received not earlier. Expiration date of the extract from the register

NOT EARLIER

not before

Lopatin. Dictionary of the Russian language Lopatin. 2012

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A book to read on the history of the Middle Ages. Part 1. Early Middle Ages, Skazkin S.D.. "A book for reading on the history of the Middle Ages" (part I), edited by prof. S. D. Skazkina covers the early Middle Ages (VI XI centuries) and is intended for students in the VI X classes of secondary school. ...
Experience in the history of banknotes in Russia. Part 1. The first numismatic period. Banknotes in Russia under Yaroslav I and earlier. Kunas. , Levshinovsky M.S. The book is a reprint edition of 1903. Although serious work has been done to restore the original quality of the edition, some pages may…

In tax legal relations, deadlines often play, if not the main, then an important role. The deadlines that are clearly defined do not raise questions - the deadline for the taxpayer to fulfill any obligations or actions (for example, to pay tax, file tax returns) is named.

The situation becomes more complicated if the term is determined by the expiration of a certain period of time, that is, when it depends on the actions of participants in tax legal relations or events related to their participation. When establishing such deadlines, the legislator, as a rule, uses reference formulations, for example, “no later than N days, counting from the day ...”, “no later than N days from the date of occurrence ...”.

However, simpler formulations also raise questions. For example, what would be the deadline defined by the phrase “by no later than…” or “by…”?

General principles for calculating terms

Almost every section of the Tax Code defines different deadlines, in particular:

to pay taxes and fees;
to collect taxes and fees, fines and penalties;
to submit tax returns;
to submit applications and notifications;
to conduct tax audits and tax control measures;
to submit objections to the acts of control measures;
to appeal against decisions based on the results of inspections and control measures.

General principles for calculating terms in tax legal relations are enshrined in Art. 6.1 of the Tax Code of the Russian Federation. It defines three types of terms (clause 1). Let's give some examples (see the table).

How is the term determined?	Examples	Calculation of the term
calendar date	According to Art. 16 of the Federal Law of November 27, 2018 No. 422-FZ (on self-employed tax) this law comes into forcefrom 1 *January 2019* but not earlier than one month after its official publication. Another example: as a general rule, "simplified" people need to file a declaration under the simplified taxation system no later than March 31 of the year following the expired tax period (paragraph 1 of Art. 346.23 of the Tax Code of the Russian Federation ). This is *indications of* specific *calendar* dates	As a general rule, the term begins on the next day after the calendar date or the occurrence of an event (action) that determined its beginning (paragraph 2 of Art. 6.1 Tax Code of the Russian Federation )*
An indication of an event or action	According to paragraph 1 of Art. 4 of the Federal Law of 03.07.2018 No. 192-FZ (amendments in the scope of the CCP) this law (with the exception of a number of provisions) enters into forcefrom the date of its official publication . Another example: if an addition to the tax audit report is sent to the audited person by registered mail, then by virtue ofclause 6.1 of Art. 101 Tax Code of the Russian Federation it shall be deemed received on the sixth day from the date of dispatch of the registered letter. This is *event indications* which must inevitably come
Time period	According to paragraph 1 of Art. 8 of the Federal Law of April 23, 2018 No. 87-FZ (which has amended certain legislative acts), this law shall enter into forceforty-five days after *day of its official publication* (with the exception of provisions for which other dates of entry into force are established). Another example: a claim for payment of tax must be fulfilledwithin eight days from the date of receipt of said request , if a longer period for the payment of tax is not specified in this requirement (par. 4 p. 4 art. 69 Tax Code of the Russian Federation ). This is *time periods*	The period defined by a period of time is calculated in days, months, quarters or years (item 3 - 6 art. 6.1 Tax Code of the Russian Federation )**

*Sometimes the countdown must be reversed. For example, in paragraph 3 of Art. 187.1 of the Tax Code of the Russian Federation refers to the obligation of the payer of excises to submit to the tax authority a notification of maximum retail prices no later than 10 calendar days before the beginning of the calendar month, starting from which the maximum retail prices indicated in the notification will be applied.

* A term calculated in years (a period consisting of 12 consecutive months) expires on the corresponding month and day of the last year of the term, in quarters - on the last day of the last month of the term, in months - on the corresponding month and day of the last month of the term. The period specified in days is calculated in working days, if the period is not specified in calendar days.

