Encyclopedia
The value of the subject of appraisal
The value of the subject of appraisal — the value of the subject of appraisal determined by the appraiser in accordance with Russian Federation legislation on appraisal activities, serves as a basis for determining the market price for tax purposes (ceased to be in force from 2019-05-01)1.
Tax Code of the Russian Federation. Part one dated 31.07.1998, as amended on 2019-01-01, Article 105-3, paragraph 10, ceased to be in force from 2019-05-01 // RSZ RF. 1998. No. 31. Art. 3824. ↩