Encyclopedia

Arrears


arrears - the amount of tax or fee not paid within the term established by the legislation on taxes and fees;

Source: "Tax Code of the Russian Federation (Part One)" dated July 31, 1998 No. 146-FZ (edition from July 28, 2012)

9) arrears - the amount of insurance contributions not paid within the term established by this Federal Law;

Source: Federal Law dated July 24, 2009 No. 212-FZ (edition from February 29, 2012) "On Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, and the Federal Compulsory Medical Insurance Fund"

Laws with commentary

Codes and federal laws