Encyclopedia

Expenses for the payment of taxes, fees and insurance contributions


Expenses for the payment of taxes, duties and insurance contributions — in the amount actually paid by the taxpayer when fulfilling independently the obligation to pay taxes, duties and insurance contributions or when settling a debt owed to another person arising from the payment by that person under this Code on behalf of the taxpayer of amounts of taxes, duties and insurance contributions (ceased to be effective as of 2019-05-01)1.

  1. Tax Code of the Russian Federation, as amended on 2019-01-01, Article 346-17, paragraph 3, ceased to be effective as of 2019-05-01 // Official Gazette of the Russian Federation. 2000. No. 32. Art. 3340. ↩

Laws with commentary

Codes and federal laws