Encyclopedia
Implementation
Implementation — is deemed to be the conclusion of a sales contract on exchange trading conducted by the exchange (exchanges) in accordance with the Federal Law of November 21, 2011, No. 325-FZ "On Organized Trading", and/or delivery upon performance of the concluded sales contract in other cases established by the Government of the Russian Federation1.
Tax Code of the Russian Federation, as amended on August 4, 2026, Article 193, paragraph 8 // RSZ RF. ↩