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The Moment of Determining the Tax Base for Performing Construction and Installation Works for Own Consumption
The moment of determining the tax base for construction and installation works performed for own consumption is the last day of each tax period1.
Tax Code of the Russian Federation, as amended on 2020-05-21, Article 167, paragraph 10 // Official Gazette of the Russian Federation. 2000. No. 32. Art. 3340. ↩