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Balance of the unified tax account


The balance of the unified tax account represents the difference between the total amount of funds transferred and (or) recognized as a unified tax payment, and the monetary expression of the aggregate obligation1.

  1. Tax Code of the Russian Federation. Part one from 31.07.1998, as amended on 2023-06-29, Article 11, paragraph 3#3 // RSZ RF. 1998. No. 31. Art. 3824. ↩

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Codes and federal laws