Encyclopedia
Tax and Fee Benefits
Tax and fee benefits — advantages provided to certain categories of taxpayers and fee payers under the legislation on taxes and fees, compared to other taxpayers or fee payers, including the possibility of not paying a tax or fee or paying them in a smaller amount1.
Tax Code of the Russian Federation. Part one from 31.07.1998, as amended on 2024-12-23, Article 56, paragraph 1 // RSZ RF. 1998. No. 31. Art. 3824. ↩