Encyclopedia

Expenses relating to individual parts of the territory of the area being developed


Expenses related to specific parts of the territory of the developed land plot — expenses related to specific parts of the territory of the developed land plot are allocated on the basis of primary accounting documents, in particular: expenses for preparing the territory for mining, construction and other works in accordance with established requirements for safety, land protection, mineral resources and other natural resources; other expenses associated with the development of part of the land plot1.

  1. Tax Code of the Russian Federation, as amended on May 21, 2020, Article 325, paragraph 2 // Official Gazette of the Russian Federation. 2000. No. 32. Item 3340. ↩

Laws with commentary

Codes and federal laws