Encyclopedia
Structural unit (branch) that is a taxpayer
Structural unit (branch), which is a taxpayer — (hereinafter, for the purposes of this article — structural units (branches) listed by structural units (branches) at the expense of targeted receipts received by them for maintenance and conduct of statutory activities1.
Tax Code of the Russian Federation, as amended on May 21, 2020, Art. 251, subpara. 10.1 // RGU. 2000. No. 32. Art. 3340. ↩