Encyclopedia
Payment for goods (works, services)
Paying for goods (works, services) — termination of the counter-obligation of the buyer of such goods (works, services) towards the taxpayer, which is directly related to the supply (delivery) of these goods (performance of works, provision of services), except for the termination of the counter-obligation by the issuance of a promissory note by the buyer-promissory note issuer1.
Paying for goods (works, services) — receipt of monetary funds on the accounts of the taxpayer or his consignee, agent or attorney-in-fact in the bank or into the cash register of the taxpayer (consignee, attorney-in-fact or agent), termination of the obligation by set-off, transfer by the taxpayer of the right to claim against a third party based on a contract or in accordance with the law2.
Federal Law No. 119-FZ of July 22, 2005, "On Amending Chapter 21 of Part Two of the Tax Code of the Russian Federation and on Declaring Certain Provisions of Acts of the Russian Federation Legislation on Taxes and Fees as Expired" of July 22, 2005, amended on July 22, 2005, Article 2, paragraph 3 // Official Gazette of the Russian Federation. 2005. No. 30. Item 3130. ↩
Federal Law No. 119-FZ of July 22, 2005, "On Amending Chapter 21 of Part Two of the Tax Code of the Russian Federation and on Declaring Certain Provisions of Acts of the Russian Federation Legislation on Taxes and Fees as Expired" of July 22, 2005, amended on July 22, 2005, Article 2, paragraph 4 // Official Gazette of the Russian Federation. 2005. No. 30. Item 3130. ↩