https://vashifinancy.ru/materials-portal/informatsiya-o-covid-19/statya-nalog-na-protsenty-po-vkladam-v-rf-koshmar-ili-normalnaya-praktika-i-chto-delat-/#:~:text=%D0%A2%D0%BE%20%D0%B5%D1%81%D1%82%D1%8C%20%D0%B5%D1%81%D0%BB%D0%B8%20%D0%B2%D1%8B%20%D0%B7%D0%B0,%D0%BF%D1%80%D0%BE%D1%86%D0%B5%D0%BD%D1%82%D0%BE%D0%B2%2C%20%D0%B0%20%D1%81%20%D1%81%D1%83%D0%BC%D0%BC%D1%8B%20%D0%BF%D1%80%D0%B5%D0%B2%D1%8B%D1%88%D0%B5%D0%BD%D0%B8%D1%8F.