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Volume of investments on the subsurface plot
The volume of investments on the subsoil plot refers to actual expenditures on the subsoil plot for the acquisition, construction, manufacture, delivery of depreciable property, bringing it to a condition suitable for use, taken into account in determining the tax base for the relevant subsoil plot in accordance with Chapter 25.4 of this Code1.
Tax Code of the Russian Federation, as amended on August 4, 2023, Article 343.2, paragraph 3.6 // Official Gazette of the RF. 2000. No. 32. Article 3340. ↩