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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.
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. ↩