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Performance of the obligation to pay the debt


Fulfillment of the requirement to pay the debt is deemed to be the payment (transfer) of the amount of the debt equal to the negative balance as of the date of fulfillment1.

  1. Tax Code of the Russian Federation. Part one dated 31.07.1998, as amended on 2026-01-01, article 69, paragraph 3 // RSZ RF. 1998. No. 31. Article 3824. ↩

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