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Federal Law 146 FZ. General provisions. Section i. general provisions

Instructions for the drug PIMOZIDE, contraindications and methods of use, side effects and reviews about this drug. Doctors' opinions and the opportunity to discuss on the forum.

International nonproprietary names (INN) - active substances or active ingredients of medicines

Instructions for use

Latin name of the substance

Pharmacology

Antipsychotic drug (neuroleptic), diphenylbutylpiperidine derivative. The exact mechanism of action in Tourette's syndrome has not been established. Pimozide is believed to indiscriminately block dopamine at sites on both pre- and postsynaptic neurons in the central nervous system. The antipsychotic effect of pimozide is manifested due to a more specific blocking effect on dopamine receptors. Pimozide causes less pronounced sedative, hypotensive and antimuscarinic effects than chlorpromazine, and the likelihood of developing extrapyramidal symptoms is higher.

The peculiarity of pimozide is its relatively long-lasting effect, which occurs quickly, usually reaches a maximum after 2 hours, lasts for about 6 hours and disappears after 24 hours.


Contraindications PIMOZIDE

History of arrhythmias or congenital long QT syndrome, severe CNS depression, motor or vocal tics not associated with Tourette's syndrome, pregnancy, hypersensitivity to pimozide.

Restrictions on use

Pimozide is used with caution and after comparing the expected benefit of treatment and the possible risk in the following cases: history of breast cancer, impaired liver function, impaired renal function, hypokalemia, hypersensitivity to other antipsychotics, including haloperidol, loxapine, molindone, phenothiazines, thioxanthenes.

During the treatment period, careful ECG monitoring and careful observation are necessary to identify early symptoms of tardive dyskinesia (especially in the elderly and patients receiving high doses or long-term maintenance treatment) or tardive dystonia. When the first signs of these symptoms appear, pimozide should be discontinued immediately.

Parkinsonian extrapyramidal effects often occur in the first few days of treatment (even at relatively low doses) and are usually mild or moderate in nature.

In elderly patients, adjustment of the dosage regimen is required.

In children under 12 years of age, the effective dose of pimozide has not been established. It should be kept in mind that children are more sensitive to pimozide.

Use during pregnancy and lactation

Contraindicated for use during pregnancy.

Side effects

From the central nervous system and peripheral nervous system: possible akathisia, parkinsonian extrapyramidal symptoms (including difficulty speaking, loss of balance control, mask-like face, shuffling gait, slow movements, stiffness of arms and legs, trembling of fingers and hands), changes in mood or behavior, visual disturbances, drowsiness; rarely - dystonic extrapyramidal reactions (including difficulty swallowing, loss of the ability to move the eyes, muscle spasms, especially of the face, neck and back, bending movements of the body), persistent tardive dyskinesia, headache, depression, NMS, tardive dystonia.

From the digestive system: constipation, dry mouth; rarely - diarrhea, loss of appetite, weight loss, nausea, vomiting, obstructive jaundice.

Dermatological reactions: skin rash, itching or change in skin color,

From the reproductive system: swelling or tenderness of the mammary glands, unusual secretion of milk; rarely - decreased potency.

From the cardiovascular system: ventricular arrhythmias, orthostatic hypotension.

Others: swelling of the face, changes in the peripheral blood picture,

Interaction

When used simultaneously with drugs that have a depressant effect on the central nervous system, with ethanol or ethanol-containing drugs, the depressant effect on the central nervous system increases.

When used concomitantly with drugs that prolong the QT interval, there is a high risk of developing life-threatening cardiac arrhythmias.

When used simultaneously with anticonvulsants, the anticonvulsant effect may be reduced.

With simultaneous use, the antiparkinsonian effect of levodopa is reduced.

Cases of the development of oculogyric crisis have been described with simultaneous use with paroxetine.

Directions for use and dosage: PIMOZIDE

Taken orally. For Tourette's syndrome, the initial dose is 1-2 mg/day; if necessary and taking into account tolerability, the dose is gradually increased (every other day), the maximum daily dose is 200 mg/kg, but not more than 10 mg/day.

For psychotic disorders, the initial dose is 2-4 mg 1 time / day, if necessary, the dose is increased by 2-4 mg / day with an interval of 1 week; the average maintenance dose is 6 mg/day; It is not recommended to exceed the dose of 20 mg/day.

