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Daily Archives: May 16, 2026
242 posts
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Если физическое лицо указывает в своей декларации одновременно запросы на зачет и возврат суммы излишка по индивидуальному подоходному налогу (налоговый орган сначала зачитывает излишек в будущие платежи), а оставшуюся сумму возвращает на банковский счет.
Налоговый орган инициирует взыскание на заложенное имущество налогоплательщика или третьего лица либо требует исполнения банковской гарантии (когда прекращается действие отсрочки или рассрочки), как указано в подпунктах 2) и 5) пункта 2 статьи 54 данного Кодекса. Налогоплательщик подает налоговое заявление об изменении сроков исполнения налогового обязательства по установленной уполномоченным органом форме […]