Article 19.7.6: Illegal denial of access by an official of the tax authority to inspect the territories and premises of the taxpayers subject to the tax inspection

Illegal denial of access, as well as unlawful obstruction of access by an official of a tax authority carrying out a tax inspection in accordance with the legislation of the Russian Federation concerning to inspect the production, storage, commercial and other premises and territories used by the taxpayers to generate income or related to the maintenance of the tax facilities — is subject to an administrative fine of 10,000 roubles for officials.