Article 53. Tax base and tax rate. 1. The tax base represents the cost, physical or other characteristics of the object of taxation. The tax rate is the amount
What the law says In accordance with the current fiscal legislation, the tax base is defined as a characteristic
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Account 84 in accounting: Retained earnings (uncovered loss)
At the end of the reporting period, each enterprise or organization summarizes the results of its activities. As a result, it is determined
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How to calculate the simplified tax system “income” To calculate the simplified tax system tax, the taxpayer who has selected the object “income” should
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