Failure to appear or evasion of appearance without good reason by a person called in a tax offense case as a witness shall entail a fine in the amount of one thousand rubles. Unlawful refusal of a witness to testify, as well as giving knowingly false testimony, entails a fine of three thousand rubles.
Legal advice under Art. 128 Tax Code of the Russian Federation
Polina Semenova
Alla Smirnova
Can an employer legally do this? The enterprise did not win a single tender for the 4th quarter, the employer, having secured itself in the 3rd quarter, warned the employees with an order - dismissal under clause 2, part 1 of art. 81 Labor Code of the Russian Federation, but a week before dismissal, the employer decided to send us on leave without pay for the entire 4th quarter. Can an employer legally do this? What is the maximum unpaid leave an employer can legally provide to employees?
Tamara Ponomareva
Is it necessary to return zero for property? All property is already in off-balance sheet accounts.
- Lawyer's answer:
On January 1, 2010, taxpayers are organizations that have property on their balance sheet that is fixed assets (Federal Law of October 30, 2009 N 242-FZ “On Amendments to Article 373 of Part Two”). In connection with this norm, in the absence of fixed assets, there is no need to take “zeros”. However, if a fully depreciated fixed asset is listed on the organization’s balance sheet, then the obligation to submit a property tax declaration to the tax authorities remains (Letter of the Federal Tax Service of Russia dated February 8, 2010 N 3-3-05/128).
Anton Beskov
Income tax under a free use agreement. A citizen who is the sole founder of an LLC leases his land plot to this LLC. The LLC rents out this plot to entrepreneurs for retail trade (UTII Taxation). An agreement was concluded between a citizen and an LLC for the free use of a land plot. Question: Is the LLC a payer of income tax (non-operating income) in connection with the receipt of land for free use, taking into account Art. 250 and 251 of the Tax Code of the Russian Federation. In Article 251 of the Tax Code of the Russian Federation there is a condition when it is not subject to income tax - the property received within 1 year is not transferred to third parties within 1 year. Does this mean that if you rent it out within a year, you pay tax, but if you rent it out for more than 1 year, you don’t? Did I understand correctly?
- Lawyer's answer:
Yes, the LLC is a payer of income tax (non-operating income) in connection with the receipt of land for free use, taking into account Art. 250. In art. 251 states that property received from an individual, if the authorized (share) capital (fund) of the receiving party consists of more than 50 percent of the contribution (share) of this individual, is not income. Property is not recognized as income for tax purposes only if, within one year from the date of its receipt, the specified property (except for cash) is not transferred to third parties. In your case, there is no transfer of property, the owner of the plot remains the individual who transferred the plot to the LLC for free use, i.e. there is no transfer of property, but there is a transfer of property rights. Therefore, based on paragraphs. 8 Article 250 of the Tax Code of the Russian Federation non-operating income, you have a tax base in the form of property rights received free of charge. According to paragraph 2 of Art. 38 of the Tax Code of the Russian Federation (in contrast to Article 128 of the Civil Code of the Russian Federation), property rights do not relate to property. Therefore, the benefit provided for in paragraphs. 11 clause 1 art. 251 of the Tax Code of the Russian Federation does not apply to income in the form of received property rights. When receiving property (work, services) free of charge, income is assessed based on market prices determined taking into account the provisions of Article 40 of this Code, but not lower than the residual value determined in accordance with this chapter - for depreciable property and not lower than production (acquisition) costs. - for other property (work performed, services provided). Information on prices must be confirmed by the taxpayer - the recipient of the property (work, services) documented or by conducting an independent assessment;
Igor Vyazgin
How many days can you take leave due to the death of a loved one? I have in my hands the Labor Code of the Russian Federation (but unfortunately, it was issued in 2002). In it, under Article 128, 5 calendar days are given without saving wages. fees. Why did several sources, including the employer, tell me a period of 3 days? Has Article 128 changed since 2002? I read here on Answers, someone also wrote for 3 days, but already PAID. I don't understand anything. Please tell me, this is very important for resolving a labor dispute. It is also important for me to know when I can take these 3 or 5 days, from the day of the death of a relative, or at my request, because we buried a relative on the 9th day, and on the day of death I did not ask for this leave. Thank you in advance.