The most difficult to calculate are, perhaps, the terms defined by a period of time, since in this case the taxpayer needs to determine two dates - the date of the beginning of the period and the date of its end.
The first date is generally determined according to the rule from paragraph 2 of Art. 6.1 of the Tax Code of the Russian Federation.

When determining the last day and hour of the deadline, the following must be taken into account. An action for which a deadline is set may be performed before 24.00 on the last day of the deadline. If documents or funds were handed over to the communication organization before 24.00 of the last day of the deadline, then the deadline is not considered missed (clause 8, article 6.1 of the Tax Code of the Russian Federation).

Let us explain: a communication organization should be understood as a legal entity or an individual entrepreneur (they are telecom operators) providing communication services on the basis of an appropriate license (clause 1, article 11 of the Tax Code of the Russian Federation, clause 14, article 2 of the Federal Law of 07.07.2003 No. 126- Federal Law "On Communications"). The communication service, in turn, is the activity of receiving, processing, storing, transmitting, delivering, including postal items (clauses 12, 32, article 2 of Law No. 126-FZ). This activity is licensed (Article 29 of Law No. 126-FZ). This means that if documents or funds were handed over to a legal entity or individual entrepreneur providing services on the basis of the relevant license before 24.00 of the last day of the term, then the term will not be considered missed.

And, of course, one should not forget about the rule for postponing the last day of the term (if it falls on a weekend or holiday), established by paragraph 7 of Art. 6.1 of the Tax Code of the Russian Federation.
Next, from the general rules, we move on to an analysis of specific situations related to the calculation of deadlines.

Deadlines set as "no later than" or "before" a specific date

Paragraph 7 of Art. 346.21 of the Tax Code of the Russian Federation (for example) establishes that advance payments for the "simplified" tax are made no later than the 25th day of the first month following the expired reporting period. In this case, the 25th (or another subsequent day - if this date falls on a weekend or holiday) is the last day for the "simplified" to fulfill the designated obligation. A similar phrase (“no later than”) is contained in Art. 346.23 of the Tax Code of the Russian Federation, which determines the deadlines for submitting a declaration under the simplified taxation system in various cases.

Calculate (set) the deadline in such situations is extremely simple. Difficulties should not arise here.

It's somewhat more complicated if the due date is set to "before" a specific date. For example, paragraph 2 of Art. 346.14 of the Tax Code of the Russian Federation obliges the “simplifier” to notify the tax authority of the change in the object of taxation in 2019 before December 31, 2018.

The literal interpretation of this rule assumes that the notification of the change of the object of taxation must be submitted before the specified date, respectively, the filing of the notification on the 31st day indicates that the “simplified” has missed the deadline.

However, both officials and courts in such cases, as a rule, make concessions for taxpayers, believing that the term “up to” means “including”.

For example, the Federal Tax Service in Letter dated November 21, 2018 No. BS-4-21 / [email protected] in relation to paragraph 7 of Art. 407 of the Tax Code of the Russian Federation (where it is said about the obligation of an individual to submit, before November 1, a notification of selected objects in respect of which he will take advantage of the personal property tax exemption) indicated that the last day for submitting such a notification is exactly November 1. In support of this conclusion, the authors of the letter referred to paragraph 7 of Art. 3 of the Tax Code of the Russian Federation, according to which all irreparable contradictions must be interpreted in favor of the taxpayer.

In the Ruling of the Supreme Court of the Russian Federation of October 16, 2018 No. 304-KG18-7786 in case No. A45-14844 / 2017, the dispute on the deadline for paying land tax was considered.

Recall: the procedure and terms for paying land tax and advance payments on it are established by regulatory acts of municipalities. Moreover, these deadlines cannot be set earlier than the deadline for submitting a tax return - February 1 of the year following the expired tax period (clause 1, article 397, clause 3, article 398 of the Tax Code of the Russian Federation).

In this regard, in 2016, a regulatory act of the city of Novosibirsk established deadlines for paying land tax and advance payments on it with the wording “until”, for example, for the first quarter - until April 30 of the tax period.
In fact, the first advance payment for the period up to April 30, 2016 was made in two payments - May 4 (since April 30 and May 1-3 were days off) and August 1. The tax authorities considered that the company had made a delay in payment, and accrued interest on it from April 30. However, the company, believing that the last day of payment is April 30, went to court.

The Circuit Court and the Court of Appeal held that, in the formulation of the time limit "until a certain date," the action for which the time limit is set must have already been committed by the date named. Therefore, the date itself, before which the action must be performed, is not included in such a period.

