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Tax Code Of The Russian Federation

PART ONE NO. 146-FZ OF JULY 31, 1998
(with the Amendments and Additions of March 30, July 9, 1999, January 2, 2000, December 29, 2000, May 30, August 6, 7, 8, November 27, 29, December 28, 29, 30, 31, 2001, May 29, July 24, 25, December 24, 27, 31, 2002, May 6, 22, 28, June 6, 23, 30, July 7, November 11, December 8, 23, 2003)
Passed by the State Duma on July 16, 1998
Approved by the Council of Federation on July 17, 1998

Part I
Section 7
Chapter 19
Procedure for Appealing Acts of Tax Authorities and Actions or Inactionon the Part of Tax Officers
Chapter 20
Consideration of Appeals and Rendering Decisions

Chapter 19. Procedure for Appealing Acts of Tax Authorities and Actions or Inactionon the Part of Tax Officers


Article 137. Right to Appeal


 Every taxpayer or tax agent shall be entitled to appeal acts of tax authorities of a non-normative nature, as well as actions or inaction of tax officials, if the taxpayer or tax agent believes that such acts, actions of inaction infringe upon their rights.
 Normative legal acts [regulations] of tax authorities can be appealed in accordance with the procedure provided for by the federal legislation.

Article 138. Procedure for Appeals


 1. Acts of tax authorities, actions or inaction of tax officials can be appealed against to a higher tax authority (higher tax official) or court.
 Filing a complaint to a higher tax authority (higher tax official) shall not rule out the right to a simultaneous or subsequent filing of a similar complaint with a court.
 2. Judicial appeals against acts (including normative acts) of tax authorities, actions or inaction of tax officials by organisations and individual entrepreneurs shall be performed by means of filing a statement of claim with a court of arbitrage in accordance with federal laws on arbitral procedure.
 Judicial appeals against acts (including normative acts) of tax authorities, actions or inaction of tax officials made by individuals other than individual entrepreneurs shall be performed by means of filing a statement of claim with a court of general jurisdiction in accordance with the legislation on appealing against unlawful actions of government authorities and officials in court.

Article 139. Procedure and Deadline for Filing Appeals with Higher Tax Authorities or Higher Officials


 1. An appeal against an act of a tax authority, actions or inaction of a tax officer shall be filed with the higher tax authority or a higher official of the same tax authority, respectively.
 2. Unless otherwise provided for by this Article, an appeal to a higher tax authority (higher official) shall be filed within three months from the day when the taxpayer learned or ought to have learned of the violation of their interests. Documents supporting the complaint may be appended to this complaint.
 In the case of failure to meet the deadline for appeal filing due to good reasons, the period allowed for appeal filing may be renewed at the request of the appellant by the head (deputy head) of the tax authority or by a superior tax authority.
 3. An appeal shall be submitted in written form to the relevant tax authority or official.
 4. The person who has filed an appeal to the superior authority or the superior official can withdraw it by written request, unless a ruling concerning that appeal has already been rendered.
 Withdrawal of an appeal shall deprive the appellant of the right to file a new appeal based on the same reasons with the same tax authority or the same superior official.
 A new appeal can be filed with a higher tax authority or higher official within the time limits provided for by Item 2 of this Article.

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