, but here do not forget to put the personal signature of the sender and a transcript in brackets (full name).

For individuals, contacting the Federal Tax Service at their place of residence is extremely simplified, thanks to the new service offered by the tax service. This is the “Taxpayer’s Personal Account” located at https://service.nalog.ru/debt/. Here you can find out your tax debt and contact the tax office simply by filling out an email form, which will be automatically forwarded to the desired office.

To send a letter in electronic form, with the ability to select the sender (legal entity or individual), you can use a special service on the website of the Federal Tax Service, located at http://old.nalog.ru/obr/form.php?r=20061986.

Sources:

  • Website of the Federal Tax Service of Russia
  • appeal to the tax inspectorate

The Federal Law “On the Procedure for Considering Appeals from Citizens of the Russian Federation” gives Russians the right to send letters to any government agencies whose competence includes issues of interest to them. Tax authorities are no exception. The taxpayer has the right to contact the inspectorate at the place of registration or legal address, the regional department or directly to the Federal Tax Service.

You will need

  • - paper;
  • - Printer;
  • - fountain pen;
  • - computer;
  • - Internet access.

Instructions

If you plan to go to the inspection in person or send it by mail, indicate in the first line its name, possibly abbreviated: Federal Tax Service Inspectorate, its number after the hyphen and the city or district where the inspection is located. For example, IFTS-16 for Moscow.
You can also address the letter to the head of the inspectorate or a specific employee. To do this, indicate his position, surname and initials. However, all this does not guarantee that your letter will be handed over for execution to the person to whom you are addressing it.
When submitting an application form on the website of the Federal Tax Service of Russia or a regional office, you can select the body to which you are applying from the drop-down list.

Depending on the content, title your letter: illegal actions, information request, proposal or just an appeal.
In the line below, indicate the subject of the letter: who you are complaining about, indicating at least the official’s place of work, even better - the position and initials, what you want to know about (for example, about the features of applying the simplified taxation system), what you propose.

Next, briefly outline the essence of your appeal: describe the incident that became the reason for your appeal, ask, in accordance with the Federal Law “On the procedure for considering appeals from citizens of the Russian Federation,” to give you clarification on issues of interest and provide a list of them, or to consider your proposal.
If you are responding to a written request from the inspection, begin the text with the phrase “In response to your request No.... dated... I report the following...”. The query output is taken from this document. Next, state your answers to the questions asked by the tax inspector.

Print the letter. Don't forget to date it and sign it. If you are writing on behalf of an organization, print the text on its letterhead and seal it.

When sending a letter through the site, you only need to click the appropriate button and enter the verification code.
You can also send the letter by mail (preferably with a return receipt requested) or personally take it to the inspectorate. In the second case, make a copy of it and ask the inspector who will accept your appeal to make the appropriate mark on it.

Video on the topic

Nowadays, sending a letter to the tax office has become very simple. To do this, you need to use the Taxpayer Information Service (IONS) system. This is software that allows you to access the taxpayer’s personal card via the Internet at the tax office where he is registered.