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Payment for goods, services, works and property rights


Paying for goods, works, services and property rights is deemed to be the termination (partial termination) of the counter-obligation by the taxpayer - buyer of these goods (works, services) and property rights towards the seller, which is directly related to the supply of these goods (performance of works, provision of services) and transfer of property rights (ceased to be in force as of 2019-05-01)1.

  1. Tax Code of the Russian Federation, ed. as of 2019-01-01, art. 343-3, para. 4, ceased to be in force as of 2019-05-01 // RSZ RF. 2000. No. 32. Art. 3340. ↩

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