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Article 84. Notification of the assessment of a tax
84.0. A taxpayer shall be served a notice about the assessment of a tax. Such a notice shall indicate the following:
84.0.1. the taxpayer’s name or the name of the entity;
84.0.2. the Taxpayer’s ID;
84.0.3. the date of notification;
84.0.4. the object that the notification relates to and the tax year, or tax years, covered by the notification;
84.0.5. the amount of the estimated tax and interest;
84.0.6. a request for payment of the tax and the payment term;
84.0.7. the place and procedure for payment of the tax;
84.0.8. the factor (factors) on which the tax assessment was based;
84.0.9. the procedure for lodging a complaint.
Article 85. Terms of tax obligations fulfillment and alteration of such terms
85.1. Terms of tax payments shall be established with reference to each tax. Alteration of specified terms of tax payment maybe admitted only in an order stipulated by this Code.
85.2. Payment of taxes in violation of payment terms will be resulted in payment of penalties (percents) by the taxpayer in an order and subject to provisions stipulated by this Code.
85.3. Terms of tax payments shall be defined by the calendar date or expiration of terms, calculated by years, quarters, months, decades, weeks and days and also by the event which should arise or occur, or actions to be performed.
85.4. Tax authorities are entitled to calculate, recalculate taxes, penalties and financial sanctions of the taxpayer within 3years after termination of taxable reporting period, to impose calculated (recalculated)sums of taxes, penalties and financial sanctions within 5 years after termination of taxable reporting period.
85.5. A taxpayer has the right, within 3 years after the expiration of the tax report period, to demand calculation of taxes, interests and financial sanctions incorrectly deducted, and, within 5 years, demand re-calculation of the calculated amount and return or replacement of the overpaid taxes, interests and financial sanctions.
85.6. Terms of fulfillment of tax obligations may be extended for later periods, than specified by this Code, in the following cases:
85.6.1. cause of damage to the taxpayer as a result of natural disaster or any other force-majeure circumstances. In this event the taxpayer shall submit to the relevant tax authority the notes of the event occurred and the amount of damage incurred;
85.6.2. threat of bankruptcy as a result of tax lump-sum payment by him. In this case the taxpayer shall submit the notes on debts and credits on the date of application with indication of the cash money, funds on current or other accounts in national or foreign currency, surnames of debtors and creditors, TIN.
85.7. Alteration of terms of tax payments shall not be resulted in annulment of current obligation and establishment of new tax obligation.
85.8. Terms of fulfillment of tax obligations cannot be extended if criminal proceedings regarding violation of tax legislation is instituted against the taxpayer.
85.9. Extension of the terms of tax obligation fulfillment shall be granted on the basis of justified written application of the taxpayer submitted to tax authority, specifying that such extension will be ensured by the taxpayer by respective guarantee or surety. Application shall be submitted before the payment period, established by the type (types) of tax for the relevant reporting period. Relevant tax authority shall review the application within 30 days and if required, decision is taken for extension period.
85.10. In the presence of grounds, stipulated by the article 85.6 of this Code, the terms of fulfillment of tax obligations may be extended for the period 1-9 months within tax year. A taxpayer shall not be calculated interests for that period.
85.11. The decision of respective executive power body on extension of fulfillment of tax obligation shall specify the reference to the amount of tax debt, type (type) of taxes, terms of payment to be extended, terms and procedure of payment, imposed penalties and also notes about guarantee or surety.
In the event of staged implementation of tax liability within periods stipulated under Article 85.10 of this Code, the decision of tax authorities on extension of the period for implementation of tax liability shall include the procedure on staged implementation of tax liability
85.12. The decision about extension of terms of tax obligation fulfillment will be effective from the day specified in this decision.
85.13. Consideration of the invalidity of contract in accordance with procedures stipulated under legislation does not mean the cancellation of the tax obligations of the taxpayer».
85.14. The extended period for execution of the tax obligation is cancelled before the expiry in following events:
85.14.1. in advance execution tax obligations by the taxpayer;
85.14.2. in cases stipulated in Article 85.8 of this Code;
85.14.3. non-compliance with provisions of the decision of tax authority on extension of the tax obligation execution period.
85.15. In cases stipulated under Article 85.14 of this Code, the tax authority, which has taken the decision on termination of the extended period for tax obligation execution, shall inform the taxpayer about it within 5 days. The taxpayer within 30 days from the date of receiving of information shall make the payment of debts and interest accrued to the amount until the date of payment within 30 days.
85.16. The relevant tax authority shall each quarter (periodically) inform the relevant executive authority on the amount of tax obligations, the period of which is extended.
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