Article 58. Procedure for Paying Taxes and Fees

1. Taxes shall be paid by making lump sum payment of the entire amount of a tax of a fee, or in any other form provided for in this Code and other legislation acts applicable to taxes and fees.

2. The amount of the tax subject to payment shall be paid (transferred) by a taxpayer or a tax agent within the fixed periods of time.

3. Taxes and fees shall be paid in cash or in a non-cash form.

In the absence of such bank, the taxpayer or a tax agent being natural persons may pay taxes and fees through the cash office of a village or town body of local self-government or through a communications entity of the State Committee of Tele-Communications and Information Technologies of the Russian Federation.

4. A specific procedure for paying a tax or a fee shall be established for each tax or a fee according to this Article.

The procedure for and terms of paying federal taxes and fees shall be established by this Code,

The procedure for and terms of paying regional and local taxes and fees shall be established accordingly by the applicable laws of the subjects of the Russian Federation and regulatory legal acts of the representative bodies of local self-governments in accordance with this Code.

5. Rules of this Article shall also be applicable to payment of fees.