- Lawyer's answer:
The Labor Code provides for provisions for granting employees leave without pay. Article 128 of the Labor Code of the Russian Federation defines two categories of employees to whom the employer, upon their application: - has the right (but is not obliged) to provide leave without pay; - is obliged to provide such leave. The length of leave granted to him depends on which category the employee belongs to. For the first category of workers, labor legislation does not establish either a minimum or maximum duration of leave without pay; it is determined by agreement between the employee and the employer. Based on a written application from the employee, such leave is granted for family reasons and other valid reasons. In this case, the initiative in granting this leave comes only from the employee, since leave is granted on the basis of his application. Thus, the employee has the right to indicate in the application the required duration of leave at his own expense, but the specific period is determined in a given situation depending on the agreement reached between the parties to the employment contract. For the second category of workers, the duration of leave without pay is established by the Labor Code and other federal laws or by a collective agreement. In Art. 128 of the Labor Code of the Russian Federation indicates employees and the duration of leave provided upon their written application, these are WWII veterans (35 days), working pensioners (14 days), working disabled people (60 days), etc. There is no need to notify the tax authorities, since the salary is not is accrued, then there will be no personal income tax and insurance premiums. Only 14 days of administrative leave () are included in the length of service for the next vacation. Regarding sick leave. Based on paragraphs. 1 clause 1 art. 9 of the Federal Law of December 29, 2006 N 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity”, the period of temporary disability that coincides with unpaid leave is NOT PAID. This is confirmed by clause 23 of the Procedure for issuing sick leave. The period when an employee was on leave without pay cannot be included in his insurance period taken into account when assigning a pension. After all, the insurance period includes periods of work for which insurance contributions were paid to the Pension Fund (Clause 1, Article 10 of the Federal Law of December 17, 2001 N 173-FZ “On Labor Pensions in the Russian Federation”). During the time when the employee was on unpaid leave, he has the right to standard tax deductions provided for in Art. 218 Tax Code of the Russian Federation. After all, these deductions are provided to the taxpayer for each month of the tax period by reducing the tax base in each month of the tax period by the corresponding established amount of the deduction. If in certain months the taxpayer had no income at all, standard tax deductions are accumulated from the beginning of the tax period (See Letter of the Ministry of Finance of Russia dated May 6, 2008 N 03-04-06-01/118). As a rule, an employee cannot be dismissed at the initiative of the employer while he is on such leave. Since according to Art. 81 of the Labor Code of the Russian Federation, an employee cannot be dismissed at the initiative of the employer while he is on vacation, with the exception of the case of liquidation of the organization or termination of activities by an individual entrepreneur.
Valentina Kuznetsova
Can they be fired for not wanting to allow them to attend a session (second higher education at their own request). When I was hired (January 11, 2011), I had already entered a second higher education (specialty in economics-manager) and even completed one session. The employer was aware of this. During the session from February 19 to March 9, no one voiced their objections. On May 21st I have to go back to the session until May 26th. They give me a condition: either study or work. I don't want to quit studying. The job is also something you won’t find anywhere else in my small town.
- Lawyer's answer:
If the employee receives a second higher education on his own, there are no agreements regarding the provision of guarantees and compensation in connection with training between the employee and the employer and the employer did not send him to study, then provide the employee with the guarantees and compensation provided for in Art. 173 of the Labor Code of the Russian Federation, the employer is not obliged. As you know, leave without pay can be granted to an employee upon his written application for family reasons, as well as for other valid reasons. Passing exams while receiving a second higher education, in our opinion, is a valid reason and may be the basis for an employee to apply to the employer for the specified type of leave. The employer, in turn, has the right to decide whether to grant him such leave or not. The answer was prepared by: Expert of the Legal Consulting Service GARANT Karasevich Lyubov But they can be fired if the employer does not provide leave; absence from work even for the duration of the session can be the reason for dismissal for absenteeism
Natalia Dorofeeva
- Lawyer's answer:
