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Unrecoverable

Deemed uncollectible - are deemed uncollectible and written off in accordance with paragraph 1 of this article if, at the time of the decision to deem the relevant amounts uncollectible and their write-off, the aforementioned banks have been liquidated1.

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Федеральный закон от 26.11.2008 № 224-ФЗ, "О внесении изменений в часть первую, часть вторую Налогового кодекса Российской Федерации и отдельные законодательные акты Российской Федерации"
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  1. Federal Law No. 224-FZ dated November 26, 2008, "On Amending Part One, Part Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation" dated November 26, 2008, as amended on November 27, 2017, Article 1, Subparagraph 3 // RSZ RF. 2008. No. 48. Item 5519. ↩