home » Other questions » FAQ. Directors were called to a conversation at the Federal Tax Service: we are building a line of defense Frequently asked questions in the tax office

FAQ. Directors were called to a conversation at the Federal Tax Service: we are building a line of defense Frequently asked questions in the tax office

Instruction

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

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

For individuals, contacting the IFTS at the place of residence is extremely simplified, thanks to a new service offered by the tax service. This " Personal Area taxpayer, located at https://service.nalog.ru/debt/. Here you can find out the tax debt and contact the tax office by simply filling out the e-mail form, which will be automatically forwarded to the desired tax office.

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

Sources:

Website of the Federal Tax Service of Russia
appeal to IFNS

The federal law “On the Procedure for Considering Appeals from Citizens of the Russian Federation” gives Russians the right to send letters to any state structures whose competence includes issues of interest to them. The tax authorities are no exception. The taxpayer has the right to apply both to the inspection at the place of registration or legal address, and to the regional administration or directly to the Federal Tax Service.

You will need

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

Instruction

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

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

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

Print out the letter. Do not forget to put the date under it and sign it. If you are writing on behalf of an organization, print the text on its letterhead and seal it.

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

Basic moments

If there are grounds for writing a complaint, certain data that are indicated in the document should be taken into account.

It is also important to understand what sequence of actions should be followed when contacting a government agency.

But first, let's see what regulations Russian Federation will be useful to you in this matter, as well as when exactly you can contact the tax office.

What it is

A complaint is a person's appeal to the tax authority in case of violation of the rights of citizens or a legal entity. This is a legitimate way to resolve a dispute that has arisen.

Appeal can be appeal and ordinary. The first option involves an appeal after the event, if the taxpayer does not agree with the decision.

Such a complaint is filed while the decision has not yet entered into force, that is, within a month after its receipt.

What is the purpose of serving

Contact the tax office for clarification in this case:

if the taxpayer is incorrectly calculated the amount of tax that is payable to the budget;
if the representative of the tax authority refuses to provide;
if the overpayment of tax payments is not offset;
if operations are suspended by ;
If tax inspector issued a non-normative act;
if the obligations of the tax authorities are not fulfilled in time;
if an employee of the tax service requires the submission of documents that are not in question in legislative acts.

It is not necessary to complain specifically to the tax office. For example, you can file about.

Normative base

The process of filing a complaint with the Federal Tax Service is considered in -. So, if the rights of the taxpayer are violated, he must first contact a higher authority to appeal the decision of the tax service ().

The procedure and deadlines for applying are prescribed in. Special Shapes statements are not established at the legislative level.

Contacting the Federal Tax Service is allowed on issues that are prescribed in the Regulations on the Federal Tax Service, which were approved.

How to write an appeal to the tax office in Russia

The complaint is submitted to a higher service or superior. When submitting a document directly to the Federal Tax Service (if the hierarchical structure is not taken into account), then it will be redirected to the required address.

But here it is worth understanding that in this case extra time will be spent. A complaint about a decision on a tax audit before the decision comes into force is submitted to the department of the Federal Tax Service, the decision of which you are appealing.

What should contain written appeal to the tax authorities from the taxpayer:

Information about the tax service to which it is submitted - name, address.
Information about the company or individual entrepreneur - all available details, full name, position, and contacts.
Write the address of the applicant so that the employee authorized body knew where to send the answer.
The text itself - what illegal actions are being complained about, as well as all related documents, which will confirm your correctness. References to regulations must be provided.
Describe what result you expect - cancel the act, change the decision, etc.
They list the documents that are attached to the application - those that can confirm the authority of representatives who act according to, those that confirm the validity of the information provided.
Full name of the compilers, signatures and date.

Here is a list of the evidence you can provide:

A person may submit complaints, statements or proposals. But in each case, certain details must be indicated.

Tax authorities may refuse to consider the application if:

it does not contain any required details, exact address;
text document is difficult to read;
information is written in Latin or only capital letters are used, or the text is not divided into sentences;
the document does not contain a specific requirement, proposal, statement;
the document contains insults, threats;
a substantive answer cannot be given without disclosing information that is a state secret.

Drafting a complaint (on company letterhead)

Note that it is possible to draw up an application-complaint arbitrarily. This means that the company has the right to independently develop and approve the form.

The main thing is that it contains the basic data indicated above. Reflect:

Company name;
address data;
Name of the head or other person who is authorized to act on behalf of the company.

The seal of the company is put in the event that the appeal is submitted in paper form not on the letterhead of the company. It is important to indicate the details of the decision that is being appealed.

