Unified Tax Payment of a Physical Person
The unified tax payment by an individual - monetary funds voluntarily transferred to the budget system of the Russian Federation to the corresponding account of the Federal Treasury by a taxpayer - an individual, in fulfillment of the obligation to pay the transport tax, land tax and (or) property tax for individuals (ceased to be effective as of 2019-05-01)1.
The unified tax payment by an individual - monetary funds voluntarily transferred to the budget system of the Russian Federation to the corresponding account of the Federal Treasury by a taxpayer - an individual, in fulfillment of the obligation to pay the personal income tax in accordance with Article 228 of this Code, transport tax, land tax and (or) property tax for individuals (ceased to be effective as of 2023-01-01)2.
Tax Code of the Russian Federation. Part One dated 31.07.1998, as amended on 2019-01-01, Article 45-1, paragraph 1, repealed as of 2019-05-01 // RSZ RF. 1998. No. 31. Art. 3824. ↩
Tax Code of the Russian Federation. Part One dated 31.07.1998, as amended on 2022-01-01, Article 45.1, paragraph 1, repealed as of 2023-01-01 // RSZ RF. 1998. No. 31. Art. 3824. ↩