How to file a complaint against an individual entrepreneur (IP)

Any citizen can file a complaint with the Federal Tax Service if he discovers that tax legislation has been violated, as well as in some cases the Code of Administrative Offenses and the Criminal Code of the Russian Federation. You can complain about the inaction of the tax authorities, about entrepreneurs operating without a cash register, about the decision on an audit conducted by the Federal Tax Service, etc. The appeal must be made in writing. In this article we will look at how to file a complaint with the tax office about illegal business.

Form and sample
Online viewing
Free download
Safely

FILES

Where to go

A complaint against an individual entrepreneur should be made at the place of actual business activity. Depending on the nature of the violation and the severity of the consequences, you can contact the following authorities:

Rospotrebnadzor.
Roskomnadzor.
Federal Service for Labor and Employment.
The Federal Tax Service.
State housing inspection.
OEBiPK (Ministry of Internal Affairs of the Russian Federation).
Prosecutor's office and court.

Important! If we are talking about illegal business activity (without appropriate registration), then you should directly contact the Economic Safety and Security Commission or the prosecutor’s office.

You can read about the rules for drawing up official complaints in the article “How to write a complaint correctly”

How to complain about a self-employed person?

A complaint against a self-employed person can be filed with the tax service if he or she conceals income. An application is sent to the prosecutor's office if non-compliance with the law is noticed. If violations are detected, administrative or criminal liability may be imposed on the self-employed.

Interesting materials:

4 FSS what kind of report is this? 4 FSS on paper who takes it? 420311 column where is it? 495 is what city code? 499 is what city code? 50 US dollars who is pictured? 503 service temporarily unavailable what is it? What is rank 6 security guard? 60 working days, how many calendar days is this? 65 when will he retire?

Rospotrebnadzor

In case of non-compliance with the law guaranteeing the protection of consumer rights (when an individual entrepreneur was sold a low-quality product or service, when the buyer was short-changed, refused to comply with warranty service rules, etc.), you should contact Rospotrebnadzor, which can be done:

By sending a complaint by letter with notification to the address: 127994, Moscow, Vadkovsky Lane, 18, pp. 5 and 7. To draw up the document, it is better to use the sample

The letter can include materials that will confirm the facts stated by the applicant.

By personally contacting an authorized specialist, using the information posted on the official website of the Department. A citizen has the right to file a complaint against an individual entrepreneur not only to his territorial unit, but also to the Central Office of Rospotrebnadzor.
Call by phone and describe the current situation.
Online through the form rospotrebnadzor.ru/petition/, which can be filled out with authorization in the ESIA, which will become the basis for conducting an unscheduled audit of the entrepreneur’s activities. When filing an online complaint, the user can submit additional materials to Rospotrebnadzor by attaching the corresponding electronic files.

Have you discovered a violation in the service sector?

Consumers have every right to demand that services be provided professionally and within the specified time frame.

If you are dissatisfied with the result of the service provided, you should write a written complaint to Rospotrebnadzor. The application must be accompanied by supporting documents confirming the violation of the terms of the contract and the quality of the services provided.

A complaint is also filed with this body for failure to complete the work provided. For example, you ordered an apartment renovation, signed an agreement, made an advance payment, but the company did not provide the service within the agreed time frame.

Do not stand aside, fight and defend your rights, only persistence will help punish negligent entrepreneurs who carry out their activities contrary to the law.

Roskomnadzor

In case of violation of the current legislation providing for the protection of personal data, you should contact Roskomnadzor, a government body that must conduct an appropriate inspection and take the necessary measures. This applies to cases where the individual entrepreneur leaked such data, obtained it illegally or used it for other purposes. You can submit a complaint to Roskomnadzor:

By mail, sending a letter to the address: 109074, Moscow, Kitaigorodsky proezd, 7, building 2. It is important in the document to indicate which norm of the law was violated and in what form this was expressed (for example, spam mailings from companies whose services the client has not yet used).
Through the “Generate an appeal” option on the official website of the Department rkn.gov.ru/treatments/ask-question/. You must select “Personal Data Processing” as the topic.

What rights of an entrepreneur are violated?

The norms of the current Russian legislation, including the Constitution of the Russian Federation, provide for the following rights of an entrepreneur, which may be violated:

Organize and run your own business, in the organizational and legal form that is convenient for him (within the limits of the restrictions provided by the tax code);
Choose a type of activity (not prohibited by law);
Conduct business activities independently or with the assistance of hired labor;
Ownership of property that will be used in business activities;
Pay for work in a way convenient for him (not prohibited by law);
Work with those suppliers and buyers who are convenient for him (this is not the case with retail buyers, since here the buyer’s right to conclude a public purchase and sale agreement applies);
Conclusion of contractual relations.

