Cessation of Tax Obligation
3. The obligation to pay the tax and (or) fee ceases:
1) upon payment of the tax and (or) fee by the taxpayer, fee payer and (or) member of the consolidated group of taxpayers in cases provided for by this Code;
(subparagraph 1 as amended by Federal Law No. 321-FZ dated November 16, 2011)
2) has lost its force since January 1, 2007 - Federal Law No. 137-FZ dated July 27, 2006;
3) upon the death of a physical person - taxpayer or upon his declaration as dead in accordance with the procedural legislation of civil proceedings of the Russian Federation. The debt for taxes specified in paragraph 3 of article 14 and article 15 of this Code, of the deceased person or of the person declared dead is settled by heirs within the value of the inherited property in accordance with the procedure established by the civil legislation of the Russian Federation for the payment of debts by heirs of the testator;
(subparagraph 3 as amended by Federal Law No. 229-FZ dated July 27, 2010)
4) with the liquidation of the taxpayer organization after all calculations have been carried out with the budget system of the Russian Federation in accordance with Article 49 of this Code;
(as amended by Federal Law No. 137-FZ dated July 27, 2006)
5) with the occurrence of other circumstances that tax legislation associates with the termination of the obligation to pay the relevant tax or fee
Source: "The Tax Code of the Russian Federation (Part One)" dated July 31, 1998 No. 146-FZ (as amended on July 28, 2012)
Морфология
Род
Понятие «прекращение налогового обязательства» среднего рода.
Склонение и число
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | прекращения налогового обязательства | прекращения налогового обязательства |
| Д | прекращению налогового обязательства | прекращению налогового обязательства |
| В | прекращение налогового обязательства | прекращение налогового обязательства |
| Т | прекращением налогового обязательства | прекращением налогового обязательства |
| П | прекращении налогового обязательства | прекращении налогового обязательства |