Encyclopedia
Income with tax fully withheld by tax agents
Incomes with fully withheld tax by tax agents - incomes at receipt of which the tax is fully withheld by tax agents1.
Federal Law No. 368-FZ dated 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 Lapsed, and on Declaring Certain Provisions of Legislative Acts of the Russian Federation as Lapsed," dated December 27, 2009, as amended on December 27, 2009, Article 1, Subparagraph b#3 // Official Gazette of the Russian Federation. 2009. No. 52. Page 6444. ↩