Encyclopedia

Russian taxpayer organization


A Russian taxpayer organization - a Russian taxpayer organization that, in accordance with Article 83 of this Code, is classified as one of the largest taxpayers, or a taxpayer who is a party to transactions recognized under paragraph 1 of Article 105.14 of this Code as controlled transactions, the subject of which are goods included in one or several product groups listed in paragraph 5 of Article 105.14 of this Code, and the amount of income (expenses) for which during the calendar year is not less than two billion rubles1.

  1. Tax Code of the Russian Federation. Part one dated 31.07.1998, as amended on 2024-01-01, Article 105.19, paragraph 1 // RSZ RF. 1998. No. 31. Art. ↩

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