- For VAT exemption under the simplified tax system (STS), only total income is considered, without deducting expenses.
- The relevant income is determined according to specific articles of the Russian Tax Code.
- The tax base for STS is not used to determine VAT exemption eligibility; only gross income matters.
Source: garant.ru
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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