On taxes and other obligatory payments to the budget (Tax Code)

Article 335. Income from the assignment of the right to claim, including a share in a residential building under a shared construction participation agreement

1. Income from the assignment of the right to claim is positive difference between the value of the assignment of the right of claim and the value at which an individual acquired this right.

2. Income from the assignment of the right to claim a share in a residential building under a shared construction participation agreement is positive difference between the value of assignment of the right of claim and the price of the shared construction participation agreement.

3. Income from the assignment of the right to claim a share in a residential building under a shared construction participation agreement earlier acquired by way of assignment of the right of claim under a shared construction participation agreement is positive difference between the value of assignment of the right of claim and the value at which an individual earlier acquired this right.
Article 336. Income of a private practice owner

Income of a private practice owner includes:

1) income of a private notary;

2) income of a private law enforcement agent;

3) income of a lawyer;

4) income of a professional mediator.

Income of private practice owners is all types of income derived from activities on implementation of execution documents, notarial activity, advocacy, the activity of a professional mediator, including, respectively, payment for legal assistance, commission of notarial acts, as well as amounts received forreimbursement of expenses for defense and representation.
Article 337. Income of an individual entrepreneur

1. Income of an individual entrepreneur applying the generally established regime is determined in accordance with Article 366 of this Code.

2. Income of an individual entrepreneur applying a special tax regime for small business entities is determined in accordance with this article, unless another procedure is established by Chapter 61 of this Code.