Encyclopedia
Object of Trade Implementation
The object of conducting trade - with respect to types of trade specified in paragraph 2 of this article, is a building, structure, room, stationary or non-stationary trading facility or trading point, the use of which by the taxpayer involves carrying out an activity for which a fee is established1.
Tax Code of the Russian Federation, as amended on 2020-05-21, Article 413, Subparagraph 1 // RSZ RF. 2000. No. 32. Art. 3340. ↩