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Date of the taxpayer's performance of the obligation to pay insurance contributions


The date of the taxpayer's fulfillment of the obligation to pay insurance contributions — deemed to be the day on which funds of the insurance contribution payer are debited from the correspondent account of the bank servicing this taxpayer (ceased to be in force as of 1999-02-22)1.

  1. Federal Law No. 79-FZ dated 27.05.1998, "On the Budget of the Russian Federation Pension Fund for 1997," dated 27.05.1998, amended on 1998-05-27, Article 6, ceased to be in force as of 1999-02-22 // RSZ RF. 1998. No. 22. Art. 2334. ↩

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