As an individual entrepreneur, you have responsibilities that should not be forgotten. But you also have rights that you must exercise. And among these rights is the right to appeal the decision of the tax authority, but this must be done wisely and in accordance with all the rules.
Disagreements between the tax office and you as an individual entrepreneur can arise for various reasons. For example, you may have questions regarding the legality of tax assessments or additional assessments, fines and penalties, the results of the audit, as well as sanctions against you and blocking of your current account. If you are convinced that your rights have been violated and you can prove it, then you have every reason to appeal the tax decision.
Now let's analyze the algorithm for this action.
Not all required documents were submitted
Grounds: clause a) part 1 of Art. 23 of the Law on registration of legal entities and individual entrepreneurs.
To register an individual entrepreneur, submit documents to the tax office according to the list from Art. 22.1 of the Law on registration of legal entities and individual entrepreneurs. If the documents are not all, the individual entrepreneur will not be opened.
Absolutely all people who want to become an individual entrepreneur must pass:
— Application in form P21001.
— A copy of your passport with the registration page. It is better to prepare copies of all pages immediately, as some inspections require. You can also contact your tax office and clarify whether the main spread and registration will be enough.
— Receipt for payment of state duty for 800 ₽. An exception is if you submit documents electronically, for example, through State Services, a bank or an MFC. True, some MFCs require a state fee because they do not interact with the tax office via the Internet, but transfer documents on paper.
The remaining documents are submitted according to your situation. And they often forget to put them in the tax package. Additional documents are:
- for foreign citizens - a copy of a residence permit or residence permit;
- if there is no registration record in the passport or residence permit - a copy of the certificate of registration at the place of residence;
- if the applicant is under 18 years of age - notarized parental consent to become an individual entrepreneur or, instead, a copy of the marriage certificate or a court decision declaring the minor legally competent;
- if the passport does not contain a record of the date and place of birth, a copy of the birth certificate.
Exit . Let us be glad: the missing document can be submitted to the tax office. You have three months for this. There is no need to resubmit the entire package and pay a state fee. In a decision to refuse state registration, you need to look at the inspector’s phone number, call and submit documents. There is only one chance for correction. If several documents are missing, they must be submitted together, not one at a time.
Where else can you go?
In addition to the Federal Tax Service, you can report an economic crime to the following government agencies:
- OBEP. This is a division of the Ministry of Internal Affairs that deals with solving economic crimes. To file a complaint, a citizen simply needs to contact the nearest police station. The request will then be forwarded to authorized persons.
- Prosecutor's office. Employees of this organization deal with all categories of crimes. Therefore, a citizen can send a complaint here about violation of labor laws or illegal conduct of business activities.
- Court. A claim should be filed if the applicant wants to receive compensation for damages from the violator.
There are errors and typos in application P21001
Grounds - clause c) part 1 art. 23 of the Law on registration of legal entities and individual entrepreneurs.
The application for registration of individual entrepreneurs is filled out according to the rules from the Order of the Federal Tax Service No. ММВ-7-6 / [email protected] Everything is strict there: font, abbreviations of address details and required lines. The tax office will not accept applications with errors or typos in names, passport details and addresses.
Another error includes OKVED codes not from the current classifier of activities. Using OKVED codes, the future entrepreneur informs the state what he wants to do. That's why codes are important.
We have instructions:
— How to fill out application P21001 according to tax requirements,
— How to choose OKVED codes for your activities.
On the tax website you can also fill out application P21001 in the Preparation of Documents for State Registration program. An even more convenient option is the tax application “personal account of an individual entrepreneur.” You can also use our service to prepare documents; it will fill out the application itself based on your data.
Exit . You need to bring a newly completed application to the tax office. The period is three months. The state duty is not paid a second time. You can only refill the application once. If the tax office finds new errors in the new application, you will have to resubmit the entire package with the state duty.
What to consider when filing an anonymous complaint
The main disadvantage of anonymous letters is that they are often left without consideration. To reduce the likelihood of refusal, a citizen can take advantage of a gap in the current legislation. Thus, the person filing the complaint is not required to document his data.
Accordingly, the applicant can name any name and address, and then the Federal Tax Service officer will be obliged to familiarize himself with the application and take appropriate measures. In this case, the complainant has the right not to provide identification documents. Tax officials will not identify the applicant from the database.
The documents were not submitted to the tax office according to registration
Grounds - clause b) part 1 of Art. 23 of the Law on registration of legal entities and individual entrepreneurs.
Documents for registration of individual entrepreneurs are submitted to the tax office at the place of permanent registration. Usually this is the Federal Tax Service of your region. Even if there is a second temporary registration in another city. For example, with permanent registration in Saratov, you cannot open an individual entrepreneur at the place of temporary registration in Moscow.
Only people who do not have permanent registration in Russia can open an individual entrepreneur at the place of temporary registration.
Exit . Find the address of your registration office on the tax website. Submit the entire package of documents there again. Plus pay the state duty again - using the new details of your inspection.
How to apply
There are several ways to contact the Federal Tax Service. Let's look at the main options in more detail:
- Personal visit to the department. To do this, the applicant must appear at the Federal Tax Service during reception hours, explaining to the employee the essence of the problem. It will not be possible to do this anonymously, since visitors show their passports at control.
- Send a complaint by mail. Documents are sent by registered mail with a list of attachments. You can also contact the Federal Tax Service by sending a request by email.
- Through the official website of the Federal Tax Service. Here the user will be asked to fill out an electronic form, indicating their full name and address. Anonymous entries will not be considered, so the applicant may provide fictitious information.
