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Gross violation of the rules for maintaining separate accounting of the results of financial and economic activities


Gross violation of the rules for maintaining separate accounting of the results of financial and economic activities is deemed to be distortion of the total amounts of expenses incurred by not less than 10 percent (ceased to be in force as of 2025-03-01)1.

  1. CPC RF, CCP RF, ed. as of 2025-01-01, art. 15.37, para. 3, ceased to be in force as of 2025-03-01 // RSZ RF. 2002. No. 1. Art. 1. ↩

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