Article 17

(1) Minutes shall be taken on the course of interrogation of a summoned person, the course of inspection audit and important verbal statements of a party, witnesses, expert witnesses or third person in the procedure.

(2) The tax inspector conducting the procedure or a person he authorizes shall keep the minutes, provided that this person is employed with the tax authority.

(3) The minutes shall be prepared in as many copies as there are participants in the procedure, plus one copy that shall be kept by the tax authority.

(4) The following data shall be included in the minutes: name of the tax authority that is performing the action, the place where the action is taken, day and hour when the action is taken, the case with respect to which the action is taken, and names of the officials, present parties, their agents, representatives or proxies.

(5) Minutes shall contain a precise and brief description of the course and contents of actions taken, as well as of statements given. The minutes should be limited solely to what is related to the tax matter subject of the procedure. All documentation, documents and other objects used in the procedure shall be included in the minutes, and, if necessary, attached to the minutes.

(6) The statements of the party, witnesses and expert witnesses who participate in the procedure shall be entered in the minutes as precisely as possible, in their own words when necessary. All conclusions adopted by the tax inspector conducting the procedure during such procedure shall also be recorded in the minutes.

(7) If the interrogation of the party, witnesses or expert witnesses is conducted through an interpreter, the language used by the interrogated person and the name of interpreter shall be entered in the minutes.

(8) The minutes shall be taken during the procedure. If the procedure cannot be concluded the same day, each day shall be separately entered in the same minutes and duly signed. If the procedure on which the minutes are taken could not have been finished without interruptions, a note on interruptions shall be made in the minutes.

Date: 2015-01-12; view: 629