The tax inspectorate is endowed with numerous rights, since the purpose of its work is the calculation and collection of taxes from different taxpayers. In order to identify arrears or violations of the law, tax audits are carried out, which can be field or cameral. To obtain reliable information, contractors of a company can often be called to testify. A tax call as a witness usually provokes a negative reaction from company executives. But in some situations it is impossible to refuse to visit the department of the Federal Tax Service.
The nuances of attracting witnesses
Calling tax representatives as representatives of companies or individuals is considered a common process. It acts as an effective way of control by the Federal Tax Service. The rules for attracting citizens to this process include:
- employees of the Federal Tax Service can call absolutely any natural person who has any information about different circumstances regarding the company being inspected;
- usually called officials of the company whose documents are examined by inspectors;
- representatives of counterparties are additionally involved;
- not only the director or accountant, but even other employees of the enterprises are called for interrogation.
Called citizens should not be worried or nervous, as it is only enough to answer all questions reliably.
Call Rules
If the tax authority calls for interrogation as a witness of a person, then the employees of this government agency must correctly place such a call. To do this, the following rules are taken into account:
- the agenda lists the main reasons for calling a person to the tax service, for example, the need to clarify any specific circumstances related to tax control is prescribed;
- a document is sent in writing only at the place of residence of the witness;
- the document indicates the place where the interrogation will be conducted, as well as the date and place of the meeting.
If the subpoena is incorrectly drawn up as a witness, then anyone can refuse to visit this institution. Often, officials of different companies are completely faced with the fact that they are invited to the office of the Federal Tax Service by telephone, without receiving an official written document. You can simply not respond to phone calls.
Who is being called?
According to Art. 31 of the Tax Code of the Russian Federation, tax authorities have different rights, which include the possibility of calling almost any person as a witness. Therefore, a summons can be sent to any citizen who, according to the employees of the Federal Tax Service, may know any relevant information about the activities of a particular company.
The following persons are most often called for interrogation:
- directors and other officers of the company, which is subject to field or desk audit;
- current employees of the audited company and counterparties;
- dismissed employees of enterprises.
All these people should receive an official invitation from employees of the Federal Tax Service. In the absence of a written document, any citizen can refuse to visit the tax office.
Who is impossible to call?
It is not allowed for some individuals to call the tax as a witness. This includes the following citizens:
- legally incompetent or minor citizens who, due to their mental state or age, cannot correctly perceive certain circumstances;
- persons who are required on the basis of their position to keep certain confidential information about the work of enterprises, for example, lawyers or auditors, so they can refuse to testify.
If auditors or lawyers distribute confidential information, they will violate professional secrets.
Who can refuse?
Based on the provisions of Article 90 of the Tax Code, an individual may refuse to provide information to authorized bodies only if there are good reasons. These include:
- if a person tells the information he has, then he will testify forgive himself;
- close testimonies presented by relatives or spouse may be affected by his testimony;
- the refusal may be carried out without good reason by deputies who have received information about the work of the company on the basis of existing powers;
- In addition, authorized human rights persons authorized by the President or the protection of the rights of entrepreneurs may refuse to testify .
All other persons must provide employees of the Federal Tax Service exclusively reliable information.
The consequences of an unreasonable refusal
If a person does not have good reasons for refusing, but he still does not come to the tax office on the appointed day, then he will be held accountable. He will have to pay a fine of 1 thousand rubles. If a citizen came to the department of the Federal Tax Service, but refused to testify, then he pays a fine of 3 thousand rubles, since such actions are considered as giving false testimonies.
If an individual receives several summons, but does not come to the tax service several times, then a separate penalty is assigned for each pass.
When are citizens usually called?
The reasons for calling are completely different. Most often, company officials and employees are called to the Federal Tax Service to obtain information on the following issues:
- possible grounds for understating the tax base when calculating different types of tax;
- real figures do not correspond to the tax burden;
- payment of taxes with a significant delay;
- Filing reports to the Federal Tax Service containing inaccurate information.
Any employee of the enterprise must come to the department of the Federal Tax Service in a timely manner. For this, the optimal hours of tax inspection are selected. Refusal to visit the institution or unwillingness to answer questions may become a basis for prosecution.
What rights do witnesses have?
