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Payroll calculation companies : Moscow

Part 1  >  Section 5  >  Chapter 14. TAX CONTROL


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ARTICLE 86. (2)  [Continuation]

2. Banks shall be obliged to issue [one] to the tax authorities reports on the presence of bank accounts [two] and (or) on the balance of monetary funds on accounts, abstracts [three] in respect of the transactions made on accounts of organisations (individual [four] businessmen) in compliance with the legislation of the Russian Federation [five] within five days as of the date of receiving a reasoned [six] request of a tax authority.

Reports on the presence of accounts [seven] and (or) on the balances of monetary funds kept on accounts, [eight] as well as abstracts in respect of operations made on accounts [nine] of organisations (individual businessmen) opened with banks [ten] may be requested by the tax authorities in the event [one] of taking tax control measures in respect of these [two] organisations (individual businessmen).

The information specified in this [three] Item may be requested by the tax authorities [four] after rendering a decision on tax collection, as well [five] as in the event of rendering a decision on suspending operations or on the reversal [six] of operations' suspension on accounts of an organisation (individual businessman).

[seven] 3. A form of, and procedure for, sending [eight] by a tax authority a request to a bank shall be [nine] established by the federal executive body authorised to exercise [ten] control and supervision in the field of taxes and fees.

A form [one] of, and procedure for, providing information by banks [two] by request of the tax authorities shall be established [three] by the federal executive body authorised to exercise control [four] and supervision in the field of taxes and fees by approbation of the Central [five] Bank of the Russian Federation.

4. The rules provided [six] for by this Article shall likewise apply with [seven] respect to accounts opened by notaries engaged in private [eight] practice and by solicitors/barristers who have founded solicitor's/barrister's [nine] studies for the exercise of their professional activities.


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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
   




Payroll calculation companies : Moscow



  

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