Encyclopedia
TVmax ArkZ
TVmax ArkZ is calculated as a cumulative total from the day the taxpayer acquires the status of a resident of the Arctic Zone of the Russian Federation 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 ArkZ, TVproperty ArkZ, and TVland ArkZ1.
Tax Code of the Russian Federation. Part One dated 31.07.1998, amended on 2026-04-01, Article 56.1, paragraph 9 // Official Gazette of the Russian Federation. 1998. No. 31. Art. 3824. ↩