Encyclopedia

Adjustment factor for the base yield


Base rate adjustment factor — a base rate adjustment factor taking into account the aggregate characteristics of business operations, including the range of goods (works, services), seasonality, working hours, income levels, specificities of the location where business is conducted, area of information fields on electronic displays, area of information fields on outdoor advertising with any method of image application, area of information fields on outdoor advertising with automatic image change, number of buses of any type, trams, trolleybuses, passenger and freight vehicles, trailers, semi-trailers, and trailer-convertibles, river vessels used for the distribution and (or) placement of advertisements, and other characteristics (ceased to be in force as of 2021-07-02)1.

  1. Tax Code of the Russian Federation, as amended on 2020-05-21, Article 346.27, ceased to be in force as of 2021-07-02 // Official Gazette of the Russian Federation. 2000. No. 32. Art. 3340. ↩

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