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General Tax Base


Total tax base — the tax base for profit subject to the rate specified in paragraph 1 of article 284 of this Code, and for such a tax base in accordance with this chapter, there is no special method of accounting for profit and loss taking into account the features provided in paragraph 10 of article 309.1 or paragraph 2.2 of article 277 of this Code1.

  1. Tax Code of the Russian Federation, as amended on 2020-05-21, article 280, paragraph 1 // Official Gazette of the Russian Federation. 2000. No. 32. Article 3340. ↩

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