Source: Federal Laws of July 3, 2016 N 290-ФЗ and of July 3, 2018 N 192-ФЗ, Letters of the Federal Tax Service of Russia of August 10, 2018 No. AC-4-20 / 15566, dated March 22, 2019 No. ED-4-20 / 5228, dated 04/17/2019 N ED-4-20 / 7260 and dated 06/20/2019 N SD-4-3 / 11865
Federal Law of 05.22.2003 N 54-ФЗ as amended on 07.26.2019
Federal Law of July 26, 2019 N 238-ФЗ, Resolution of the Government of the Russian Federation of July 5, 2019 N 860)