A company may file a complaint if:

a decision was made according to which certain persons are attracted to;
an authorized employee of the Federal Tax Service refuses to accept a tax return, etc.;
The Federal Tax Service refuses to refund tax that is paid in excess of the required amount.

Employees of enterprises can file complaints against employers if:

the organization pays citizens in an “envelope”;
the company does not pay the due funds in a timely manner;
management refuses to conclude when the employee is already working in the company;
unlawful deductions from wages are made, etc.

Formation in electronic form

There are several ways to submit a document:

independently or through;
by mail by registered mail(required);
via the Internet (via the website of the Federal Tax Service online).

Let's dwell on the nuances of filling out an electronic form:

When choosing an addressee, it is worth stopping at the subdivision of the territorial district	Where the applicant was registered, or where offenses were found. If a dispute arises, it is better to consult which branch of the Federal Tax Service to choose. To do this, call the customer support service
Required to provide personal information	Anonymous applications will not be considered. Describe your situation
Indicate department	Where the application was also sent. If a person has previously applied to another government agency, this can be indicated in a special field
Any Document	which you attach to your online application must be scanned or photographed. Allowed attachment sizes - 2 MB
The system will ask for your email address	When the registration is completed, a notification will be sent to your e-mail in which the number and date of registration are registered. This data is needed to track the stage of consideration of the appeal.

Sample Complaint

When preparing a complaint, you can rely on the following example:

Photo: sample complaint about illegal business activities

Nuances when compiling an anonymous version

Taxpayers have the right to apply anonymously to the department of the Federal Tax Service. A complaint can be filed in the following ways:

verbally by special numbers, which are contained on the portal of the tax service;
at a personal visit to the authorized instance;
by mail or fax;
through the Internet.

Applying online involves the reflection of the personal data of the applicant. You can report anonymous information on the fact of corruption by calling the helpline.

How can I check by number

Through the Nalog.ru website, the applicant can find out:

when the complaint was received and what has the number of consideration by the state authority;
what are the results of the consideration of the application (the Federal Tax Service made a decision or redirected the complaint to another regional office);
what are the deadlines for making decisions, and whether they have been extended;
the application is under consideration or its consideration is completed.

To obtain information about the submitted document, an electronic form is filled out in which you need to reflect the available information. Write:

which tax authority should consider the application;
what type of person is the applicant;
what is the call number.

Other items are not required. Next, the system will require you to enter a security code. All results will be displayed on the screen. You can also find out about the solution through the Internet. Such information is public.

FTS response time

A complaint may be filed within a year after the person has learned that his rights have been violated. Previously, this period was less - only three months.

The appeal of citizens and companies to the Federal Tax Service must be registered within 3 days. The tax authorities have 15 days after registration to consider applications (previously this period was a month).

This means that the applicant must receive a response to his complaint within no more than 33 days.

Occasionally, the term for consideration of applications can be extended by the management of the tax authority or deputies for another 15 days.

Video: appeals, complaints and questions to the tax FTS of the Russian Federation online

A notification must be sent stating that the consideration period is being extended.

If a decision is made to leave the complaint without consideration, the applicant must be notified of this within five days after the appeal.

But this does not mean that you cannot file a complaint again (). Decisions that can be made:

carry out additional tax control measures;
bring to justice the perpetrators of the offense;
refuse to bring the perpetrators to justice.

In any case, the decision can be appealed.

What to do if the authority does not respond

If the tax inspectorate leaves your appeal without consideration, has not taken action on the applications, then the complaint is filed:

Please also note that you can go to court after the adopted act has been appealed to a higher authority.

Application procedure (online via the Internet)

If you prefer to file a complaint online, then you should follow this algorithm of actions:

go to the site of the tax authority nalog.ru. This portal contains a number of clarifications to legislative provisions, information about taxpayers, reference information, etc. Using the service, you can also file complaints. As soon as you enter the site, the system will automatically navigate, taking into account your location.

Decide which option is best for your case. For example, if you want to file a complaint against the work of the tax authority, you need to click on this option:

It also contains information about the rights of taxpayers.

act according to the prompts. Fill in the required information.

at the top, select the organization where the appeal is submitted (to the Federal Tax Service or a higher authority). Then enter your details.

If you have documents to support your position, please attach them to your application. And attachment is possible at the following links:

Please indicate which way you would like to receive a response. Next, double-check the information provided and click "Submit".

Any complaint that comes to the tax service must be registered and sent to the management of the structural unit.

