Encyclopedia

Date of emergence of the object subject to the fee


Date of emergence of the object subject to the fee — the date when the object of trade implementation starts being used for carrying out a type of entrepreneurial activity in respect of which the fee is established1.

  1. Tax Code of the Russian Federation, as amended on 2020-05-21, Article 412, paragraph 1 // Official Gazette of the Russian Federation. 2000. No. 32. Item 3340. ↩

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Codes and federal laws