Encyclopedia
Creditor debt
Creditor debt - for unpaid goods (works, services), property rights accepted for accounting before January 1, 2006, which includes amounts of value added tax presented for payment by sellers of goods (works, services) and property rights subject to tax deduction in accordance with Chapter 21 of the Tax Code of the Russian Federation1.
Federal Law No. 119-FZ dated July 22, 2005, "On Amending Chapter 21 of Part Two of the Tax Code of the Russian Federation and on Declaring Certain Provisions of Legislative Acts of the Russian Federation on Taxes and Fees as Obsolete" dated July 22, 2005, as amended on July 22, 2005, Article 2, Paragraph 1 // RSZ RF. 2005. No. 30. Article 3130. ↩