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The obligation of the managing company


The obligation of the managing company — the obligation of the managing company to pay to the budget on behalf of the taxpayer the amounts of tax that were improperly received (credited) by the taxpayer as a result of the refund of tax in the declarative manner, arises if the taxpayer does not fulfill the requirement of the tax authority to return the improperly received (credited) tax amounts within 15 calendar days from the date the requirement is issued by the tax authority (ceased to be effective as of May 1, 2019)1.

  1. Tax Code of the Russian Federation, as amended on January 1, 2019, Article 176-1, paragraph 3, ceased to be effective as of May 1, 2019 // Official Gazette of the Russian Federation. 2000. No. 32. Art. 3340. ↩

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