Article 10. Duration of payment of maternity benefits 1. Maternity benefits are paid to the insured woman in total for the entire period of maternity leave lasting 70 (in case of multiple pregnancy - 84) calendar days before childbirth and 70 (in case of complicated childbirth - 86, for the birth of two or more children - 110) calendar days after birth. Article 11. Amount of maternity benefit 1. Maternity benefit is paid to the insured woman in the amount of 100 percent of average earnings. Article 14. Procedure for calculating benefits for temporary disability, pregnancy and childbirth 1. Benefits for temporary disability, pregnancy and childbirth are calculated based on the average earnings of the insured person, calculated for the last 12 calendar months preceding the month of the onset of temporary disability, maternity leave and giving birth 2. Earnings, on the basis of which benefits for temporary disability, pregnancy and childbirth are calculated, include all types of payments provided for by the remuneration system, taken into account when determining the tax base for the unified social tax, credited to the Social Insurance Fund of the Russian Federation, in accordance with Chapter 24 parts of the second Tax Code of the Russian Federation. Earnings for calculating benefits for temporary disability, pregnancy and childbirth for insured persons who voluntarily entered into a relationship under compulsory social insurance in case of temporary disability and in connection with maternity include the income they received, from which insurance contributions were paid to the Social Insurance Fund of the Russian Federation in accordance with the Federal Law “On the provision of compulsory social insurance benefits to citizens working in organizations and individual entrepreneurs applying special tax regimes, and certain other categories of citizens.” 3. Average daily earnings for calculating benefits for temporary disability, pregnancy and childbirth are determined by dividing the amount of accrued earnings for the period specified in part 1 of this article by the number of calendar days falling on the period for which wages are taken into account. 4. The amount of the daily benefit for temporary disability, pregnancy and childbirth is calculated by multiplying the average daily earnings of the insured person by the amount of the benefit established as a percentage of the average earnings in accordance with Articles 7 and 11 of this Federal Law. 5. The amount of benefits for temporary disability and maternity leave is determined by multiplying the amount of the daily benefit by the number of calendar days falling during the period of temporary disability and maternity leave.
Bogdan Kadochnikov
Profits and Losses Report. Tell me this question: When submitting annual reports for 2007, my form did not work. No. 2 and a profit declaration due to the fact that at the end of the year the founder (100% share of the authorized capital) provided gratuitous assistance in the amount of 200,000 rubles. According to Art. 251 clause 1 clause 11 This income is not accepted for income tax. In f. I showed No. 2 in other income. The financial result was a loss of 177,000. And with financial assistance in the amount of 200,000-00, a profit was received in the amount of 23,000-00. Now the tax inspectorate is asking me to make changes to put this amount into the authorized fund, and if I put it into the authorized fund, will I have to go through re-registration with the tax office? Help!!!
Couldn’t you arrange it as a long-term interest-free loan? Then everything would be much simpler!
Failure to appear or evasion of appearance without good reason by a person called as a witness in a tax offense case,
entails a fine in the amount of one thousand rubles.
Unlawful refusal of a witness to testify, as well as giving knowingly false testimony
entails a fine in the amount of three thousand rubles.
Commentary to Art. 128 Tax Code of the Russian Federation
Part 1 art. 128 of the Tax Code of the Russian Federation contains liability for failure to appear or evasion of appearance without good reason of a person called in a tax offense case as a witness, and entails a fine of 1 thousand rubles.
Part 2 Art. 128 of the Tax Code of the Russian Federation provides for liability for the unlawful refusal of a witness to give evidence, as well as for giving knowingly false testimony, and entails a fine of 3 thousand rubles.
It should be noted here that the testimony of a witness, for which the witness is held accountable, must be recorded in the protocol of interrogation of the witness in the prescribed form.
The object of the analyzed act is the relations associated with the implementation of tax control and, in particular, arising during the tax audit and proceedings in the case of a tax offense. At the same time, the perpetrator violates such provisions of the Tax Code of the Russian Federation as Art. Art. 23, 31, 90. The immediate object is the relationship associated with the fact that a witness involved in the case does not fulfill or improperly fulfills the duties assigned to him by law. The danger of this offense is that it can nullify the results of a tax audit, give rise to unfounded doubts about their reliability, and complicate the activities of tax authorities in carrying out control functions.
The objective side of this offense is expressed both in the actions and inaction of the witness. Let's clarify some definitions:
a) failure to appear means that the culprit refused to appear at the tax authority (despite the fact that he was summoned in the prescribed manner, see) and stated this directly and unambiguously;
b) evasion of appearance means that the culprit actually does not appear at the tax authority, although he does not declare a refusal;
c) both failure to appear and evasion of appearance then constitute signs of the objective side of this offense when they are committed without good reason. Whether a particular reason is valid can only be judged based on an analysis of a specific situation. In particular, in practice, valid reasons include:
illness of the culprit himself, preventing his appearance;
the need to care for a sick family member;
some solemn (sorrowful) event in the life of the witness;
conscription for short-term military training;
accident or accident, traffic accident, etc.
