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Documentarily confirmed cost of property subject to depreciation


The documented confirmed cost of property subject to depreciation — the residual value of these assets, determined based on the records of the liquidating foreign organization (foreign structure without the formation of a legal entity)1.

  1. Tax Code of the Russian Federation, as amended on April 28, 2023, Article 277, paragraph 2.2 // Official Gazette of the Russian Federation. 2000. No. 32. Art. 3340. ↩

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Codes and federal laws