Encyclopedia
TV Land MTOR
TWearth MTO — 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 who are residents of international territories of advanced development, and the amount of land tax calculated with application of these tax benefits1.
Tax Code of the Russian Federation. Part one from 31.07.1998, edition from 2026-04-01, article 56.1, paragraph 7 // RSZ RF. 1998. No. 31. Article 3824. ↩