Meanwhile, the Judicial Collegium of the Armed Forces of the Russian Federation, agreeing with the decision of the first instance, indicated that the wording of the term “until April 30” does not allow one to reliably and without irremovable doubts determine whether the deadline for fulfilling this obligation is April 29 or 30.

Taking into account paragraph 7 of Art. 3 of the Tax Code of the Russian Federation, a later payment of tax is usually preferable for a taxpayer. Therefore, April 30 should be considered the deadline for fulfilling the obligation to make an advance payment for the first quarter.
The supreme arbitrators also emphasized that this approach is confirmed by the legal position set out in the Ruling of the Constitutional Court of the Russian Federation dated 04.07.2002 No. following the reporting month” (in relation to the deadline for paying the tax by road users) are equivalent.

For our part, we believe that the position set out in the Ruling of the Supreme Court of the Russian Federation No. 304-KG18-7786 can be guided not only in determining deadlines for the payment of fiscal payments, but also in other situations requiring the taxpayer to perform any actions on time, defined using the preposition "before".

But is this approach applicable to the definition of the last day, if we are talking about the "urgent" duties of the tax authorities? We believe that it is not, since the effect of the norm of paragraph 7 of Art. 3 of the Tax Code of the Russian Federation (in fact, the main argument in case No. A45-14844 / 2017) is extended exclusively to taxpayers.

The term is determined by a set of events

Sometimes specific terms have to be calculated based on the totality of individual tax rules or events that determine them.

One of these cases is the suspension of the organization's operations on its bank accounts (clause 7, article 76 of the Tax Code of the Russian Federation). According to this paragraph, the suspension period is calculated from the moment the bank receives the decision of the tax authority to suspend banking operations and until the bank receives the decision of the tax authority to cancel the suspension of these operations.

Another example is the period of invoicing (this moment is also relevant for some "simplisticians").

Paragraph 3 of Art. 168 of the Tax Code of the Russian Federation, it is determined that the invoice must be issued to the buyer no later than five calendar days, counting from the date of shipment of the goods (performance of work, provision of services), from the date of transfer of property rights or from the date of receipt of payment amounts, partial payment against future deliveries goods (performance of works, provision of services), transfer of property rights.

As you can see, in this norm, the day of shipment is named as the main starting point for calculating the indicated five-day period. Moreover, in the Letter of the Ministry of Finance of Russia dated 10/18/2018 No. 03‑07‑14/74899, it is emphasized that the day of shipment of goods (performance of work, provision of services, transfer of property rights) is to be included in the specified five-day period. Meanwhile, any qualifying signs for identifying such a day are not in paragraph 3 of Art. 168 of the Tax Code of the Russian Federation, are not named in this letter.

But such explanations were given by controllers earlier. In particular, in the letters of the Ministry of Finance of Russia dated November 09, 2011 No. 03-07-09 / 40, dated July 28, 2011 No. 03-07-09 / 23, the Federal Tax Service of Russia dated December 13, 2012 No. ED-4-3 / [email protected] it is said that the date of shipment of goods, works, services, transfer of property rights should be understood as the date of the first drafting of the primary document (for example, a consignment note) issued to the buyer, customer or carrier.

For example, on December 11, 2018, the seller shipped the goods and issued a consignment note. Taking into account the Letter of the Ministry of Finance of Russia No. 03‑07‑14/74899, the period for issuing an invoice begins from the specified date. This means that the last day for issuing an invoice to the buyer is December 15th. This is Saturday, it turns out, the deadline needs to be moved to the next business day (clause 7 of article 6.1 of the Tax Code of the Russian Federation), that is, to December 17th.

But after all, in fact, the preparation of the primary document for various reasons may not coincide in time with the day the goods were actually shipped to the buyer. And literally in paragraph 3 of Art. 168 of the Tax Code of the Russian Federation refers specifically to the date of shipment, and not to the date of registration of the primary document.

An example of a period determined by a set of tax rules is the period for filing an appeal against a decision on a tax audit. In particular, such a complaint may be filed within a month from the date of delivery of the decision on the inspection (clause 9, article 101, clause 2, article 139.1 of the Tax Code of the Russian Federation). The countdown of the specified period begins from the day following the date of delivery of the decision (clause 2 of article 6.1 of the Tax Code of the Russian Federation), and ends on the day of the next month corresponding to the date of delivery (clause 5 of article 6.1 of the Tax Code of the Russian Federation). For example, if the decision was handed over to the taxpayer on November 15, 2018, then the deadline for filing an appeal expires at 24.00 17 December 2018 (since the 16th is Sunday) (clauses 7, 8, article 6.1 of the Tax Code of the Russian Federation).

