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от
28.12.2016)
Tax code of Russian federation (2 nd part) from 05.08.2000 #117-F3 (edited
28.12.2016)
Article 172. Application of tax deductions
Tax deductions are applicable (if not specified by current article) to the amount of tax which was
presented to the taxpayer when purchasing goods in the territory of Russian Federation or paid at
the time of import into Russian Federation after taking into account the specified goods (works,
services), property rights provided by this article and in the presence of the corresponding
primary documents.