Notice of calculated amounts of taxes, fees, advance tax payments, and insurance contributions submitted to the tax authority
Notice of calculated tax amounts, fees, advance payments on taxes, insurance contributions submitted to the tax authority - from the day of submission of such notices to the tax authority, but not earlier than the due date for payment of the relevant taxes, fees, advance payments on taxes, insurance contributions, and until the day from which the consolidated obligation is taken into account based on the tax return (calculation) for the relevant taxes, fees, advance payments on taxes, insurance contributions specified in the notice, or until the day from which the consolidated obligation is formed and taken into account on the unified tax account based on notices of calculated amounts by the tax authority1;
Tax Code of the Russian Federation. Part one dated 31.07.1998, amended on 2023-10-01, article 11, subpara. 5 // RSZ RF. 1998. No. 31. Art. 3824. ↩