On taxes and other obligatory payments to the budget (Tax Code)

Article 37. Features of calculation of taxes and payments to the budget for the fulfillment of a tax obligation

1. The calculation of the amount of taxes withheld at the source of payment shall be made by a tax agent.

2. In cases provided for by the Special Part of this Code, the responsibility for calculating the amount of certain types of taxes and payments to the budget may be assigned to a tax authority and authorized state bodies.
Article 38. Time period for the fulfillment of a tax obligation

1. Time period for the fulfillment of a tax obligation is established by this Code.

2. The running of the time period starts on the day following the occurrence of an actual event or legal action that marks the beginning of the time period for the fulfillment of a tax obligation.

The time period expires at the end of the last day of a taxable period. If the last day of the time period falls on a non-business day, the period shall expire at the end of the next business day.

3. A taxpayer (tax agent) has the right to fulfill a tax obligation ahead of schedule.

Unless otherwise provided for by this Code, the tax obligation to file tax returns is executed by a taxpayer (tax agent) at the end of a taxable period.
Article 39. Order of payment of tax debts

Payment of tax debts shall be made in the following order:

1) the amount of arrears;

2) assessed penalty;

3) the amount of fines.
Article 40. Fulfillment of tax obligations in transfer of assets into trust management

1. For the purposes of this Code, a tax obligation for trust management activity means a tax obligation arising as a result of the establishment of trust management of assets, in the course of its performance and (or) termination.

A tax obligation for corporate and individual income taxes on trust management activity is fulfilled:

1) by the founder of trust management under a trust management agreement, an act on the establishment of trust management of assets or by the beneficiary in other cases of emergence of trust management of assets (hereinafter referred to as the founder of trust management) for: