Encyclopedia
Payment documents and bank statement
Paying documents and bank statements — 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 Making Changes and Additions to 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 December 31, 2002, Article 1, Subparagraph 2 // RSZ RF. 2002. No. 30. Article 3027. ↩