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Transfer of ownership of goods, results of completed works, and provision of services on a gratuitous basis


The transfer of ownership of goods, results of completed works, or the provision of services on a gratuitous basis — the transfer of ownership of goods, results of completed works, or the provision of services on a gratuitous basis is considered as the realization of goods (works, services)1.

  1. Tax Code of the Russian Federation, as amended on 2020-05-21, Art. 146, para. 1 // RSZ RF. 2000. No. 32. Art. 3340. ↩

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