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).

Все важные документы и новости о коронавирусе COVID-19 – в ежедневной рассылке Подписаться

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

50 комментария

Simply wanna remark on few general things, The website style and design is perfect, the articles is real great. «To establish oneself in the world, one has to do all one can to appear established.» by Francois de La Rochefoucauld.

An impressive share, I just given this onto a colleague who was doing a little analysis on this. And he in fact bought me breakfast because I found it for him.. smile. So let me reword that: Thnx for the treat! But yeah Thnkx for spending the time to discuss this, I feel strongly about it and love reading more on this topic. If possible, as you become expertise, would you mind updating your blog with more details? It is highly helpful for me. Big thumb up for this blog post!

I found your weblog website on google and examine a number of of your early posts. Proceed to keep up the excellent operate. I simply extra up your RSS feed to my MSN Information Reader. Seeking ahead to reading more from you later on!…

The next time I read a blog, I hope that it doesnt disappoint me as much as this one. I mean, I know it was my choice to read, but I actually thought youd have something interesting to say. All I hear is a bunch of whining about something that you could fix if you werent too busy looking for attention.

Hey very nice web site!! Man .. Beautiful .. Amazing .. I will bookmark your blog and take the feeds also…I’m happy to find so many useful information here in the post, we need develop more techniques in this regard, thanks for sharing. . . . . .

Nice post. I used to be checking continuously this blog and I am impressed! Very helpful info particularly the remaining section 🙂 I take care of such information a lot. I was seeking this certain info for a very long time. Thanks and best of luck.

I am really impressed together with your writing skills and also with the layout for your blog. Is this a paid theme or did you customize it your self? Anyway stay up the excellent quality writing, it’s rare to peer a great blog like this one these days..

I discovered your blog site on google and check a few of your early posts. Continue to keep up the very good operate. I just additional up your RSS feed to my MSN News Reader. Seeking forward to reading more from you later on!…

Уведомление: รถพยาบาล
Уведомление: faceless niches

Hello there! Quick question that’s completely off topic. Do you know how to make your site mobile friendly? My web site looks weird when browsing from my apple iphone. I’m trying to find a theme or plugin that might be able to fix this issue. If you have any suggestions, please share. Cheers!

Greetings! This is my first visit to your blog! We are a group of volunteers and starting a new initiative in a community in the same niche. Your blog provided us valuable information to work on. You have done a extraordinary job!

Уведомление: buy vapes online in EUROPE

Excellent goods from you, man. I’ve understand your stuff previous to and you are just extremely excellent. I actually like what you have acquired here, really like what you’re saying and the way in which you say it. You make it entertaining and you still care for to keep it smart. I cant wait to read much more from you. This is actually a tremendous website.

I’m also writing to let you understand what a great discovery my friend’s girl gained viewing the blog. She discovered a lot of pieces, which included what it’s like to have a marvelous coaching mood to make other folks without difficulty have an understanding of some tortuous matters. You undoubtedly did more than our expectations. Many thanks for showing these powerful, safe, informative and even unique thoughts on that topic to Sandra.

Excellent read, I just passed this onto a friend who was doing a little research on that. And he just bought me lunch as I found it for him smile Therefore let me rephrase that: Thanks for lunch! «The guy with the biggest stomach will be the first to take off his shirt at a baseball game.» by Glenn Dickey.

Hello there, I found your web site via Google at the same time as looking for a related matter, your website got here up, it seems to be good. I’ve bookmarked it in my google bookmarks.

You could definitely see your skills within the work you write. The world hopes for more passionate writers such as you who are not afraid to mention how they believe. All the time go after your heart. «Until you walk a mile in another man’s moccasins you can’t imagine the smell.» by Robert Byrne.

Hey very cool website!! Man .. Excellent .. Amazing .. I will bookmark your website and take the feeds also…I’m happy to find numerous useful info here in the post, we need work out more techniques in this regard, thanks for sharing. . . . . .

Добавить комментарий


девятнадцать − 16 =