Household service object
A household service object — a building (structure, facility, room) used to provide household services to individuals and/or organizations according to the list of activity codes in accordance with the All-Russian Classifier of Types of Economic Activities and/or service codes in accordance with the All-Russian Classifier of Products by Types of Economic Activities relating to household services, determined by the Ministry of Finance of the Russian Federation1.
Tax Code of the Russian Federation, as amended on 2026-05-25, Article 378.2, paragraph 4.2 // Official Gazette of the Russian Federation. 2000. No. 32. Article 3340. ↩