Encyclopedia

TVProfit TOR


TOR profit tax — is determined as the difference between the amount of corporate profit tax calculated without applying the tax rates provided in paragraph 1.8 of article 284 of this Code, and the amount of corporate profit tax calculated with application of these tax rates1.

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

Laws with commentary

Codes and federal laws