Article 7

(1) The tax authority shall be entitled to summon any person in case when it deems that such person’s presence is needed in the procedure of implementation of tax regulations.

(2) The tax authority may summon persons for the purposes of interrogation, testimony, expert witnessing, presentation of documents, books and records and objects necessary for the implementation of tax regulations, submission of decisions or conclusions, or for notices that cannot be delivered to such person by mail or in another adequate manner.

(3) The persons shall be summoned by the means of written summons, unless otherwise prescribed by this Law.

(4) The person shall be summoned upon the order of the head of the tax authority, or the person authorized by him/her.

(5) In cases when persons are summoned for the purposes of interrogation, testimony, expert witnessing, or presentation of documents, books and records, the tax authority shall be obliged to deliver the summons referred to in paragraph 3 of this Article no later than 3 business days before the day set forth in the summons for taking such actions.

(6) The summons referred to in paragraph 3 of this Article shall include:

1) name of the tax authority that issued the summons;

2) first and last name, or firm of the person that is being summoned and tax identification number (hereinafter referred to as: the TIN);

3) place, day and hour when the summoned person should arrive;

4) subject matter and capacity in which the person is being summonsed (party in the proceeding, witness, expert witness, interpreter, etc.);

5) auxiliary means that the summoned person should obtain, or bring as evidence.

(7) In case when the person is summoned for presentation of documents, books, records and other objects, the summons shall state which books, records, documentation or other objects need to be presented.

(8) The summons must state whether the summoned person is obliged to appear in person or may send a proxy that shall represent him, and shall be warned about the consequences in case of failure to respond to the summons or inform the authority that issued the summons that he/she is prevented from coming.

(9) Persons younger than 18 years shall be summoned through their parents or another legal representative.

(10) In justifiable cases, the person that was summoned may request from the tax authority to alter the place or time of interrogation, testimony, expert witnessing, interpretation or presentation of documents stated in the summons.

(11) As a rule, persons shall be summoned during the working hours of the tax authority and in cases of urgent and pressing measures, a person may be summoned after the working hours and on non-business days.

Date: 2015-01-12; view: 650