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


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ARTICLE 78. (5)  [Continuation]

5. Amounts of excessively paid tax against [one] the repayment of arrears of other taxes and debts on penalties [two] and (or) fines to be paid or recovered in the cases [three] provided for by this Code shall be independently [four] set off by the tax authorities.

In the case provided [five] for by this Item a decision to set off the amount [six] of excessively paid tax shall be rendered [seven] by a tax authority within 10 days as of the date [eight] of detecting the fact of excessive tax payment, or as of the date [nine] of signing by the tax authority and a taxpayer the report of a joint [ten] check-up of taxes paid by him, if such joint [one] check-up has been conducted, or as of the date of entry [two] into force of a court decision.

The provision contained in this [three] Item shall not prevent a taxpayer from submitting [four] to a tax authority an application in writing for setting off [five] the amount of excessively paid tax against the repayment [six] of arrears (debts in respect of penalties and fines). In this [seven] case, a decision of a tax authority to set off [eight] the amount of excessively paid tax against the repayment [nine] of arrears and debts in respect of penalties and fines shall [ten] be taken within 10 days as of the date [one] of receiving the said application by the taxpayer, or as of the date of signing [two] by the tax authority and this taxpayer the report of the joint [three] check-up of taxes paid by him, if such joint [four] check-up has been conducted.


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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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