Encyclopedia
Hopeless for recovery
Deemed uncollectible - a debt for the payment of customs duties (arrears), penalties, and interest, which is recorded against individual customs duty and tax payers, and the payment and (or) collection of which has become impossible in the following cases: 1) liquidation of an organization that is a payer of customs duties and taxes...; 2) recognition of an individual entrepreneur as bankrupt...; 3) death of a physical person or declaration of such a person as deceased...; 4) adoption by the court of an act..1.
2010. No. 48. P. 6252.
Federal Law No. 311-FZ dated November 27, 2010 "On Customs Regulation in the Russian Federation", as amended on November 27, 2010, Article 160 // RSZ RF. ↩