The tax authorities themselves must prove that the reasons for non-appearance (evasion to appear) are not valid;
d) the witness is called by the official who is conducting the proceedings on the tax offense;
e) the objective side of the offense provided for in Part 2 of the commented article includes such acts as:
- unlawful refusal of a witness to testify. A statement of refusal can be made either in writing or orally (in any case, this is reflected in the protocol, which is drawn up in accordance with paragraph 1 of Article 90 and Article 99 of the Tax Code of the Russian Federation). The culprit is held accountable under Art. 128 of the Tax Code of the Russian Federation, both in case of complete and partial refusal to testify. The motives and reasons for refusing to testify are absolutely irrelevant: fear of ruining relations with the taxpayer, reluctance to cooperate with tax authorities, etc. On the other hand, the commented article refers specifically to unlawful refusal. It must be taken into account that a witness’s refusal to testify against himself, his spouse, or close relatives will be lawful (Article 51 of the Constitution of the Russian Federation), in other cases provided for by law. Testimony (which the perpetrator refused to give) is any information or circumstances known to the witness in a tax violation case. However, we are talking only about such circumstances that are important for tax control. A person has the right not to testify about other circumstances;
- giving deliberately false testimony means that the culprit deliberately misinforms tax officials;
f) the objective side of the offense specified in the commented article is characterized by both the commission of actions (for example, giving deliberately false testimony) and inaction (for example, evading appearance to testify).
The subject of this offense can only be individuals (this is directly provided for in paragraph 1 of Article 90 of the Tax Code of the Russian Federation). It should be taken into account that minors, as well as persons who, due to physical or mental disabilities, are not able to correctly perceive and (or) reproduce circumstances relevant to the case, are not subject to being called as witnesses (Clause 2 of Article 90 of the Tax Code of the Russian Federation) .
On the other hand, the testimony of a witness can be obtained at his place of residence if, due to illness, old age, disability, he is not able to appear before the tax authority, and at the discretion of a tax authority official - in other cases (clause 4 of article 90 of the Tax Code). code).
The liability provided for in this article occurs if the act does not contain elements of a crime provided for by the norms of the Criminal Code of the Russian Federation.
The subjective side of the analyzed act is characterized only by an intentional form of guilt. It is impossible to imagine that a person does not realize that by committing this tax offense, he is breaking the law (the fact is that the rights and obligations are explained to him by a tax official). Thus, the perpetrator commits this act either with direct or indirect intent (Article 110 of the Tax Code of the Russian Federation).
The amount of the fine may be reduced or increased according to the rules of Art. 112 and paragraphs 3, 4 art. 114 Tax Code of the Russian Federation.
Failure of a witness to appear at the tax office - liability is established by Art. 128 Tax Code of the Russian Federation. This article is a logical addition to Art. 90 of the Tax Code of the Russian Federation, covering the issue of attracting witnesses during tax control. And if Art. 90 of the Tax Code of the Russian Federation contains the rules by which witnesses are involved, the norm in question is devoted to measures of punishment for an individual in the event of dishonest performance of the duties assigned to him. Let's see what questions arise most often.
Article 128 of the Tax Code of the Russian Federation: official text
What valid reasons exempt from liability?
Taking into account the norms of paragraph 1 of Art. 128 of the Tax Code of the Russian Federation, an individual may be exempted from the prescribed punishment. This is possible if there is a good reason that does not allow you to testify. True, what the concept of “good reason” includes is not disclosed by the Tax Code of the Russian Federation.
Based on judicial practice, the following can be considered as such reasons:
- The individual was declared incapacitated (decision of the Moscow City Court dated August 10, 2010 No. 33-23831).
However, in this case, clause 4 of Art. 90 of the Tax Code of the Russian Federation, according to which testimony can be obtained at the place of residence of the witness.
- The date of the interrogation conducted by tax authorities coincides with the date of summoning the individual to the police department (for example, also for the date of testimony) or to the court (ruling of the Supreme Court of the Russian Federation dated April 30, 2010 No. 6-B10-1, ruling of the Moscow Regional Court dated August 31, 2010 No. 33 -15193).
