Pre-trial settlement of tax disputes: subtleties and gaps. Pre-trial procedures for resolving tax disputes Pre-trial dispute resolution by the Federal Tax Service

In 2013, the procedure for appealing decisions and other non-normative acts of tax authorities, actions and inactions of officials underwent significant changes. For the purpose of procedural optimization, the possibility of appealing a decision to a higher official is excluded. Instead, general procedures for submitting a complaint to a higher tax authority may now also apply. The procedure for appealing decisions of the tax authority has also undergone significant specification. However, unresolved issues still remain.

Right to appeal

The composition of persons who have rights of a non-normative nature, actions or inactions of their officials, is deconcretized in the Tax Code of the Russian Federation. This confirms the validity in the tax sphere of the general legal guarantee of each person to appeal decisions, actions or inactions that violate his rights. Any person has the right to appeal, incl. not being according to Art. 9 of the Tax Code of the Russian Federation is a participant in relations regulated by the legislation on taxes and fees. The right to appeal can be exercised if a person believes that the complained non-normative act, action or inaction violates his rights.
From paragraph 1 of Art. 138 of the Tax Code of the Russian Federation it follows that a taxpayer can exercise his right to appeal in two ways:

a) in a higher tax authority (administrative appeal procedure);

The current legislation does not provide any grounds for depriving the right to appeal.
The absence in the Tax Code of the Russian Federation of any mention of the possibility of applying to the prosecutor’s office for protection of one’s rights also does not deprive one of this right.
The right to appeal can be exercised by filing either one or several complaints (subject to compliance with the prohibitions on filing a repeated complaint established in paragraphs 6 and 7 of Article 138 of the Tax Code of the Russian Federation). Complaints regarding the same act or act can be filed either simultaneously or at different times within the established period for appeal.

What acts and whose actions can be appealed according to the rules of the Tax Code?

The condition for appeal is not the taxpayer’s disagreement with the act adopted or the act committed, but the fact that this act or act violated the rights of the taxpayer. This is recognized not only as a violation of the rights granted to the taxpayer by the Tax Code of the Russian Federation, but also as a violation of the rights guaranteed to him as an individual or legal entity by other applicable laws and applicable norms of international law.

The Tax Code of the Russian Federation provides the taxpayer with the right to independently determine which specific act of the tax authority or the act of its official violates his rights and is subject to appeal.

Under an act of a non-normative nature, which can be appealed, in Ch. 19 and 20 of the Tax Code of the Russian Federation is understood as a document of any name (demand, decision, resolution, letter, etc.), signed by the head of the tax authority (his deputy) and relating to a specific taxpayer.

The Tax Code of the Russian Federation does not contain a prohibition on appealing the decision of the tax authority to a higher authority only in that part with which the taxpayer does not agree, since it is he who indicates the grounds for the illegality of the appealed decision.

Not only the operative part, but also the motivational part of a non-normative act of the tax authority can be appealed.

It should be noted that the right to appeal in accordance with Art. 137 of the Tax Code of the Russian Federation is guaranteed only in relation to decisions of tax authorities and the actions of their officials, but does not apply to the results of the activities of other participants in relations regulated by legislation on taxes and fees, incl. other government bodies with confirmed powers in the tax field (financial authorities, internal affairs bodies, etc.), as well as their officials.

The established rules of appeal are not applicable to the actions (inaction) of other employees of tax authorities who are not officials.

The opinion that in this case it is possible to appeal against the actions of such persons as the actions (inactions) of the tax authority itself is legally unfounded. The Tax Code of the Russian Federation clearly delineates the procedure for appealing acts of the tax authority and the actions of its officials, without providing grounds for expanding the scope of application of the established rules and their partial interchange.

An appeal against the actions (inaction) of a tax authority employee who is not its official is permitted in court.

Administrative appeal procedure: general characteristics

The provided administrative appeal procedure provides for the possibility of resolving controversial issues directly between the taxpayer and the tax authority without going to court.

Currently, the Tax Code of the Russian Federation provides for two procedures for administrative appeal to a higher tax authority:

general appeal procedure;
appeal procedure.

A superior tax authority is any organizational structure of the tax authority system that occupies a superior position in relation to the tax authority in question.

Thus, a complaint regarding a non-normative act of a district-level tax inspectorate can be considered not only by the interdistrict tax inspectorate or the Federal Tax Service of Russia for a given subject of the Russian Federation, but also by any other higher structure of the tax authority system.

The norm in para. 3 p. 2 art. 139 of the Tax Code of the Russian Federation should not be considered as limiting the competence of the Federal Tax Service of Russia in the field of considering complaints exclusively to cases of appealing decisions made by higher tax authorities on complaints and appeals. Such a restrictive interpretation will lead to the emergence of an insoluble question about the appropriate higher body competent to consider complaints about the actions or inactions of officials and decisions of higher tax authorities subordinate exclusively to the Federal Tax Service of Russia. The appeal procedure applies to decisions that have not entered into force regarding prosecution for committing a tax offense or refusal to prosecute for committing a tax offense.

The general appeal procedure applies to decisions and other acts of a non-regulatory nature of tax authorities that have entered into force, as well as when appealing actions or inactions of tax authorities. In general, they can be appealed, incl. and acts of a non-normative nature adopted following the consideration of complaints and appeals.

First, a complaint to a higher tax authority and only then to court

From January 1, 2014, in accordance with the requirement of paragraph 2 of Art. 138 of the Tax Code of the Russian Federation, any decisions of tax authorities of a non-normative nature (both taken based on the results of consideration of tax audit materials on the basis of Article 101 of the Tax Code of the Russian Federation, and executed in the manner prescribed by Article 101.4 of the Tax Code of the Russian Federation on facts of tax violations identified by other means), as well as actions or the inaction of their officials can be appealed in court only after their appeal to a higher tax authority. Mandatory pre-trial dispute resolution is not required only when appealing against acts of a non-normative nature adopted following the consideration of complaints or appeals.

Due to the absence of a higher organizational level in the system of tax authorities, administrative appeal procedures are not applied to acts of the Federal Tax Service of Russia, actions or inactions of its officials. To appeal them, only the judicial appeal procedure is applicable.

The requirement to comply with the pre-trial procedure for resolving a dispute is recognized as fulfilled upon proper appeal of the decision of the tax authority, both in the appellate procedure and according to the general rules of administrative appeal. Failure to comply with the established special appeal procedure deprives the taxpayer of the opportunity to refer to the illegality (unfoundedness) of the relevant decision, action or inaction.

