Encyclopedia

BZ


BZ - base for determining the amount of corporate profit tax eligible for credit. In this case, the BZ indicator is taken as equal to the lowest value among the following amounts: the sum of income from share participation, in relation to which the tax amount has been calculated; the product of indicators K and D.21.

  1. Tax Code of the Russian Federation, as amended on 2023-04-28, Article 214, paragraph 3.1 // RSZ RF. 2000. No. 32. Art. 3340. ↩

Морфология

Род

Понятие «бз» рода.

Склонение и число

Падеж Единственное число Множественное число
Р БЗ БЗ
Д БЗ БЗ
В БЗ БЗ
Т БЗ БЗ
П БЗ БЗ
Laws with commentary

Codes and federal laws