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The day of actual receipt of the corresponding income
The date of actual receipt of the relevant income — for incomes from entrepreneurial or other professional activities, as well as other incomes related to this activity1.
Federal Law No. 166-FZ dated December 29, 2000, "On Amendments and Additions to Part Two of the Tax Code of the Russian Federation" dated December 29, 2000, as amended on June 6, 2003, Article 1, paragraph 4 // Official Gazette of the Russian Federation. 2001. No. 1. Article 18. ↩