The current text of the Tax Code of the Russian Federation does not contain any explanation as to whether what is provided for in paragraph 2 of Art. 139 of the Tax Code of the Russian Federation, the condition is fulfilled if the taxpayer exercises his right to withdraw the complaint, both in full and in part (clause 7 of Article 138 of the Tax Code of the Russian Federation) or if the tax authority makes a decision to leave the filed complaint without consideration (Article 139.3 Tax Code of the Russian Federation). Questions also remain without a direct answer about the admissibility of appealing in court acts of tax authorities, actions or inactions of their officials, previously appealed administratively, but on other grounds, or if the text of the complaint contained only part of the arguments and upon subsequent appeal The content of the complaint was supplemented to the court. The Tax Code of the Russian Federation does not establish direct restrictions, from which it would follow that the decision of the tax authority can be appealed in court only to the extent in which it was appealed to a higher tax authority. The legal regulation of appeal refers specifically to challenging a specific decision or act, and not to specific grounds for challenging (arguments).

However, modern law enforcement practice shows that when going to court, the taxpayer is required to provide information about the results of the appeal to a higher tax authority, and not be limited to just providing formal evidence of sending the complaint to the tax authority.

The Tax Code of the Russian Federation does not limit taxpayers in the grounds declared to a higher tax authority and the court, but at the same time the subject of such requirements is presumed to coincide. Thus, if the decision was challenged in full in administrative and judicial proceedings, albeit on different grounds, the legislative requirement for pre-trial procedure should be recognized as formally complied with. A different interpretation will lead to a limitation of taxpayers’ access to judicial protection not provided for by law. At the same time, an appeal to a higher tax authority in the form of a complaint, in which the decision of a lower tax authority on the relevant episodes was not essentially challenged, and the adoption of a decision on the complaint based on the results of such an appeal by a higher tax authority, in fact, is not a pre-trial settlement of the dispute on these episodes. A formal appeal to a higher tax authority in the form of a complaint, in which the decision of the lower tax authority is not essentially challenged, is not recognized as a pre-trial settlement of a dispute.

Compliance with the procedure for mandatory pre-trial dispute resolution implies the need for special rules for the passage of time limits for going to court. This procedure is provided for in paragraph 3 of Art. 138 of the Tax Code of the Russian Federation, according to which, when applying in accordance with the requirements of paragraph 2 of Art. 138 of the Tax Code of the Russian Federation to a higher tax authority with a complaint, the period for filing a complaint with the court is calculated from the day when the person became aware of the decision taken by the higher tax authority on the relevant complaint, or from the date of expiration of the period allotted to the Tax Code of the Russian Federation for making a decision on the complaint (appeal). ).

With this formulation, this means that the period can be calculated not only from the moment the person officially receives the relevant decision, but also directly from the moment when the person learned about the fact of such a decision. In practice, this may mean that by the time the text of the decision is received, part of the period allotted for appealing to the court (and in exceptional cases, the entire period) will have already expired. Thus, the right to equal conditions for appeal may be violated. In this regard, without denying the right of everyone to appeal against acts and decisions from the moment when it became known about their possible violation of the legal rights and interests of a given person, in our opinion, the legislator should recognize the beginning of the period for filing a complaint with the court against the decision made precisely the moment when a person officially receives the relevant decision.

It is also necessary to clarify the procedure for calculating the deadlines for appealing in cases where the Tax Code of the Russian Federation recognizes the decision as received after a certain period from the date it was sent to the addressee, without requiring mandatory confirmation of the fact of its receipt within this period (this procedure is provided, for example, in paragraph 4 of Art. 31 and paragraph 9 of Article 101 of the Tax Code of the Russian Federation).

General Complaint Rules

Established Art. Art. 139 and 139.1 of the Tax Code of the Russian Federation, the procedure for filing complaints under the appellate and general appeal procedures is largely identical. The problems that may arise at this stage also coincide.

Based on paragraph 1 of Art. 139 and paragraph 1 of Art. 139.1 of the Tax Code of the Russian Federation, complaints are submitted to a higher tax authority through the tax authority, acts of a non-normative nature, the actions or inaction of whose officials are being appealed. And this tax authority is obliged to send it with all materials to a higher tax authority within three days from the date of receipt of the complaint.

The modern presentation of the relevant norms of the Tax Code of the Russian Federation does not exclude the possibility of filing a complaint with the tax authority by sending it by mail or other means that allow recording the moment of transmission.

A guarantee of proper compliance with the established procedure for submitting a complaint is the general rule of Art. 35 of the Tax Code of the Russian Federation, which provides for liability of tax authorities and their officials for unlawful actions or inaction.

In our opinion, as an additional guarantee of an unbiased and timely consideration of the complaint, it would be possible to provide for the right of the taxpayer to independently choose a lower tax authority through which he would like to file a complaint, as well as the right to file such a complaint directly with a higher tax authority. Modern regulatory regulation does not allow such possibilities.

The content of the norms under consideration in their relationship with other regulatory requirements of Ch. 19 of the Tax Code of the Russian Federation allows us to conclude that the tax authority through which the complaint is submitted does not have the right, at its own discretion, to change the higher tax authority chosen by the complainant, which should consider the filed complaint. Modern requirements for the content of a complaint, provided for in paragraph 2 of Art. 139.2 of the Tax Code of the Russian Federation, they do not talk about the need to indicate in it a specific higher authority to whose address it is submitted. Such information may be indicated in the text of the complaint at the request of its submitter on the basis of clause 3 of Art. 139.2 Tax Code of the Russian Federation. Only if there is no such information in the text of the complaint, the tax authority has the right to independently decide on the appropriate authority to consider the filed complaint. However, it should be taken into account that clause 1 of Art. 139 of the Tax Code of the Russian Federation does not provide for the obligation of a lower tax authority that has received a complaint to notify the taxpayer about which higher tax authority it has forwarded the complaint to for consideration. The absence of such information means the impossibility of proper implementation of the provisions provided for in paragraph 7 of Art. 138 of the Tax Code of the Russian Federation the right to withdraw a complaint. An application to withdraw a complaint is submitted to the tax authority considering the relevant complaint, which means that this authority must be known to the person filing it.

Provided by Art. 139.2 of the Tax Code of the Russian Federation, regulatory requirements apply both to the procedure for filing a complaint, subject to filing and consideration according to the general rules of appeal, and by virtue of clause 6 of Art. 139.2 of the Tax Code of the Russian Federation are equally applicable to an appeal filed under the appeal procedure. The provided requirements apply not only to initial complaints, but also to complaints against decisions of a higher tax authority, incl. complaints sent to the Federal Tax Service of Russia.

