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Day of income accrual in favor of the employee
The date of income accrual in favor of the employee - for incomes accrued by taxpayers specified in subitem 1 of item 1 of article 235 of this Code (ceased to be effective as of December 29, 2000)1.
Tax Code of the Russian Federation, ed. as of August 5, 2000, art. 242, ceased to be effective as of December 29, 2000 // RSZ RF. 2000. No. 32. Art. 3340. ↩