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EXCESS PROFIT TAX : EXPECTATION AND REALITY

... organizations whose average arithmetic profit for 2021 and profit for 2022 turned out to be above 1 billion rubles, a tax on excess profits, determining that the tax base for this tax is calculated as an increase in the average arithmetic profit for 2021 ... ... exemptions, according to which certain organizations, for example, from the oil industry, will not be among the payers of the Russian windfall tax. Currently, the bill is being prepared for the 1st reading procedure, the decision of the relevant committee has ...

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