Encyclopedia

Invoice and Tax Declaration (Calculation)


The invoice and tax declaration (calculation) are considered forged if they contain false information regarding the shipment of goods, performance of works, provision of services, or transfer of property rights1.

  1. Criminal Code of the Russian Federation dated 13.06.1996, as amended on 2024-12-04, Article 173.3, paragraph b // RSZ RF. 1996. No. 25. Art. 2954. ↩

Laws with commentary

Codes and federal laws