This means that if the applicant inaccurately indicates the addressee, the complaint may be redirected to another official if it is competent to deal with the matter.

As part of an on-site or in-house tax audit, IFTS employees can involve the general director of the organization, or his chief accountant, in the “conversation”. As far as it is known, since August 2016, Tax Service employees have been given the right to check the information of companies specified in the Unified State Register of Legal Entities, which gives them several trump cards against companies that violate the law in one way or another.

Today we will tell our clients on the service "" about the difference between the concepts of "giving explanations" and "interrogation" in the INFS, who can take part in this dialogue, what they can ask about, about the features of a conversation with a fiscal authority for companies using OSNO and about many other nuances of this sensitive issue.

Today we are working in rather "slippery" conditions, when the authorities are interested in our mistakes, and therefore, a well-built line of protection of the company's interests will be a good help in maintaining the budget of a commercial organization

Giving explanations or interrogation?

Let us first distinguish between these two concepts. The explanations are relatively "soft" in nature. The IFTS sends a notification to the General Director to visit the Tax Service and explain this or that financial transaction, ask a few questions about the submitted reports

In this case, the head of the organization can independently visit the Tax Inspectorate or delegate this responsibility to a trusted person, for example, a chief accountant, a lawyer, or any staff member who has information about economic activity organizations. If, upon notification, no one has visited the IFTS, then a fine in the amount of 2,000 to 4,000 rubles is imposed on the general director (Article 19.4 of the Code of Administrative Offenses of the Russian Federation)

You can bypass giving explanations and not pay a fine by following the text of the Letter of the Federal Tax Service dated July 17, 2013 No. AC-4-2 / 12837, according to which the refusal to give explanations by the general director, chief accountant or other confidant companies, subject to their appearance upon notification, is not a basis for bringing them to administrative responsibility

There are frequent cases when the company's management prefers to "get off" with a fine and not waste their time communicating with inspectors, which, by definition, cannot be true. We agree that the fact that the administrative fine has been paid is a reason to consider the issue settled, however, the inspectors do not invite the director to their place without good reasons. Consequently, they can resort to a more serious measure - to call the leader for questioning.

Interrogation is a mandatory procedure, provided that the CEO does not have good reason do not participate in it. They are summoned for interrogation not by notification, but by a subpoena, based on the Letter of the Federal Tax Service of July 17, 2013 No. AC-4-2 / 12837. In contrast to giving explanations during interrogation in without fail must attend CEO

Further, failure to appear without a good reason implies a fine of 1,000 rubles, and 3,000 rubles will have to be paid for refusing to testify during interrogation (Article 128 of the Tax Code of the Russian Federation). It is important to remember that the amount of the fine in this case is an insignificant measure, however, the refusal of the Tax Service in the VAT tax deduction can cost much more financial losses.

When can they call the IFTS?

In the overwhelming majority of cases, “invitations” from the Tax Service are received during an on-site or in-house tax audit. Inspectors try to adhere to these periods, because. when applying to the court with a statement of claim against the company being checked, the Federal Tax Service has more chances to win the case

Everything is explained by the presence of "fresh" evidence of the guilt of the economic entity, if any. By the way, let's say that appeals to the court by the Tax Service during the audit is a very common practice, which should be remembered by the company's management

Nominee director as company representative

In Russia, over the past 25 years, the practice of appointing so-called "nominee" directors has been widely used. A director is called a nominee who is listed as the head of the organization in all statutory documents, has the right to sign and de jure is official representative firms

De facto, he does not have any managerial powers and performs only those duties and assignments that are “descended” to him by the person who appointed him to this position. As part of tax measures, sending a nominee director to “talk” with inspectors is far from the best option.

The fact is that the inspectors will ask questions regarding financial activities companies. The nominee director is more likely to be unable to answer them, because does not have reliable information

In a dialogue with representatives of some companies, we learned that proteges often turn to consulting assistance by phone directly during a dialogue with inspectors, hoping to get answers to their questions.

Such behavior leads to an unequivocal conclusion by the Tax Service staff about insolvency this person in decision-making, which means that this is another reason to doubt the law-abiding organization

However, in Russian legislation there is no such thing as a "nominee director", which means that there is no fact of violation of the law. Actually, therefore this practice exists to this day. Will the “real” leader be satisfied with the result of such an explanation or interrogation at the Federal Tax Service? We believe that no

What is the purpose of the tax office?

