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Part 1  >  Section 4  >  Chapter 8. FULFILLMENT OF THE OBLIGATION TO PAY TAXES AND FEES


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ARTICLE 46. (1) Collection of Taxes, Fees, as Well as Penalties and Fines, from the Monetary Funds Kept on Bank Accounts of a Taxpayer (Payer of a Fee) Being an Organisation, an Individual Businessman or a Tax Agent Being an Organisation or an Individual Businessman

1. In case of failure to pay, or failure to pay [one] the full amount of, tax within the established [two] time period, the tax obligation shall be [three] discharged in a compulsory order by levying execution against [four] the monetary funds of the taxpayer (tax agent) being [five] an organisation or an individual businessman kept on bank accounts.

[six] 2. A tax shall be collected on the strength [seven] of a decisionof the tax authority (hereinafter referred to in this [eight] Article as a decision on collection) by forwarding to the bank, where [nine] a taxpayer (tax agent) being an organisation or an individual [ten] businessman has opened accounts, an order of the tax [one] authority to withdraw the required monetary funds from the accounts [two] of the taxpayer (tax agent) being an organisation or an individual [three] businessman and remit them to the budget system of the Russian [four] Federation.


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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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