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Understatement of the tax amount due

Understatement of the tax amount due — such a difference is recognized as an understatement of the tax amount due from the 15th day of the month following the reporting (tax) period in which this understatement occurred (ceased to be effective on 2009-07-24)1.

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  1. Federal Law No. 198-FZ dated December 31, 2001, "On Making Amendments and Changes to the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation on Taxes and Fees" dated December 31, 2001, as amended on July 24, 2002, Article 1, paragraph 3#4, ceased to be effective on July 24, 2009 // Official Gazette of the Russian Federation. 2002. No. 1. Item 4. ↩