The test methods to ensure obligations to pay taxes

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Methods of tests to ensure obligations to pay taxes (levies)

• The pledge agreement is concluded between:

a) the tax authority and the mortgagor;

b) the taxpayer and the tax authority;

c) the taxpayer and the mortgagor.

• Guarantee Agreement concluded between:

a) the taxpayer and the tax authority;

b) the taxpayer and the guarantor;

c) the tax authority and the guarantor.

• The penalty is:

a) The amount charged for each day of delay in tax payment and a certain percentage to its value;

b) the amount of fines for non-payment of tax (fee), equal to the amount of the tax;

c) the taxpayer written notice of the need to pay the tax (fee).

• The amount of interest is:

a) 1/200% refinancing rate Bank of Russia;

b) 1/300% refinancing rate Bank of Russia;

c) 1/400% refinancing rate Bank of Russia.

• Enforcement penalties to legal persons is carried out:

a) the courts;

b) on an uncontested basis.

• Enforcement penalties on individuals who are not individual entrepreneurs, held:

a) the courts;

b) on an uncontested basis.

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