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Tax deduction is the amount by which the tax base for income tax is reduced in c...
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Tax deduction is the amount by which the tax base for income tax is reduced in certain cases established by law.A citizen of the Russian Federation is entitled to a tax deduction if he/she receives income taxable at the rate of 13%.Therefore, persons who do not pay income tax (unemployed persons, sole proprietors) cannot receive tax deductions.What types of tax deductions are there?
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