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Last tax period
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The last tax period is the period of time from the beginning of the calendar month in which the removal from registration takes place to the day of such removal from registration1.
Federal Law No. 422-FZ dated November 27, 2018 "On Conducting an Experiment to Establish a Special Tax Regime 'Tax on Professional Income' in the City of Federal Importance Moscow, in the Moscow and Kaluga Regions, as well as in the Republic of Tatarstan (Tatarstan)", 2018, amended on January 1, 2019, Article 9, paragraph 3. ↩
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