As in the case of paragraph 1 of Art. 138 of the Tax Code of the Russian Federation, in the text of Art. 139.2 of the Tax Code of the Russian Federation, the legislator did not provide for a direct prohibition of the established requirements in relation to complaints filed through the judicial appeal procedure. Such a limitation on the validity of the article can be seen from the general norm of paragraph 4 of Art. 138 Tax Code of the Russian Federation.

Norm clause 1 art. 139.2 of the Tax Code of the Russian Federation allows for the possibility of filing a complaint in simple written form. The Tax Code of the Russian Federation does not establish any restrictions on the minimum and maximum volume of a complaint, the acceptable format and its execution. Based on the provisions established in paragraph 1 of Art. 138 of the Tax Code of the Russian Federation, legal definitions of the concepts of “complaint” and “appeal”, these documents are stylistically presented in the form of an appeal.

The Tax Code of the Russian Federation does not require the mandatory designation of the name of the complaint being filed. Errors or inaccuracies made in the name of the filed complaint, if the procedure for filing it is properly followed, are not considered sufficient grounds for leaving it on the basis of Art. 139.3 of the Tax Code of the Russian Federation without consideration and should not interfere with its consideration on the merits.

Failure to comply with the provisions of paragraph 1 of Art. 139.2 of the Tax Code of the Russian Federation requirements for the need to sign a complaint, in accordance with paragraphs. 1 clause 1 art. 139.3 of the Tax Code of the Russian Federation is a sufficient basis for the higher tax authority to leave the complaint without consideration.

When filing a complaint directly by the person appealing the relevant decision or act, the Tax Code of the Russian Federation does not require the mandatory attachment to the complaint of documents confirming the identity or authority of the person who signed the complaint. A different procedure is provided for in paragraph 4 of Art. 139.2 of the Tax Code of the Russian Federation for cases of filing a complaint by an authorized representative.

Norm clause 2 art. 139.2 of the Tax Code of the Russian Federation lists the information to be included in the complaint. The provided list is not exhaustive, and the text of the complaint may be based on paragraph 3 of Art. 139.2 of the Tax Code of the Russian Federation is supplemented with other information necessary for its timely consideration.

Based on clause 2 of Art. 139.2 of the Tax Code of the Russian Federation the complaint shall indicate:

last name, first name, patronymic and place of residence of the individual filing the complaint, or name and address of the organization filing the complaint;
the appealed act of the tax authority of a non-normative nature, actions or inaction of its officials;
the name of the tax authority whose non-normative act, actions or inaction of whose officials are being appealed;
the grounds on which the person filing the complaint believes that his rights have been violated;
requirements of the person filing the complaint.

At the same time, failure to comply with the established requirements is not considered a sufficient reason for leaving on the basis of Art. 139.3 of the Tax Code of the Russian Federation such a complaint is not considered. A complaint that does not contain everything provided for in paragraph 2 of Art. 139.2 of the Tax Code of the Russian Federation, data is subject to consideration by a higher tax authority without any restrictions. The revealed fact of incomplete indication of the necessary information in the text of the complaint cannot be eliminated during the consideration of the complaint by a higher tax authority. Norm clause 1 art. 140 of the Tax Code of the Russian Federation provides the opportunity for the complainant to submit additional documents confirming his arguments, but not to supplement or clarify the text of the complaint itself. At the same time, as a detailed analysis of those contained in paragraph 2 of Art. 139.2 of the Tax Code of the Russian Federation of requirements for the content of a complaint, incomplete or inaccurate indication in its text of most of the listed information clearly should not lead to the impossibility of considering the complaint itself on the merits. The missing information, as a rule, can be obtained by a higher tax authority from the text of the appealed decision itself or from other information sources and databases at its disposal.

It should also be noted that, for example, provided for in paragraphs. 1 item 2 art. 139.2 of the Tax Code of the Russian Federation, the requirement for mandatory indication of the surname and patronymic of the complainant may not be feasible for individuals due to the fact that they do not have them due to relevant national customs or other reasons. The absence (non-indication) of a surname or patronymic of an individual is also permitted by the currently applied Administrative Regulations of the Federal Migration Service for the provision of public services for the issuance and replacement of a passport of a citizen of the Russian Federation, identifying the identity of a citizen of the Russian Federation on the territory of the Russian Federation (approved by Order of the Federal Migration Service of Russia dated November 30, 2012 N 391). This Regulation allows, in certain cases, the possibility of not filling in the details “last name” and “patronymic” when registering a passport for a citizen of the Russian Federation.

Certain discrepancies in practice are also possible regarding the fulfillment of the requirement to indicate the address of the organization. The Tax Code of the Russian Federation does not clarify whether this should be the address of state registration or whether it is possible to indicate the address (one of the addresses) of the permanent location of the organization. In the absence of a direct prohibition in the Tax Code of the Russian Federation, it can be assumed that indicating any of these addresses is acceptable.

In order to fulfill the requirements of paragraphs. 2 p. 2 art. 139.2 of the Tax Code of the Russian Federation, in case of appealing a decision, it is sufficient to indicate its details (date and number of the decision). The text of the appealed decision can be classified as documents confirming the arguments of the person filing the complaint. On this basis, a copy of such a decision may be in accordance with paragraph 5 of Art. 139.2 of the Tax Code of the Russian Federation is attached to the text of the complaint. Norm pp. 3 p. 2 art. 139.2 of the Tax Code of the Russian Federation does not require mandatory indication of the position or surname, name and patronymic of the official whose actions or inactions are being appealed. Such data may be indicated in the text of the complaint on the basis of clause 3 of Art. 139.2 of the Tax Code of the Russian Federation as relating to the information necessary for the timely consideration of the complaint.

Proper fulfillment of the requirements of paragraphs. 4 p. 2 tbsp. 139.2 of the Tax Code of the Russian Federation requires an indication in the text of the complaint not only of the circumstances that led to the violation of rights and the method of their violation, but also of a listing of the violated rights themselves and/or the norms of laws and other regulations that granted the corresponding right to a given person. The Tax Code of the Russian Federation does not exclude the possibility of appealing against violated rights, both those provided for directly in the text of the Tax Code of the Russian Federation and other acts of legislation on taxes and fees, and rights guaranteed by other acts of legislation, incl. applicable rules of international law. The wording specified in the complaint in accordance with paragraphs. 5 p. 2 art. 139.2 of the Tax Code of the Russian Federation, the person’s requirements, obviously, must be correlated with those provided to the higher tax authority in paragraph 3 of Art. 140 of the Tax Code of the Russian Federation with the possibilities of making a decision on it. This part of the complaint may also indicate the need to adopt the provisions provided for in paragraph. 2 and 3 paragraphs 5 art. 138 of the Tax Code of the Russian Federation decisions to suspend the execution of the appealed act or the commission of the appealed action. It is not excluded that the requirements may also include the need to bring the guilty officials to justice under Art. 35 Tax Code of the Russian Federation.