Legislation of the Russian Federation

Collection of basic federal laws of the Russian Federation

Tax Code of the Russian Federation (Part One) dated July 31, 1998 N 146-FZ (as amended on December 27, 2018)

TAX CODE OF THE RUSSIAN FEDERATION

PART ONE

Adopted by the State Duma on July 16, 1998
Approved by the Federation Council on July 17, 1998

Section I. General provisions

Chapter 1. Legislation on taxes and fees and other regulatory legal acts on taxes and fees

Chapter 2. System of taxes and fees in the Russian Federation

Chapter 2.1. Insurance premiums in the Russian Federation

Section II. Taxpayers and payers of fees, payers of insurance premiums. Tax agents. Representation in tax legal relations

Chapter 3. Taxpayers and payers of fees, payers of insurance premiums. Tax agents

Chapter 3.1. Consolidated group of taxpayers

Chapter 3.2. Operator of a new offshore hydrocarbon field

Chapter 3.3. Features of taxation when implementing regional investment projects

Chapter 3.4. Controlled foreign companies and controlling persons

Chapter 4. Representation in relations regulated by legislation on taxes and fees

Section III. Tax authorities. Customs. Financial authorities. Internal affairs bodies. Investigative authorities. Responsibility of tax authorities, customs authorities, internal affairs authorities, investigative authorities, and their officials

Chapter 5. Tax authorities. Customs. Financial authorities. Responsibility of tax authorities, customs authorities, their officials

Chapter 6. Internal Affairs Bodies. Investigative authorities

Section IV. General rules for fulfilling the obligation to pay taxes, fees, and insurance premiums

Chapter 7. Objects of taxation

Chapter 8. Fulfillment of the obligation to pay taxes, fees, insurance premiums

Chapter 10. Request for payment of taxes, fees, insurance premiums

Chapter 11. Methods of ensuring the fulfillment of obligations to pay taxes, fees, and insurance premiums

Chapter 12. Set-off and return of overpaid or overcharged amounts

Section V. Tax return and tax control

Chapter 13. Tax return

Chapter 14. Tax control

Section V.1. Related entities and international groups of companies. General provisions on prices and taxation. Tax control in connection with transactions between related parties. Pricing agreement. Documentation on international groups of companies

Chapter 14.1. Interdependent persons. The procedure for determining the share of participation of one organization in another organization or an individual in an organization

Chapter 14.2. General Provisions on Prices and Taxation. Information used in comparing the terms of transactions between related parties with the terms of transactions between persons who are not related parties

Chapter 14.3. Methods used in determining income (profit, revenue) for tax purposes in transactions where the parties are interdependent persons

Chapter 14.4. Controlled transactions. Preparation and submission of documentation for tax control purposes. Notice of controlled transactions

Chapter 14.4-1. Submission of documentation for international groups of companies

Chapter 14.5. Tax control in connection with transactions between related parties

Chapter 14.6. Pricing Agreement for Tax Purposes

Section V.2. Tax control in the form of tax monitoring

Chapter 14.7. Tax monitoring. Information interaction regulations

Chapter 14.8. The procedure for conducting tax monitoring. Reasoned opinion of the tax authority

Section VI. Tax offenses and liability for their commission

Chapter 15. General provisions on liability for tax offenses

Chapter 16. Types of tax offenses and responsibility for their commission

Chapter 17. Costs associated with tax control

Chapter 18. Types of violations by the bank of obligations provided for by the legislation on taxes and fees, and responsibility for their commission

Section VII.1. Implementation of international treaties of the Russian Federation on taxation issues and mutual administrative assistance in tax matters

Chapter 20.1. Automatic exchange of financial information with foreign countries (territories)

Chapter 20.2. International automatic exchange of country reports in accordance with international treaties of the Russian Federation

Tax Code of the Russian Federation (part one) N 146-FZ (current edition 2019)

Russian legislation 2019
Collection of federal laws of the Russian Federation (Federal Law of the Russian Federation)
Last update: 04/22/2019

