The test methods to ensure obligations to pay taxes

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Uploaded: 26.06.2014
Content: tes16.docx (11,09 kB)
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Description

Methods of tests to ensure obligations to pay taxes (levies)
1. 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.
2. Guarantee Agreement concluded between:
a) the taxpayer and the tax authority;
b) the taxpayer and the guarantor;
c) the tax authority and the guarantor.
3. 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).
4. 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.
5. Enforcement penalties to legal persons is carried out:
a) the courts;
b) on an uncontested basis.
6. Enforcement penalties on individuals who are not individual entrepreneurs, held:
a) the courts;
b) on an uncontested basis.

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