On taxes and other obligatory payments to the budget (Tax Code)

Article 71.Participation of witnesses

1. The following actions of officials of tax authorities, at their request or that of a taxpayer (tax agent), may be carried out with the participation of witnesses:

1) the delivery by an official of tax authorities of a notice of the fulfillment of a tax obligation, an order to suspend debit transactions in cash, a decision on restricted disposal of property, an inventory of property, a notice of a tax audit, an improvement notice, a tax audit act and other documents of tax authorities provided for by this Code;

2) restriction on the disposal of the property of the taxpayer (tax agent);

3) inspection of property that is a taxable and (or) tax-related item, regardless of its location, conducted on the basis of an improvement notice;

4) pursuant to an improvement notice, taking an inventory of assets (except for residential premises) of the taxpayer (tax agent), also using special devices (photo, audio, video equipment), in accordance with the procedure set forth in this Code;

5) tax inspection.

2. At least two legally competent adult citizens who are not interested in the outcome of actions of an official of tax authorities and a taxpayer (tax agent) may be involved as witnesses.

3. Officials of state bodies and employees, founders of a taxpayer (tax agent) with respect to whom/which an action is carried out are not allowed to be involved as witnesses.

4. Witnesses testify the fact, content and results of actions of officials of tax authorities and a taxpayer (tax agent) which they witnessed and which are entered in the minutes (act) drawn up by an official of tax authorities.

5. A witness has the right to make remarks concerning the committed actions. Remarks of the witness shall be entered in the minutes (act) drawn up by an official of tax authorities.

6. The minutes (act) drawn up by an official of tax authorities with the participation of witnesses, specify (specifies):

1) the position, last name, first name, patronymic (if it is indicated in an identity document) of the official of tax authorities who drew up the minutes (act);

2) the name of the tax authority;

3) the place and date of the action;

4) last name, first name, patronymic (if it is indicated in an identity document), date of birth, place of residence, name and number of the identity document of each person who as involved in the action or witnessed it;

5) the action’s content and sequence;

6) the time the action began and ended;

7) facts and circumstances revealed in the course of the action.

7. An official of tax authorities is obliged to familiarize all persons, who participated in the action or witnessed it, with the minutes (act). After familiarization with the minutes (act), the tax official as well as all persons, who participated in the action or witnessed it, shall sign the minutes (act).

8. Photographs and negatives, videotapes or other materials made in the course of the action (if any) are attached to the minutes (act).

9. The minutes (act) drawn up by an official of tax authorities in accordance with the procedure set forth in this article shall record and confirm the fact of conducting the actions specified in paragraph 1 of this article.