Maksuvõlg käesoleva seaduse tähenduses on: 1) tähtpäevaks tasumata maksusumma; 2) tollivõlast tulenev tähtpäevaks tasumata maksusumma; 3) maksukohustuslase taotluse alusel alusetult tagastatud või tasaarvestatud summa; 4) käesoleva paragrahvi punktides 1–3 nimetatud summalt arvestatud tasumata intress.
defineeritakse selle seaduse ulatuses
For the purposes of this Act, tax arrears are: 1) the amount of tax outstanding by the due date; 2) the amount of tax outstanding by the due date arising from the customs debt; 3) the amount refunded or set off without reason based on an application of the taxable person; 4) unpaid interest calculated on the amount specified in clauses 1–3 of this section.
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