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В каком случае свидетеля могут привлечь к ответственности за неявку в налоговый орган на допрос?

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- в случае неявки в налоговый орган в назначенное время не зависимо от получения повестки;

- в случае получения повестки и неявки в налоговый орган в назначенное время;

- в любом случае по усмотрению налоговым органом.

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