At the same time, taking into account the fact that the modern procedure for considering received complaints (Article 140 of the Tax Code of the Russian Federation) does not provide for limiting the higher tax authority when making a decision to the limits of the requirements stated in the complaint, improper fulfillment of the requirements of paragraphs. 5 p. 2 art. 139.2 of the Tax Code of the Russian Federation also cannot be recognized as an insurmountable obstacle to considering the complaint on the merits and making a decision on it.

Providing in paragraph 3 of Art. 139.2 of the Tax Code of the Russian Federation, the possibility of supplementing the text of the complaint with other information necessary for the timely consideration of the complaint, the legislator leaves the question of their permissible content at the discretion of the appellant. In particular, the text of the Tax Code of the Russian Federation does not specify whose telephone numbers, fax numbers and email addresses can be indicated in the text of the complaint. In any case, indicated in the text of the complaint filed on the basis of clause 3 of Art. 139.2 of the Tax Code of the Russian Federation, additional information must be obtained legally and not have corresponding restrictions on its distribution. In particular, the indication of such data should not violate the legal regime established by Federal Law of July 27, 2006 N 152-FZ “On Personal Data”.

Based on clause 3 of Art. 139.2 of the Tax Code of the Russian Federation, the text of the complaint may, for example, indicate the specific higher tax authority to whom the complaint is being filed, the names of positions, surnames, first names and patronymics of specific tax authorities whose actions or inactions are being appealed. When appealing a decision of the tax authority in pursuance of what is established in paragraph 4 of Art. 140 of the Tax Code of the Russian Federation, the conditions in the text of the complaint may indicate the reasons why it was impossible to timely submit the documents attached to the complaint on the basis of clause 5 of Art. 139.2 Tax Code of the Russian Federation. Based on clause 5 of Art. 139.2 of the Tax Code of the Russian Federation, documents confirming the arguments of the person filing the complaint may also be attached to the complaint.

The documents attached to the text of the complaint must obviously correspond to that part of the complaint in which, in accordance with paragraphs. 4 p. 2 tbsp. 139.2 of the Tax Code of the Russian Federation indicates the grounds on which the person filing the complaint believes that his rights have been violated. A reference in the text of the complaint to the relevant document can be considered as a sufficient basis for classifying such a document for the purposes of paragraph 5 of Art. 139.2 of the Tax Code of the Russian Federation to the category of confirming the arguments of the person filing the complaint.

For example, the following may be attached to the text of the complaint:

a) an act of a non-normative nature (including a decision of the tax authority), which, in the opinion of the applicant, violates his rights;

b) documents that record the actions (inaction) of the officials who conducted the inspection; c) primary documents confirming the applicant’s position.

The Tax Code of the Russian Federation does not provide for any restrictions on the number and format attached to the complaint on the basis of clause 5 of Art. 139.2 of the Tax Code of the Russian Federation of documents. On this basis, it can be assumed that documents submitted in electronic form may be attached to the text of a written complaint. Parts of the document necessary for consideration can be visually highlighted. The possibility of attaching documents in the form of excerpts or extracts is not excluded.

Documents not attached to the complaint when it was filed may be submitted by the complainant on the basis of clause 1 of Art. 140 of the Tax Code of the Russian Federation until a decision is made on it.

Submission by the complainant of additional documents both at the stage of its filing and during its consideration is advisable only if the requirements of paragraph 4 of Art. 140 Tax Code of the Russian Federation. An indication of the reasons why it was impossible to timely submit documents to the tax authority whose decision is being appealed can be included directly in the text of the complaint on the basis of clause 3 of Art. 139.2 of the Tax Code of the Russian Federation as information necessary for the timely consideration of the complaint or issued in the form of an explanatory note to the documents submitted after filing the complaint.

If a complaint is filed by an authorized representative of a person appealing an act of a tax authority of a non-normative nature, actions or inaction of its officials, in accordance with the requirement of clause 4 of Art. 139.2 of the Tax Code of the Russian Federation, documents confirming the authority of this representative are also attached to the complaint.

The modern formulation of this requirement in the context of other regulatory requirements of Ch. 19 of the Tax Code of the Russian Federation (primarily paragraph 1 of Article 139.2 and paragraph 1 of paragraph 1 of Article 139.3 of the Tax Code of the Russian Federation) seems to be insufficiently correct and causes certain problems of law enforcement. So, based on paragraphs. 1 clause 1 art. 139.3 of the Tax Code of the Russian Federation, one of the grounds for leaving a complaint without consideration is the absence of documents attached to the complaint, drawn up in the prescribed manner, confirming the authority of the representative to sign it. However, in paragraph 4 of Art. 139.2 of the Tax Code of the Russian Federation states that it is necessary to attach documents confirming the authority of the representative to the complaint if this person files a complaint. It is likely that in this case the legislator unreasonably recognized the procedures for signing a complaint and filing it as absolutely identical. But we should not exclude the situation when an authorized representative files a complaint signed not by the representative, but by the complainant himself. It is also possible to formalize the authority of the representative to sign the complaint and to submit it using different documents. In addition, paragraph 1 of Art. 139 of the Tax Code of the Russian Federation does not directly indicate the need for mandatory personal filing of a complaint with the tax authority. The complaint can be sent to the tax authority and by post. In this case, it is not always possible to establish who exactly acted as its sender.

It should also be noted that if a complaint is filed by an authorized representative of the Tax Code of the Russian Federation, it does not require him to submit documents confirming his identity. For this reason, check that when filing a complaint the requirements of paragraph 4 of Art. 139.2 of the Tax Code of the Russian Federation and documents are attached to the complaint confirming the authority of the representative of the person filing it, and not another person, it can be very difficult.

