Failure to appear or evasion from appearing without good reason by a person called in a case of a tax offense 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, shall entail the recovery of a fine in the amount of three thousand roubles.
Artem Satarov
Does it have the right individual transfer to free use organization's property. if he is the founder and at the same time the director of this organization? If it is possible to conclude a loan agreement, then how to draw it up, because both parties that sign it are the same person?
Alla Smirnova
Can an employer legally do this? The enterprise did not win a single tender for the 4th quarter, the employer, having secured himself in the 3rd quarter, warned the employees with an order - dismissal under clause 2, part 1, art. 81 of the Labor Code of the Russian Federation, but a week before the dismissal, the employer decided to send us on vacation without pay for the entire 4th quarter. Can an employer legally do this? What is the maximum unpaid leave that an employer can provide to employees by law?
Tamara Ponomareva
Do I need to pass zero on property? All property is already on off-balance accounts.
On January 1, 2010, taxpayers are organizations that have on their balance sheet property 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, it is not necessary to pass "zeros". However, if a fully depreciated fixed asset is on the balance sheet of an organization, 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 gratuitous use agreement. A citizen who is the sole founder of an LLC rents out the land plot belonging to him to this LLC. LLC leases this site to entrepreneurs for retail trade (UTII taxation). Between the citizen and the LLC concluded an agreement on gratuitous use 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 was not transferred to 3rd parties within 1 year. This means that if you rent it out within a year, you pay tax, but if you rent it out for more than 1 year, don’t? Did I understand correctly?
Yes, 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. Art. 251 says that the property received from an individual, if the authorized (reserve) 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 said property (with the exception of Money) is not passed on to third parties. In your case, there is no transfer of property, the owner of the site remains an individual who transferred the site to LLC for free use, i.e. there is no transfer of property, but there is a transfer property rights. Therefore, on the basis of par. 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 apply to property. Therefore, the exemption provided for in s. 11 p. 1 art. 251 of the Tax Code of the Russian Federation, does not apply to income in the form of received property rights. Upon receipt of property (works, services) free of charge, the assessment of income is carried out on the basis of market prices determined subject to the provisions of Article 40 of this Code, but not lower than determined in accordance with this Chapter residual value- for depreciable property and not less than the cost of production (acquisition) - for other property (work performed, services rendered) . Information on prices must be confirmed by the taxpayer - the recipient of property (works, services) documented or by conducting an independent assessment;
Igor Vyazgin
How many days can I take leave in connection with the death of a loved one? I have the Labor Code of the Russian Federation in my hands (but, unfortunately, the year 2002). In it, under article 128, 5 calendar days are given without saving salaries. fees. Why, from several sources, including the employer, did they call me a period of 3 days? Article 128 has changed since 2002? I read here on the Answers someone also wrote 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 these 3 or 5 days can be taken, from the date 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 vacation. Thank you in advance.
Article 128 of the Labor Code of the Russian Federation has not changed, that's right, the employer must provide 5 calendar days without saving the salary! And the term of use seems to me as reasonable. That is, it is clear that not in a year.
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 saving wages; - is obliged to provide such leave. The duration of the leave granted to him depends on which category the employee belongs to. For the first category of workers, labor legislation does not establish either the minimum or maximum duration of unpaid leave, it is determined by agreement between the employee and the employer. On the basis of a written application of 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 the leave is granted on the basis of his application. Thus, the employee has the right to indicate in the application the required duration of the vacation at his own expense, while the specific period is determined in a given situation, depending on the agreement reached between the parties. employment contract. For the second category of workers, the duration of unpaid leave 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 the employees and the duration of the leave provided upon their written application, these are veterans of the Great Patriotic War (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 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. About sick leave. On the basis of paragraphs. 1 p. 1 art. 9 federal law dated December 29, 2006 N 255-FZ "On compulsory social insurance in case of temporary disability and in connection with motherhood" the period of temporary disability, which coincided with unpaid leave, IS NOT PAID. This is confirmed by clause 23 of the Procedure for issuing sick leave certificates. The period when the employee was on leave without pay cannot be included in his insurance period, taken into account when assigning a pension. After all, the insurance experience includes periods of work for which paid insurance premiums in the FIU (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 is entitled to standard tax deductions provided for in Art. 218 of the Tax Code of the Russian Federation. After all, these deductions are provided to the taxpayer for each month tax period by decreasing each month of the tax period tax base to the appropriate set amount. If in some 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 06.05.2008 N 03-04-06-01 / 118). As a rule, an employee cannot be dismissed at the initiative of the employer during his stay on such leave. Because according to Art. 81 of the Labor Code of the Russian Federation, an employee cannot be dismissed at the initiative of the employer during the period of his stay on vacation, except in the case of liquidation of the organization or termination of activity by an individual entrepreneur.
