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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. (5)  [Continuation]

8. Penalties shall not be charged [one] for arrears which a taxpayer (payer of fee or tax [two] agent) has as a result of his following the written [three] explanations as to the procedure for calculation and payment of tax (fee) [four] and as to other issues of application of the legislation on taxes and fees [five] which are given to him or to an indefinite group [six] of persons by a financial, tax or other authorised state [seven] power body (by an authorised official of this [eight] body) within the scope of their authority (the [nine] said circumstances shall be established, if there [ten] is the appropriate document of such body which [one] by its meaning and contents pertains to the tax (reporting) [two] periods when the arrears emerged, regardless of the date [three] of issuing such document). The provision contained in this [four] Item shall not apply if the said written [five] explanations are based upon incomplete or unreliable [six] information.


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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 service

 

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