Physical person who has suffered as a result of an emergency situation
A physical person who has suffered as a result of an emergency situation — for the issuance of a document in exchange for a lost or damaged one due to such an emergency situation, for the state registration of property rights on residential premises or shares therein acquired by them in connection with the implementation of social support measures in exchange for residential premises lost by them as a result of such an emergency situation, for the state cadastral registration and (or) state registration of property rights concerning a residential premise created by them in connection with the implementation of social support measures in exchange for residential premises lost by them as a result of such an emergency situation1.
Tax Code of the Russian Federation, as amended on 2025-07-31, Article 333.35, subpara. 16 // Official Gazette of the Russian Federation. 2000. No. 32. Art. 3340. ↩