Valentina Kuznetsova
Can they be fired for not wanting to let them in for a session (a second higher education of their own free will). When I was hired (January 11, 2011), I already entered the second higher education (specialty economist-manager) and even unlearned one session. The employer was aware of this. During the session from February 19 to March 9, no one raised their objections. May 21, I again leave for a session on May 26. I am given a condition: either study or work. I don't want to quit my studies. The work is also such that in my small town you will not find more
If the employee receives a second higher education on his own, there are no agreements regarding the provision of guarantees and compensations in connection with the training between the employee and the employer, and the employer did not send him to study, then provide the employee with the guarantees and compensations provided for in Art. 173 of the Labor Code of the Russian Federation, the employer is not obliged. As you know, unpaid leave can be granted to an employee upon his written application for family reasons, as well as for other good reasons. Passing exams when receiving a second higher education, in our opinion, is a good reason and may be the basis for the employee to apply to the employer with an application for the provision of 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, already absence from work even for the duration of the session can be the reason for dismissal for absenteeism
Natalia Dorofeeva
Article 10. Duration of payment of maternity benefit 1. Maternity benefit is paid to the insured woman in total for the entire period of maternity leave of 70 (84 in case of multiple pregnancy) calendar days before childbirth and 70 (in case of complicated childbirth) - 86, at the birth of two or more children - 110) calendar days after birth. Article 11. The amount of the pregnancy and childbirth benefit 1. The pregnancy and childbirth benefit is paid to an insured woman in the amount of 100 percent of the average earnings. Article 14. The procedure for calculating benefits for temporary disability, for pregnancy and childbirth childbirth. 2. The earnings, on the basis of which benefits for temporary disability, for pregnancy and childbirth are calculated, include all types of payments provided for by the remuneration system, taken into account when determining the tax base according to a single social tax credited to the Social Insurance Fund of the Russian Federation, in accordance with Chapter 24 of Part Two of the Tax Code of the Russian Federation. As earnings for the calculation of benefits for temporary disability, for pregnancy and childbirth to insured persons who voluntarily entered into a relationship under a mandatory social insurance in case of temporary disability and in connection with motherhood, the income received by them, from which insurance premiums were paid to the Social Insurance Fund of the Russian Federation in accordance with the Federal Law "On the provision of benefits for compulsory social insurance of citizens working in organizations and for individual entrepreneurs using special tax regimes, and some other categories of citizens". 3. The average daily earnings for the calculation of benefits for temporary disability, for pregnancy and childbirth is 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 4. The amount of the daily allowance for temporary disability, for pregnancy and childbirth is calculated by multiplying the average daily earnings of the insured person by the amount of the allowance, established as a percentage of the average earnings in accordance with Articles 7 and 11 of this Federal Law. The amount of benefits for temporary disability, for pregnancy and childbirth is determined by multiplying the size of the daily allowance by the number of calendar days falling on the period of temporary disability, maternity leave.
Bogdan Kadochnikov
report about incomes and material losses. Ask this question: Upon delivery annual accounts for 2007 I didn’t get f. No. 2 and a profit declaration due to the fact that at the end of the year the founder (share of the authorized capital 100%) provided gratuitous assistance in the amount of 200,000 rubles According to Art. 251 p. 1 p. 11 this income is not accepted for income tax. In f. No. 2 I showed in other income. The financial result was a loss of 177,000. And with the fin. assistance in the amount of 200000-00, received a profit in the amount of 23000-00. Now tax office the inspection asks to make changes to put this amount in the authorized fund, and if I put it in the authorized fund, will I have to go through re-registration with the tax office? Help!!!
