Chapter 10. Demand to Pay Taxes and Fees

Article 69. Demand to Pay Up Tax or Fee

1. A demand to pay up a tax or fee is notice in writing sent to a payer of a tax or charge concerning an outstanding amount of tax or fee as well as such payer's obligation to pay up an outstanding amount of tax or fee and appropriate penalty within an established period of time.

2. A demand to pay up a tax or fee is presented to a payer of tax or fee if such payer has not fully discharged his/her arrears.

3. A demand to pay up a tax or fee is presented to a payer of tax or fee introspectively of whether such payer is brought to account on charges of violation of tax or fee legislation.

4. A demand to pay up a tax or fee shall contain information concerning the amount of arrears relating to the tax or fee, the penalty having accrued by the time the demand is presented, the statutory deadline for the discharge of the obligation to pay the tax or fee, the deadline for the fulfilment of the demand, and the measures for the recovery of the tax and the security of the discharge of the duty of tax payment that are applicable if a taxpayer fails to comply with such demand.

In all cases such demand shall contain detailed data explaining why the tax or fee is collected and a reference to the provisions of tax legislation that establishes the duty of the payer of tax or fee to pay the tax.

5. A demand to pay a tax is presented to a payer of tax or charge by the tax authority located at the place of registration of such payer. The form of demand is established by the Ministry of Taxation of the Russian Federation.

6. A demand to pay a tax may be delivered to the chief executive officer (or such officer's statutory or authorized deputy) of a legal entity or to an individual (or such individual's statutory or authorized representative) against acknowledgement or in another manner on condition that the fact and date of receipt of such demand is duly acknowledged.

If an above person takes efforts to evade the receipt of such demand, the said claim shall be sent by registered mail. A claim for tax payment shall be deemed to be received upon the expiry of six days after the date of sending a registered letter.

7. A demand to pay a tax that is payable in connection with movement of goods across the customs border of the Russian Federation is sent to the taxpayer by the customs authority in a manner established by this Code with account of the provisions of the customs legislation of the Russian Federation.

8. The rules of this Article shall also apply to demands to pay fees.

9. The rules provided for by this Article shall also apply to the claim for the transfer of the tax which is sent to the tax agent.

Article 70. Deadlines for Presenting a Demand to Pay a Tax or Fee

A demand to pay a tax must be presented to a payer of tax or fee three months after deadline for the payment of the tax or fee unless otherwise prescribed by this Code.

A demand to pay a tax or fee or appropriate penalty that is presented to a payer of tax or fee in accordance with a decision of the tax authority following a tax audit shall be sent to him within ten days of such decision having been made.

The rules provided for by this Article shall also apply to the terms of forwarding the claim for the transfer of the tax to be sent to the tax agent.

The rules of this Article shall also apply to deadlines for sending a demand to pay a fee.

Article 71. Consequences of Changing Obligation to Pay Tax or Fee

If the obligation of a payer of a tax or fee relating to the payment of this tax or fee changes following the presentation of a demand to pay a tax or fee, the tax authority shall forward a revised demand to the payer of tax or fee.