Encyclopedia
Date of Incurrence of Material Expenses
Date of material expenses - the date of transfer of raw materials and materials to production - in respect of raw materials and materials attributable to produced goods (works, services);
the date of signing by the taxpayer of the acceptance-delivery act for services (works) - for services (works) of a manufacturing nature1.
Tax Code of the Russian Federation, as amended on 2020-05-21, Article 272, paragraph 2 // Official Gazette of the Russian Federation. 2000. No. 32. Item 3340. ↩