Vacation (help please). 1. How often can employees be sent on unpaid leave at their own expense? 2. Do I need to pay personal income tax and other taxes for them if the employee left for a month at his own expense ??? Thank you very much in advance.
1) According to the Labor Code of the Russian Federation, who can be sent on administrative leave according to the law, article 128,263,173,174,286 of the Labor Code, maybe those whom you want to send belong to these categories. In general, everyone under the Labor Code can go to the joint-stock company (administrative leave) part 1 of article 121 of the Labor Code for 14 days a year. In general, by agreement between the employer and the employee, you can be sent on vacation to the JSC (if he writes an application and asks, he will write for what reasons, for example, family reasons, if any, attach some certificates) You can’t force a person to go to the JSC, there is responsibility for this. Forced referral to a joint-stock company is a violation of labor legislation. According to the Administrative Code, Article 5.27 is responsible for an official fine from 1,000 to 5,000 rubles -for the organization from 30,000-50,000 rubles (administrative suspension of activity up to 90 days) 2) If, nevertheless, an employee is granted administrative leave, he will not be paid a salary, so there will be no taxes.
Tax Code of the Russian Federation State duty - when applying for recognition of a regulatory legal act invalid, on the recognition of a non-normative legal act as invalid and on the recognition of decisions and actions (inaction) of state bodies, local governments, other bodies, officials illegal: for individuals - 100 rubles; for organizations - 2,000 rubles;
Bogdan Karpusha
Absence or evasion from appearing without good reason of a person called in a case of a tax offense as a witness,
entails the collection of a fine in the amount of one thousand roubles.
Unlawful refusal of a witness to testify, as well as giving knowingly false testimony
entails the recovery of a fine in the amount of three thousand roubles.
Part 1 Art. 128 of the Tax Code of the Russian Federation contains responsibility for the failure to appear or evasion from appearing without good reason of a person called in a case of a tax offense as a witness, and entails a fine in the amount 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 testify, 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 liable, must be recorded in the record of the interrogation of the witness in the prescribed form.
The object of the analyzed act is the relationship associated with the implementation tax control and, in particular, those arising from 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 direct object is the relationship connected with the fact that the witness involved in the case does not perform or improperly performs the duties assigned to him by law. The danger of this offense lies in the fact that it can nullify the results of a tax audit, give rise to unreasonable doubts about their reliability, and complicate the activities of tax authorities in the implementation of 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 perpetrator refused to appear before 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 perpetrator does not actually appear in the tax authority, although he does not declare a refusal;
c) both non-appearance and evasion of appearance then constitute signs of the objective side of this offense when they are committed without good reason. Whether this or that reason is valid can be judged only on the basis of an analysis of a specific situation. In particular, in practice, good reasons include:
illness of the guilty person, which prevents the appearance;
the need to care for a sick family member;
some solemn (mournful) event in the life of a witness;
call for short-term military training;
accident or accident, traffic accident, etc.
The irrelevance of the reason for non-attendance (avoidance of attendance) must be proved by the tax authorities themselves;
d) a witness is summoned by an official who conducts proceedings on a case of a tax offense;
e) the objective side of the offense under part 2 of the commented article includes such acts as:
- Wrongful refusal of a witness to testify. A statement of refusal can be made both in writing and 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 perpetrator is held liable under Art. 128 of the Tax Code of the Russian Federation, both with full and partial refusal to testify. The motives and reasons for refusing to testify are absolutely irrelevant: fear of ruining relations with the taxpayer, unwillingness to cooperate with the tax authorities, etc. On the other hand, in the commented article, it is precisely the unlawful refusal that is meant. It should be taken into account that it will be lawful for a witness to refuse to testify against himself, his spouse, close relatives (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, circumstances known to the witness in the case of a tax offense. 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 knowingly false testimony - means that the perpetrator deliberately misinforms officials tax authority;
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, when evading the appearance to testify).
