Encyclopedia

Taxpayers

8 October 2026, 10:40

Taxpayers are individuals who, on the day of admission of the Donetsk People's Republic, Luhansk People's Republic, Zaporizhzhia Oblast, Kherson Oblast and the formation of new subjects within the Russian Federation, had in accordance with their founding documents the place of location of a permanent executive body or, in the absence of a permanent executive body, another body or person authorized to act on behalf of a legal entity without a power of attorney, or residence within the territory of the Donetsk People's Republic, Luhansk People's Republic, Zaporizhzhia Oblast or Kherson Oblast, recognized by users of mineral resources in accordance with Russian Federation legislation, including on the basis of licenses and other permits issued in accordance with the procedure established by Article 12 of the Federal Constitutional Law of October 4, 2022 No. 5-FKZ "On Admission of the Donetsk People's Republic into the Russian Federation and Formation within the Russian Federation of a New Subject - the Donetsk People's Republic" "Republics", Article 12 of the Federal Constitutional Law of October 4, 2022 No. 6-FKZ "On the Admission of the Luhansk People's Republic into the Russian Federation and the Formation within the Russian Federation of a New Subject - the Luhansk People's Republic", Article 12 of the Federal Constitutional Law of October 4, 2022 No. 7-FKZ "On the Admission of Zaporizhzhia Oblast into the Russian Federation and the Formation within the Russian Federation of a New Subject - Zaporizhzhia Oblast", Article 12 of the Federal Constitutional Law of October 4, 2022 No. 8-FKZ "On the Admission of Kherson Oblast into the Russian Federation and the Formation within the Russian Federation of a New Subject - Kherson Oblast"¹.

Taxpayers are considered to be organizations and individual entrepreneurs who have switched to the simplified taxation system and apply it in accordance with the procedures established by this chapter².

Taxpayers are considered to be organizations and individual entrepreneurs who are agricultural producers and have switched to paying the unified agricultural tax in accordance with the procedures established by this chapter³.

Taxpayers are physical persons who own property recognized as a taxable object in accordance with Article 401 of this Code⁴.

Taxpayers - Russian organizations with separate units, the calculation and payment to the federal budget of amounts of advance payments, as well as amounts of tax calculated on the basis of the tax period, are carried out at their place of location without distributing the aforementioned amounts among the separate units⁵.

No. 32. Art. 3340.

No. 32. Art. 3340.

Tax Code of the Russian Federation, as amended on 2022-12-28, Article 334, paragraph 3 // RSZ RF. ↩
Tax Code of the Russian Federation, as amended on 2020-05-21, Article 346.12, paragraph 1 // RSZ RF. 2000. No. 32. Art. 3340. ↩
Tax Code of the Russian Federation, as amended on 2020-05-21, Article 346.2, paragraph 1 // RSZ RF. 2000. No. 32. Art. 3340. ↩
Tax Code of the Russian Federation, as amended on 2020-05-21, Article 400 // RSZ RF. 2000. No. 32. Art. 3340. ↩
Tax Code of the Russian Federation, as amended on 2020-05-21, Art. 288, para. 1 // RSZ RF. ↩