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Day of withdrawal of monetary funds from the taxpayer's account
The date of withdrawal of funds from the taxpayer's account — in calculations using bank accounts opened by the taxpayer in credit institutions, the date of income payment is considered to be the date of withdrawal of funds from the taxpayer's account (ceased to be effective as of 2000-12-29)1.
Tax Code of the Russian Federation, ed. as of 2000-08-05, art. 242, ceased to be effective as of 2000-12-29 // RSZ RF. 2000. No. 32. Art. 3340. ↩