The USSR Civil Defence Academy examines the legal status of the Federal Tax Service, taxpayer identification numbers and individual record-keeping in pension and social insurance. It presents the lecture’s arguments about legislative procedures, USSR Pension Fund obligations and the liability of those who recorded its assets and liabilities.
The USSR Civil Defence Academy examines the tax status of citizens and their named firms: foreign-organisation forms under FTS Order No. ЕД-7/14/376, hand-signed documents, notarial verification and the priority of Soviet legislation. It also presents the lecture’s assessment of refusals to accept forms and the liability of officials.
