USEFUL : rights are often violated during inspections of entrepreneurs by regulatory authorities, see the link and VIDEO for more details

In addition to the above, the Tax Code of the Russian Federation also provides for certain rights of business entities, in particular:

Receive written explanations from tax authorities, within the framework of the current tax code and by-laws;
Receive oral explanations from tax authorities about tax regimes, tax rates, current tax obligations (both within the subject and at the federal level);
Receive installments, deferment of tax payments;
Take advantage of tax benefits;
For timely offset and refund of overpaid tax;
Refuse to comply with illegal demands of tax authorities.
The above rights are specified in Art. 21 Tax Code of the Russian Federation.

Federal Service for Labor and Employment

Violation of norms and standards in the field of labor protection is the basis for contacting the Federal Service for Labor and Employment. This applies to cases where the entrepreneur:

hires employees without official employment (without an employment contract);
does not comply with the norms of the Labor Code of the Russian Federation regarding the provision of sick leave, rest days, vacations, etc. to employees;
concludes civil contracts, while according to the law, contracts under the Labor Code, etc. must be concluded.

You can submit an appeal to Rostrud in several ways:

At a personal appointment with a Service specialist, which is held on Mondays, Wednesdays and Fridays from 10.00 to 13.00, on Tuesdays and Thursdays from 14.00 to 17.00 without an appointment. Reception by the management staff of Rostrud is carried out at the address: Moscow, Myasnitskaya street, 40, building 16 in accordance with the schedule strictly by appointment, which is carried out 5 days before the expected date of the visit. When visiting a specialist, a citizen has the right to submit a complaint against the individual entrepreneur, drawn up in writing, indicating which norms of the Labor Code were violated by him.
By e-mail to an Internet mailbox In this way, you can transfer not only the document itself, but also additional materials.
By Russian Post, sending a letter to the address: 101000 Moscow, Myasnitskaya street, 40, building 16.
Via the online form rostrud.ru/room/obrashcheniya-grazhdan/kremlin/. If the user wants the circumstances described to be verified based on his application or the persons guilty of committing an administrative offense to be identified, then before filling out the form he will have to log in through the Unified Identification and Autonomous Authorization. When filing a complaint online, you can submit additional materials (in electronic form) to the Service, no more than 25 MB each.

You can obtain more detailed information about the methods of filing claims with Rostrud, the timing and procedure for their consideration, by calling the group for working with citizens’ appeals (495) 402-03-36.

Decisions and responses of the Federal Tax Service on complaints

The procedure for considering appeals and making decisions on complaints is strictly regulated by federal law. The Tax Inspectorate does not accept applications that do not indicate the full name and contact information for feedback.

In addition, complaints with the following violations will not be considered:

the applicant's return address is incorrect or incomplete;
the answer involves the disclosure of state secrets or other data protected by law;
messages contain obscene language, insults, or are written in illegible handwriting;
applications require a special form or personal signature of the applicant;
messages do not contain a clear question or complaint on the merits;
The deadline for filing a complaint expires (one year from the day the violation was discovered).

Applications accepted through an electronic form on the Federal Tax Service website are registered on the same day, and written applications received by mail – up to 3 days. If the applicant wants to report violations during tax audits and his complaint does not contradict the rules described above, then the issue can be expected to be resolved within a month. Other complaints are considered within 15 days.

Based on the results of processing applications, the following decisions are made:

the complaint remains unsatisfied;
the tax inspectorate cancels a previously made decision with which the applicant does not agree;
persons whose actions are recognized as illegal are held accountable.

Notification of the decision on the complaint is sent to the person on whose behalf it originated.

The Federal Tax Service

A citizen who has suffered from a violation by an entrepreneur of current labor legislation can additionally contact the Federal Tax Service. This is due to the fact that incorrectly drawn up employment contracts are often accompanied by an understatement of the tax base and the Service can force individual entrepreneurs to correct the situation taking into account the requirements of the Labor Code of the Russian Federation.

You can submit a complaint to the Federal Tax Service:

By mail, drawing up a document according to the sample. Along with it, you can transfer other materials that will indicate a violation of tax laws. You can send a notification letter to the Central Office, the Regional Federal Tax Service, or the territorial inspection.

