При допросе свидетеля налоговыми органами может присутствовать адвокат

Екатерина Уцына

При допросе свидетеля налоговыми органами может присутствовать адвокат
AndrewLozovyi / Depositphotos.com

Нормами налогового законодательства установлено, что в качестве свидетеля налоговыми органами могут быть вызваны лица, которым могут быть известны какие-либо обстоятельства, имеющие значение для проведения налогового контроля (подп. 12 п. 1 ст. 31 Налогового кодекса). В НК РФ разъясняется перечень лиц, которые могут быть вызваны на допрос (ст. 90 НК РФ), но, как поясняет ФНС России, не регламентированы права и обязанности лица, сопровождающего гражданина, вызванного повесткой для допроса в налоговый орган (письмо ФНС России от 17 августа 2020 г. № ЕА-4-15/13203@).

Также законодательством не ограничен и круг лиц, которые могут участвовать или присутствовать при допросе. Помимо этого, при проведении допроса свидетеля должно строго соблюдаться гарантированное право на получение квалифицированной юридической помощи (п. 1 ст. 48 Конституции РФ).

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Как указывает налоговая служба, если при допросе свидетеля он пользуется квалифицированной юридической помощью, то адвокат вправе делать замечания, подлежащие внесению в протокол или приобщению к делу. При этом ответы на вопросы при проведении допроса дает свидетель самостоятельно (п. 3 ст. 99 НК РФ).

При этом стоит учесть, что при проведении налоговых проверок сам адвокат не может допрашиваться налоговыми органами в качестве свидетеля, если он получил информацию, необходимую для проведения налогового контроля, в связи с исполнением своих профессиональных обязанностей и, если такие сведения относятся к профессиональной тайне адвоката.

Что касается участия налогоплательщика или его представителя при проведении допроса свидетеля, то оно НК РФ не предусмотрено (письмо Минфина России от 22 октября 2015 г. № 03-02-07/1/60796).

Источник: garant.ru

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Thanks for your blog post. I would also love to say a health insurance brokerage also utilizes the benefit of the particular coordinators of the group insurance policies. The health insurance agent is given a listing of benefits looked for by a person or a group coordinator. Such a broker can is look for individuals and also coordinators which will best fit those needs. Then he gifts his suggestions and if all parties agree, this broker formulates legal contract between the 2 parties.

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Once I originally commented I clicked the -Notify me when new comments are added- checkbox and now each time a remark is added I get four emails with the identical comment. Is there any method you can remove me from that service? Thanks!

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Thanks for this article. I’d personally also like to express that it can end up being hard while you are in school and just starting out to establish a long credit score. There are many scholars who are only trying to survive and have a good or good credit history can often be a difficult matter to have.

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I have observed that in the world nowadays, video games are the latest rage with children of all ages. There are times when it may be impossible to drag your kids away from the games. If you want the very best of both worlds, there are plenty of educational activities for kids. Good post.

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It’s my belief that mesothelioma is usually the most deadly cancer. It contains unusual qualities. The more I really look at it a lot more I am assured it does not behave like a true solid human cancer. If mesothelioma is a rogue viral infection, so there is the chance for developing a vaccine along with offering vaccination for asbestos uncovered people who are really at high risk of developing future asbestos connected malignancies. Thanks for giving your ideas on this important health issue.

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Thanks for your posting. One other thing is when you are selling your property yourself, one of the problems you need to be alert to upfront is just how to deal with property inspection accounts. As a FSBO owner, the key towards successfully switching your property as well as saving money about real estate agent revenue is understanding. The more you are aware of, the smoother your property sales effort might be. One area in which this is particularly vital is reports.

Thanks for helping me to obtain new thoughts about computers. I also have belief that certain of the best ways to keep your notebook in best condition has been a hard plastic case, or shell, that fits over the top of one’s computer. These kinds of protective gear will be model specific since they are manufactured to fit perfectly within the natural housing. You can buy these directly from the owner, or via third party places if they are readily available for your laptop computer, however only a few laptop can have a covering on the market. Yet again, thanks for your recommendations.

Today, with all the fast way of living that everyone leads, credit cards have a big demand in the economy. Persons coming from every field are using the credit card and people who are not using the credit cards have made arrangements to apply for just one. Thanks for discussing your ideas about credit cards.

Thanks for the thoughts you reveal through this web site. In addition, numerous young women which become pregnant never even try to get medical health insurance because they are concerned they couldn’t qualify. Although a few states at this point require that insurers provide coverage in spite of the pre-existing conditions. Premiums on all these guaranteed plans are usually higher, but when taking into consideration the high cost of medical treatment it may be a safer route to take to protect your financial future.

This article makes quad biking in Dubai sound like a must-do experience. The desert setting already looks amazing, and riding a quad bike adds more thrill. I would definitely consider booking this on my next Dubai trip.

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