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Date of receipt of income from the sale of goods (works, services, property rights)
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Date of receipt of income from the sale of goods (works, services, property rights) — the date of receipt of the corresponding monetary funds or the date of entry of such monetary funds into the taxpayer's bank accounts, into his digital ruble account, or at his request into the accounts of third parties, unless otherwise provided by this article1.
Federal Law No. 422-FZ dated November 27, 2018 "On Conducting an Experiment to Establish a Special Tax Regime "Tax on Professional Income" in the City of Federal Importance Moscow, in the Moscow and Kaluga Regions, as well as in the Republic of Tatarstan (Tatarstan)", 2018, amended on January 1, 2025, Article 7, paragraph 1. ↩
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