Encyclopedia

Decision on Performance (Non-performance) of the Obligation


The decision on the performance (non-performance) of the obligation — no later than three months from the date of receipt of the application referred to in paragraph seven of this subsection, the highest executive body of a subject of the Russian Federation shall make a decision recognizing the obligation of the international holding company provided for in this subsection as performed (unperformed) (hereinafter in this article — the decision on the performance (non-performance) of the obligation). The procedure and conditions for making the decision on the performance (non-performance) of the obligation are established by the highest executive body of a subject of the Russian Federation1.

  1. Tax Code of the Russian Federation, as amended on August 8, 2024, Article 284.10, paragraph 4 // Official Gazette of the Russian Federation. 2000. No. 32. Item 3340. ↩

Laws with commentary

Codes and federal laws