Encyclopedia

Overpaid tax

Overpaid tax - the amount of such excess is recognized as overpaid tax and is subject to refund to the taxpayer in accordance with the procedure provided for in Article 78 of this Code (ceased to be in force from July 24, 2009)1.

Related entries
Encyclopedia
Tax
Tax
Related entries
Комментарии к законам
Статья 1
Статья 1
Федеральный закон от 31.12.2001 № 198-ФЗ, "О внесении дополнений и изменений в Налоговый кодекс Российской Федерации и в некоторые законодательные акты Российской Федерации о налогах и сборах"

  1. Federal Law No. 198-FZ dated December 31, 2001 "On Making Amendments and Changes to the Tax Code of the Russian Federation and to 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 in force from July 24, 2009 // Official Gazette of the Russian Federation. 2002. No. 1. Item 4. ↩