If the employees of the service intend to talk with your organization through its representative, then they have suspicions that your company is cooperating with shell companies and (or) maintains an artificial document flow in order to evade taxes. In order to achieve the goal, the inspectors conduct a dialogue with the general director and the accountant of the organization separately, however, the questions are essentially the same.

If the testimony between them differs, this may be a good reason to continue or appoint a new tax audit, and then sue this company. Moreover, employees of the Tax Service have the right to involve your counterparties in the dialogue to provide clarifications on a particular business transaction

Imagine that neither you nor your partners can give intelligible answers to the questions posed, plus nominee directors are broadcasting on behalf of the companies ... A picture worthy of a beautiful frame

What questions can be asked?

In order to bring the company "to clean water", Tax officials ask seemingly simple questions that can be easily answered by a "real" director and Chief Accountant. Here is a short list of them:

Who signed and submitted documents for registration of a legal entity?

Where is the company where you are the head located?

Who are the main suppliers and buyers of the company?

How and when did you find your counterparties?

What measures are taken in your company to check counterparties?

How is the sale of goods (provision of services) carried out?

Where is the product stored and how is it delivered to customers?

You yourself sign financial statements Or is someone else doing it?

Who in your company is employment contracts?

What are your job responsibilities?

Having prepared for these questions, the general director and the chief accountant can agree on the answers to them in order not to give an extra reason to the IFTS employees to convict your organization of some kind of criminal activity

You can adopt the practice of being present at a tax audit with the chief accountant and a lawyer. In this case, the CEO has the right during the dialogue to agree on the most appropriate wording of answers to the questions posed.

With all this, the inspectors still do not lose interest in finding incriminating facts in your business activities.

A popular method of obtaining "necessary" (incorrect and mutually exclusive) answers to the questions posed is the obfuscation method. Reviewers may ask essentially the same question many times in different wordings. In dialogue with nominee directors this technique works "with a bang", which is not surprising

Unpleasant Dialogue - Unpleasant Consequences

The tax service does not have the powers of the Ministry of Internal Affairs, which means that even the most failed negotiations will not bring the situation to tragic events. However, the employees of the Federal Tax Service have a wide range of tools to tarnish the reputation of the company utterly

Firstly, your bad faith will become known, first of all, to the companies with which you work. They will be sent appropriate letters, the content of which boils down to the fact that you are an unreliable organization and an unscrupulous taxpayer

For some, such notifications are just a piece of paper, however, when working with you, these companies may not receive a VAT deduction, which will already hit their reputation. Moreover, if the IRS can prove that the director is a nominee, he will be required to be replaced.

Ignoring the requirements of the Federal Tax Service in this case is useless - over time, this will become known to the public, because. the data will be entered into the Unified State Register of Legal Entities. So, as of November 2016, about 18,000 (!) entries “about non-compliance” were entered into the Register

conclusions

The material collected and analyzed by us clearly demonstrates how much companies should be interested in a favorable outcome of communication with the Federal Tax Service. Any official notification and invitation from the fiscal authority should not go unnoticed. We are deeply convinced that the payment of issued fines for failure to appear on a summons or notification of the need to visit the Tax Office in no way solves the problem, because. nothing prevents the inspectors from inviting you again.

Sending a person who does not understand the activities of your organization is another big mistake that can cost you not only lucrative contracts, but also the reputation of the organization itself as a reliable supplier and taxpayer.

Alexander, good afternoon!

These actions of the Federal Tax Service employees are illegal and violate the requirements of the Federal Law "On state registration legal entities and individual entrepreneurs, namely

