Article 128 of the Tax Code of the Russian Federation determines the responsibility of a subject who evaded or failed to appear without good reason to testify as a witness in a case of violation of the provisions of the Tax Code. As punishment, a monetary penalty is provided. 
128 article of the Tax Code of the Russian Federation
Part one establishes that in case of failure to appear or evade visiting a division of the Federal Tax Service without good reason the subject called in as a witness, he faces a fine. The amount of recovery - 1 thousand rubles. A person who illegally refuses to testify or who has provided deliberately false information is also charged with a fine of 3,000 rubles.
Comments
One of the participants in the case of violation of the provisions of the Tax Code is a witness. Its role in the process is determined by the special meaning of tort law. A person may act as a witness to an offense or lawful conduct. According to Art. 31 of the Tax Code, control authorities may call for explanations of individuals who may know something about the circumstances of the case. To them, in fact, 128 Article of the Tax Code of the Russian Federation. Taxpayers whose actions are explained may be with witnesses in different ways or may be completely unfamiliar with them. 
The specifics of attracting individuals
Witnesses can be called up at various stages of the TC compliance monitoring procedure. The Federal Tax Service has developed relevant recommendations. In particular, citizens may be called to testify if they are aware of the procedure for paying (withholding, transferring) mandatory payments by taxpayers (agents), conducting an audit, as well as other circumstances related to the fulfillment of legal requirements by various persons. The latter, for example, include banking, expert and other organizations.
Witness immunity
There are cases when 128 article of the Tax Code of the Russian Federation cannot be applied. Normally, these exceptions are not indicated. However, they follow from an analysis of the Constitution and other regulations. So, for example, they cannot be interrogated as witnesses:
- Citizens who, due to their young age, mental or physical characteristics, are not able to correctly perceive circumstances that are important for the implementation of the control of the Federal Tax Service.
- The subjects who received the information that is necessary for the supervisory authority in the course of their professional activities, and it refers to the secret protected by law. Such persons, in particular, are notaries, lawyers, clergy, auditors, etc.
Waiver of Testimony
128 article of the Tax Code of the Russian Federation (part 2) provides for liability for such an action. However, the norms allow refusal to give explanations. For example, in Art. 51 The Constitution establishes that no one should testify against his relatives, himself and the spouse. In all other cases, the refusal will be considered unlawful. Accordingly, article 128 of the Tax Code of the Russian Federation will be applied to the subject. Part two also establishes liability for the provision of knowingly false information. Actually, perjury is also punished by the Criminal Code. Submission of false information significantly complicates the proceedings, misleads authorized persons. Of course, in this case, responsibility should be assumed. 
Evasion
Cases involving a subject as a witness may vary. However, in any case, his call is drawn up by the summons.It is sent to him at the address of residence or is handed in person. If the subject does not appear by the appointed time, Article 128 of the Tax Code of the Russian Federation may apply to him. The income of a person, respectively, may decrease by 1 thousand rubles, since he will have to pay a fine. At the same time, the legislation defines a list of good reasons for which a citizen may not appear. They are given in Art. 90 (part 4). So, the norm says that a citizen due to illness, old age or disability may not appear to testify to the Federal Tax Service. However, officials may interrogate him at his place of residence. The list of circumstances recognized as valid may be expanded. For example, an official conducting a production may accept as him the fact of the subject being in inaccessible terrain. 
Aggravating circumstance
They are the repeated absence of the subject on the agenda. The composition of the violation, which provides for Article 128 of the Tax Code of the Russian Federation, is considered formal. Every time a citizen, evading the appearance or not being on call, commits an unlawful act. At the same time, the fact that the subject does not respond to the agenda within the framework of one case several times does not indicate his repeated prosecution.
A special case
On the issue of attracting the taxpayer himself as a witness, a certain law enforcement practice has been developed. She becomes attached to the already mentioned Art. 51 of the Constitution. Accordingly, the subject cannot be held liable, which is established by Article 128 of the Tax Code of the Russian Federation. Advertising costs, for example, were not included. This was known only to a business entity. Accordingly, he may be involved as a violator of the law, and not as a witness who knows about the circumstances of the commission of an unlawful act.
Interested people
Article 128 of the Tax Code of the Russian Federation establishes only the types of liability for specific violations. Moreover, the norm does not specify the circle of persons to whom they apply. Meanwhile, the recommendations of the Federal Tax Service indicate that a witness may be a subject who is not interested in the outcome of the proceedings. If such persons were nevertheless interrogated, then the protocol of their interrogation may qualify as a document filling out the taxpayer’s explanations. 
Additionally
Witnesses may be some participants in the process. For example, the participation of a specialist does not exclude the possibility of attracting him to testify on the circumstances of the same case. Witnesses can also be witnesses. In such cases, the status of a subject is changed. In this case, all information received is recorded in protocols. They will subsequently be attached to materials on which the authorized person will make a decision. Before receiving evidence, the employee is obliged to warn the citizen about responsibility for perjury, refusal to provide explanations or evasion of the submission of information relevant to the proceedings. A record of this must be present in the protocol. It is certified by the signature of the person interviewed.
