Encyclopedia

Adjustment Factor for the Base Yield K.2


The adjustment coefficient of the base profitability K.2 — an adjustment coefficient of the base profitability, taking into account a set of other features of business operations, including the range of goods (works, services), seasonality, working hours, income size and other characteristics (ceased to be in force as of 2021-08-02)1.

  1. Federal Law No. 104-FZ of July 24, 2002, "On Amending and Supplementing Part Two of the Tax Code of the Russian Federation and Certain Other Legislative Acts of the Russian Federation, as well as on Recognizing Certain Legislative Acts of the Russian Federation on Taxes and Fees as Ceased to Be in Force" of July 24, 2002, amended on June 25, 2012, Article 1, paragraph 7#4, ceased to be in force as of August 2, 2021 // Official Gazette of the Russian Federation. 2002. No. 30. Article 3021. ↩

Laws with commentary

Codes and federal laws