Encyclopedia
Death of a Natural Person
The death of a physical person who is a taxpayer to the budget or the declaration of such a person as deceased in accordance with the civil procedural legislation of the Russian Federation1.
Budget Code of the Russian Federation dated 31.07.1998, as amended on 2018-12-27, Article 47.2, paragraph 1 // RSZ RF. 1998. No. 31. Art. 3823. ↩