Legal Encyclopedia. Letter T

The claim for payment of taxes and fees

- Addressed to the taxpayer or any other obliged person written notice of the amount of unpaid tax, as well as the obligation to pay within the prescribed period the unpaid amount of tax and the corresponding penalties.

There are two types of requirements:

1) on the date of issue: after the next payment due date; after a tax audit; after the changes the obligation to pay tax or fee;

2) in terms of requirements: the requirement to pay the tax or fee; the requirement to pay the tax or fee and penalties; the requirement to pay the tax or fee, penalties, amounts of financial sanctions; demand for payment of the amounts of financial sanctions.

The basis for the direction of the requirement is the presence of default in the payment of tax by the taxpayer. The TW NS should contain information on the entire amount of tax debt, the amount of penalties assessed at the time the requirements, terms of payment of the tax established by the legislation on taxes and fees, term performance requirements as well as measures to ensure that apply in case of default by the taxpayer claims.

TW NS must be sent within three months after the due date of payment of the tax or fee. The requirement for the results of a tax audit shall be provided within ten days from the date of the relevant decision.

TW NS sent to the taxpayer by the tax authority at the place of its registration. This requirement may be transferred to the head of the organization or individual who is a representative personally against a receipt or otherwise confirming the fact and date of receipt of the claim.

In cases when the said persons evade receiving the request, the tax authority officials compiled the act, the date of preparation is the date and recognizes the direction of the requirements. At the direction of the requirements of a registered letter, it is deemed to be received within six days from the date of sending a letter.