Encyclopedia

Material Terms


Material terms — such material terms include ensuring the possibility for the person in respect of whom the act was drawn to participate in the consideration of the materials personally and/or through their representative, and ensuring the possibility for this person to present explanations1.

  1. Tax Code of the Russian Federation. Part one dated 31.07.1998, as amended on 2020-04-01, article 101.4, paragraph 12 // RSZ RF. 1998. No. 31. Article 3824. ↩

Laws with commentary

Codes and federal laws