Encyclopedia
Liquidation of the taxpayer
Liquidation of a taxpayer - a legal entity, an organization not being a legal entity, in accordance with the legislation of the Russian Federation or the legislation of a foreign state where it was registered1;
Federal Law No. 289-FZ dated 03.08.2018 "On Customs Regulation in the Russian Federation and on Amending Certain Legislative Acts of the Russian Federation". 2018, as amended on 2018-08-04, Article 82, subpara. 1. ↩