Providing additional documents after filing a complaint

Norm clause 1 art. 140 of the Tax Code of the Russian Federation allows for the possibility of submitting to a higher tax authority additional documents not attached by the complainant to its text, on the basis of clause 5 of Art. 139.2 Tax Code of the Russian Federation. Submission of additional documents is advisable only if the conditions of clause 4 of Art. 140 of the Tax Code of the Russian Federation on the need to substantiate the reasons for late submission of documents. Taking into account the fact that the review is carried out as required by paragraph 2 of Art. 140 of the Tax Code of the Russian Federation, without the direct participation of the complainant in this procedure, it is advisable to indicate the reasons for the untimely submission of documents in writing in the form of an explanatory note attached to them.

Requirements for documents transferred on the basis of clause 1 of Art. 140 of the Tax Code of the Russian Federation, the same as for the documents attached to the text of the complaint on the basis of clause 5 of Art. 139.2 Tax Code of the Russian Federation.

The Tax Code of the Russian Federation does not explain the procedure for transferring additional documents to a higher tax authority. It can be assumed that such documents can be sent to a higher tax authority through the tax authority, acts of a non-normative nature, the actions or inactions of whose officials are being appealed, or transferred by the complainant directly to the higher tax authority considering his complaint.

The fact of presentation on the basis of paragraph 1 of Art. 140 of the Tax Code of the Russian Federation, additional documents, regardless of their number and content, are sufficient grounds for a possible extension on the basis of paragraph. 1 or 2 p. 6 tbsp. 140 of the Tax Code of the Russian Federation, the period for considering a complaint.

Withdrawing a complaint

Norm clause 7 art. 138 of the Tax Code of the Russian Federation provides the person who filed the complaint with the right to withdraw it, and also explains the consequences of exercising this right. The person who filed the complaint, before making a decision on the complaint, may withdraw it in whole or in part by sending a written application to the tax authority considering the relevant complaint. Withdrawal of a complaint deprives the person who filed the corresponding complaint of the right to re-file a complaint on the same grounds. Granting an authorized representative the right to perform certain actions, in accordance with current legislation, does not deprive the person of the right to perform these actions independently. Therefore, if a complaint is filed by an authorized representative, the right to withdraw it should be granted both to the representative himself and to the person on whose behalf the complaint is filed. Modern presentation of paragraph 7 of Art. 138 of the Tax Code of the Russian Federation does not take this feature into account.

The prohibition on re-submitting the same complaint applies incl. in cases of filing the same complaint with another higher tax authority. By establishing a ban on re-filing a complaint, the legislator does not clarify whether cases of specification, reformulation or addition of the grounds on which the person filing the complaint believes that his rights have been violated will be considered the same grounds for appeal.

Also, the effect of the prohibition in relation to a complaint providing for the same grounds of appeal as a previously withdrawn appeal is not explained.

It would also be advisable to include in the text of the Tax Code of the Russian Federation the obligation of the tax authority to confirm in one way or another the fact that it has received an application to withdraw a complaint. The need for such confirmation becomes particularly relevant given the fact that, in contrast to the procedure for filing a complaint, which is submitted according to the rules and within the time frame provided for in paragraph 1 of Art. 139 of the Tax Code of the Russian Federation, an application to withdraw the complaint, as expressly stated in paragraph 7 of Art. 138 of the Tax Code of the Russian Federation, is submitted directly to the tax authority considering the relevant complaint.

Re-submitting a complaint

Provided for in paragraph 6 of Art. 138 of the Tax Code of the Russian Federation, the deadlines for repeated appeals are applied in cases of repeated filing of a complaint due to leaving the initial complaint without consideration (clause 3 of Article 139.3 of the Tax Code of the Russian Federation) or withdrawal of the initial complaint by the person who filed it (clause 7 of Article 138 of the Tax Code of the Russian Federation).

According to paragraph 6 of Art. 138 of the Tax Code of the Russian Federation, repeated filing of a complaint (appeal) is made within the time limits established by this chapter for filing the corresponding complaint.

A certain failure of the textual presentation of the norm in question chosen by the legislator leaves the possibility for differing interpretations of its meaning. At the same time, it can be assumed that the purpose of this rule was still to establish a ban on prolonging the period of appeal when filing a second complaint, and not to create conditions for calculating such terms anew.

By determining the deadlines for filing a repeated complaint, this rule does not cancel the established in paragraph 7 of Art. 138 of the Tax Code of the Russian Federation and clause 3 of Art. 139.3 of the Tax Code of the Russian Federation prohibits the re-filing and consideration of a complaint containing the same grounds for appeal as the initial complaint.

Peculiarities of filing complaints by members of a consolidated group of taxpayers

In paragraph 3 of Art. 139 and paragraph 3 of Art. 139.1 of the Tax Code of the Russian Federation defines the features of appealing decisions of tax authorities made based on the results of consideration of materials from a tax audit of a consolidated group of taxpayers. Such decisions can be appealed by the responsible participant of this group or independently by another participant of this group in terms of bringing such participant to responsibility for committing a tax offense.

These rules should not be regarded as limiting the right of members of a consolidated group of taxpayers to appeal against other non-normative acts of tax authorities, as well as actions or inactions of their officials. They have the right to do this, following the general rules.

The failure of the presentation of the norms under consideration is also seen in the fact that in their modern presentation they do not mention the possibility of a responsible participant in a consolidated group of taxpayers filing a complaint regarding holding one or more group members accountable for committing a tax offense. The alternative to filing a complaint by a responsible member of this group or independently by a member of this group, provided for in the modern text of the norm, actually means that an appeal by one of the group members against holding him accountable for committing a tax offense deprives the responsible member of this group of the opportunity to appeal this decision on other grounds. It would also be advisable to provide for the right of a responsible participant in a consolidated group of taxpayers to appeal the decision by filing, at his choice, either one or several complaints in terms of holding specific participants accountable for committing a tax offense.

In relation to the general administrative appeal procedure, the norm of paragraph 3 of Art. 139 of the Tax Code of the Russian Federation mentions the possibility of its application exclusively in relation to such decisions that have not been appealed. The established restriction, in our opinion, does not mean a ban on the very possibility of appealing those decisions to prosecute or refuse to prosecute, which have already been previously appealed in the appeal regime. Such decisions may be appealed, incl. on grounds not specified in the appeal. Restricting the right to appeal in this situation would lead to an inevitable unjustified restriction of the rights of the taxpayer.

This norm does not provide for the possibility of an independent appeal by one of the participants in the consolidated group of taxpayers regarding the decision relating to him to refuse to hold him accountable.

