Encyclopedia
Statement of Disposition by Return
A statement regarding disposal through refund — a statement regarding disposal through the refund of monetary funds forming the positive balance of the unified tax account of such person (hereinafter referred to as a "statement regarding disposal through refund"), submitted to the tax authority at the place of registration of such person in the established form on paper or in the established format in electronic form with an enhanced qualified electronic signature via telecommunications channels, or submitted through the taxpayer's personal account, as well as included in the tax declaration in accordance with Article 229 of this Code1.
Tax Code of the Russian Federation. Part One dated 31.07.1998, amended on 2026-09-01, Article 79, paragraph 1 // RSZ RF. 1998. No. 31. Art. 3824. ↩