Once upon a time there was an ordinary person. I kept the usual IP. The company did not even bring much income, and its owner regularly paid taxes.
And then thunder boomed. Entrepreneurs are summoned to the tax office. He has a shock: for what? For what purpose?
What is important to know? In what cases are they called to the tax? There are two, as a rule. This is an interrogation as a witness and a "pleasant conversation" on the issue of paying taxes.
Is this conceivable? To summon the director as a witness? The one who has own IP? Everything is possible in our country.
And today's article is devoted to the issue of calling the IFTS as a witness.
Who can cause
We begin our article with the answer to this question. Who can pass as a witness in the tax service?
In practice, they become either directors of enterprises, or chief accountants, or human resources. That is, those who can tell a lot about the affairs of the company.
You were summoned to the tax office as a witness, are you a simple specialist who knows only his job? Do not be alarmed. In theory, any employee of the company can be called for questioning if the Federal Tax Service Inspectorate suspects him of having any knowledge of the company's affairs.
Why call
Why summon the tax as a witness? This happens, as a rule, when checking the activities of the counterparty with whom the company cooperates. In this case, there is nothing dangerous. All that is needed is confirmation of cooperation with one or another counterparty.
The second option is an internal audit. If your company is suspected of some fraud, one way or another connected with the tax service, then they can call any employee and interrogate him. And here you should be careful. For one can inadvertently say such information that then the employer will not know how to get out of this situation and will pay a considerable fine.
A typical example. In one transport company, as a witness, a security guard is summoned to the tax office. And he gives out information about cars that sometimes come at night. And in the company register their numbers are not listed. Where did the security guard get such information? His responsibilities include tracking numbers on the registry, and only then pass the car into the enterprise. Uncle said and forgot, and the director of the enterprise had to prove that he did not carry out any illegal activities with "left" income.
Ways to call
Can the tax call as a witness any employee of the company? Yes maybe. We found out above.
Now let's talk about how the call is made:
-
Phone call.
-
Agenda.
We will talk about them in more detail below.
Ignore the call
A phone rings. A person picks up the phone and finds out very unpleasant information for himself: the tax one calls for questioning as a witness.
You can safely ignore such a call. Why? Yes, because the Federal Tax Service is obliged to notify you in writing of this.
Why are they breaking the rules? The thing is that by telephone it is easier to discourage a person. Mild psychological pressure is used. A flow of information spills over onto a potential witness, and between the lines they explain to him what will happen if he ignores the call. In addition, the purpose of the call is either blurry, or they are completely silent about it. This is done in order to prevent a person from preparing for the upcoming campaign.
But the one who is called should know: he has every right to ignore the tax call by phone. And demand an official agenda.
We approach the mailbox ...
We open, and there are not two newspapers at all. A neat tax envelope is lying. Inside it is a surprise. The subpoena that you were summoned as a witness to the tax office. And a clear explanation of what awaits in case of no-show.
Wait to panic. Everything that inspectors like to colorfully paint on agendas is actually not so scary. We warn you right away that these horror movies should not be there.
What to write to poor inspectors on the agenda?
-
The purpose of the call. And not blurry, as they sometimes like to do, but specific.
-
The date and time at which the witness needs to appear for questioning.
-
The address where you need to come.
-
Phone to clarify the necessary information.
If none of this exists, then this is not a summons, but a filkin letter.
Training
Tax calls as a witness an individual. What to do? How to prepare for interrogation?
First, we clarify what inspectors like to ask:
-
On the order of relations with contractors.
-
On the conclusion and implementation of contracts.
-
Be sure to ask questions to the head of the company, or its employee.
Now we will analyze these sub-items in more detail. What is meant by the first?
-
On what basis is this or that counterparty selected. In particular, as they learned about its existence.
-
Information about contacts and details.
-
Information about the contracts, when and by whom they were signed.
The second point is the conclusion of contracts. Here's what they will ask about it:
-
When, how and by whom are signed.
-
What services were provided on the basis of them.
-
If the contracts deal with the supply of goods, they may ask how this product was transported, where it was stored, and the like.
Questions to the director or employees of the company include the following:
-
How long have they been in office.
-
Who assigned to her.
-
What are the job responsibilities.
-
Do you have to interact with contractors.
-
Does the employee participate in the signing of contracts.
-
Issues related to job responsibilities may arise.
When are required to notify of a tax call
Why we are summoned to the tax office as a witness, and what questions can be asked, we examined above.
