Income from the provision of financial services
Revenue from the provision of financial services is defined as the total amount of funds received by this taxpayer upon subsequent assignment of a claim or termination of the corresponding obligation1.
Federal Law No. 110-FZ dated 06.08.2001, "On Making Amendments and Additions to Part Two of the Tax Code of the Russian Federation and Certain Other Legislative Acts of the Russian Federation on Taxes and Fees, as Well as on Declaring Certain Acts (Provisions of Acts) of the Russian Federation on Taxes and Fees as Void," dated 06.08.2001, amended on 27.07.2010, Article 1, paragraph 3#26 // Official Gazette of the Russian Federation. 2001. No. 33. Page 3413. ↩