By fax.
At a personal reception at the territorial tax authority. Reception of citizens by the leadership of the Service is carried out according to a pre-approved schedule. You can make an appointment via a separate dedicated telephone line (its number is listed in the “Contacts” section) or through an online form.
On the website ru/rn77/service/obr_fts/. In order for such a complaint to be accepted for consideration, the user must provide his personal and contact information, choose the method of receiving an answer, explain what the violation of tax laws is and provide other information, clearly answering the questions posed in the questionnaire. You can also attach several electronic files of no more than 2 MB each to your online claim.

You can get information about the schedule for receiving citizens and contacts for sending correspondence on the website nalog.ru.

Formation of an online complaint

To create an electronic document with which you can appeal the actions or non-regulatory acts of tax authorities, you need to select the item in the “Feedback” section of your personal account in the direction of the corresponding complaint, after which a page will open in the browser on which you need to fill out all the required information, including :

the name of the tax authority that is competent to consider this or that complaint (based on paragraph 1 of Article 139 of the Tax Code, this is the higher one, that is, as a rule, the regional department of the Federal Tax Service);
information about the applicant (they are indicated automatically based on the data that was specified by the taxpayer when registering in his personal account);
choice of method for obtaining the result of consideration of the complaint (reasoned decision);
an indication of the type of tax act (or an indication of the actions) that is being disputed regarding its legality;
details of the decision or other act of the tax inspectorate that violates the legal rights of the person sending the complaint;
the essence of the appeal (divided into 2 parts, the first of which indicates the circumstances of the case and the applicant’s arguments, and the other - the specific request of the person, be it the cancellation of the decision or the recognition of actions as illegal).

An attachment (attachment) of the complaint in the form of an independent document is not required and is not provided. Based on Art. 137 of the Tax Code, any person whose rights have been violated and who is registered on the tax service website can file a complaint online with the tax office.

ConsultantPlus experts explained how to appeal a decision or actions of a tax authority. To do everything correctly, get trial access to the system and go to the Ready solution.

State Housing Inspectorate

GZHI is a subordinate organization of the Ministry of Construction and Housing and Communal Services of the Russian Federation, where a claim can be sent if an individual entrepreneur:

organized noisy production in close proximity to (or in) a residential building;
fails to pay general utility bills on time or refuses to pay them;
during the day he receives a large number of buyers or clients, thereby causing inconvenience to other residents of the building where he works, etc.

You can only complain about an individual entrepreneur to the territorial division of the State Housing Inspectorate, taking into account its location. A resident of Moscow can submit an appeal to the Inspectorate as follows:

Send a written claim by letter with notification to the address: 129090, Moscow, Mira Ave., 19. You can verify its receipt using a special tracking number, which will be provided at the Russian Post Office when sending the letter.
To the email address for receiving applications from citizens [email protected]
Present to the head of the territorial unit or one of the heads of the State Housing Inspectorate at a personal reception. You can get information about the reception procedure, opening hours and location of public reception rooms on the official website ru.
Through the website of the Moscow Government. The State Housing Inspectorate should be selected as the recipient. In such an online form, you will need to not only indicate your personal data, but also clearly formulate what actions of the entrepreneur cause inconvenience to the residents of the house. To make the complaint more convincing, electronic files (video recordings, photographs, expert opinions, etc.) can be attached to the document, which will indicate a clear violation of housing legislation.

Important! After checking the facts specified in the complaint, an individual entrepreneur may be held administratively liable.

Anonymous complaint to the tax office

Sometimes a taxpayer needs to file a complaint without providing personal information. For example, employees of an enterprise need to complain about an employer breaking the law, or citizens want to report neighbors who rent out housing without paying taxes.

In fact, the legislation does not in any way regulate the procedure for filing anonymous claims, nor does it prohibit anonymous claims. However, to send an application to the tax office through the official Internet portal www.nalog.ru, you must provide your personal data. To complain anonymously, you can write a letter to the Federal Tax Service or use the helpline , the number of which depends on the taxpayer’s region.

Attention! If you need confidence that the issue will be resolved quickly, you should not submit an anonymous complaint to the Federal Tax Service - indicate your personal data.

