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The tax base for the profit tax from the implementation of an investment project


The tax base for the profit tax from the implementation of an investment project is the monetary expression of the profit obtained from implementing this investment project, determined on the basis of data from separate accounting of revenues (expenses) (received (incurred) during the implementation of this investment project) and revenues (expenses) (received (incurred) during the conduct of other business activities), to which the provisions of this chapter apply (ceased to be in force as of 2019-05-01)1.

  1. Tax Code of the Russian Federation, as amended on 2019-01-01, Article 288-1, paragraph 4, ceased to be in force as of 2019-05-01 // Official Gazette of the Russian Federation. 2000. No. 32. Art. 3340. ↩

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