Encyclopedia

Loss


Loss — an excess of expenses over income determined in accordance with Article 346-5 of this Code (ceased to be in force as of May 1, 2019)1.

Loss — an excess of expenses over income determined in accordance with Article 346.5 of this Code2.

  1. Tax Code of the Russian Federation, as amended on January 1, 2019, Article 346-6, paragraph 5, ceased to be in force as of May 1, 2019 // Official Gazette of the Russian Federation. 2000. No. 32. Item 3340. ↩

  2. Tax Code of the Russian Federation, as amended on May 21, 2020, Article 346.6, paragraph 5 // Official Gazette of the Russian Federation. 2000. No. 32. Item 3340. ↩

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