Chapter 20. Consideration of Appeals and Rendering Decisions

Article 140. Consideration of Appeals by Superior Tax Authorities or Superior Officials

1. A taxpayer' appeal shall be considered within one month of its receipt.

2. Based on the results of consideration of an appeal against an act of a tax authority, the higher tax authority shall be entitled to:

1) dismiss the appeal;

2) cancel the act of the tax authority and order an additional examination;

3) cancel the ruling and dismiss the tax case;

4) alter the decision or render a new decision.

Based on the results of consideration of an appeal against actions or inaction of tax officials, the higher tax authority or official shall be entitled to render a decision on the substance of the case.

3. The decision of the tax authority or official concerning the appeal shall made within one month. The appellant shall be informed of the decision taken by a written notification.

Article 141. Consequences of Appeal Filing

1. Filing an appeal with a superior tax authority or a superior official shall not suspend the execution of the act or the action appealed against, except in cases set forth in this Code.

2. If the tax authority or tax official considering an appeal have ample grounds to believe that the act or action appealed against are not consistent with the legislation of the Russian Federation, the said tax authority shall be entitled to suspend the act or action appealed against in full or in part. The decision to suspend the execution of the act (action) shall be taken by the head of the tax authority that has passed the actor by a higher tax authority.

Article 142. Consideration of Appeals to Court

Appeals (statements of claim) against act of tax control bodies, actions (inaction) of tax officials filed with court shall be considered and resolved in accordance with the federal law of civil procedure, arbitral procedure and other federal laws.

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