contesting a non-normative act of a tax authority

[Адвокат]

Statement of claim challenging a non-normative act of a tax authority


To the Arbitration Court ___________________
The address: ______________________________

Claimant: ______________________________
The address: ______________________________
Phone fax _________,
Email mail ___________________________
Representative _______________________

Defendant: ___________________________
The address: ______________________________
Phone fax __________

SUGGESTED STATEMENT
to challenge the non-normative act of the tax authority

"___" _________ ____ the employee of the Inspectorate of the Federal Tax Service of the Russian Federation N __________ on ____________________________ conducted an on-site tax audit of the Claimant on the basis of a decision of the head of the Respondent N __________ dated
"__" ____________ ____ g.
On the same day, the tax inspector issued a decision on the seizure of documents related to his business activities from the plaintiff on the grounds that ___________________________________, as well as
decision on the suspension of operations on accounts in the plaintiff's bank N ____.
The actions of the tax inspector are contrary to the law for the following reasons: ___________________________
_____________________________ (indicate the grounds and available evidence of a violation of the law)

The defendant’s decision affected the rights and legitimate interests of the Claimant, namely ________________________________,
(indicate what this is expressed)

creates obstacles to the implementation of entrepreneurial and other economic activities of the Claimant, in particular __________________________________________________________ (indicate what this is expressed)

In this regard, the above non-normative act must be declared invalid.
As a result of the adoption of the above non-normative act, the rights and legitimate interests of the Claimant were affected, namely: __________________________________________________________________________.

Therefore, based on the foregoing and in accordance with Article 76, 89, 94, 138 of the Tax Code of the Russian Federation, as well as Art. 27, 29, 106, 110, 125, 126 of the APK of the RF

I BEG:

1. To invalidate the decision N _______________ of "__" ________ ____ g on the suspension of operations on bank accounts.
2. To reimburse from the budget the amount of the paid state duty in the amount of _________________ rubles.
3. Reimburse the plaintiff's legal expenses for representing his interests in court in the amount of _______________________ rubles.

Applications:
1. A copy of the decision to suspend operations on accounts.
2. Copies of the evidence in support of the claim.
3. Receipt of payment of state duty.
4. A document on sending a copy of the statement of claim to the Respondent.
5. A power of attorney or other document confirming the right to
signing a lawsuit.
6. A copy of the certificate of state registration in
as a legal entity or individual entrepreneur.

Head (representative) ________________
(signature)

"___" ________ _____

Source: https://www.efremov-partners.ru/documents/index.php?SECTION_ID=155&ELEMENT_ID=1432

 

[Матушкин Андрей Николаевич]

Thank!