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ARTICLE 74.   Guarantee

1. If times are changed for the fulfilment of obligations [one] to pay taxes and charges and in other cases provided [two] for by this Code, the obligation to pay taxes and charges [three] may be secured by a guarantee.

2. If a taxpayer [four] fails to pay when due the amount of tax [five] or fee due and penalty, the guarantor is obligated [six] before the tax authority to fully fulfil the taxpayer's [seven] tax obligation. An agreement is effected in accordance [eight] with civil law between the tax authority [nine] and the guarantor to formalize the guarantee.

3. If the taxpayer fails [ten] to meet his/her guaranteed tax obligations, the guarantor [one] and the taxpayer bear joint and several liability. The forced [two] exaction of the tax and due penalties from the warrantor shall [three] be effected by a tax body through legal [four] proceedings.

4. Having fulfilled the obligations under [five] the agreement, the guarantor is entitled to recover from the taxpayer [six] the paid amounts, interest on these amounts and the losses [seven] incurred because of the guarantor's having fulfilled the assumed [eight] obligations.

5. A legal entity or individual may [nine] act as a guarantor. One tax obligation may [ten] be guaranteed by several guarantors.

6. Legal [one] relationships arising out of a guarantee as a method of enforcement of a tax [two] obligation are subject to the provisions of civil law [three] of the Russian Federation unless otherwise prescribed by the legislation [four] on taxes and fees.

7. The rules of this Article [five] shall also apply to guarantees/security with regard [six] to payment of 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


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