Notification on Selected Taxable Objects
Notice of selected taxable objects — a notice of selected taxable objects, in relation to which a tax benefit is provided, shall be submitted by the taxpayer to the tax authority at their discretion no later than December 31 of the year that is the tax period, starting from which the tax benefit applies to the aforementioned objects. The notice of selected taxable objects may be submitted to the tax authority through a multifunctional center for providing state or municipal services1.
Tax Code of the Russian Federation, as amended on May 28, 2022, Article 407, paragraph 7 // Official Gazette of the Russian Federation. 2000. No. 32. Item 3340. ↩