From the new edition of Art. 138 of the Tax Code of the Russian Federation excluded the norms that previously explained the peculiarities of the judicial procedure for appealing by a participant of a consolidated group of taxpayers the decision of the tax authority to hold him accountable for committing a tax offense. The implementation of this right provided for in paragraphs. 2 clause 7 art. 25.5 of the Tax Code of the Russian Federation, is now carried out according to the general rules of appeal. At the same time, the Tax Code of the Russian Federation no longer provides for the obligation of a participant in a consolidated group of taxpayers to notify the other participants of this group about the fact of applying to an arbitration court and about judicial acts adopted in connection with this.

Since 2014, there has been a mandatory procedure for the pre-trial settlement of tax disputes (including disputes related to taxpayers’ disagreement with decisions of tax authorities based on the results of tax audits, acts of tax authorities of a non-regulatory nature and the actions or inactions of its officials). Let us outline the main stages of pre-trial appeal.

Thanks to the Federal Law of July 2, 2013 No. 153-FZ, from January 1, 2014, a pre-trial appeal procedure has been in effect for the entire category of tax disputes.

The taxpayer's action algorithm is as follows

Stage 1. Drawing up a complaint (appeal)

Depending on the appeal procedure, complaints are divided into appeal and general complaints. If an appeal is made against a decision of a tax authority that has not entered into force, such a complaint is called an appeal (clause 9 of Article 101 of the Tax Code of the Russian Federation), and if the decision has entered into force - a complaint.

What lines should the complaint (appeal) be made in?

For an appeal, the deadline is one month from the date of delivery of the appealed decision of the tax authority. For a decision of the tax authority that has entered into force, the complaint must be filed within one year from the date of the appealed decision (Clause 2 of Article 139 of the Tax Code of the Russian Federation).

Important!

In accordance with paragraph 2 of paragraph 1 of Article 139.3 of the Tax Code of the Russian Federation, a higher tax authority leaves the complaint without consideration in whole or in part if it establishes that the complaint was filed after the expiration of the deadline for filing a complaint established by the Tax Code of the Russian Federation and does not contain a petition for its restoration or restoration of the missed deadline for filing a complaint was denied.

Example

The decision contested by the taxpayer was made by the tax inspectorate on February 18, 2013, and handed over to the taxpayer’s representative on February 20, 2013.

Consequently, the contested decision enters into legal force within a month from the date of delivery, that is, March 20, 2013. In this case, the taxpayer can file an appeal with a higher tax authority before March 20, 2013, or a complaint against the decision that has entered into legal force inspectorate by 02/18/2014. The taxpayer sent the complaint by postage with declared value on 12/11/2014.

Thus, the taxpayer violated the deadline for appealing the inspector’s decision, established by the provisions of Article 139 of the Tax Code of the Russian Federation. Taking into account the above, as well as the absence of a request from the taxpayer to restore the missed deadline for filing a complaint, the Moscow Office of the Federal Tax Service of Russia left the complaint without consideration (decision of the Moscow Arbitration Court dated 05/07/2015 No. A40-211031/2014).

The absence of reasons to restore the deadline may serve as a basis for refusing to satisfy the application at a court hearing in the court of first instance, since by virtue of clause 1 of Article 115 of the Arbitration Procedure Code of the Russian Federation, persons participating in the case lose the right to perform procedural actions with the expiration of procedural deadlines.

Valid reasons for missing a deadline include circumstances of an objective nature that are independent of the applicant, that are beyond his control, provided that he observes the degree of care and diligence that was required of him in order to comply with the established procedure (decision of the Autonomous District Court of the Yamalo-Nenets Autonomous Okrug dated January 30, 2015 . No. A81-6309/2014).

In this case, the courts may recognize the missed deadline as valid due to the insignificance of its violation, and also if a similar decision has previously been challenged (decision of the Administrative Court of the Krasnodar Territory dated January 25, 2016 No. A32-30739/2015).

Pre-trial tax disputes constitute a significant part of all disputes related to appeals against actions or acts of officials of the Federal Tax Service. The pre-trial procedure for the consideration of disputes has independent legal regulation, is carried out according to a special procedure and is subject to a number of special rules.

The procedure for pre-trial settlement of tax disputes: is it mandatory, what is it?

Tax Code of the Russian Federation (hereinafter referred to as the Tax Code) in Art. 137 provides for two different options for taxpayers to protect rights that they believe are violated by the actions (or inaction) of tax officials, as well as their acts (including those imposing liability and corresponding penalties).

One of them is to apply to a judicial authority to challenge illegal actions and decisions, while the other involves pre-trial settlement of controversial issues in the form of sending a corresponding complaint to the Federal Tax Service, which is superior to the one whose decisions are being appealed. Tax legislation does not provide for other methods of pre-trial protection of the rights of taxpayers (both ordinary citizens and business entities).

Compliance with pre-trial order on the basis of clause 2 of Art. 138 of the Tax Code is mandatory.

Moreover, it also has two forms, used depending on two factors:

Entry of a non-normative act into legal force.
The nature of decisions and actions that are subject to appeal.

So, on the basis of paragraph 1 of Art. 138 of the Tax Code, there are features of pre-trial tax disputes regarding appealing the act of the Federal Tax Service inspectorate on bringing a person to justice (or refusing to do so), which has not yet acquired legal force, and all other decisions and actions of tax authorities. In the first case, an appeal must be filed; other disputes require filing a simple complaint.

Pre-trial dispute resolution procedure: stages

The process of resolving a dispute of the category under consideration on the basis of Art. 139, 139.1, 139.3 and 140 Tax Code consists of the following stages:

formation and submission of a complaint, which, although carried out to a higher authority (most often to the regional department of the Federal Tax Service), is done through the body that is a party to the dispute;
making a decision on accepting a complaint for consideration or refusing to consider it substantively due to legal circumstances;
notification of the interested parties (and, first of all, the applicant) about the time of consideration of the dispute on the merits, the date and place of the meeting;
presentation by the applicant of additional evidence, arguments and explanations;
requesting additional materials related to the case from a lower authority;
direct consideration;
making a reasoned decision on a pre-trial tax dispute;
delivery of a written decision to the applicant.

The deadlines established by law play an important (and sometimes decisive) role in the process of pre-trial dispute resolution. For example, a complaint can be filed only before the expiration of a year from the date of violation of rights, and an appeal can be filed before the decision enters into force. The complaint is forwarded to the competent authority within 3 days, within the same period the applicant must be given or sent a final decision on the complaint.

