The moment of determining the tax base for construction and installation works performed for own consumption, carried out before January 1, 2005 – definition and meaning of "The moment of determining the tax base for construction and installation works performed for own consumption, carried out before January 1, 2005"

The moment of determining the tax base for construction and installation works performed for own consumption, carried out before January 1, 2005 — is determined after the acceptance of the corresponding completed capital construction object (fixed assets)¹.

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 Expired" dated July 22, 2005, as amended on July 22, 2005, Article 3, paragraph 4 // RSZ RF. 2005. No. 30. Article 3130. ↩