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Transfer of the taxpayer's right to claim by the successor upon reorganization of an organization
The transfer of the taxpayer's right to claim by the successor upon reorganization of an organization is not recognized as payment for goods (works, services) (ceased to be in force from 2019-05-01)1.
Tax Code of the Russian Federation, ed. as of 2019-01-01, art. 162-1, para. 6, ceased to be in force from 2019-05-01 // RSZ RF. 2000. No. 32. Art. 3340. ↩