N BG-3-18/297 defines measures to ensure the adoption and implementation of decisions of the Commission of the Ministry of Taxes of the Russian Federation to consider issues of reflection in the personal accounts of taxpayers of funds written off from the current accounts of taxpayers, but not credited to the accounts for accounting budget income On the execution of payment orders for transfer of tax payments, see order of the Ministry of Finance of the Russian Federation and the Ministry of Taxes of the Russian Federation dated February 29, 2000 NN 21n, AP-3-25/82 The obligation to pay tax is also considered fulfilled after the tax authority or court makes a decision in the manner established by Article 78 of this Code on the offset of overpaid or overcharged taxes. If the obligation to calculate and withhold tax is assigned to a tax agent in accordance with this Code, then the taxpayer’s obligation to pay the tax is considered fulfilled from the moment the tax is withheld by the tax agent. 3.

Art. 46 Tax Code of the Russian Federation (2017): questions and answers

Attention

The order must contain details of the corporate means of payment with which the electronic money will be transferred, as well as the current account to which they are sent. Collection is allowed from ruble electronic wallets, and if the balances on them are insufficient, from currency ones.


Important

In this case, the rules for the sale of foreign currency given above apply. Foreclosure of property It is allowed in case of insufficient funds in electronic wallets and bank accounts.


This rule applies to an agent/payer organization when the tax inspectorate receives a notification from the body servicing personal accounts in accordance with the Book Code about the impossibility of fulfilling the decision of the control body to collect funds from these individuals to pay off tax debts.

An error occurred.

Info

Collection of a tax or fee at the expense of other property of a taxpayer-organization or a tax agent-organization 1. In the case provided for in paragraph 7 of Article 46 of this Code, the tax authority has the right to collect the tax at the expense of the property, including at the expense of the cash funds of the taxpayer-organization , tax agent-organization within the amounts specified in the request for tax payment, and taking into account the amounts in respect of which collection was made in accordance with Article 46 of this Code.


See the Procedure for interaction between the tax authorities of the Russian Federation and the bailiff services of the justice authorities of the constituent entities of the Russian Federation on the enforcement of decisions of tax authorities and other executive documents, approved by order of the Ministry of Taxes and Justice of the Russian Federation and the Ministry of Justice of the Russian Federation dated July 25, 2000.

Article 46 of the Tax Code of the Russian Federation dated July 31, 1998 146 Federal Law

In the first case, collection is made in an amount equivalent to payment in rubles. The rate established by the Central Bank on the date of write-off is applied.
When collecting money from a foreign currency account, the head (deputy head) of the Federal Tax Service sends, simultaneously with the order to write off, an order to sell the payer/agent’s foreign currency no later than the next day. The costs associated with this operation are covered by the person who has not fulfilled his tax obligation.

Exception Article 46 of the Tax Code of the Russian Federation does not allow the collection of tax amounts from a deposit account if the term of the corresponding deposit agreement has not expired. If such an agreement exists, the Federal Tax Service may instruct the bank to write off and transfer it at the end of its validity period, if by that time the debt has not been repaid.

Funds from the deposit are transferred to the current account, and then the order of the tax authority is executed.

Tax code of the Russian Federation. Article 46 of the Tax Code of the Russian Federation

N 146-FZ (as amended on March 30, July 9, 1999, January 2, August 5, 2000, March 24, 2001) and part two of August 5, 2000 N 117-FZ (as amended on 29 December 2000, May 30, August 6, 7, 8, 2001) Article 45.
Fulfillment of the obligation to pay a tax or fee 1. The taxpayer is obliged to independently fulfill the obligation to pay the tax, unless otherwise provided by the legislation on taxes and fees.


The obligation to pay tax must be fulfilled within the period established by the legislation on taxes and fees. The taxpayer has the right to fulfill the obligation to pay taxes ahead of schedule. Failure to fulfill or improper fulfillment of the obligation to pay tax is the basis for the tax authority, the body of the state extra-budgetary fund or the customs authority to send a demand to the taxpayer to pay the tax.
If the specified agreement exists, the tax authority has the right to give the bank an instruction (instruction) to transfer, after the expiration of the deposit agreement, funds from the deposit account to the settlement (current) account of the taxpayer or tax agent, if by this time the order sent to this bank has not been executed ( order) of the tax authority to transfer tax. 6. The collection order (instruction) of the tax authority for the transfer of tax is executed by the bank no later than one business day following the day it receives the specified order (order), if the tax is collected from ruble accounts, and no later than two business days, if the tax is collected from foreign currency accounts, since this does not violate the order of priority of payments established by the civil legislation of the Russian Federation.

