Encyclopedia

Tax amounts subject to appeal


Tax amounts subject to appeal — those specified in the tax notice, payment of which has not been fulfilled as of the date the tax authority receives a complaint from an individual taxpayer regarding the actions of the tax authority concerning the calculation of the corresponding tax amount indicated in the tax notice1.

  1. Tax Code of the Russian Federation. Part One dated 31.07.1998, as amended on 2025-11-01, Article 11, Subparagraph 3.3 // Official Gazette of the Russian Federation. 1998. No. 31. Article 3824. ↩

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