Article 9

(1) For the purpose of this Law, any person registered with the competent tax authority as a taxpayer shall be considered as a party.

(2) The party may be interrogated in the tax procedure upon the tax authority’s summons or at his/her own request.

(3) The party shall be interrogated by a tax inspector of the tax authority (hereinafter referred to as: the tax inspector) conducting the procedure for assessment, audit, collection or investigation activities, when he/she deems it necessary for the purpose of establishing decisive facts and circumstances important for clarifying a tax matter, or enabling parties to realize and protect their rights and interests.

(4) The tax inspector conducting the procedure shall determine the course of an investigative procedure, in accordance with the circumstances of each particular case, ensuring that the party is provided with the right to: present facts that may have impact on resolving the tax matter; offer proofs for establishing these facts; contest the statements contrary to his statements; give statements on all circumstances and facts presented in investigative procedure, on proposals and offered proofs; participate in the presentment of evidence and questioning of other parties, witnesses and expert witnesses through an authorised officer, or directly if the allowed by such officer; as well as to be informed about the results of the presentation of evidence and make a statement about it.

(5) In the course of investigative procedure, the tax inspector conducting the procedure may decide to interrogate the party about all or individual facts and circumstances important for that tax matter.

(6) As a rule, the party shall give verbal statements in the course of interrogation, but the party may also submit statements in writing.

(7) The proxy of the party shall be entitled to participate in the interrogation proceedings of the party. The party, his/her proxy and the tax authority shall be entitled to record the entire course of the interrogation on a magnetophon tape.

(8) The authorized official conducting the procedure shall not be entitled to extort evidence from the party by force or deceit, or to force the party to prepare or sign written statements or documents.

(9) Prior to interrogation of the party, the tax inspector conducting the procedure shall be obliged to warn the party about the criminal and material liability for giving a false statement.

Date: 2015-01-12; view: 703