Why a month? Everything is simple. The final decision on the tax audit comes into force after a month from the date of its delivery to the taxpayer (or his representative) (clause 9, article 101 of the Tax Code of the Russian Federation). Accordingly, if the taxpayer intends to appeal the decision on the audit on appeal, the terms for its entry into force will be different (Article 101.2 of the Tax Code of the Russian Federation). In the part in which the decision is not canceled and not appealed - from the date of the decision on the appeal by the higher tax authority. If the appeal is left by the department without consideration, the decision on the inspection comes into force from the day the department makes the relevant decision, but not earlier than the expiration of the time limit for filing the complaint.

So, for the correct calculation of taxes (the fulfillment of obligations and the exercise of rights provided for by the Tax Code of the Russian Federation), as well as the protection of one's interests in tax disputes, it is important to correctly calculate the terms. This material provides the basic principles for calculating terms, taking into account the rules that define them, clarifications from official bodies and judicial practice. Of course, not all possible difficult situations were considered in the article. At the same time, we believe that with the help of the above mechanism for calculating the terms, our readers will successfully cope with any calculations on their own.

]

The electoral legislation operates with its own rules for calculating terms, which are noticeably different from the generally accepted ones.

Article 11.1. The procedure for calculating the terms established by the legislation of the Russian Federation on elections and referendums
1. If any action can (should) be carried out from the day of the occurrence of any event, then the first day on which this action can (should) be carried out is the calendar date of the occurrence of the corresponding event, but not earlier than the time of the occurrence of this event.
2. If any action can (should) be carried out no later than a certain number of days or a certain number of days before the day of the occurrence of any event, then, respectively, the last day or day when this action can (should) be carried out is the day after which the number of days specified in this Federal Law remains until the day of the corresponding event.
3. If any action can (should) be carried out not earlier than a certain number of days before the day of the occurrence of any event, then the first day when this action can (should) be carried out is the day after which the specified in this Federal Law remains the number of days before the day of the occurrence of the corresponding event.
4. If any action can (should) be carried out no later than a certain number of days after the day of the occurrence of any event, then this action can (should) be carried out within the number of days specified in this Federal Law. In this case, the first day is the day following the calendar date of the occurrence of this event, and the last day is the day following the day on which the specified number of days expires.

Thus the words " not later than (not earlier than) behind X days before voting day» means that the last (first) day of the corresponding period is ( X−1)-th day. For example, the words " 1 day before voting day» correspond to Friday.

The wording of paragraph 4 is extremely inaccurate, judicial practice proceeds from the fact that the words "not later than N days after the date T" mean a period of (N + 1) days starting from the date following the specified date. For example, the period "not later than 1 day after Election Day" has a duration of two days: Monday and Tuesday.

In 2014 CEC Central Election Commission of the Russian Federation published Guidelines for the development of calendar plans, where he explained the features of the calculation of terms, depending on the wording used.

For practical purposes, the Electoral Action Deadline Calculator will prove useful.

Reduction of terms[  ]

When holding early elections, the law allows for a reduction in the timing of electoral actions, but not more than by one third (). The same reduction is possible when repeat elections are called ().

Since this reduction is the limit, then rounding up to an integer number of days should be done in the direction of increasing the period (that is, in the direction of decreasing the beginning of the time interval or increasing its end).
The law does not prohibit a disproportionate reduction in the terms of certain actions: for example, the term of some actions can be reduced by a third, while others - only by a quarter or completely left unchanged.
For individual actions, the law may directly establish a special limit on the reduction of terms (see, for example,).

Timing courts [  ]

In pp. 23-26 of the Resolution of the Supreme Court of the Russian Federation of March 31, 2011 No. 5 “On the practice of court consideration of cases on the protection of electoral rights and the right to participate in a referendum of citizens of the Russian Federation” clarifications are given as to what types of deadlines for applying to the court are restrictive (that is, not allowing recovery by the court even with good reasons for delay).

Arbitrage practice[  ]

Particular attention should be paid to whether the term is elective or procedural: electoral terms are calculated according to the rules described at the beginning of the article; procedural time limits are calculated according to the rules GIC Civil Procedure Code of the Russian Federation, which are more consistent with generally accepted ideas, firstly, and are extended in cases where the deadline falls on a day off, and secondly.