The subject of this offense can only be individuals (this is expressly provided for in paragraph 1 of article 90 of the Tax Code of the Russian Federation). At the same time, 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 the circumstances relevant to the case (clause 2 of article 90 of the Tax Code of the Russian Federation) are not subject to being called as witnesses .
On the other hand, the testimony of a witness can be obtained at the place of his stay, if he, due to illness, old age, disability, is not able to appear at the tax authority, and at the discretion of the official of the tax authority - in other cases (paragraph 4 of article 90 of the Tax code).
The liability provided for by this article occurs if the act does not contain elements of a crime under the provisions 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 violates the law (the point is that the tax official explains his rights and obligations to him). 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 can be reduced or increased according to the rules of art. 112 and paragraphs 3, 4 of Art. 114 of the Tax Code of the Russian Federation.
Absence or evasion from appearing without good reason of a person called in a case of a tax offense as a witness,
entails the collection of a fine in the amount of one thousand roubles.
Unlawful refusal of a witness to testify, as well as giving knowingly false testimony
entails the recovery of a fine in the amount of three thousand roubles.
The commented article establishes the responsibility of witnesses in the case of a tax offense.
The composition of the tax offense specified in Article 128 of the Tax Code of the Russian Federation is formal. Each time, not appearing or evading appearance without good reason, a person commits a tax offense. The fact that a person does not appear or avoids appearing before the tax authority as a witness in the framework of 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 FAS of the East Siberian District dated March 13, 2012 N A74-1519 / 2011, the Third Arbitration Court of Appeal dated December 2, 2011 N A74-1519 / 2011).
It should be borne in mind 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 them, respectively, under Articles 307, 308 of the Criminal Code of the Russian Federation, but about liability for refusal or evasion from giving evidence or for giving knowingly false testimony, as provided for in Article 128 of the Tax Code of the Russian Federation.
A similar position was taken by the Federal Antimonopoly Service of the North Caucasus District in Resolution No. A32-11138/2011 of March 29, 2012.
It should be borne in mind that the Tax Code of the Russian Federation does not provide for the liability of an individual called to give explanations for refusing to give explanations. At the same time, administrative liability () may be applied for failure to appear to give explanations as for disobedience to the legal requirement of an official of the tax authority.
The Federal Tax Service of Russia, in clause 5.1 of Letter N AS-4-2/12837 dated 17.07.2013, recommends qualifying the protocol of interrogation of the director, chief accountant of the audited taxpayer, interviewed as witnesses and knowingly interested in the outcome of the case, as a document that formalizes 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 that are important for tax control may be called as a witness to testify.
They cannot be interrogated as a witness, in particular, by persons who, due to their young age, their physical or mental disabilities, are not able to correctly perceive the circumstances that are important for the implementation of tax control (paragraph 2 of Article 90 of the Tax Code of the Russian Federation). The official of the tax authority 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 the age of 14.
Thus, a person who has reached the age of 15 may be interrogated 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 liable for committing tax offenses only from the age of 16.
Thus, a person called as a witness who has not reached the age of 16 by the time the offense was committed cannot be held liable under Article 128 of the Tax Code of the Russian Federation.
If you still have questions on Article 128 of the Tax Code of the Russian Federation and you want to be sure that the information provided is up-to-date, you can consult the lawyers of our website.
You can ask a question by phone or on the website. Initial consultations are free of charge from 9:00 to 21:00 Moscow time daily. Questions received between 21:00 and 09:00 will be processed the next day.
The commented article establishes the responsibility of witnesses in the case of a tax offense.
The composition of the tax offense specified in Article 128 of the Tax Code of the Russian Federation is formal. Each time, not appearing or evading appearance without good reason, a person commits a tax offense. The fact that a person does not appear or avoids appearing before the tax authority as a witness in the framework of 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 FAS of the East Siberian District of March 13, 2012 N A74-1519 / 2011, the Third Arbitration Court of Appeal of December 2, 2011 N A74-1519 / 2011).
