Encyclopedia

Correcting coefficient


Correcting coefficient — is determined as the product of two values established by normative legal acts of representative bodies of municipal districts, city districts, and laws of cities of federal importance, Moscow, Saint Petersburg, and Sevastopol, taking into account the influence on the result of entrepreneurial activity factors provided for in Article 346-27 of this Code (ceased to be in force as of May 1, 2019)1.

  1. Tax Code of the Russian Federation, as amended on January 1, 2019, Article 346-29, paragraph 6, ceased to be in force as of May 1, 2019 // Official Gazette of the Russian Federation. 2000. No. 32. Art. 3340. ↩

Laws with commentary

Codes and federal laws