Encyclopedia

Source of Income Payment


The source of income payment - a broker, trustee or another person performing operations under an agency agreement or another similar agreement in favor of the taxpayer1.

  1. Federal Law No. 71-FZ dated May 30, 2001 "On Making Amendments and Additions to Part Two of the Tax Code of the Russian Federation (Chapter 23 'Personal Income Tax')", dated May 30, 2001, as amended on May 30, 2001, Article 1, paragraph 3 // RSZ RF. 2001. No. 23. Item 2289. ↩

Laws with commentary

Codes and federal laws