Encyclopedia
Taxable object for a Russian organization
The taxable object for a Russian organization is movable and immovable property (including property transferred into temporary possession, use, disposal, trust management, contributed to joint activities or received under a concession agreement), accounted for on the balance sheet as fixed assets in accordance with the procedures established for maintaining accounting records, unless otherwise provided by Article 378 of this Code1.
Federal Law No. 108-FZ dated June 30, 2008, "On Amending the Federal Law "On Concession Agreements" and Certain Legislative Acts of the Russian Federation" dated June 30, 2008, as amended on January 1, 2017, Article 5, paragraph 6 // RSZ RF. 2008. No. 27. Item 3126. ↩