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Part 1  >  Section 5  >  Chapter 13. TAX REPORTS

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ARTICLE 81. (6)  [Continuation]

6. In the event of detecting by a tax agent in the calculation [one] filed by him with a tax authority the fact [two] of failure to show, or incomplete showing of, data, [three] as well errors causing understatement or overstatement of the amount [four] of tax to be remitted, the tax agent shall [five] be obliged to make the necessary amendments and to file [six] with the tax authority a revised calculation in the procedure [seven] established by this Article. A revised calculation to be [eight] submitted by a tax agent to a tax authority only [nine] has to contain data on those taxpayers in respect [ten] of which facts of failure to show, or of incomplete showing [one] of, data, as well as errors causing understatement [two] of tax amount, are detected. The provisions provided [three] for by Items 3 and 4 of this Article, which [four] concern exemption from liability, shall likewise apply [five] in respect of tax agents when they submit [six] revised estimations.

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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 processing firms : Moscow


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Payroll processing firms : Moscow


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