Article 57. Deadlines for Paying Taxes and Fees

1. Deadlines for paying taxes and fees shall be established for each tax and fee. Any change in the established deadline for paying a tax or a fee shall be allowed only as provided in this Code.

2. When a tax or a fee are paid after the expiration of the established deadline, the taxpayer or the payer of a fee shall be subject to an interest in the manner and under the terms as provided in this Code.

3. Payment deadlines for taxes and fees shall be defined as a calendar date or a period of time estimated in years, quarters, months, weeks and days, and also as a reference to an event which is to take place, or an action which is to be committed. The deadlines for performance of actions by participants of tax relations shall be established by this Code as applicable to each such action.

4. When the tax base is calculated a tax body, the duty of tax payment shall arise after the reception of a tax notice".

Article 58. Procedure for Paying Taxes and Fees

1. Taxes shall be paid by making lump sum payment of the entire amount of a tax of a fee, or in any other form provided for in this Code and other legislation acts applicable to taxes and fees.

2. The amount of the tax subject to payment shall be paid (transferred) by a taxpayer or a tax agent within the fixed periods of time.

3. Taxes and fees shall be paid in cash or in a non-cash form.

In the absence of such bank, the taxpayer or a tax agent being natural persons may pay taxes and fees through the cash office of a village or town body of local self-government or through a communications entity of the State Committee of Tele-Communications and Information Technologies of the Russian Federation.

4. A specific procedure for paying a tax or a fee shall be established for each tax or a fee according to this Article.

The procedure for and terms of paying federal taxes and fees shall be established by this Code.

The procedure for and terms of paying regional and local taxes and fees shall be established accordingly by the applicable laws of the subjects of the Russian Federation and regulatory legal acts of the representative bodies of local self-governments in accordance with this Code.

5. Rules of this Article shall also be applicable to payment of fees.

Article 59. Write-off of Bad Debts on Taxes and Fees

1. Arrears of some of the taxpayers, payers of fees, tax agents and other obliged persons, which collection has proved to be impossible due to economic, social or legal reasons shall be recognized as bad debts and written off in the procedure established:

for federal taxes and fees - by the Government of the Russian Federation;

for regional and local taxes and fees ? by the executive bodies of the subjects of the Russian Federation and those of local government, accordingly.

2. The rules provided for by Item 1 of this Article shall also apply when bad debts for penalties are written off.

Article 60. Obligations of Banks on the Execution of Orders to Remit Taxes and Fees, and Decisions to Collect Taxes and Fees

1. Banks shall be obliged to execute orders of taxpayers or tax agents to remit taxes (hereinafter - tax remittance order) to respective budgets (off budget funds) as well as decisions of tax bodies to collect taxes or fees at the expense of monetary funds of the taxpayer or a tax agent in the priority procedure established by the Civil legislation.

2. The order to remit a tax or the decision to collect a tax shall be executed by the bank within one operational day since the receipt of such order or decision unless otherwise is provided by this Code. No service fee shall be charged for such operations.

3. Provided there are monetary balances on the account of a taxpayer or a tax agent, banks shall not have the right to delay the execution of orders to remit tax amounts or decisions to collect taxes to the corresponding budgets (off budget funds).

4. Banks shall be held liable for a failure to perform or undue performance of the obligations stipulated in this Article as per this Code.

The application of measures of responsibility shall not release the bank of the duty of transferring the amount of the tax to budgets (extra-budgetary funds) and of paying a corresponding penalty. In case of the bank's default on the said duty within the fixed time, this bank shall be liable to measures of recovery of the non-transferred sums of the tax or the due and the corresponding penalties at the expense of pecuniary means in the order that is similar to that stipulated by Article 46 of this Code. Measures of recovery of such sums of the tax or duty at the expense of other assets shall be applied through legal proceedings.

Repeated failure to perform the said obligations during one calendar year shall provide grounds for a tax service body to file a request with the Central Bank of the Russian Federation that the banking license be invalidated.

5. Rules of this Article shall also be apply to banks obligations with respect to remittance orders for fees and decisions to collect fees.