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Date of payment for goods (works, services)
Date of payment of goods (works, services) — is deemed to be the earliest of the following dates: the day the statute of limitations expires or the day the debtor's debt is written off1.
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 Legislative Acts of the Russian Federation on Taxes and Fees as Expired" dated 22.07.2005, as amended on 2005-07-22, Article 2, paragraph 6 // RSZ RF. 2005. No. 30. Article 3130. ↩