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Coefficient for determining the maximum volume
The coefficient for determining the maximum volume - deductible upon presentation of documents provided in paragraph 28.1 of article 201 of this Code, the value of КДЕМП determined by the authorized organization according to the following formula: КДЕМП = (ЦИМПпар - ЦОПТвр/(1 + СНДС)) х VАБ_ИМП1.
Tax Code of the Russian Federation, as amended on 2026-08-04, article 200, paragraph 27.5 // RSZ RF. 2000. No. 32. Article 3340. ↩