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Criminal Code of the Russian Federation


KNV is a coefficient equal to 1.3 for tax periods whose start date falls within the period from January 1, 2023, to December 31, 2026, inclusive, and equal to 1 for tax periods whose start date falls within the period from January 1, 20271.

  1. Tax Code of the Russian Federation, as amended on January 1, 2026, Article 342.5, paragraph 11 // Official Gazette of the Russian Federation. 2000. No. 32. Art. 3340. ↩

Laws with commentary

Codes and federal laws