Conducting tax audits is considered an unpleasant event for every business owner or employee of any enterprise. Tax inspectors must comply with legal requirements and take into account the rights each witness has. These include:
- you can not come to the department of the Federal Tax Service if you called a person by phone, and not by sending an official written invitation;
- everyone can ask for legal assistance or use the services of a tax consultant to correctly transfer different information to tax inspectors;
- according to the law, a citizen can not transmit data that could harm him or his relatives;
- as soon as the interrogation is completed, the specialist of the Federal Tax Service must draw up a special protocol with which the interrogated citizen can familiarize himself to make sure that the information entered is reliable;
- during communication with the inspector, a citizen may apply written notes.
A witness does not receive a copy of the protocol unless he is an accused. But at the same time, a citizen can get this document for examination to make sure that tax inspectors have entered the correct information into it.
What rights do employees of the Federal Tax Service have?
The rights of tax authorities are fixed in the Tax Code. Inspectors are endowed with numerous powers that allow them to obtain reliable information from any citizen. All these rights are listed in Art. 31 Tax Code. These include:
- the requirement of documents relating to the work of the company itself or its counterparties;
- conducting tax audits;
- seizure of documentation from taxpayers;
- calling citizens for questioning on the basis of a written request;
- suspension of various operations on the accounts of the audited company;
- the study of all income and expenses of enterprises and entrepreneurs;
- calculation of taxes payable;
- collection of arrears and penalties.
The rights of tax authorities are numerous and specific. But even inspectors of the Federal Tax Service should remember that every witness has rights that are not allowed to be violated. Citizens can be invited only during the hours of the tax inspection, and not on weekends or in the evening, as under such conditions witnesses can refuse to visit this institution.
How is the interrogation conducted?
If a person is summoned to another person’s tax office as a witness, he will have to visit this institution, but you can also file a petition for the process to proceed at the Federal Tax Service office at the citizen’s place of residence. He can take the help of an expert or lawyer. When dealing with witnesses, tax inspectors should be aware of certain rules. The basic rules of the process include:
- if the witness for health reasons cannot independently visit the department of the Federal Tax Service, then the tax inspector comes home to the citizen;
- in a particular case, one inspector is identified who interrogates all witnesses, and in some cases, a policeman may be present during interrogation;
- to testify, you must come to the institution on a strictly defined day with a passport;
- information from the passport is immediately transferred to the protocol;
- This document contains the full name witness, date of birth and place of work;
- the reason for calling a particular citizen is indicated in the protocol;
- if an audio recording or video is being made, then the Federal Tax Service should warn the witness about this;
- prior to direct interrogation, a citizen gets acquainted with his rights and rules of the process;
- then the interview begins, during which the inspector asks the witness all his questions;
- a citizen must answer all questions if he does not testify against himself and his relatives;
- at the end of the process, the witness receives a protocol for study and signing.
The interrogation procedure usually lasts about three days, so witnesses have to visit the department of the Federal Tax Service several times. A conversation within one day should not take 8 hours, and a break should be offered every 4 hours. Interrogation is permitted at night, but only if there are really good and serious reasons. It is not permitted that any physical coercion or threat measure be applied to the witness.
Legal advice
Calling the tax as a witness for many people causes negative emotions. But if you know some of the recommendations of experienced lawyers, then you can undergo interrogation without fear and negative consequences. Therefore, the following tips are considered:
- often when inspectors fill out the protocol, the inspectors distort the answers received and also use ambiguous sentences, therefore, if the witness reveals discrepancies while studying this document, then they need to be corrected;
- if there is a lot of empty space in the protocol, then it will certainly be crossed out by the Z sign, since otherwise there is a possibility that additional information will be entered that is unreliable;
- if the person is legally illiterate, then it is advisable to use the help of an experienced lawyer who can stop violations of client rights by the tax inspector.
The protocol will be invalid if it does not contain the date of preparation or signature of the participants. The entire interrogation procedure will be illegal if the witness was not informed about the reasons for calling the Federal Tax Service or exerted pressure on him. If errors are found in the text of the document, it is easy to recognize it as invalid in court.
Conclusion
Calling the tax as a witness is considered an unpleasant process for any person. It is important to know what rights witnesses and tax inspectors have. A citizen summoned for interrogation must understand the rules for conducting it and drawing up a protocol. If discrepancies or other problems are identified, the entire procedure may be deemed unlawful.
Refusal to visit the branch of the Federal Tax Service without good reason is the reason for bringing a person to responsibility, represented by a large fine. But at the same time, each person has the right not to testify against himself or his relatives.