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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. (3)  [Continuation]

4. The penalty interest for each day of delay [one] is calculated in percentage points of the outstanding amount [two] of tax or charge due. The penalty interest rate [three] is equal to 1/300 of the effective refinancing rate [four] of the Central Bank of the Russian Federation.

5. Penalty [five] interest may be paid simultaneously with [six] the payment of a tax or charge or following full payment [seven] of such tax or charge.


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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 provider

 

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