Chapter 17. Costs Connected with Exercising Tax Control

Article 130. Composition of Costs Connected With Tax Control

Costs connected with tax control are comprised of the following:

amounts payable to witnesses, interpreters, specialists, experts, and attesting witnesses;

court costs (law charges).

Article 131. Payment of Amounts Due to Witnesses, Interpreters, Specialists, Experts, and Attesting Witnesses

1. Travel and lodging expenses of witnesses, interpreters, specialist, experts, and attesting witnesses incurred by the latter in connection with their appearance at the office of the tax authority shall be reimbursed and per diems shall be paid.

2. Interpreters, specialist, and experts shall be remunerated for the work they did on the commission of a tax authority, if this work is not part of their normal job functions.

3. A person summoned to a tax agency as a witness continues to draw his/her wage at the principal job while such witness is absent from the job.

4. Amount due to witnesses, interpreters, specialists, experts, and attesting witnesses shall be paid by the tax authority upon fulfillment of their duties.

The payment procedure and amounts payable shall be determined by the Government of the Russian Federation and shall be finances from the federal budget of the Russian Federation.