dated July 31, 1998 N 146-FZ
Part one

State Duma

Federation Council

(as amended by Federal Laws dated 07/09/1999 N 154-FZ,

dated January 2, 2000 N 13-FZ, dated August 5, 2000 N 118-FZ (as amended on March 24, 2001),

dated December 28, 2001 N 180-FZ, dated December 29, 2001 N 190-FZ, dated December 30, 2001 N 196-FZ,

Customs Code of the Russian Federation dated May 28, 2003 N 61-FZ,

Federal laws dated 06.06.2003 N 65-FZ,

dated 30.06.2003 N 86-FZ, dated 07.07.2003 N 104-FZ, dated 23.12.2003 N 185-FZ,

dated June 29, 2004 N 58-FZ, dated July 29, 2004 N 95-FZ, dated November 2, 2004 N 127-FZ,

dated 01.07.2005 N 78-FZ, dated 04.11.2005 N 137-FZ, dated 02.02.2006 N 19-FZ,

dated July 27, 2006 N 137-FZ, dated December 30, 2006 N 265-FZ, dated December 30, 2006 N 268-FZ,

dated 26.04.2007 N 64-FZ, dated 17.05.2007 N 83-FZ, dated 17.05.2007 N 84-FZ,

dated June 26, 2008 N 103-FZ, dated June 30, 2008 N 108-FZ, dated July 23, 2008 N 160-FZ,

dated November 24, 2008 N 205-FZ, dated November 26, 2008 N 224-FZ, dated July 19, 2009 N 195-FZ,

dated July 24, 2009 N 213-FZ, dated November 23, 2009 N 261-FZ, dated November 25, 2009 N 281-FZ,

dated November 28, 2009 N 283-FZ, dated December 17, 2009 N 318-FZ, dated December 27, 2009 N 374-FZ,

dated December 29, 2009 N 383-FZ, dated March 9, 2010 N 20-FZ, dated July 27, 2010 N 229-FZ,

dated 30.07.2010 N 242-FZ, dated 28.09.2010 N 243-FZ, dated 03.11.2010 N 287-FZ,

dated November 27, 2010 N 306-FZ, dated November 29, 2010 N 324-FZ, dated December 28, 2010 N 404-FZ,

dated 06/07/2011 N 132-FZ, dated 06/27/2011 N 162-FZ, dated 07/11/2011 N 200-FZ,

dated July 18, 2011 N 227-FZ, dated July 19, 2011 N 245-FZ, dated November 16, 2011 N 321-FZ,

dated November 21, 2011 N 329-FZ, dated November 28, 2011 N 336-FZ, dated December 3, 2011 N 392-FZ,

as amended by Federal Laws No. 51-FZ of March 30, 1999,

dated July 31, 1998 N 147-FZ (as amended on July 9, 2002),

By the decision of the Constitutional Court of the Russian Federation dated December 6, 2001 N 257-O,

Resolution of the Constitutional Court of the Russian Federation dated March 17, 2009 N 5-P)

Section I. GENERAL PROVISIONS

Chapter 1. LEGISLATION ON TAXES AND FEES AND OTHER

REGULATORY LEGAL ACTS ON TAXES AND FEES

Article 1. Legislation of the Russian Federation on taxes and fees, legislation of the constituent entities of the Russian Federation on taxes and fees, regulatory legal acts of representative bodies of municipalities on taxes and fees

(as amended by Federal Law dated July 27, 2006 N 137-FZ)

1. The legislation of the Russian Federation on taxes and fees consists of this Code and the federal laws on taxes and fees adopted in accordance with it.

