Encyclopedia

Declarant


Declarant - a physical person who submitted a special declaration (hereinafter - declaration) in accordance with this Federal Law, who is a citizen of the Russian Federation, a foreign citizen or a stateless person1.

  1. Federal Law No. 140-FZ dated 08.06.2015 "On Voluntary Declaration by Physical Persons of Assets and Bank Accounts (Deposits) and on Amendments to Certain Legislative Acts of the Russian Federation". 2015, as amended on 2015-06-08, Article 2, Subparagraph 1. ↩

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Codes and federal laws