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The amount of the monthly advance tax payment
The amount of the monthly advance tax payment is determined as the sum of the monthly advance tax payments of all members of this group liable for payment in the third quarter of the tax period preceding the formation of this group1.
Tax Code of the Russian Federation, as amended on 2020-05-21, Article 286, paragraph 8 // Official Gazette of the Russian Federation. 2000. No. 32. Art. 3340. ↩