How to respond to the tax office’s request for documents. How to write a letter to the tax office

28.01.2019 Documentation

You can download a sample letter about zero calculation of 6-NDFL, which many recommend submitting to the Federal Tax Service to avoid fines or account blocking.

There is no need to submit zero calculation 6-NDFL

All tax agents must submit calculations using Form 6-NDFL (clause 2 of Article 230 of the Tax Code of the Russian Federation). Tax agents are, as a rule, employers or customers under civil contracts under which individuals receive income.

At the same time, if during the reporting period an organization or individual entrepreneur did not accrue or pay any income to individuals, did not withhold tax and did not transfer personal income tax to the budget, then there is no need to submit 6-NDFL calculations. The fact is that in such a situation, an organization or individual entrepreneur is not recognized as a tax agent. The conclusion is confirmed by paragraph 3 of paragraph 2 of Article 230 of the Tax Code and letters of the Federal Tax Service of Russia dated March 23, 2016 No. BS-4-11/4901 and dated May 4, 2016 No. BS-4-11/7928.

An organization or individual entrepreneur has the right to submit a zero calculation of 6-NDFL to the INFS (despite the fact that they are not obliged to do this). The tax office, in turn, must accept a zero calculation.The tax office, in turn, must accept a zero calculation.

Why do you need a letter about zero 6-personal income tax?

Let us say right away that the Tax Code of the Russian Federation does not provide for the sending or submission of any letters about zero calculations of 6-NDFL. However, the advisability of submitting such a letter is due to the following.

The fact is that without waiting for the calculation of 6-NDFL, the tax office has the right to block the current account of an organization or individual entrepreneur. Blocking is possible if the 6-NDFL calculation is not submitted within 10 working days from the deadline for its submission (See “”). After all, the inspectorate simply will not know whether the organization or individual entrepreneur is a tax agent or whether they simply forgot to submit 6-NDFL.

Unfortunately, there is a possibility of such a development of events. And to protect your business, it makes sense to file tax letter in free form, in which to inform that the organization or individual entrepreneur has neither employees nor contractors and therefore 6-NDFL is not submitted.

Let's give an example of such a letter.

How often to submit a letter

The above letter can be written only once. In this case, the letter should indicate that the organization or individual entrepreneur will submit calculations in form 6-NDFL as soon as such an obligation arises.

However, an even more reliable option is possible - such a letter can be submitted to the inspectorate at the end of each reporting period. Thus, at the end of each reporting campaign, tax authorities will receive a “reminder” that there is no need to wait for 6-NDFL calculations from a company or individual entrepreneur.

Let us recall that reporting periods for submitting 6-NDFL are as follows:

I quarter;
half year;
nine month;

For example, 6-NDFL for the 2nd quarter of 2016 must be submitted no later than August 1, 2016. Accordingly, after August 1, 2016, you can submit such a letter to the Federal Tax Service.

Deadline for submitting a letter

There is, of course, no specific deadline for submitting the letter. The letter is submitted solely at the discretion of the tax agent. However, if you have already decided to send a letter to the tax authorities, it is better to submit it immediately after the end of each reporting campaign and not wait until 10 days have passed. After all, if the 6-NDFL calculation is not submitted within 10 working days from the date of its submission, the Federal Tax Service will be able to block the bank accounts of the organization (clause 6 of article 6.1, clause 3.2 of article 76 of the Tax Code of the Russian Federation). During this period, tax authorities should be reminded that they may not expect a payment from you.

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There may be many reasons for contacting the tax authorities, and not only for enterprises and organizations, but also for individuals.

As a rule, the text of the letter from individual compiled in any form. The registration must comply with the requirements of office work, which are regulated by the “Methodological recommendations for the development of instructions for office work in federal executive bodies” No. 76 of December 23, 2009. The letter is drawn up on A4 format, sometimes A5 format is allowed. The left margin of the document should be slightly wider for ease of filing in a folder. The addressee is the exact name of the territorial body of the federal tax service, the surname and initials of the official to whom the sender directly addresses on a particular issue. The letter traditionally has two information blocks. First, the reason for the application is indicated, possibly confirmed by references to any documents. Then the request or demand is stated directly, aimed at solving the problem that has arisen. The final part indicates the date of compilation of the letter, the surname and initials of the author.

Can be downloaded here.

