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Accounting outsourcing service : Moscow

Part 1  >  Section 2  >  Chapter 3. TAXPAYERS AND PAYERS OF FEES. TAX AGENTS


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ARTICLE 23. (3)  [Continuation]

3. The notaries, engaged in private practice, and the lawyers, [one] who have instituted lawyer's offices, are [two] obliged to inform in writing the tax body at the place [three] of their residence about opening (closing) the accounts, [four] intended for their performance of professional activity, within [five] seven days as from the day of opening (closing) such [six] accounts.

4. Payers of fees shall be [seven] obliged to pay the legally established fees, and also [eight] meet other obligations as established by the legislation relevant [nine] to taxes and fees.

5. For failure to fulfill, or improper [ten] fulfilment of, the obligations imposed on him, a taxpayer [one] (payer of fees) shall be liable under [two] the legislation of the Russian Federation.

6. Taxpayers who [three] pay their taxes in connection with movement [four] of goods across the customs border of the Russian Federation [five] shall also discharge the duties provided for by the customs [six] legislation of the Russian Federation.

7. Information, stipulated [seven] in Items 2 and 3 of the present Article, shall [eight] be supplied in accordance with the forms, approved [nine] by the federal executive power body authorized to exert [ten] control and supervision in the area of taxes and fees.


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Feature conception:


Thus it appears, in what various ways Nature has taught man her first great lesson of love and union.

Nor did she give the same talents either in kind or in degree to all, evidently meaning that the inequality of her gifts should be ultimately equalized by a reciprocal interchange of good offices and mutual assistance.

Thus, in different countries, she has caused different commodities to be produced, that expediency itself might introduce commercial intercourse.


Desiderius Erasmus

The Complaint of Peace
   




Accounting outsourcing service : Moscow



  

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