- By phone. The employee will listen to the applicant and invite him to write an application or leave an application on the website.
Thus, you can only submit an anonymous complaint by mail. However, there are no guarantees that it will be considered.
Already have an open IP
Grounds - clause c) part 1 of Art. 23, part 4 art. 22.1 of the Law on registration of legal entities and individual entrepreneurs.
A person can open only one individual entrepreneur. If it is already in the tax register - Unified State Register of Individual Entrepreneurs - they will refuse to register a second individual entrepreneur. You can see if a person is in the register using the TIN through the tax service Providing information from the Unified State Register of Individual Entrepreneurs.
But you can open an individual entrepreneur when there is an LLC.
Here are frequent cases when they try to open a second individual entrepreneur, but this is not possible:
— Once upon a time we opened an individual entrepreneur, but did not use it. Individual entrepreneurs have accumulated debts on taxes and insurance premiums. I would like to open a new individual entrepreneur and start from scratch, but no. Read here how to deal with an individual entrepreneur who is not useful.
— We opened an individual entrepreneur for another person. He worked, and the owner of the individual entrepreneur only formally signed the papers. The person in whose name the individual entrepreneur is registered is responsible for such a business. What to do with a nominal individual entrepreneur is described here.
— Fraudsters have opened an IP for you. The signature on the application was forged. Such an individual entrepreneur is closed through the tax court. And they definitely write a statement to the police.
— We started liquidating the old individual entrepreneur, but did not wait for the finish line - exclusion from the register of entrepreneurs. It also happens that a person continues to hang out in the register due to an oversight by the tax office, although all formalities have been completed.
Exit . In any situation, first close the old individual entrepreneur, then register a new one. Here are instructions on how to close an individual entrepreneur yourself.
Where to write a complaint to the tax office?
If the tax inspectorate refuses to consider the complaint, fails to act in restoring violated rights and interests, and also makes an unfounded decision, the applicant has the right to file a complaint against it.
The application should be submitted to a higher tax office, but through the inspectorate whose actions/inactions or decisions are being appealed. After receiving a complaint, the territorial Federal Tax Service forwards it with all documents to a higher authority within 3 days. In 2021, the legislator established the obligation of the Federal Tax Service, which is complained of, upon receipt of the document, to take measures to eliminate the violation of the applicant’s rights. If the violations are eliminated, she reports this to the higher tax office within 3 days.
The period for such an appeal is one year from the day when you received the tax decision or learned that it was not doing anything.
The tax office closed the old individual entrepreneur as non-working
Grounds - clause c) part 1 of Art. 23, part 4 art. 22.1 of the Law on registration of legal entities and individual entrepreneurs.
From time to time, the tax office itself closes individual entrepreneurs that do not operate. To do this, the IP must have two sins. The first is that he hasn't filed a tax return or renewed his patent in the last 15 months. The second is that it is responsible for arrears in taxes and insurance premiums.
In the Unified State Register of Individual Entrepreneurs there will be a note that the individual entrepreneur was excluded as inactive by decision of the tax office. You can check your old individual entrepreneur in the tax service Providing information from the Unified State Register of Individual Entrepreneurs.
For three years, a person cannot open a new individual entrepreneur after excluding the old one from the Unified State Register of Individual Entrepreneurs.
Exit . Wait three years. Or work in another form: become self-employed or open an LLC.
What is an anonymous complaint?
We are talking about denunciation of an individual or legal entity that has committed illegal actions. In this case, the sender's information is not indicated.
The procedure for considering appeals from citizens of the Russian Federation is enshrined in Federal Law No. 59. When filing a complaint to any government agency, the applicant must indicate his full name, address and telephone number. Anonymous denunciations in most cases remain without consideration.
Filing a complaint without identifying the applicant is possible in the following cases:
- There was a violation of labor laws. At the same time, the citizen wants to disclose information about himself for fear of losing his job.
- An individual or legal entity engages in illegal labor activities. Most often, such complaints are filed by competitors who wish to remain anonymous.
- The fact of corruption has been revealed. We are talking about abuse of official position, demands for bribes, etc.
- The applicant has information about an impending terrorist attack.
Apply for "children's" OKVED with a criminal record
Grounds - clause c) part 1 of Art. 23, part 4 art. 22.1 of the Law on registration of legal entities and individual entrepreneurs.
A person with a criminal record for murder, theft, violence and drug trafficking is prohibited from working with children. The same applies to the accused, when the punishment was not imposed due to the statute of limitations.
The tax office automatically finds out that the entrepreneur intends to work with children using the OKVED codes in the registration application. Types of activities with children are prescribed in Decree of the Government of the Russian Federation No. 285.
If the tax office sees a “children’s” OKVED code, it requests a certificate from the Ministry of Internal Affairs about the person’s criminal record. Those with a criminal record are denied registration as an individual entrepreneur.
Exit . Engage in other activities, without working with children. Opening an individual entrepreneur and then quietly adding a children's activity will not work. The tax office will check your criminal record every time.
What is illegal business activity
Most appeals to the Federal Tax Service are related to the incrimination of entrepreneurs in conducting illegal activities. The following violations are possible here:
- The individual entrepreneur or legal entity was not registered. In this case, a citizen or company is engaged in the sale of goods or provision of services.
- Registration of an individual entrepreneur or LLC occurred in violation of the norms of current legislation. Most often we are talking about providing false information.
- Business activities are carried out without a license. Some areas of activity require appropriate permits. For example, a store or cafe needs a license to sell alcohol. Private clinics must obtain permission to provide medical services.
- The license was issued in violation of current legislation (corruption schemes were involved).