For letters sent to the federal tax service by enterprises and organizations, the above requirements also apply. In addition, the letter must be drawn up on the letterhead of a legal entity, and in its final part the name and telephone number of the performer must be indicated. The company form contains the following mandatory details:

Full and exact name of the organization;
Actual and legal addresses;
Primary state registration/taxpayer identification number;
Phone, fax, email;
Outgoing document number and date;

You can download it from our website and copy it onto your company’s letterhead.

You can deliver a letter to the addressee personally. In this case, it is necessary to print it in two copies, on one of which the incoming number of the Federal Tax Service body and the signature of the employee who accepted it are affixed. This copy remains with the sender. If the letter is sent by mail, it is advisable to issue it as registered mail with mandatory notification of receipt to the sender. The notification receipt must indicate the date of delivery and the name of the authorized employee who received the correspondence.

If the sender has an electronic signature, electronic document management tools can be used to deliver the letter to the tax office. For example, the Kontur-Extern program. To do this, you need to go to the “Federal Tax Service” menu and select the “Write a letter” option. A letter preparation form will appear on the screen.

Next, you need to fill in the names of the recipient and sender, and type the text of the letter in a special field. If necessary, the program allows you to attach files of no more than 15 MB using the “Attach file” button. If all fields are filled out correctly and the quality of the attached files meets the program requirements, the letter is signed electronic signature and leaves. To do this, just click the “Sign and Send” button. A successfully delivered document will be displayed in the “Federal Tax Service” menu in the “All letters” tab.

Competent and understandable drafting of various types of letters and requests will speed up the resolution of many problems that arise with government agencies and the federal tax service.

It is unlikely that the average reporter can boast of knowing all the intricacies of working with the tax inspectorate. If for a long time you need to know how to write a letter to the tax service, do it correctly and legally, then you will definitely need special knowledge in this matter, and even better, sample letters.

Basic Rules

If you plan to take the letter to the tax office yourself or send it using postal services, then you should indicate the name of the inspectorate in the first line of the letter. There is no need to describe it in full, you can abbreviate it: IFTS. Then its number is indicated, separated by a hyphen, and the city or region to which the service is assigned is called. For example: Federal Tax Service Inspectorate - 27 in Sverdlovsk.

The letter can also be addressed to both the head of the inspectorate and a specific employee of this tax service. To do this, you must indicate his position and last name with initials. However, all this does not guarantee that your letter will be transferred to a specific addressee for execution. An online form on the website of the Russian Federal Tax Service or a regional administration also helps you understand how to correctly compose a letter to the tax office, where you can independently select the body (from the drop-down list) to which the application will be made.

Depending on the essence of the letter, title it. Perhaps this will be a complaint about misconduct, or simply a request, information request or proposal. On the next (bottom line) you need to indicate the subject of the letter. If this is a complaint, then it is indicated to whom exactly and, at a minimum, workplace official. The most the best option will indicate your position and surname with initials, and indicate what exactly you are proposing or want to know (for example, an explanation of the application of the simplified taxation system).

Then the essence of the appeal itself is described. Here you should outline the event that served as the reason for the written appeal, and also ask, guided by the Federal Law “On the procedure for considering appeals from citizens of the Russian Federation,” to provide you with an explanation regarding these issues (provide a list of them), or, if this is a proposal, then consider it. In situations where you need to respond to a written request from the inspectorate, the text should begin with the phrase “In response to your request No.... dated... I report the following...”. And then provide answers to the questions posed by the tax officer.

When the letter is completed, it should be printed and signed and dated. If the letter is written on behalf of an organization, then the text must be printed on its letterhead and sealed. Sending a letter through the site will require you to click the appropriate buttons and enter a verification code. If the letter is sent using the services of a post office, then, for greater reliability, it is better to indicate that the letter is delivered with a notification.

If you deliver the letter yourself, then it would be a good idea to make a copy of it and ask the tax inspector (who will receive your sheet) to make the appropriate marks on it.

How to write a letter to the tax office?

The most popular masterpiece of Russian bureaucracy and insanity among taxpayers is the cover letter. How else can you characterize the existence of a document compiled for at least one more document, and which should also be posted (registered) in journals?

Most often, a cover letter to the tax office, a sample of which can be downloaded at http://file-loaads.asia/, by entering the required request in the “find” box and clicking the “download” button, is written in free form according to the principles of a business letter. Sometimes, some inspections themselves provide sample letters for each case and require adherence to specified requirements. If this is also present in the inspectorate to which you are reporting, then you should take samples from the tax office and use them when filing reports.

