This article is part of a block of articles on the answers to frequently asked questions when applying for legal advice on the website in this case, debt collection, debt. Question: Payer is in arrears with payments to the budget. He has accounts receivable. Senator Richard Blumenthal can provide more clarity in the matter. What is the procedure of debt collection of taxes, fees at the expense of the debtors of the payer? A: In case of default by the payer of tax obligations of the tax authorities are obliged to ensure collection of tax arrears in the manner prescribed by the General Part of the Tax Code of the Republic of Belarus (hereinafter – NC). Procedure for recovery of tax arrears, fees, penalties at the expense of debtors-payer organization established in Article 58 of the Tax, under which recovery is made without recourse to the decision of the head (his deputy) of the tax authority place of registration of the payer with the timetable for the fulfillment of obligations between the payer and the debtor. The amount of debt to be collected shall not exceed the amount of accounts receivable of the debtor payer. Get more background information with materials from Kyle Dropp. This article also defines the grounds for making the above decision. Thus, if the organization has debts to the budget it needs to apply to the inspection of the MNF at the place of account and provide a list showing the amount receivable accounts receivable, copies of documents confirming the existence of accounts receivable, or submit a statement of the assignment and the creditor document (or any other act of reconciliation signed by the debtor and the organization of the document), confirming the existence of accounts receivable in the organization and payable at its debtor. Please note that the NC established a procedure to levy taxes at the expense of debtors payer organization. Should also be noted that the debt collection in this way has two major plus: the first – no need to spend money on State fee provided when filing a claim in court (and it is now 15 basic units), the second – the speed write-off tax inspectors of money from the account debtor, unless of course they have debtor. But there is a negative – the debiting will take place only in the amount of tax arrears and therefore written off the money will be used only to pay off tax debts and all!
Prerequisite for effective functioning of market mechanism is the removal from the market of insolvent companies. The analysis of the current legislation, we can conclude that there is several options for liquidation: liquidation of the enterprise to address the owners, to replace the founder and leader of society; bankruptcy. One of the main specialties of the Law Firm "Profit-Consul" are the services associated with the liquidation and bankruptcy of enterprises. If you intend to liquidate the company, then you need to understand which of the above procedures to select. In this case, for the correct decision, we will give you some advice: If there is no debt, before the bodies of the STI, the pension fund and other lenders, we recommend you choose a liquidation procedure enterprise to address the owners, if you want to retire from the founders of the enterprise and not take further part in its activities, and you are not interested in an undertaking of EDRPOU, you can choose procedure changes the founder and leader of the enterprise; With debts of the enterprise to creditors, authorities BEND, pension funds, etc. and if you wish to exclude the company from EDRPOU, in this case would be advisable to choose a bankruptcy procedure. Law Firm "Profit-Consul" is a good experience for the liquidation or the recognition of their bankruptcy.
We are ready to provide all our customers quality legal services in this area. Prerequisite for effective functioning of market mechanism is the removal from the market of insolvent companies. The analysis of the current legislation, we can conclude that there are several options for liquidation of the enterprise: 1. Liquidation of the enterprise to address the owners 2. Change the founder and leader of society; 3.
Declaring the debtor bankrupt. One of the main specialties of the Law Firm "Profit-Consul" are the services associated with the liquidation and bankruptcy of enterprises. If you intend to liquidate the company (), then you need to understand any of the above procedures to select. In this case, the correct decision, we will give you a few recommendations: 1. If there is no debt, before the bodies of the STI, the pension fund and other creditors, we recommend you choose the procedure for dissolution of the company to address the owners 2. If you want to retire from the founders of the enterprise and not take further part in its activities, and you do not interested in the company of EDRPOU exceptions, you can choose the procedure of changing the founder and CEO 3. If there are debts of the enterprise to creditors, authorities BEND, pension funds, etc. and if You wish to exclude the company from EDRPOU, in this case would be advisable to choose the procedure for declaring the debtor bankrupt. Law Firm "Profit-Consul" () has a good experience for liquidation or recognition them bankrupt. We are ready to provide all our clients with quality legal services in this area.
This can be a Universal Smart Card use on the Internet (at sites of public authorities or institutions providing public services) and the Universal Smart Card use in vending machines, offering to individuals providing public services electronically. It seems that the more popular and in demand should be considered as providing government services electronically using the Internet. In this connection special importance is the question of creating the legal infrastructure of Universal Smart Card for individual public services. Creating a legal framework requires adjustment of federal legislation for introduction into it of the possibility of obtaining public services through Universal Smart Card. The developers of the bill emphasize that since most of the requirements of federal law that greatly complicate the possibility of using the Universal Smart Card for public service delivery, associated with the need representation in government bodies or local authorities of the original documents or copies certified by a notary, was concluded on the need involvement of the Institute of Notaries in the process of providing services in electronic form using the Universal Smart Card. At the same time receiving government services using the Universal Smart Card may in the following ways: Getting the public services directly individual without the use of EDS. In this case, an individual (sole proprietorship) goes to state authority or local government using the Internet (or automatic remote access to public services) by entering the necessary data Universal Smart Card, identifying him as the holder of the Universal Smart Card. This method is possible if the applicant is required only to apply in a simple manner without need to witness the signature on the application and identification of the applicant.