Encyclopedia

Hopeless Debts


Hopeless debts — are considered to be those debts owed by a taxpayer for which the statute of limitations has expired, as well as those debts for which, in accordance with civil legislation, the obligation has been terminated due to impossibility of performance, based on an act of a state authority or liquidation of an organization, except for the debt arising under a loan agreement (loan) within the scope of the creditor's obligation to an external participant under a financing agreement for participation in a loan (loan)1.

  1. Tax Code of the Russian Federation, as amended on 2026-08-04, Article 266, paragraph 2 // Official Gazette of the Russian Federation. 2000. No. 32. Item 3340. ↩

Морфология

Род

Понятие «безнадежные долги» мужского рода.

Склонение и число

Падеж Единственное число Множественное число
Р безнадёжного долга безнадёжных долгов
Д безнадёжному долгу безнадёжным долгам
В безнадёжный долг безнадёжные долги
Т безнадёжным долгом безнадёжными долгами
П безнадёжном долге безнадёжных долгах
Laws with commentary

Codes and federal laws