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Implementation of goods, works or services by an organization or individual entrepreneur


The implementation of goods, works or services by an organization or an individual entrepreneur - respectively, the transfer on a remunerative basis (including exchange of goods, works or services) of ownership rights to goods, results of completed works by one party to another party, the remunerative provision of services by one party to another party, and in cases provided for by this Code, the transfer of ownership rights to goods, results of completed works by one party to another party, the provision of services by one party to another party - on a non-remunerative basis1.

  1. Tax Code of the Russian Federation. Part one dated 31.07.1998, as amended on 2020-04-01, article 39, paragraph 1 // Official Gazette of the Russian Federation. 1998. No. 31. Article 3824. ↩

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