The main elements of the tax.
| December 10, 2020 | education
Elements of the tax are
1) significant (basic)
a) object and subject of tax
b) tax base
c) tax rate
d) in a row and due dates for tax payment
e) the procedure for calculating tax
2) optional (additional)
a) tax benefits
b) the procedure for withholding and refunding incorrectly withheld taxes
c) liability for tax violations
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