The Federal Tax Service of Russia has drafted a draft order establishing forms of documents (complaints, appeals, petitions and other documents) necessary for the submission and consideration of taxpayers’ complaints, as well as procedures for completing them, formats and procedures for sending and receiving documents in electronic form via telecommunications channels (via a taxpayer’s personal account) as part of the consideration of complaints under a simplified procedure.

The draft order of the Federal Tax Service was published on April 5, 2024 on the Unified Portal for posting draft regulatory legal acts (project ID 01/02/04-24/00146953).

The draft order contains the following developed forms:

  • complaint (appeal complaint);
  • a request to suspend consideration of the complaint (appeal complaint) in whole or in part;
  • an application to suspend the execution of the appealed decision (in full or in part);
  • an application to withdraw the complaint (appeal) in whole or in part;
  • a request to consider the complaint (appeal) with the participation of the applicant;
  • a request to restore the missed deadline for filing an appeal;
  • additions (additional documents) to the complaint (appeal);
  • decision to extend the time limit for consideration of the complaint (appeal complaint);
  • notification of the time and place of consideration of the complaint (appeal complaint);
  • decision to suspend consideration of the complaint (appeal) in whole or in part;
  • a decision to refuse to suspend consideration of the complaint (appeal)
  • decision to suspend the execution in whole or in part of the decision on bringing to responsibility for a tax offense (decision to refuse to bring to responsibility for a tax offense);
  • notice of recalculation of time limits anew;
  • notification of elimination of violation of the rights of the person who filed the complaint;
  • notification of the transfer of the complaint to a higher tax authority.

From 2025, a new Article 140.1 of the Tax Code of the Russian Federation will come into force, which establishes the peculiarities of considering a complaint in a simplified procedure, according to which complaints sent electronically via telecommunications channels or through the taxpayer’s personal account in the format and in accordance with the procedure for submitting complaints in electronic form approved by the federal executive body authorized for control and supervision in the field of taxes and levies, except for complaints filed against decisions of the tax authorities taken in accordance with the Tax Code of the Russian Federation.

It is assumed that the relevant order of the Federal Tax Service establishing new forms and formats of documents will enter into force on January 1, 2025, and the forms currently in force will not be applicable from that date.

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