ON THE TAXPAYERS’ LIABILITY FOR BREACH OF THE RULES OF INCOME AND EXPENSES FOR TAX PURPOSES
Journal: AUDITOR
№ 6
, 2013
Rubrics: TAXES AND TAXATION
Authors:
Type:
Article
Pages:
from 56
to 59
Status:
Published
Received:
17.06.2013
Accepted:
17.06.2013
Published:
17.06.2013
Language:
Russian
Keywords:
taxpayer, tax liability, rules of income and expense, non-payment or partial payment of tax
Abstract (English):
In this article the author according to the latest Ministry of Finance of Russia and clarification of the tax authorities, as well as jurisprudence considers the current issues involving taxpayers to the tax liability for gross violation of the rules of income and expense and taxable, and for non-payment (partial payment) the amount of the tax.
In this article the author according to the latest Ministry of Finance of Russia and clarification of the tax authorities, as well as jurisprudence considers the current issues involving taxpayers to the tax liability for gross violation of the rules of income and expense and taxable, and for non-payment (partial payment) the amount of the tax.
Keywords:
taxpayer, tax liability, rules of income and expense, non-payment or partial payment of tax
taxpayer, tax liability, rules of income and expense, non-payment or partial payment of tax