In order to avoid disputes with the tax authorities, upon receiving a subpoena, you should inform about the impossibility of giving evidence at the specified place and at the appointed time.
If the witness does not appear when summoned and does not report the impossibility of his presence, he, in accordance with Art. 128 of the Tax Code of the Russian Federation you will have to pay a fine of 1000 rubles.
Read about who can be brought in as a witness.
When is refusal to testify subject to punishment?
Sometimes, even if a witness does not agree to testify, penalties may not be applied to him. This possibility is provided for in Art. 51 of the Constitution of the Russian Federation, according to which it is permitted not to disclose information:
- about the individual who was brought in as a witness;
- about his husband or wife;
- about his close relatives.
For example, during an on-site inspection of an individual entrepreneur, the entrepreneur himself was brought in as a witness. He may not testify against himself. This conclusion is also contained in the arbitration decisions (resolution of the Federal Antimonopoly Service of the North Caucasus District dated December 26, 2012 in case No. A32-4042/2011).
If a witness is required to provide information not related to him or his relatives, unwillingness to disclose such information will be punishable by a fine of 3,000 rubles.
To learn about the cases in which the results of an audit based on witness testimony can be challenged, read the material
Failure to appear or evasion of appearance without good reason by a person called as a witness in a tax offense case,
entails a fine in the amount of one thousand rubles.
Unlawful refusal of a witness to testify, as well as giving knowingly false testimony
entails a fine in the amount of three thousand rubles.
Commentary on Article 128 of the Tax Code of the Russian Federation
The commented article establishes the liability of witnesses in a tax offense case.
The composition of the tax offense specified in Article 128 of the Tax Code of the Russian Federation is formal. Each time a person does not appear or evades appearing without good reason, a person commits a tax offense. The fact that a person does not appear or evades appearing before the tax authority as a witness in one offense does not indicate that prosecution for such an offense occurs repeatedly.
This conclusion is well-established in judicial practice (see Resolutions of the Federal Antimonopoly Service of the East Siberian District dated March 13, 2012 N A74-1519/2011, Third Arbitration Court of Appeal dated December 2, 2011 N A74-1519/2011).
It should be taken into account that, according to paragraph 5 of Article 90 of the Tax Code of the Russian Federation, when interrogating individuals as witnesses, the latter are warned not about criminal liability for knowingly false testimony or refusal to give it, respectively, under Articles 307, 308 of the Criminal Code of the Russian Federation, but about liability for refusal or evasion giving evidence or for giving knowingly false testimony, provided for in Article 128 of the Tax Code of the Russian Federation.
A similar position was taken by the FAS of the North Caucasus District in Resolution dated March 29, 2012 N A32-11138/2011.
It must be taken into account that the Tax Code of the Russian Federation does not provide for the liability of an individual summoned to give explanations for refusal to give explanations. At the same time, administrative liability may be applied for failure to appear to give explanations as for disobedience to a legal requirement of a tax authority official ().
The Federal Tax Service of Russia in paragraph 5.1 of Letter No. AS-4-2/12837 dated July 17, 2013 recommends qualifying the protocol of interrogation of the director, chief accountant of the taxpayer being audited, interviewed as witnesses and obviously interested in the outcome of the case, as a document that documents the taxpayer’s explanations (subparagraph 4 paragraph 1 of article 31 of the Tax Code of the Russian Federation).
In accordance with Article 90 of the Tax Code of the Russian Federation, any individual who may be aware of any circumstances relevant to the implementation of tax control may be called as a witness to testify.
In particular, persons who, due to their young age, physical or mental disabilities, are not able to correctly perceive circumstances that are important for the implementation of tax control (clause 2 of Article 90 of the Tax Code of the Russian Federation) cannot be questioned as a witness. The tax official conducting the interrogation must establish that the witness does not belong to the persons specified in paragraph 2 of Article 90 of the Tax Code of the Russian Federation.
From Articles 28, 172 of the Civil Code of the Russian Federation it follows that minors include individuals under 14 years of age.
Thus, a person who has reached the age of 15 can be questioned as a witness, however, by virtue of paragraph 2 of Article 107 of the Tax Code of the Russian Federation, an individual can be held accountable for committing tax offenses only from the age of 16.
Thus, a person brought in as a witness who has not reached the age of 16 at the time of the commission of the offense cannot be held accountable under Article 128 of the Tax Code of the Russian Federation.
