Encyclopedia

TVzemly TОР


TERRA Earth TОР is defined as the difference between the amount of land tax calculated without applying the tax benefits established by normative legal acts of representative bodies of municipal formations in relation to taxpayers - residents of special development areas, and the amount of land tax calculated with application of these tax benefits1.

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

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