Encyclopedia
Proprietary software for electronic computing machines, databases
Computer programs for electronic computing machines, databases — instances of developed, adapted and (or) modified by this organization or a person belonging to the same group of persons as this organization, computer programs for electronic computing machines, databases1.
Tax Code of the Russian Federation, as amended on 2026-01-01, Article 284, paragraph 1.15 // Official Gazette of the Russian Federation. 2000. No. 32. Art. 3340. ↩