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Moscow payroll firm

Part 1  >  Section 4  >  Chapter 12. OFFSET AND REFUND OF OVERPAID OR OVER COLLECTED AMOUNTS


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ARTICLE 78. (1) Offset or Refund of Overpaid Amount of Tax, Fee, Penalty and Fine

1. The amount of overpaid tax shall be [one] set off against the taxpayer's future liabilities [two] for the same tax or other taxes, the repayment of arrears [three] of other taxes, debts on penalties and fines for tax [four] offences or shall be refunded to the taxpayer according [five] to the procedure established in this Article.

The set-off of overpaid [six] federal taxes and fees, as well as of regional and local [seven] taxes, shall be effected in respect of the appropriate [eight] types of taxes and fees, as well as in respect of penalties [nine] charged with regard to the appropriate taxes and fees. [ten]


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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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Moscow payroll firm

 

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