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Coefficient accounting for changes in consumer prices


The coefficient accounting for changes in consumer prices is determined as the ratio of the deflator coefficient established for the year preceding the tax period to the deflator coefficient established for 20131.

  1. Tax Code of the Russian Federation, as amended on 2020-05-21, Article 342.4, paragraph 14 // RSZ RF. 2000. No. 32. Art. 3340. ↩

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