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Tax accounting : Moscow

Part 1  >  Section 7  >  Chapter 19. PROCEDURE FOR APPEALING ACTS OF TAX AUTHORITIES AND ACTIONS OR INACTION ON THE PART OF TAX OFFICERS


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ARTICLE 138. (1) Procedure for Appeals

1. Acts of tax authorities, actions or inaction [one] of tax officials can be appealed against [two] to a higher tax authority (higher tax official) [three] or court. Filing a complaint to a higher tax authority [four] (higher tax official) shall not rule [five] out the right to a simultaneous or subsequent filing of a similar complaint [six] with a court, if not otherwise provided for by Article [seven] 101.2 of this Code.


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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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