Article 66

(1) The tax inspector shall take minutes on the seizure including, which includes the following information:

1) the name of the tax authority and the name of the tax inspector conducting the collection procedure;

2) last and first name, firm, permanent residence or headquarters of the taxpayer, TIN and data on other persons witnessing the seizure;

3) time and place of the seizure;

4) amount of tax debt, interest and costs of the seizure procedure;

5) name, reference and description of seized objects;

6) value of the seized objects according to the performed appraisal;

7) last and first name, address, or headquarters of the person to whom the property is given into custody;

8) statement that the taxpayer and the custodian of seized objects have been warned of the consequences of divesting of or damaging the seized property;

9) objection of the taxpayer and other persons to the procedure of appraisal and seizure, the persons performing the appraisal, appraised amount or other objections, or objections of other persons.

(2) In cases when the presence of the police is required, their presence shall be recorded in the minutes on the seizure.

(3) The tax inspector conducting the procedure, the taxpayer, his proxy or authorized person or a member of his household, proxy or authorized person, debtor of the legal entity, witnesses, appraisers and other officials witnessing the seizure shall sign the minutes.

(4) If the taxpayer or his proxy or authorized person, or the representative of authorized person or the debtor legal person refuses to sign the minutes, the note thereof shall be entered into the minutes.

(5) The taxpayer and other persons from whom the property is seized shall each be provided with a copy of the minutes.

Date: 2015-01-12; view: 681