2. This Code establishes the system of taxes and fees, as well as the general principles of taxation and fees in the Russian Federation, including:

1) types of taxes and fees levied in the Russian Federation;

(as amended by Federal Law dated July 9, 1999 N 154-FZ)

2) the grounds for occurrence (change, termination) and the procedure for fulfilling obligations to pay taxes and fees;

(as amended by Federal Law dated July 9, 1999 N 154-FZ)

3) principles for establishing, enacting and terminating previously introduced taxes of constituent entities of the Russian Federation and local taxes;

(as amended by Federal Laws dated 07/09/1999 N 154-FZ, dated 07/27/2006 N 137-FZ)

4) rights and obligations of taxpayers, tax authorities and other participants in relations regulated by legislation on taxes and fees;

(as amended by Federal Law dated July 9, 1999 N 154-FZ)

5) forms and methods of tax control;

(as amended by Federal Law dated July 9, 1999 N 154-FZ)

6) responsibility for committing tax offenses;

(as amended by Federal Law dated July 9, 1999 N 154-FZ)

7) the procedure for appealing acts of tax authorities and actions (inaction) of their officials.

(as amended by Federal Law dated July 9, 1999 N 154-FZ)

3. This Code applies to relations related to the establishment, introduction and collection of fees in cases where this is directly provided for by this Code.

4. The legislation of the constituent entities of the Russian Federation on taxes and fees consists of laws on taxes of the constituent entities of the Russian Federation, adopted in accordance with this Code.

5. Regulatory legal acts of municipalities on local taxes and fees are adopted by the representative bodies of municipalities in accordance with this Code.

(as amended by Federal Laws dated 07/09/1999 N 154-FZ, dated 07/29/2004 N 95-FZ, dated 07/27/2006 N 137-FZ)

6. The laws and other regulatory legal acts specified in this article are referred to in the text of this Code as “legislation on taxes and fees”.

Article 2. Relations regulated by the legislation on taxes and fees

The legislation on taxes and fees regulates power relations regarding the establishment, introduction and collection of taxes and fees in the Russian Federation, as well as relations arising in the process of tax control, appealing acts of tax authorities, actions (inaction) of their officials and holding them accountable for committing tax violation.

(as amended by Federal Law dated July 9, 1999 N 154-FZ)

To relations regarding the establishment, introduction and collection of customs duties, as well as to relations arising in the process of exercising control over the payment of customs duties, appealing acts of customs authorities, actions (inaction) of their officials and bringing perpetrators to justice, legislation on taxes and fees does not apply unless otherwise provided by this Code.

(as amended by Federal Law dated July 9, 1999 N 154-FZ)

Article 3. Basic principles of legislation on taxes and fees

1. Every person must pay legally established taxes and fees. Legislation on taxes and fees is based on the recognition of the universality and equality of taxation. When establishing taxes, the actual ability of the taxpayer to pay the tax is taken into account.

(as amended by Federal Law dated July 9, 1999 N 154-FZ)

2. Taxes and fees cannot be discriminatory and applied differently based on social, racial, national, religious and other similar criteria.

(as amended by Federal Law dated July 9, 1999 N 154-FZ)

It is not allowed to establish differentiated rates of taxes and fees, tax benefits depending on the form of ownership, citizenship of individuals or place of origin of capital.

3. Taxes and fees must have an economic basis and cannot be arbitrary. Taxes and fees that prevent citizens from exercising their constitutional rights are unacceptable.

4. It is not allowed to establish taxes and fees that violate the single economic space of the Russian Federation and, in particular, directly or indirectly limit the free movement of goods (work, services) or financial assets within the territory of the Russian Federation, or otherwise limit or create obstacles not prohibited by law economic activities of individuals and organizations.

(as amended by Federal Law dated July 9, 1999 N 154-FZ)

5. The paragraph is no longer valid. - Federal Law of July 29, 2004 N 95-FZ.

The paragraph is no longer valid. - Federal Law of July 29, 2004 N 95-FZ.

No one can be obligated to pay taxes and fees, as well as other contributions and payments that have the characteristics of taxes or fees established by this Code, are not provided for by this Code or are established in a manner other than that determined by this Code.

6. When establishing taxes, all elements of taxation must be determined. Acts of legislation on taxes and fees must be formulated in such a way that everyone knows exactly what taxes (fees), when and in what order he must pay.

(as amended by Federal Law dated July 9, 1999 N 154-FZ)

7. All irremovable doubts, contradictions and ambiguities in acts of legislation on taxes and fees are interpreted in favor of the taxpayer (payer of fees).