Taxpayer, fee payer, insurance contribution payer – definition and meaning of "Taxpayer, fee payer, insurance contribution payer"

Taxpayer, fee payer, insurance contribution payer — organizations and individuals upon whom, in accordance with this Code, the obligation to pay taxes, fees, insurance contributions is imposed¹.

Tax Code of the Russian Federation. Part one from 31.07.1998, as amended on 2020-04-01, article 19 // RSZ RF. 1998. No. 31. Article 3824. ↩