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Expenses specified in item 5 of paragraph 3 of this article


Expenses specified in subitem 5 of item 3 of this article — are included in expenses when determining the financial result from income generated by a set of operations with digital financial assets and (or) digital rights, which simultaneously include digital financial assets and utility digital rights provided for in subitems 1, 3 - 4 of item 1 of this article1.

  1. Art. 3340.
  1. Tax Code of the Russian Federation, as amended on 2022-08-01, Article 214.11, paragraph 4 // Official Gazette of the Russian Federation. 2000. No. ↩

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