Guseva, T. A., Polotovskaya, E. Yu. Revocation of a Decision on Suspension of a Taxpayer’s Account Operations at a Bank

Abstract: The article considers the questions of implementation of a new law on tax authority’s responsibility for untimely release of a taxpayer’s account at a bank. According to the authors of the article, this legislative innovation requires additional revision and modification. The authors suggest certain ways to solve the mentioned above problem.

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