Encyclopedia

Works on completion, equipping, and modernization


Works related to completion, additional equipment installation, modernization - works caused by changes in the technological or functional purpose of equipment, buildings, structures, or other depreciable fixed assets, intangible assets, increased loads and (or) other new characteristics1.

  1. Tax Code of the Russian Federation, as amended on August 31, 2023, Article 257, paragraph 2 // Official Gazette of the Russian Federation. 2000. No. 32. Art. 3340. ↩

Laws with commentary

Codes and federal laws