Encyclopedia

Taxpayer - participant of a special investment contract


Taxpayer - participant of a special investment contract - a person who is a party to a special investment contract concluded in accordance with the Federal Law of December 31, 2014, No. 488-FZ "On Industrial Policy in the Russian Federation", if the other party to this contract is also the Russian Federation1.

  1. Tax Code of the Russian Federation. Part one from July 31, 1998, as amended on August 31, 2023, Article 25.16, paragraph 1 // RSZ RF. 1998. No. 31. Art. 3824. ↩

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Codes and federal laws