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Actual receipt of funds by the taxpayer
The actual receipt of funds by the taxpayer — in the case of a tax refund (ceased to be effective as of May 1, 2019)1.
Tax Code of the Russian Federation, as amended on January 1, 2019, Article 203-1, paragraph 1, ceased to be effective as of May 1, 2019 // Official Gazette of the Russian Federation. 2000. No. 32. Article 3340. ↩