Encyclopedia
Date of debtor's recognition
Date of recognition as a debtor — based on income in the form of fines, penalties and (or) other sanctions for breach of contractual or debt obligations, as well as in the form of amounts for compensation of damages (losses), unless otherwise provided by paragraphs 14.5, 14.7, 15 and 15.1 of this paragraph1.
Tax Code of the Russian Federation, as amended on 2026-01-01, Article 271, subpara. 4 // Official Gazette of the RF. 2000. No. 32. Art. 3340. ↩