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.
Tax Code of the Russian Federation, as amended on 2023-04-28, Article 214, paragraph 3.1 // RSZ RF. 2000. No. 32. Art. 3340. ↩
Понятие «бз» рода.
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | БЗ | БЗ |
| Д | БЗ | БЗ |
| В | БЗ | БЗ |
| Т | БЗ | БЗ |
| П | БЗ | БЗ |