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Place of Service Implementation


The place of service implementation is deemed to be the territory of the Russian Federation if, under a chartering agreement providing for transportation (carriage) by these vehicles, the vehicles are provided by Russian organizations and individual entrepreneurs, and the point of departure and/or destination point are located within the territory of the Russian Federation1.

  1. Tax Code of the Russian Federation, as amended on May 21, 2020, Article 148, paragraph 4.1 // RSZ RF. 2000. No. 32. Art. 3340. ↩

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