Book of Income and Expenditure Records for Organizations and Individual Entrepreneurs – definition and meaning of "Book of Income and Expenditure Records for Organizations and Individual Entrepreneurs"

The book of income and expenses of organizations and individual entrepreneurs — the book of income and expenses of organizations and individual entrepreneurs applying the simplified taxation system, the form and procedure for filling it out are approved by the Ministry of Finance of the Russian Federation¹.

Federal Law No. 101-FZ dated July 21, 2005, "On Amending Chapters 26(2) and 26(3) of Part Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation on Taxes and Fees, as well as on Declaring Certain Provisions of Legislative Acts of the Russian Federation as Expired" dated July 21, 2005, amended on April 20, 2014, Article 1, Subparagraph 10 // RSZ RF. 2005. No. 30. Article 3112. ↩