Encyclopedia
Proprietary computer programs, databases
Computer programs and databases developed by the organization or an individual belonging to the same group of persons as the organization, including adapted and (or) modified versions of such computer programs and databases (hereinafter in this article - own computer programs and databases)1;
Tax Code of the Russian Federation, as amended on 01.01.2026, Article 427, paragraph 5 // Official Gazette of the Russian Federation. 2000. No. 32. Item 3340. ↩