Encyclopedia
Retail Sales Certificate
Retail sales certificate — in the presence of storage and delivery capacities for petroleum products from stationary fuel dispensers owned by the taxpayer1.
Federal Law No. 110-FZ dated July 24, 2002, "On amendments and additions to Part Two of the Tax Code of the Russian Federation and some other legislative acts of the Russian Federation" dated July 24, 2002, as amended on December 31, 2002, Article 1, paragraph 4 // Official Gazette of the Russian Federation. 2002. No. 30. Item 3027. ↩