Encyclopedia
Legal representative of the taxpayer - a natural person
The taxpayer's legal representative - a physical person — persons acting as his representatives in accordance with the civil legislation of the Russian Federation1.
Tax Code of the Russian Federation. Part one from 31.07.1998, as amended on 2020-04-01, article 27, paragraph 2 // RSZ RF. 1998. No. 31. Article 3824. ↩