Encyclopedia

The amount of TVprofit of Kaliningrad SEZ


The amount of TVprofit for the Kaliningrad SEZ is determined as the difference between the amount of corporate profit tax calculated without applying the tax rates provided for in Article 288.1 of this Code, and the amount of corporate profit tax calculated with application of these tax rates1.

  1. Tax Code of the Russian Federation. Part one from 31.07.1998, as amended on 2026-04-01, Article 56.1, paragraph 11 // RSZ RF. 1998. No. 31. Art. 3824. ↩

Laws with commentary

Codes and federal laws