Encyclopedia

Payment (Partial Payment)


Therefore, according to the provisions of the Civil Code of the Russian Federation, payment is any form provided for by the contract, carried out both before the moment of performance of the seller's obligation to the buyer, as well as after the performance of this obligation.

Taking into account the above, payment, partial payment in advance for future deliveries of goods (performance of works, provision of services), transfer of property rights for the purposes of applying subparagraph 2 of paragraph 1 of article 167 of the Code is recognized as receipt of monetary funds by the seller or termination of obligations in another manner not contradicting legislation

Source: of the Federal Tax Service of Russia dated February 28, 2006 No. MM-6-03/202@ "On" in the application of point 1 of article 167 of the Tax Code of the Russian Federation as amended by Federal Law No. 119-FZ of July 22, 2005

Морфология

Род

Понятие «оплата (частичная оплата)» женского рода.

Склонение и число

Падеж Единственное число Множественное число
Р оплаты (частичной оплата) оплат (частичных оплата)
Д оплате (частичной оплата) оплатам (частичным оплата)
В оплату (частичную оплата) оплаты (частичные оплата)
Т оплатой (частичной оплата) оплатами (частичными оплата)
П оплате (частичной оплата) оплатах (частичных оплата)
Laws with commentary

Codes and federal laws