Encyclopedia

Payment of goods (works, services, property rights)


Paying for goods (works, services, property rights) — the termination (partial termination) of the counter-obligation by the taxpayer-buyer towards the seller, which is directly related to the supply of these goods (performance of works, provision of services, transfer of property rights), as well as the payment of advance payments in respect of forthcoming supplies of goods (performance of works, provision of services, transfer of property rights)1.

  1. Tax Code of the Russian Federation, as amended on 21 May 2020, Article 333.48, paragraph 2 // Official Gazette of the Russian Federation. 2000. No. 32. Article 3340. ↩

Laws with commentary

Codes and federal laws