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Date of receipt of income


Date of income receipt - the day when funds are credited to bank accounts and (or) cash, receipt of other property (works, services) and (or) property rights, as well as debt repayment in another way (cash method) (ceased to be effective from 2019-05-01)1.

  1. Tax Code of the Russian Federation, as amended on 2019-01-01, Art. 346-5, subpara. 1, ceased to be effective from 2019-05-01 // RSZ RF. 2000. No. 32. Art. 3340. ↩

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