It should be borne in mind 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 them, respectively, under Articles 307, 308 of the Criminal Code of the Russian Federation, but about liability for refusal or evasion from giving evidence or for giving knowingly false testimony, as provided for in Article 128 of the Tax Code of the Russian Federation.
A similar position was taken by the Federal Antimonopoly Service of the North Caucasus District in Resolution No. A32-11138/2011 of March 29, 2012.
It should be borne in mind that the Tax Code of the Russian Federation does not provide for the liability of an individual called to give explanations for refusing 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 an official of a tax authority (Article 19.4 of the Code of Administrative Offenses of the Russian Federation).
The Federal Tax Service of Russia, in clause 5.1 of Letter N AS-4-2/12837 dated 17.07.2013, recommends qualifying the protocol of interrogation of the director, chief accountant of the audited taxpayer, interviewed as witnesses and knowingly interested in the outcome of the case, as a document that formalizes 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 that are important for tax control may be called as a witness to testify.
They cannot be interrogated as a witness, in particular, by persons who, due to their young age, their physical or mental disabilities, are not able to correctly perceive the circumstances that are important for the implementation of tax control (paragraph 2 of Article 90 of the Tax Code of the Russian Federation). The official of the tax authority 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 the age of 14.
Thus, a person who has reached the age of 15 may be interrogated 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 liable for committing tax offenses only from the age of 16.
Thus, a person called as a witness who has not reached the age of 16 by the time the offense was committed cannot be held liable under Article 128 of the Tax Code of the Russian Federation.
Article 128 HK RF: essence and comments (this year's edition) is included in Ch. 16 of section VI "Tax offenses and liability for their commission" and establishes the degree of punishment for a witness for his absence from the trial, as well as the degree of punishment for perjury.
As in other areas of jurisprudence, in the consideration of cases on tax offenses The testimonies of witnesses are interpreted as information that helps to objectively consider this material.
The restrictions under which citizens are involved as a witness are also almost identical:
It should be recognized: the circle of persons falling under procedural immunity in cases of tax crimes is very conditional. This is a flaw in the legislation, which allows for discrepancies in practice itself.
Thus, for example, it remains unclear whether evidence can be taken into account during hearings. Opinions differed: some lawyers argue that it is not forbidden to take into account, other experts do not agree; still others are limited to the liberal definition of “permissible”. HK does not explain this procedure.
The document says in black and white that a fine is levied from one to three thousand rubles from a person who refuses to give information as a witness or gives false testimony regarding tax offenses.
Quite "sparing" penalties for perjury in terms of 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 Article 128 was removed from the Tax Code, which provides for punishment for "refusal to submit documents and items at the request of the tax authority."
Article 129 has also not been abolished, extending liability for providing false information on the part of experts in the examination, who are participants in the consideration of cases relating to tax crimes.
It would seem that not the most significant article of the Tax Code may entail consequences due to which the meaning of the objective results of the tax audit will be lost, and the offender will escape responsibility.
Thus, dishonest actions of witnesses involved may fall under the Criminal Code of the Russian Federation. The question arises:
In the comments to Art. 128 HK of the Russian Federation, such acts are interpreted as follows.
Absence - refusal to visit the tax office with information about his decision. Ignoring the official call without explaining the reason (popularly - "playing silent"). In both episodes, the actions do not qualify as intentional when ascertaining the validity of the cause.
As an example, you can give:
But disrespectful reasons are usually proved by themselves government bodies. Such episodes include both binge drinking and elementary ignoring of the call.
Note: refusal of a citizen to provide information as a witness entails sanctions under Art. 128 HK RF, it must be 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 act 128 has its limitations.
Only in this case measures in the form of sanctions can be applied to the witness. But it should be borne in mind that the effect of Article 128 applies to a limited extent - to the unlawful 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 is accepted as “offset”.
It has already been noted that in case of an obvious deliberate distortion of witness testimony or a complete unwillingness to cooperate with the investigation, such an act can be considered in accordance with the articles of the Criminal Code. Or the punishment will follow with the application of Art. 114 of the Tax Code of the Russian Federation - on tax penalties.
Watch a video that explains the rules for calling witnesses during a tax audit:
