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| English | Russian |
| the simplified tax system operates | упрощённая система налогообложения применяется (контекстуальный перевод; напр.: For the 2007-08 and later income years the simplified tax system no longer operates and has been replaced by the small business entity provisions.; англ. цитата заимствована из публикации Australian Taxation Office, Australian Government Alex_Odeychuk) |