In a context of the law presumptive payment is a compulsory and non-refundable payment, replacing VAT and (or) Profit Tax (Income Tax), paid to the state budget at the rates and terms set in the law.
For individuals Presumptive payment replaces VAT and (or) Income Tax.
For legal entities and corporations without status of a legal entity, Presumptive payment replaces VAT and (or) Profit Tax.
