Encyclopedia
Bank Statement
Bank statement — payment documents and bank statements (their copies), which confirm the actual receipt of revenue from the sale of excisable goods to a foreign entity on the taxpayer's account in a Russian bank1.
Federal Law No. 110-FZ dated July 24, 2002, "On Amending and Supplementing Part Two of the Tax Code of the Russian Federation and Certain Other Legislative Acts of the Russian Federation" dated July 24, 2002, as amended on July 26, 2006, Article 1, Subparagraph 2 // Official Gazette of the Russian Federation. 2002. No. 30. Item 3027. ↩