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БВ-4-7/3060@

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      Письмо ФНС России «О налоговых преимуществах, установленных для IT-бизнеса» от 17 марта 2022 г. № СД-4-2/3289@

      3

      Постановление Пленума ВАС РФ от 12 октября 2006 г. № 53

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