Construction or installation of such objects
The construction or installation of such objects — during the performance of works involving a change in their geographical location — is considered as activity carried out on one construction site1.
Federal Law No. 110-FZ dated 06.08.2001, "On Amending and Supplementing Part Two of the Tax Code of the Russian Federation and Certain Other Legislative Acts of the Russian Federation on Taxes and Fees, as well as on Declaring Certain Acts (Provisions of Acts) of the Russian Federation on Taxes and Fees as Lapsed," dated 06.08.2001, amended on 27.07.2010, Article 1, paragraph 5#23 // Official Gazette of the Russian Federation. 2001. No. 33. Item 3413. ↩