Encyclopedia
The remaining unpaid debt amount
The remaining unpaid debt amount is determined as the difference between the debt amount established in the decision on granting a deferral (installment plan), increased by the amount of interest calculated in accordance with such a decision on granting a deferral or installment plan from the day the decision on granting a deferral or installment plan comes into force for the period of the deferral (installment plan), and the actually paid amounts and interest1.
The Tax Code of the Russian Federation. Part One dated 31.07.1998, as amended on 2024-08-08, Article 68, paragraph 4 // RSZ RF. 1998. No. 31. Art. 3824. ↩