Now let's talk about how long before the start of the interrogation are required to notify him. A month before the caller must come to the IFTS. For this purpose, this period is given so that the person has time to prepare for the visit.
That is why inspectors do not like to send official summons, but are limited to a phone call a few days before they need to come.
How to behave
They are summoned to the tax office as a witness: on forums this question is extremely relevant. How to behave? What to talk about? And what is better to hide?
Advice is endless. But until you yourself go there, you don’t know what awaits. Nevertheless, you should be at least a little savvy, know how to behave.
You come for interrogation, and there a whole group of inspectors is already waiting. And psychological pressure begins in order to extract the necessary evidence. Threats are used, explanations of what will happen if you refuse to speak. Naturally, a person becomes scared, and he is ready to say anything in order to avoid moral pressure.
Stop. No panic, dear witnesses. Remember that the tax is not law enforcement. And if you get up, intending to leave the office, they will not dare to detain you.
In addition, you can refuse to testify. With the reservation that this is in the case when the inspectors demand to testify against the next of kin and himself. Such an article exists in the Constitution under number 51. So refer to it if something happens.
We make out the protocol
Have you been summoned to the tax office as a witness? Do you know that all testimonies should be recorded in the appropriate protocol?
This protocol is drawn up during the examination of the witness. Based on the order of the Federal Tax Service, by the way. And his form was approved by this order of 2007.The inspector must enter information from him in the first person. If the witness noticed that his words are distorted when added to the protocol, he has every right to state his comments and disagreement with the actions of the inspector. For this, the protocol has a separate section.
Sometimes inspectors additionally use some means. It can be a dictaphone, for example, or video recording of interrogation is carried out. In this case, the employee of the IFTS is required to notify the witness. And a note is written in the record that the interrogated does not object to the use of certain technical means.
Sometimes you need a lawyer
You knew that if you were called to the tax office as a witness, then you have every right to appear "on the carpet" accompanied by a lawyer. Why is this needed? For several reasons:
-
Psychological support in the first place.
-
A guarantee that the protocol will not be anything superfluous. Only what the witness said will be entered without changing the information and additional information taken from the ceiling.
Can a lawyer be put out the door? No, they do not have the right. Legal assistance cannot be denied, and if the witness needs it, the tax authorities will have to put up with the presence of a lawyer.
What threatens for failure to appear
A potential witness ignored the tax challenge. And he did not come on the appointed day at the address indicated on the agenda. What awaits him for this?
Inspectors, calling for their interrogation, like to threaten criminal punishment. They deceive, the Criminal Code has nothing to do with tax legal relations. Such threats indicate that the IFTS has nothing serious against the person they call as a witness.
But this does not mean that there will be nothing for ignoring the call. The legislation provides for a fine of one thousand rubles. This is if the witness for disrespectful reason did not appear on call. If he began to give false testimony, or refused to give them, then you will have to say goodbye to three thousand. All amounts are in rubles, of course.
When is better to be silent
As they say, sometimes it’s better to be silent. And in the case of a call to the tax, this rule becomes extremely relevant.
If you are not sure that you remember all the necessary information “from” and “to”, you cannot explain something or have forgotten some information, it is better to refrain from visiting the IFTS.
We give an example of how it happens. The director of one company and his chief accountant were confused in the testimony. They gave completely different information, the information coming from them was contradictory. Tax inspectors did not like this. They sued unscrupulous, as it seemed to them, taxpayers. And what do you think? The decision was made in favor of IFTS. The judges did not like the testimony from the protocol given to the tax authorities.
Therefore, if you do not want oblique views from the employees of the Federal Tax Service, it is better not to go for questioning at all.
But what to do? The penalty will be awarded. However, sometimes it’s better to donate money than your own reputation. Yes, and the consequences you can make yourself not the most joyful.
Conclusion
The main topic of the article is the behavior of a person if he was summoned to the tax office as a witness. What issues did we consider?
-
How to behave?
-
What to say?
-
Can I ask a lawyer for help?
-
When is it best to refrain from visiting the tax office?
Additional questions highlighted in the article relate to the methods of calling to testify when a person has the right to refuse to give them, and what threatens them.
Advice to those who will pay a tax visit as a witness: do not be afraid. It’s clear that fear is not easy to hide. But try to stay confident in front of the tax authorities. They sometimes play on our fears; do not give them opportunities to do so.