Encyclopedia

Income Not Subject to Taxation


Tax-exempt income — income that is not subject to taxation (tax-exempt)1.

  1. Federal Law No. 368-FZ of December 27, 2009, "On Amending Part Two of the Tax Code of the Russian Federation and the Federal Law 'On Amending Chapters 23 and 25 of Part Two of the Tax Code of the Russian Federation and on Declaring Certain Provisions of the Federal Law 'On Amending Part One and Part Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation' as Expired, and on Declaring Certain Provisions of Legislative Acts of the Russian Federation as Expired," dated December 27, 2009, amended on December 27, 2009, Article 1, subpara. b#3 // RSZ RF. 2009. No. 52. Art. 6444. ↩