Correcting coefficient K.2
The correction factor K.2 is determined as the product of 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 results of entrepreneurial activity of factors provided for in Article 346.27 of this Code (ceased to be effective as of July 2, 2021)1.
Tax Code of the Russian Federation, as amended on May 21, 2020, Article 346.29, paragraph 6, ceased to be effective as of July 2, 2021 // Official Gazette of the Russian Federation. 2000. No. 32. Article 3340. ↩