Encyclopedia
Aggregate profit amount
The aggregate amount of profit is determined as the sum of profits (losses) calculated for each previous tax period. For the purposes of this paragraph, when determining the aggregate amount of profit, the profit (loss) obtained as a result of tax periods preceding the tax period in which the annual revenue received by the project participant exceeded one billion rubles1 is not taken into account.
Tax Code of the Russian Federation, as amended on May 21, 2020, Article 274, paragraph 18 // Official Gazette of the Russian Federation. 2000. No. 32. Item 3340. ↩