Consideration of the complaint on its merits

Compliance of the submitted complaint with the requirements of Art. 139.2 and 139.3 of the Tax Code is the basis for its adoption and consideration of the dispute on the merits. As a general rule, the resolution of the case by virtue of paragraph 2 of Art. 140 of the Tax Code is carried out in the absence of the applicant (which does not prevent him from attending the examination on his own initiative) on the basis of those materials that were presented by the tax authority and the person appealing his actions.

The general period for consideration of cases of this category in pre-trial order on the basis of paragraph. 2 clause 6 art. 140 of the Tax Code is 15 days from the date of receipt of the complaint by the tax authorities (incoming date of registration of the complaint or postal service stamp with the date of delivery). However, by decision of the head of the body, it can be extended once for the same period. An exception is a complaint against an act by which a person was held accountable, in this case the period is set at 1 month (paragraph 1, paragraph 6, article 140 of the Tax Code).

The consideration ends with the adoption of a reasoned decision in accordance with paragraph 3 of Art. 140 NK:

refusal to satisfy the applicant's demands;
on declaring an act illegal and subject to cancellation or amendment;
on declaring actions (inaction) and subsequent decisions illegal;
on changing or canceling the decision of the body in a certain part.

Only after this procedure is completed is further legal appeal possible.

Results

The mandatory procedure for pre-trial resolution of tax disputes must meet the requirements of tax legislation (Section VII of the Tax Code). The basis for starting a review of a decision or action of a tax authority is a complaint from an interested person, based on the results of consideration of which a higher tax authority makes one of the decisions provided for by the Tax Code.

Zdmitrovich Alexandra Sergeevna, Marchenkova Veronika Yurievna, Tsvetkova Natalya Evgenevna,

3rd year students of the Faculty of Law

Federal State

educational budgetary institution

higher professional education

"Financial University

under the Government of the Russian Federation"

Contact phone: 8 968 895 30 32

Email: leksy07@ mail. ru

Section: Legal support for the financial activities of the state

Pre-trial settlement of tax disputes: current status and development prospects.

This article is devoted to the problems arising in the field of pre-trial settlement of tax disputes. The work highlights the shortcomings of the existing mechanism, analyzes the current state, prospects, and suggests ways to solve problems that arise in practice.

This article is devoted to problems arising in the area of pre-trial settlement of tax disputes. In this work are noted shortcomings of the existing mechanism, analyzed the current situation, prospects and ways of solving problems arising in practice.

Key words: pre-trial procedure for resolving tax disputes, mediation, tax authorities, taxpayers, appeal, desk and field audits, tax legislation, draft law.

The pre-trial procedure for resolving tax disputes has been in effect in the Russian Federation since the beginning of 2009. This procedure includes appealing decisions made based on the results of audits by tax authorities to a higher authority.

Pre-trial settlement of tax disputes is a set of measures provided for by the legislation of the Russian Federation on taxes and fees, the legislation of the Russian Federation on the consideration of citizens' appeals and internal departmental acts, carried out by officials of tax authorities in an administrative manner, in order to resolve a tax dispute before trial.

To begin with, we should briefly consider the existing procedure for pre-trial settlement of tax disputes.

Currently, in accordance with Art. 101 of the Tax Code of the Russian Federation, pre-trial regulation is carried out for offenses identified during desk and field inspections.

According to paragraph 5 of Art. 101.2 of the Tax Code of the Russian Federation, a decision to bring / refuse to bring to justice for committing an offense in the tax sphere can be challenged in court only after appealing it to a higher tax authority. The period for applying to the court is calculated from the day when the person in respect of whom this decision was made became aware of its entry into force.

It follows from this that the taxpayer, when going to court, must confirm the fact of going through the process of pre-trial settlement of the dispute that has arisen: the application to the court should be accompanied by a document that confirms the fact of applying to a higher tax authority to appeal an already made decision. If such information is not provided, the court will not consider the application. However, the refusal does not deprive the applicant of the opportunity to re-apply after going through the pre-trial dispute resolution procedure.

There is no mechanism for considering complaints and making decisions on them in the Tax Code of the Russian Federation. Articles 140 and 141 regulate only the main points. Thus, based on the results of consideration of an appeal against a decision or a complaint against an inspection act, a higher tax authority or a higher official has the right to: - leave the decision unchanged and the complaint unsatisfied; - cancel or change the decision in whole or in part and make a new decision (cancel the inspection report); - cancel the appealed decision and terminate the proceedings. The decision of the tax authority (official) on the complaint is made within one month from the date of its receipt. This period may be extended by no more than 15 days to request the necessary documents (information). The decision is notified in writing to the person who filed the complaint within three days from the date of its adoption (clause 3 of Article 140 of the Tax Code of the Russian Federation). If a higher tax authority has violated the deadline for considering an appeal, the organization, without waiting for the results of consideration of its complaint, has the right to go to court to appeal the decision of a lower tax authority.

World practice gives us many examples of legislative enshrinement of mediation. Thus, in the USA, Canada, Great Britain and Germany, 80% of disputes are resolved through mediation, without going to court, without the intervention of the police or other government bodies. The current experience of Germany in this area has made it possible to once again confirm the high efficiency of this method for pre-trial dispute resolution.

IN Germany mediation is harmoniously integrated into the justice system. Pre-trial consideration and resolution of tax disputes by appealing decisions of tax authorities is regulated by the Regulation (law) “On the procedure for collecting taxes, fees and duties” (part seven, § 347–367) dated 03/16/1976 (as amended on 07/30/2009) . All decisions made by tax and financial departments and local financial authorities on the basis of the Regulations “On the procedure for collecting taxes, fees and duties” can be appealed pre-trial. Thus, in Germany, unlike the Russian Federation, the pre-trial appeal procedure applies not only to decisions to prosecute or refuse to prosecute for a tax offense, but to literally all acts adopted by the tax administration. It should be noted that pre-trial appeal is a mandatory procedure for filing a complaint with the appropriate court.

A pre-trial appeal of an administrative act is formalized in the form of an objection (protest). It is addressed to the tax authority that issued the act being appealed. The decision on the objection is made by a special unit for the consideration and resolution of pre-trial complaints of the same tax authority. The objection must be admissible in nature and duration, as well as justified.

Pre-trial appeal, as stated above, must be carried out on time. If a pre-trial complaint is received by the tax authority late, it is refuted without consideration.

The deadline within which the tax authority is obliged to consider the complaint is not established by law. If the consideration is delayed, the taxpayer has the right to appeal to the court with a complaint about the inaction of the tax authority. But this can be done no earlier than 6 months after filing an objection or due to emergency circumstances. As a result, only the court, by its decision, has the right to set a final deadline for the tax authority to consider the pre-trial complaint.

