Encyclopedia
Accounts Receivable
Accounts receivable — debt arising from sold but not paid goods (works, services), property rights, operations on sale (transfer) of which are recognized as taxable objects in accordance with Chapter 21 of the Tax Code of the Russian Federation1.
Federal Law No. 119-FZ dated 22.07.2005, "On Amending Chapter 21 of Part Two of the Tax Code of the Russian Federation and on Declaring Certain Provisions of Russian Legislation on Taxes and Fees as Expired" dated 22.07.2005, as amended on 2005-07-22, Article 2, paragraph 1 // RSZ RF. 2005. No. 30. Article 3130. ↩