Calculation base for mandatory contributions
The base for calculating mandatory contributions is the income received during the quarter from providing communication services to subscribers and other users in the public communications network, excluding the amounts of taxes presented by the operator of the public communications network to subscribers and other users in the public communications network in accordance with the Russian Federation legislation on taxes and fees1.
Federal Law "On Communications" dated 07.07.2003 No. 126-FZ, as amended on 2006-12-29, Article 60, paragraph 2 // Official Gazette of the Russian Federation. 2003. No. 28. Item 2895. ↩