An entrepreneur in his work with the tax inspectorate must conduct documentary communication, as with any other authority. And therefore, it is necessary to know how to correctly draw up a document so that this process proceeds constructively and in compliance with all deadlines. Therefore, in this article we invite you to familiarize yourself with the basic rules of how to write a letter to the tax office. If you do not know how to professionally work with papers, then it is better to stock up on sample documents and fill them out if necessary, it is simple and very convenient. A sample of such a document can be downloaded on the Internet from any service you trust. The website of the Federal Tax Service and the help systems “Consultant” and “Garant” are excellent for these purposes. Up-to-date information that works at a given time is always posted here.

Covering letter

Due to the nature of your activity, you will quite often have to provide various documents to the tax office, and their sending must be accompanied by a letter, which, according to all the rules, must contain accompanying information. In other words, a letter accompanying documents to the tax office is a note with explanations for the response to the request of the regulatory authority. Most often, such a document is drawn up as an attachment to the declaration with the updated VAT.

An individual entrepreneur may need to write such a letter in several other cases. During a desk audit at your company, the tax office may request one or more documents. The desk audit must take place within three months from the day the declaration was submitted. And all this time, the entrepreneur may be asked for various documents. If the measures taken are not enough, the tax office may extend the audit period. That is, you may only need the ability to write cover letters for 4 months.

Let us add that at the end of these 4 months, the tax office does not have the right to demand papers from the entrepreneur as part of the audit. In addition to the desk audit, any other audit may be assigned if tax benefits are applied in the operation of the enterprise, if a refund of overpaid tax is claimed, if a desk audit is carried out at the production enterprise natural resources, when monitoring income tax return data. According to the rules, some documents can be attached to the tax return; they are different in different cases; they can also be requested by the inspectorate. If the data held by the tax office and the data of the entrepreneur himself differ, then, according to the Resolution of the Arbitration Court of the Russian Federation, supporting documents may be requested.

If an entrepreneur believes that his rights are being violated and they require the provision of documents without a legal basis, then he may not provide the documents, and the refusal and its justification must be stated in a letter. Written responses are accepted as evidence in court and are a legal act of communication and discussion of the situation. An oral statement will not confirm that you are right, no matter how competent it is. And then the entrepreneur faces a fine of 200 rubles for each document not provided.

Procedure for writing a letter to the tax office

To correctly write a letter accompanying documents or refusing to provide them, you need to remember general rules document flow. In the header it is necessary to indicate to whom the letter is intended, the full position and last name, first name and patronymic of the official. After this information, you must indicate the subject of the letter, and then the text of the appeal. And at the end, the number and signature of the individual entrepreneur are put. You can write such a letter on company letterhead, if you have one. If you do not have one, then the letter is written on a regular sheet of paper.

It should be noted that there is no sample of the text of the letter itself; it is written in each individual case with different information: you can affect the deadlines for paying taxes, justify the reasons for non-payment, notify about a change in details, and much more. But in any case, the author must disclose as much as possible all the facts about which information was requested, or with which the entrepreneur does not agree. If you need to justify your actions with a line of law, then references are given to articles of Codes, Orders, Letters and other regulatory documents.

Let's take a closer look at the structure of a cover letter.

The header of the letter contains information about the addressee, his position, Federal Tax Service number, city of location, and full name. For example: “To the head of the Federal Tax Service of Russia No. 5 for the city of Novo-Ivanovsk I.M. Petrova." The header is written in the upper right part, and in the left you need to indicate the date of compilation of the letter and the outgoing number, like this: “03/01/2014 No. 34-08/76”. And in the line below you need to indicate the details of the tax letter to which you are responding: “On No. 756 dated February 20, 2014.”

Next, you need to specify the subject of the letter. If you are writing about what documents you provide at the request of an inspection, then the topic could be “On the provision of documents.” You think through the wording yourself each time; it should briefly outline the meaning of your actions.

It is not necessary to contact the recipient of the letter, but you can write if you know exactly the name and patronymic of the head of the tax office. It should look like this: “Dear Irina Mikhailovna!” The text must begin with a description of the action: we send the following requested documents to your address; We will send you the documents in the following set; We present you with documents according to the requested list. And then you need to list all the documents that you are sending. Indicate the serial number in your list, the full name of the document, the date it was compiled, the outgoing or internal number, how many sheets the document is compiled on, how many copies of originals or copies are attached. Example.

I am sending you, in accordance with the letter on the need to provide documents dated February 20, 2014 No. 756, the following documents to verify the calculation of the VAT tax base for 2013: