Encyclopedia
The taxpayer's tax base
The taxpayer's tax base is determined as the sum of payments and other remuneration provided for in paragraph 1 of article 236 of this Code, accrued by taxpayers during the tax period in favor of individuals. In determining the tax base, any payments and remuneration (excluding amounts specified in article 238 of this Code) are taken into account, regardless of the form in which these payments are made, including full or partial payment of goods (works, services, property rights or other rights) intended for an individual employee or members of his family, including utility services, catering, leisure, education on their behalf, and payment of insurance premiums under voluntary insurance agreements (excluding amounts of insurance premiums specified in subitem 7 of paragraph 1 of article 238 of this Code) (ceased to be effective as of July 24, 2009)1.
Federal Law No. 198-FZ of December 31, 2001, "On Making Amendments and Changes to the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation on Taxes and Fees" of December 31, 2001, as amended on July 24, 2002, Article 1, paragraph 1#4, repealed on July 24, 2009 // Official Gazette of the Russian Federation. 2002. No. 1. Art. 4. ↩