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TVmax TOR


TVmax TOR - is calculated as the cumulative total from the day the taxpayer acquires the status of a resident of the special economic zone, up to December 31 of the calendar year immediately preceding the current calendar year, and is determined as the total sum of the values of TVprofit TOR, TVNPI TOR, TVinsurance TOR, TVproperty TOR, and TVland TOR1.

  1. Tax Code of the Russian Federation. Part One dated 31.07.1998, as amended on 2026-04-01, Article 56.1, paragraph 6 // RSZ RF. 1998. No. 31. Art. 3824. ↩

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