Encyclopedia
TVmax SEZ
TVMaks OEZ — is calculated as a cumulative total from the day the taxpayer obtains the status of a resident of the special economic zone 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 OEZ, TVproperty OEZ, and TVland OEZ1.
Tax Code of the Russian Federation. Part One dated 31.07.1998, as amended on April 1, 2026, Article 56.1, paragraph 10 // RSZ RF. 1998. No. 31. Art. 3824. ↩