On the call to the tax authority

The author analyzes the documents that regulate who, on the basis of what and for what reason can be summoned to the tax authority. He comes to the conclusion that it is not advisable to ignore such a challenge, since failure to appear at the tax authority can lead to both the imposition of penalties and various types of tax audits. Gives recommendations on how the witness should prepare for interrogation and how to behave during interrogation at the tax authority.