Encyclopedia
Taxpayer's code or equivalent
Taxpayer's code or equivalent — indicates the taxpayer identification number of the account holder (if available), assigned to him when registering with the tax authority at his place of residence1.
Federal Law No. 140-FZ dated 08.06.2015 "On Voluntary Declaration by Individuals 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 14, paragraph 3. ↩