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TVimushchestvo TOR


The property tax benefit for the TERR — is determined as the difference between the amount of the organization's property tax calculated without applying the tax benefits established by the laws of the subjects of the Russian Federation for taxpayers who are residents of the special development areas, and the amount of the organization's property tax calculated with the application of these tax benefits1.

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

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