Taxpayer - participant in the investment protection and promotion agreement
Taxpayer - participant of an investment protection and incentive agreement - is considered to be an organization that has concluded, in accordance with the Federal Law "On Investment Protection and Incentives in the Russian Federation," an investment protection and incentive agreement, information on the conclusion of which is included in the register of investment protection and incentive agreements provided for by Article 5 of the aforementioned Federal Law1.
Tax Code of the Russian Federation. Part One from 31.07.1998, as amended on 2022-07-28, Article 25.17, paragraph 1 // RSZ RF. 1998. No. 31. Art. 3824. ↩