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Part 1  >  Section 4  >  Chapter 11. METHODS OF ENFORCEMENT OF OBLIGATIONS RELATING TO PAYMENT OF TAXES AND FEES


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ARTICLE 75. (1) Penalty Interest

1. A penalty as established by this Article is [one] an amount of money which a payer of tax shall [two] pay in the case of an overdue payment of the amounts of taxes [three] or fees, including taxes to be paid in connection [four] with the transfer of goods across the customs border [five] of the Russian Federation in later period of payments in compared [six] with that established by legislation on taxes and fee.

[seven] 2. The amount of penalty interest is paid [eight] over and above the amounts of tax or charge due and irrespectively [nine] of the application of other methods to enforce the obligation to pay [ten] a tax or charge and liability for the violation of tax or fee [one] legislation.


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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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