Consultations and comments from lawyers on Article 128 of the Tax Code of the Russian Federation
If you still have questions regarding Article 128 of the Tax Code of the Russian Federation and you want to be sure of the relevance of the information provided, you can consult the lawyers of our website.
You can ask a question by phone or on the website. Initial consultations are held free of charge from 9:00 to 21:00 daily Moscow time. Questions received between 21:00 and 9:00 will be processed the next day.
Article 128 of the Tax Code of the Russian Federation: essence and comments (this year’s edition) is included in Chapter. 16 of Section VI “Tax offenses and liability for their commission” and establishes the degree of punishment for a witness for his absence at the trial, as well as the degree of punishment for perjury.
The concept of “witness liability”
As in other areas of jurisprudence, in the consideration of cases of tax offenses, the testimony of witnesses is interpreted as information that helps to objectively consider this material.
The restrictions under which citizens are involved as witnesses are also almost identical:
- minors;
- mental incapacity confirmed by an appropriate document;
- persons who have information on this case, due to the specifics of their professional activities (notaries, lawyers, auditors, etc.). However, clause 3 of Art. 96 of the Tax Code states that in some cases a specialist may be involved as a witness with a change, if necessary, of his procedural status;
- clergy - by virtue of Federal Law No. 125 “On Freedom of Conscience...”;
- an individual who has a material or moral interest in this matter.
It should be recognized: the circle of persons covered by procedural immunity in tax crime cases is very conditional. This is a flaw in the legislation, which allows for discrepancies in practice itself.
For example, it remains unclear whether evidence can be taken into account during a hearing. Opinions differ: some lawyers argue that it is not forbidden to take into account, other experts do not agree; still others are limited by the liberal definition of “permissible.” HK does not explain this procedure.
What is Article 128 of the Tax Code of the Russian Federation about?
The document states in black and white that a fine will be levied from one to three thousand rubles on a person who refuses to give information as a witness or gives untruthful testimony regarding tax offenses.
The rather “lenient” penalties for perjury in relation to tax crimes are explained by the general trend of liberalization of legislation in the fiscal sphere.
Note: Almost 20 years ago, in 1999, Article 127, adjacent to 128, was removed from the Tax Code, which provided for punishment for “refusal to submit documents and items at the request of the tax authority.”
Article 129, which extends liability for the provision of false information by examination specialists who are participants in the consideration of cases concerning tax crimes, has also not been abolished.
Comments on the article
It would seem that an insignificant article of the Tax Code may entail consequences due to which the meaning of the objective results of a tax audit will be lost, and the offender will escape responsibility.
Thus, dishonest actions of the witnesses involved may fall under the scope of the Criminal Code of the Russian Federation. The question arises:
- what is a no-show?
- that there is evasion of communication with investigative authorities;
- what constitutes an evasion from giving objective information;
- what is perjury.
In the comments to Art. 128 HK of the Russian Federation, such acts are interpreted as follows.
Failure to appear is a refusal to visit a tax office and inform about your decision. Ignoring an official call without explaining the reason (popularly known as “playing the silent game”). In both episodes, the actions do not qualify as intentional when determining whether the reason is valid.
As an example, we can give:
- getting into an accident;
- loss of capacity;
- infectious disease, etc.
But disrespectful reasons are usually proven by the government agencies themselves. Such episodes include both binge drinking and simply ignoring a call.
Note: A citizen’s refusal to provide information as a witness entails sanctions under Art. 128 HK RF, it is necessarily accompanied by an official warning in writing / Art. 90 and 99 NG/. If this does not happen, then penalties cannot be applied. It should be remembered that action 128 has its limitations.
Only in this case can measures in the form of sanctions be applied to the witness. But it should be borne in mind that the effect of Article 128 is limited - to illegal refusal to testify. In such an episode, in accordance with Article 51 of the Constitution of the Russian Federation, there are motives caused by evidence against loved ones or against oneself. Only information relating only to the current proceedings will be taken into account.
It has already been noted: in case of obvious deliberate distortion of witness testimony or complete unwillingness to cooperate with the investigation, such an act can be considered in accordance with the articles of the Criminal Code. Or punishment will follow using Art. 114 of the Tax Code of the Russian Federation - on tax penalties.
Watch the video that explains the rules for calling witnesses during a tax audit: