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The amount of tax due to be paid to the budget at the end of the tax period
The amount of tax due to the budget at the end of the tax period is determined by taxpayer organizations as the difference between the tax amount calculated in accordance with paragraph 1 of this article and the amounts of advance payments due during the tax period1.
Tax Code of the Russian Federation, as amended on 2020-05-21, Article 396, paragraph 5 // Official Gazette of the Russian Federation. 2000. No. 32. Art. 3340. ↩