Method of Subsequent Realization Price

21 January 2024, 19:09

10. In the absence of transactions involving identical (homogeneous) goods, works or services on the relevant market, or due to the unavailability of such goods, works or services on that market, as well as when it is impossible to determine appropriate prices because of the lack or inaccessibility of information sources for determining market price, the subsequent realization price method is used. Under this method, the market price of goods, works or services sold by the seller is determined as the difference between the price at which such goods, works or services were resold (subsequently realized) by the buyer, and the usual costs incurred by this buyer during resale (excluding the price at which the aforementioned buyer acquired the goods, works or services from the seller), as well as the usual expenses for marketing the purchased goods, works or services on the market and the usual profit of the buyer in this field of activity.

Source: "Tax Code of the Russian Federation (Part One)" dated 31.07.1998 No. 146-FZ (as amended on 28.07.2012)

Download

PDF ↓

Морфология

Род

Понятие «метод цены последующей реализации» мужского рода.

Склонение и число

Падеж	Единственное число	Множественное число
Р	метода цены последующей реализации	методов цены последующей реализации
Д	методу цены последующей реализации	методам цены последующей реализации
В	метод цены последующей реализации	методы цены последующей реализации
Т	методом цены последующей реализации	методами цены последующей реализации
П	методе цены последующей реализации	методах цены последующей реализации