Article 9
1. Documents can be sent to the registration authority by mail with a declared value when it is sent with a list of attachments, are presented directly or through a multifunctional center for the provision of state and municipal services(hereinafter - the multifunctional center), sent in the form of electronic documents signed electronic signature, using information and telecommunication networks common use, including the Internet, including single portal state and municipal services, in the manner established by the federal executive body authorized by the Government of the Russian Federation. Submission of documents to the registering body directly or through a multifunctional center can be carried out by the applicant or his representative acting on the basis of a notarized power of attorney, with such a power of attorney or a copy thereof attached , the fidelity of which is notarized, to the submitted documents. (The paragraph was introduced by the Federal Law of 05.05. federal law dated July 28, 2012 N 133-FZ)1.1. The requirements for the execution of documents submitted to the registration authority are established by the federal executive body authorized by the Government of the Russian Federation. 1.2. An application, notice or notice required for state registration shall be submitted to the registering body in the form approved by the federal executive body authorized by the Government of the Russian Federation and certified by the signature of the applicant, the authenticity of which must be certified by a notary public, unless otherwise established by this clause. In this case, the applicant indicates his passport data or, in accordance with the legislation of the Russian Federation, the data of another identity document and the taxpayer identification number (if any). -FZ) Notarial certification of the applicant's signature on the application, notification or notice submitted during state registration is not required in the case of: (as amended by Federal Law of 05.05. to the registration authority in person by the applicant with the submission of a document proving his identity at the same time; personally by the applicant with the submission of a document proving his identity at the same time; .(paragraph introduced by Federal Law of 05.05.2014 N 107-FZ) (p. 1.2 introduced by Federal Law No. 312-FZ of December 30, 2008)1.3. During the state registration of a legal entity, the applicants may be the following individuals: a) the head of the permanent executive body of the registered legal entity or another person who has the right to act on behalf of this legal entity without a power of attorney; b) the founder or founders of a legal entity upon its creation; c) the head of the legal entity acting as the founder of the registered legal entity; d) the bankruptcy trustee or the head of the liquidation commission (liquidator) upon liquidation of a legal entity; e) another person acting on the basis of the authority provided for by federal law, an act of a specially authorized person to do so; government agency or an act of a local government body. (Clause 1.3 was introduced by Federal Law No. 312-FZ of December 30, 2008) 1.4. When making changes to the unified state register of legal entities regarding the transfer of a share or part of a share in the authorized capital of a company from limited liability, the applicants may be a member of the company, the founder (member) of a liquidated legal entity - a member of the company, who has property rights to its property or rights of obligations in relation to this liquidated legal entity, the successor of the reorganized legal entity - a member of the company, the executor of the will and the notary. in the first paragraph of this paragraph, a participant in a company, a founder (participant) of a liquidated legal entity - a participant in a company, having property rights to its property or obligatory rights in relation to this liquidated legal entity, an assignee of a reorganized legal entity - a participant in a company are legal entities, such an applicant may be the head a permanent executive body of such a legal entity or another person having the right to act on behalf of such a legal entity without a power of attorney, as well as an individual acting on the basis of a notarized power of attorney. The specified power of attorney or its copy, the accuracy of which is certified by a notary, is attached to the documents submitted to the registration authority. 1.4 introduced by Federal Law No. 312-FZ of December 30, 2008)1.5. Upon state registration individual entrepreneur the applicant may be an individual applying for state registration or registered as an individual entrepreneur. The date of submission of documents in the course of state registration is the day they are received by the registering authority.3. On the day of receipt of documents submitted directly to the registering authority, such authority issues a receipt for receipt of documents indicating their list and the date of their receipt to the applicant or his representative acting on the basis of a notarized power of attorney. If documents are submitted to the registration authority through a multifunctional center, this receipt is issued by the multifunctional center to the applicant or his representative acting on the basis of a notarized power of attorney. dispatch, a receipt for receipt of documents, if there is a corresponding instruction from the applicant, is sent by the registering authority to the postal address indicated by the applicant no later than the business day following the day the documents were received. documents in the form of electronic documents using public information and telecommunication networks, including the Internet, including a single portal of state and municipal services, a receipt for receipt of documents during the working day following the day of receipt of documents is sent in the form electronic document by the address Email specified by the applicant. Information on the fact of submission of documents to the registering authority no later than the working day following the day they were received by the registering authority is posted on the official website of the registering authority on the Internet. clause 3 as amended by Federal Law No. 227-FZ of July 27, 2010)3.1. The registering authority shall ensure the accounting and storage of all documents submitted in accordance with this Federal Law in the manner established by the federal executive body authorized by the Government of the Russian Federation. The registering body is not entitled to require the submission of other documents except for the documents established by this Federal Law. 4.1. The registration authority does not check for compliance with federal laws or other regulatory legal acts Russian Federation the form of the submitted documents (except for the application for state registration) and the information contained in the submitted documents, except as otherwise provided by this Federal Law. (Clause 4.1 was introduced by Federal Law No. 312-FZ of December 30, 2008)5. Notarial certification of documents submitted during state registration is necessary only in cases provided for by federal laws.6. An individual has the right to send written objections to the registration authority regarding the forthcoming entry of data about him in the unified state register of legal entities indicating his passport data or, in accordance with the legislation of the Russian Federation, data of another identity document and taxpayer identification number (if any). Such an objection may be sent to the registration authority by mail, presented directly, sent in the form of an electronic document signed with an electronic signature, using public information and telecommunication networks, including the Internet. When sending an objection by mail, the authenticity of the signature individual must be certified by a notary public.

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

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