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Funds of Personal Liability of Tour Operators in the Field of Outbound Tourism


Funds of personal liability of tour operators in the field of outbound tourism are funds received by the association of tour operators in the field of outbound tourism... in the form of contributions transferred to the reserve fund of the association of tour operators in the field of outbound tourism and the funds of personal liability of tour operators in the field of outbound tourism, intended for financing expenses provided for by this Federal law on providing emergency assistance to tourists and on compensating actual damage caused to tourists as a result of non-performance by the tour operator of obligations under the contract for the implementation of a tourist product in the field of outbound tourism1.

  1. Tax Code of the Russian Federation, as amended on 2020-05-21, Article 251, paragraph 18 // RSZ RF. 2000. No. 32. Art. 3340. ↩

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