Encyclopedia

Decision on Holding a Person Liable for Violating Tax and Fee Legislation


The decision to hold a person liable for violating tax and fee legislation sets out the circumstances of the breach, specifies documents and other information confirming these circumstances, presents arguments put forward by the person being held liable in their own defense, and outlines the results of checking these arguments. The decision also determines liability for specific violations of tax and fee legislation, specifying the articles of this Code that provide for such violations and the applicable measures of liability (lost effect as of 2006-07-27)1.

  1. Tax Code of the Russian Federation. Part one dated 31.07.1998, amended on 1999-07-09, article 101-1, paragraph 9, lost effect as of 2006-07-27 // Official Gazette of the Russian Federation. 1998. No. 31. Article 3824. ↩

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