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Financial support means in the form of subsidies


Funds of financial support in the form of subsidies are reflected as income proportionally to expenses actually incurred from this source, but not more than two tax periods from the date of receipt1.

  1. Tax Code of the Russian Federation, as amended on 2025-01-01, Article 346.5, paragraph 1 // RSZ RF. 2000. No. 32. Art. 3340. ↩

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