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

ARTICLE 45. (3)  [Continuation]

3. A tax obligation shall be considered [one] fulfilled by the taxpayer unless otherwise provided for by Item [two] 4 of this Article:

1) from the time an order [three] to remit the tax in question to the budget system of the Russian [four] Federation onto the appropriate account of the Federal Treasury [five] from a taxpayer's bank account is presented to the bank, [six] provided that the monetary balance of the taxpayer's account [seven] as of the date of payment is sufficient to make the payment;

[eight] 2) from the time of showing on the personal account of the organisation, [nine] that has opened the personal account, of the operation [ten] of remitting the appropriate monetary funds to the budget system [one] of the Russian Federation;

3) from the date of entering by a natural [two] person to a bank or cashier's office of the local government [three] authority or to the federal postal communication office monetary [four] funds in cash for remittance to the budget system of the Russian [five] Federation onto the appropriate account of the Federal Treasury;

[six] 4) from the date of rendering by a tax authority in compliance [seven] with this Code of a decision to set off [eight] the amounts of taxes, penalties or fines, paid or recovered [nine] in excess, on account of discharging the duty of paying appropriate [ten] tax;

5) from the date of deducting the amount of tax [one] by a tax agent, if the duty of calculation and deduction of tax [two] from a taxpayer's monetary funds is imposed upon [three] the tax agent;

6) from the day of making the declaration [four] payment in accordance with the federal law on the simplified [five] procedure for declaring incomes by natural persons.

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