OEBiPK (Ministry of Internal Affairs of the Russian Federation)

If there is reason to believe that an individual entrepreneur is conducting illegal business activities, is engaged in the legalization of proceeds from crime, or has participated in the commission of an economic crime, then the application must be sent to the Department of Economic Security and Anti-Corruption of the Ministry of Internal Affairs of the Russian Federation. In view of the gravity of the offense, it is better to directly contact its Main Directorate, which can be done:

By mail, sending a letter to the address: 107078, Moscow, st. Novoryazanskaya, 8a, building 3. The application should explain what facts indicate the illegal actions of the individual entrepreneur and, if possible, provide the relevant evidence, having first compiled an accurate inventory of it.
At a personal reception held by the head of the Department of Economic Safety and Security A.A. Kurnosenko. in accordance with the schedule xn--b1aew.xn--p1ai/help/Grafik_priema_grazhdan. Pre-registration is made in person or on the basis of an application sent in writing or electronically. The public reception is located at the address: Moscow, st. Sadovaya-Sukharevskaya, house 11.
Online through the form xn--b1aew.xn--p1ai/request_main, selecting the appropriate addressee (OEBiPK). Having become familiar with the rules and procedure for filling out electronic forms, the user will have to fill out the form, providing only reliable information that indicates the individual entrepreneur’s non-compliance with the current law. In the text of the appeal it will be necessary not only to describe the facts available to the applicant, but also to provide maximum information about the entrepreneur in order to search for him and establish his location.

Attention! Submission of knowingly false or falsified information may result in criminal penalties.

Prosecutor's office and court

Fraud, theft or misappropriation of funds is a reason to complain about an individual entrepreneur to the Prosecutor's Office, since administrative and criminal liability is provided for such acts.

Based on the region in which the entrepreneur operates, you must contact the appropriate territorial division of the Prosecutor's Office, using the information from the website genproc.gov.ru/contacts/map/?DISTR=&SUBJ.

If the Prosecutor's Office refused to open proceedings on the facts that were indicated by the applicant, or he wants to obtain monetary compensation or return of previously spent funds (forcibly), he should file a claim with the Magistrate or a court of general jurisdiction. But in view of the fact that for this you need to have a sufficient amount of knowledge in the field of jurisprudence, it is better to use the help of a lawyer who will help prepare documents and represent the plaintiff in court hearings.

How they view

The superior organization has a month to resolve protests from the moment they are received if they relate to decisions of tax authorities on liability for an offense or refusal to do so. If necessary, the period is extended (maximum by 30 days). For other protests, a similar period is 15 days, which will be extended in the same way. If there is no response to the claim within the specified periods, it will be appealed in court. Let us recall that in Art. 139.3 of the Tax Code there are cases when a protest is not considered.

When an act or action is appealed to a higher authority, it is suspended (until a decision is made on the claim only on the relevant application). Moreover, such a suspension is possible when an effective prosecution for a tax violation or refusal to do so is being challenged. The application is submitted together with a petition and a bank guarantee, which must comply with clause 5 of Art. 74.1 of the Tax Code and other conditions from clause 5 of Art. 138 NK. According to it, the bank undertakes to repay the obligatory payment under the controversial decision.

The legislative framework

When drawing up documents and contacting regulatory authorities with a complaint against an individual entrepreneur, you can be guided by the following legislative acts:

Federal Law “On the procedure for considering appeals from citizens of the Russian Federation” dated May 2, 2006. N 59-FZ.
Civil Code of the Russian Federation dated January 26, 1996. N 14-FZ (as amended on March 28, 2017).
Housing Code of the Russian Federation dated December 29, 2004 N 188-FZ (as amended on July 29, 2017).
Criminal Code of the Russian Federation N 63-ФЗ dated June 13, 1996. (as amended on July 18, 2017).
Federal Law "On the Prosecutor's Office of the Russian Federation" dated January 17, 1992. N 2202-1-ФЗ.

Example 1. Sample form of a complaint against an individual entrepreneur to the Federal Tax Service with explanations on how to file a complaint

To (name, address of the Federal Tax Service) ____________________

From whom (full name, address of the applicant)__________________

COMPLAINT

(describe the essence of the issue, claims, demands)

Sample content (what to include):

Indicate exactly what actions (inactions) of the individual entrepreneur violated the rights of the applicant _______________.

What actions did the applicant take to assert his rights before applying to the Federal Tax Service (describe along with the results)________________________________________________________________.

List the requirements, requests of the applicant (what he asks to do, what help he expects from the Federal Tax Service) ________________________________________________________________________________.

Appendix (list attached documents and materials):

___________________________________________ (name of each document and its details).

Date of writing ____________ Signature of the applicant with transcript________________