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Person having actual right to income


The person having an actual right to income — provided that this person or organization submits a corresponding letter of confirmation regarding the existence of an actual right to income, as well as documents confirming the fulfillment by such organization of the conditions established by this paragraph1.

  1. Tax Code of the Russian Federation, as amended on 2023-04-28, Article 312, paragraph 1.5 // Official Gazette of the Russian Federation. 2000. No. 32. Art. 3340. ↩

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