Encyclopedia

Investment tax credit


The investment tax deduction — in accordance with Article 286.1 of this Code, unless otherwise provided by this Code1.

  1. Tax Code of the Russian Federation, as amended on April 28, 2023, Article 270, paragraph 5.1 // Official Gazette of the Russian Federation. 2000. No. 32. Article 3340. ↩

Laws with commentary

Codes and federal laws