Despite the filing of an objection, the appealed act is executed after the expiration of a month. To avoid this, the taxpayer has the right to apply to suspend the execution of the appealed act. The tax authority may also suspend execution of the decision until the final consideration of the objection on its own initiative. However, this procedure is applicable only within the framework of pre-trial appeal.

Another illustrative example is the USA. In America, negotiations are more common, and many of them actually end successfully, with only about 10% of disputes reaching court.

In practice, approximately 95% of disputes between the Tax Service and taxpayers are resolved pre-trial by mutual agreement.

The US Internal Revenue Service is a structural unit of the US Department of the Treasury, however, given the availability of rule-making competencies, as well as independence in the exercise of its powers, it should be considered an agency.

The service has a specialized department that considers complaints from taxpayers as part of the pre-trial procedure. The department is formally part of the service itself, but in fact does not depend on it. If the taxpayer does not agree with the decision, he is sent a “ninety-day letter” notifying him of the impossibility of further resolving the dispute within the pre-trial regime.

As part of the administrative procedure, taxpayers have the right to appeal any actions and decisions of the Internal Revenue Service, and at various stages of the settlement procedure, agreements may be entered into that may change the legally binding tax obligations of taxpayers.

The practice of out-of-court appeal allows tax claims to be settled fairly and quickly, reducing the burden on the courts. According to Diana Ryan, head of the IRS Office of Appeals, taxpayers actively use the right to file a complaint with the Office to resolve tax claims. The Office guarantees independence in handling the appeal and its timely resolution. The taxpayer has the right to receive explanations about the process of consideration of his complaint.

Directly speaking about the procedure for considering a complaint, it is worth saying that it begins with a study of the circumstances of the case, relevant legislation and judicial precedents. After this, the risk of bringing the case to trial is analyzed. If the chances of winning the case are less than 30%, the office will give the taxpayer the opportunity to settle the case. If it is not possible to reach an agreement, the dispute moves to the next stage - an administrative appeal. Administrative appeals in such disputes are handled by a special unit of the tax service, consisting of tax lawyers. Again, a special tax audit unit seeks to resolve the dispute without judicial intervention. This is how 90-95% of incoming disputes are resolved.

Court is the third stage of the dispute. A taxpayer who is not satisfied with the results of the two stages has 90 days to decide whether to pay the amounts presented by the tax service or challenge them in court. Let us note that at all stages of consideration of a lawsuit, up to the Court’s decision, the parties have the opportunity to agree and come to an amicable agreement.

The experience of foreign countries shows that taxpayers strive to resolve disputes out of court, since court proceedings entail additional costs. In addition, taxpayers trust pre-trial regulatory authorities; they objectively consider received complaints. In the Russian Federation, many citizens do not trust the tax authorities, considering them deliberately biased, unlike the court. It is necessary to ensure transparency, objectivity and independence in the handling of complaints. And also give taxpayers the opportunity to go to court against the inaction of tax authorities, as is done in Germany.

The tax department analyzed the practice of pre-trial appeal of tax disputes that has existed for three years. The result of the analysis was an indicator that indicates a reduction in the number of tax disputes brought to court. Every year, the number of court proceedings regarding claims of tax authorities against tax entities decreases by 15-20%. Over the three years of pre-trial audit of review of decisions by higher authorities, the flow of court cases involving fiscal officials has decreased by almost half. This is also proven by the official statistics of the Supreme Arbitration Court of the Russian Federation. Moreover, disputes related to decisions on tax audits account for no more than a third of all tax disputes.

For other types of disputes, it is not always possible to resolve the situation before trial. There are several reasons for this. One of them is that the appeal process to a higher tax authority is mandatory only in the case where the taxpayer intends to appeal in court a decision that was made as a result of an on-site or desk audit. The next thing is that filing a claim in court is possible only within three months from the day the taxpayer learned of a violation of his rights (clause 4 of Article 198 of the Arbitration Procedure Code of the Russian Federation). Fear of missing this deadline forces him to go directly to court. In this regard, the tax authorities have launched an initiative to radically change the functioning system of pre-trial settlement of tax disputes. To date, the Ministry of Finance has developed a bill to introduce the necessary amendments to tax legislation.

One of the most important changes is the introduction of amendments to Article 138 of the Tax Code of the Russian Federation. According to them, a mandatory procedure for appealing all non-normative acts of tax authorities, as well as actions or inactions of their officials, is established. It will not only help reduce the workload of the courts, but will also expand the range of possible actions by taxpayers in protecting their legal rights and interests. In addition, the project involves the introduction into the Tax Code of the Russian Federation of a number of rules stipulating the appeal. As a result of the amendments, business entities and private entrepreneurs do not lose the right to file a secondary complaint if its consideration was refused due to expired deadlines or failure to confirm the authority of the taxpayer’s representative, as well as due to the lack of required signatures (clause 3 of Article 139.3 of the Tax Code RF). Those. the procedure for filing complaints will become less formalized.

The amendments also introduced conditions for the taxpayer to provide additional documents that were not provided to a lower tax authority or a higher authority with justification for the impossibility of their timely provision. Let us note that at the moment, the absence of this wording created a loophole for unscrupulous taxpayers who formally went through the stages of pre-trial settlement, presenting the necessary documents only directly to the court. This created difficulties in the work of tax authorities in resolving disputes. The deadlines for appeal have been adjusted. The time for preparing and filing an appeal is increased from 10 to 30 days, the period for filing other complaints - from three months to one year. In our opinion, the deadline for filing an appeal is now insufficient for the taxpayer to prepare a reasoned complaint, which again leads to the formality of pre-trial regulation. The tax authority is given the right to consider appeal claims within up to 30 days, this period can be extended to 60 days. The period for consideration of other complaints is 15 days, which can be extended to 30 days. In addition, it is proposed to replace the currently effective Article 101.2 of the Tax Code of the Russian Federation (regulating the entry into force of decisions on bringing (refusing to bring) to responsibility for committing a tax offense) with a new norm (Article 101.2-1 of the Tax Code of the Russian Federation), taking into account the changes made to appeal procedure.

The state of pre-trial settlement of tax disputes is currently far from ideal. The upcoming changes should entail an improvement in the functioning of the settlement mechanism, which, in spite of everything, has shown itself positively in practice. This procedure simplifies dispute resolution for both tax authorities and taxpayers, taking into account the interests of both parties.