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Management accounting services : Moscow



Part 1  >  Section 3  >  Chapter 5. TAX AUTHORITIES. TAX POLICE. LIABILITY OF TAX AUTHORITIES, CUSTOMS AUTHORITIES, TAX POLICE BODIES AND THEIR OFFICIALS


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ARTICLE 35.   Liability of Tax Bodies, Customs Bodies, and Also Their Officials

1. Tax bodies, customs bodies shall [one] be liable for losses inflicted on taxpayers, payers [two] of fees and tax agents as a result of unlawful actions [three] (decisions), actions or inaction of the former as well as unlawful [four] actions (decisions) or inaction of the officials and other employees [five] of those bodies in performing their office duties. [six] The losses incurred by the taxpayers, payers of fees and tax [seven] agents shall be reimbursed at the expense of the federal [eight] budget in the procedure envisaged in this Code or other [nine] federal laws.

2. Abolished

3. The officials [ten] and other employees of the bodies specified in Item 1 [one] of this Article guilty of unlawful actions or the absence [two] of actions shall bear responsibility provided for in the legislation [three] of the Russian 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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Management accounting services : Moscow

 

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