Article 231. Tax Collection and Refund Procedure

1. Amounts of tax unduly withheld by a tax agent from incomes of the taxpayer shall be returned by a tax agent after the taxpayer submits a corresponding application.

2. Amounts of tax not withheld from natural persons or partially withheld by tax agents shall be collected by such from natural persons until these persons repay in full the tax arrears in the manner stipulated by Article 45 of the present Code.

3. Amounts of tax not collected as a result of tax evasion by the taxpayer shall be collected for the entire time of tax evasion.

Article 232. Avoidance of Double Taxation

1. Amount of tax on incomes received outside the Russian Federation and actually paid outside the Russian Federation by a taxpayer who is a tax resident of the Russian Federation pursuant to the legislation of other states, are not accepted to offset tax payment in the Russian Federation, except as otherwise provided by an appropriate agreement (treaty) on avoidance of double taxation.

2. For exemption from the tax, offset, or to receive tax deductions or other tax privileges, the taxpayer should present to bodies of the Ministry of Taxation of the Russian Federation official confirmation that he is the resident of the state with which the Russian Federation has an agreement (treaty) on avoidance of double taxation and also a document on the income received and on his tax payment outside of the Russian Federation confirmed by the tax body of a respective foreign state which has been effective during the tax period (or a part thereof) in question. Confirmation can be submitted either before the payment of tax or advance payments on the tax or within one year after the end of that tax period on results of which the taxpayer applies to receive exemption from the tax, offset, tax deductions or privileges.

Article 233. Final Provisions

Tax benefits granted by legislative (representative) bodies of constituent entities of the Russian Federation as regards amounts of tax remitted pursuant to the legislation of the Russian Federation to their budgets up to the day of entry into force of the present Code, shall be effective during the period for which these tax benefits were granted. If upon the establishment of tax benefits the period of time was not defined during which these tax benefits can be used, such tax benefits shall terminate to operate by decision of legislative (representative) bodies of the Russian Federation.