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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. (2)  [Continuation]

3. Penalty interest is calculated for each [one] calendar day of delay in fulfillment of obligation to pay [two] a tax or a fee, beginning on the day following the statutory [three] deadline for the payment of a tax or charge. No penalties [four] shall be charged on the amount of arrears which [five] the taxpayer could not repay because by decision [six] of a tax body or a court of law the taxpayer's bank [seven] transactions had been suspended and his property [eight] arrested. In this case, penalties shall not [nine] be charged for the whole period of the said circumstances' [ten] operation. The filing of an application for granting a delay or an instalment [one] plan, an investment tax credit shall not [two] stay the addition of penalties to the amount of the tax subject [three] to payment.


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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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Moscow bookkeeping outsourcing firms

 

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