Payment of income in kind

21 January 2024, 19:09

Payment of income in kind for the purposes of this paragraph is deemed to be the transfer by the tax agent to the taxpayer of securities from the depot account (individual account) of the tax agent or the depot account (individual account) of the taxpayer, with respect to which the tax agent is entitled to dispose. Payment of income in kind for the purposes of this paragraph does not include the transfer by the tax agent of securities at the request of the taxpayer, related to the execution by the latter of transactions with securities, provided that the funds from such transactions have been fully received on an account (including a bank account) of the taxpayer opened with this tax agent, as well as the transfer (re-registration) of securities to a depot account, which confirms the ownership rights of the taxpayer, opened at a depository operating in accordance with Russian legislation

Source: "The Tax Code of the Russian Federation (Part Two)" dated 05.08.2000 No. 117-FZ (as amended on 03.12.2012)

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Морфология

Род

Понятие «выплата дохода в натуральной форме» женского рода.

Склонение и число

Падеж	Единственное число	Множественное число
Р	выплаты дохода в натуральной форме	выплат дохода в натуральной форме
Д	выплате дохода в натуральной форме	выплатам дохода в натуральной форме
В	выплату дохода в натуральной форме	выплаты дохода в натуральной форме
Т	выплатой дохода в натуральной форме	выплатами дохода в натуральной форме
П	выплате дохода в натуральной форме	выплатах дохода в натуральной форме