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Moscow financial accounting



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


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ARTICLE 45. (6)  [Continuation]

7. An order to remit tax to the budget system [one] of the Russian Federation onto the appropriate Federal Treasury [two] account shall be completed by a taxpayer in compliance [three] with the rules for completing such order. The said [four] rules shall be established by the Ministry of Finance [five] of the Russian Federation by approbation of the Central Bank of the Russian [six] Federation.

Should a taxpayer detect errors in drawing [seven] up an order to remit tax not entailing [eight] non-remittance of this tax to the budget system of the Russian [nine] Federation onto the appropriate Federal Treasury account, [ten] the taxpayer shall be entitled to file with [one] the tax authority at the place of his registration an application [two] in respect of the error made, attaching thereto the documents [three] proving his payment of the said tax and its [four] remittance to the budget system of the Russian Federation onto [five] the appropriate Federal Treasury account, containing the request [six] to specify the ground for making such payment, type [seven] and pertinence thereof, tax period and the taxpayer's status.

[eight] A joint revision of the taxes paid by a taxpayer may [nine] be effected on the proposal of a tax authority or a taxpayer. [ten] The results of the revision shall be legalised in the form [one] of a certificate to be signed by the taxpayer and the authorised official [two] of the tax authority. A tax authority shall be [three] entitled to demand of a bank a copy of a taxpayer' order [four] to remit tax to the budget system of the Russian Federation [five] onto the appropriate account of the Federal Treasury drawn [six] up by the taxpayer on a paper medium. The bank shall [seven] be obliged to present to the tax authority a copy [eight] of the said order within five days as of the date [nine] of receiving the demand of the tax authority.

In the case provided [ten] for by this Item the tax authority on the basis of the taxpayer's [one] application and the report on a joint revision of the tax payments [two] made by the taxpayer where it has been [three] effected shall render a decision on specifying the date [four] of making by the tax payer the actual tax payment [five] to the budget system of the Russian Federation onto the appropriate [six] Federal Treasury account. In so doing, the tax [seven] authority shall re-calculate the penalties set with [eight] respect to the amount of tax for the period from the date of its [nine] actual payment to the budget system of the Russian Federation [ten] onto the appropriate Federal Treasury account up [one] to the date of rendering by the tax authority of the decision to specify [two] its 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

   




Moscow financial accounting



 

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Subject Moscow financial accounting b2b

Moscow financial accounting

 

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