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Physical person-payer of insurance contributions


A physical person-payer of insurance contributions - individual entrepreneurs and physical persons who are not individual entrepreneurs, who make payments and other remuneration to physical persons and are obliged to pay insurance contributions in accordance with the legislation of the Russian Federation on taxes and fees1.

  1. Criminal Code of the Russian Federation dated 13.06.1996, as amended on 2019-04-12, Article 198, paragraph 2 // Official Gazette of the Russian Federation. 1996. No. 25. Art. 2954. ↩

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