Fine according with art. 122 of the Tax Code as a measure of liability for excessively compensated tax

In the new issue of the magazine "Nalogoved" № 8 (August 2017)there was published an article of the CEO of the National Law Company "Mitra" Yury Mirzoev.

In this article, Yury paid attention to the possibility of bringing to responsibility of taxpayers for unjustified compensation of the tax, as well as the application of the fine under Art. 122 of the Tax Code.

For more information click here.