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Property (works, services) or property rights
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Property (works, services) or property rights are considered to have been received gratuitously if the receipt of this property (works, services) or property rights is not connected with the emergence of an obligation on the part of the recipient to transfer property (property rights) to the transferring party (to perform works for the transferring party, to provide services to the transferring party)1.
Tax Code of the Russian Federation, as amended on 2025-01-21, Article 248, paragraph 2 // Official Gazette of the Russian Federation. 2000. No. 32. Item 3340. ↩
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