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TVprofit SEZ


Profit of the Special Economic Zone (SEZ) — is determined as the difference between the amount of corporate profit tax calculated without applying the reduced tax rates provided in paragraphs six and eight of point 1 and paragraph 1.2 of article 284 of this Code, and the amount of corporate profit tax calculated with application of the aforementioned reduced tax rates1.

  1. Tax Code of the Russian Federation. Part one dated 31.07.1998, as amended on 2026-04-01, article 56.1, paragraph 10 // RSZ RF. 1998. No. 31. Article 3824. ↩

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