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Legal representative of the taxpayer - a foreign organization


The legal representative of a taxpayer - a foreign organization - is considered to be persons authorized to represent the aforementioned organization on the basis of documents confirming such persons' right to said representation in accordance with the legislation of the foreign state where this foreign organization is registered1.

  1. Tax Code of the Russian Federation. Part one dated 31.07.1998, as amended on 2023-08-31, Article 27, paragraph 1 // Official Gazette of the Russian Federation. 1998. No. 31. Article 3824. ↩

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