Determination of the Judicial Collegium for Administrative Cases of the Supreme Court of the Russian Federation dated September 16, 2013 No. 74-APG13-27‎: The deadline for filing a complaint about the cancellation of a candidate’s registration, established by and, (no later than 8 days before voting day), is calculated according to the rules (i.e., e. ends on Friday).
Determination of the Judicial Collegium for Administrative Cases of the Supreme Court of the Russian Federation dated September 28, 2012 No. 32-APG12-26: The term for applying to the court provided for (within 10 days from the date of the adoption of the contested decision by the election commission) is procedural, therefore, if the day falls (X+10) Weekends are extended until Monday.
Determination of the Judicial Collegium for Civil Cases of the Supreme Court of the Russian Federation of September 28, 2009 No. 5−Г09−104: Adoption by the commission of a decision on the complaint on day T + 11 after filing a complaint in accordance with paragraph 4 of Art. 11.1 GDF Federal Law No. 67-FZ "On Basic Guarantees of Electoral Rights and the Right to Participate in a Referendum of Citizens of the Russian Federation" is timely.

An extract from the Unified State Register of Legal Entities is always formed as of a certain date. Therefore, as such, there is no generally accepted expiration date for an extract from the Unified State Register of Legal Entities. At the same time, depending on the purpose for which it is supposed to be used, the expiration date of the extract from the Unified State Register of Legal Entities may be limited.

For example, banks often require an extract from the Unified State Register of Legal Entities as part of the set of documents required to open a current account. At the same time, each bank independently sets the period during which the statement is considered relevant. It can be, for example, 30 calendar days. So, if you need to open an account with this bank, then you must provide an extract from the Unified State Register of Legal Entities received no more than 30 days ago.

For some cases, the expiration date of an extract from the Unified State Register of Legal Entities is established by law.

Validity of an extract from the Unified State Register of Legal Entities for the court

When filing a statement of claim with the arbitration court, in addition to other documents, it is necessary to attach extracts from the Unified State Register of Legal Entities for both the plaintiff and the defendant. These extracts must be received no earlier than 30 days before the day the plaintiff applies to the court (clause 9, part 1, article 126 of the Arbitration Procedure Code of the Russian Federation).

How long is an extract from the Unified State Register of Legal Entities valid for the purposes of concluding a state contract

If an organization decides to participate in an open tender or a closed auction to conclude a state or municipal contract, then it must submit an application for participation and certain documents, including an extract from the Unified State Register of Legal Entities or its notarized copy. In this case, the extract must be received no earlier than 6 months before the date:

posting a notice of an open tender in a unified information system (clause “b”, clause 1, part 2, article 51 of the Law of 05.04.2013 N 44-FZ);
sending the organization an invitation to take part in a closed auction (clause “b”, clause 1, part 2, article 88 of the Law of 04/05/2013 N 44-FZ).

Alienation of a share in the authorized capital of an LLC: how long is an extract from the Unified State Register of Legal Entities valid

As a general rule, a transaction for the alienation of a share (or part of a share) in the authorized capital of a company must be notarized (

Portal for the student. Self-training

received not earlier. Expiration date of the extract from the register

See also interpretations, synonyms, meanings of the word and what is NOT PREVIOUS in Russian in dictionaries, encyclopedias and reference books:

Books

General principles for calculating terms

Deadlines set as "no later than" or "before" a specific date

The term is determined by a set of events

Reduction of terms[  ]

Timing courts [  ]

Arbitrage practice[  ]

Validity of an extract from the Unified State Register of Legal Entities for the court

How long is an extract from the Unified State Register of Legal Entities valid for the purposes of concluding a state contract

Alienation of a share in the authorized capital of an LLC: how long is an extract from the Unified State Register of Legal Entities valid

Portal for the student. Self-training

See also interpretations, synonyms, meanings of the word and what is NOT PREVIOUS in Russian in dictionaries, encyclopedias and reference books:

Books

General principles for calculating terms

Deadlines set as "no later than" or "before" a specific date

The term is determined by a set of events

Reduction of terms[  ]

Timing courts [  ]

Arbitrage practice[  ]

Validity of an extract from the Unified State Register of Legal Entities for the court

How long is an extract from the Unified State Register of Legal Entities valid for the purposes of concluding a state contract

Alienation of a share in the authorized capital of an LLC: how long is an extract from the Unified State Register of Legal Entities valid

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