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Date of registration of a physical person in the tax register as a taxpayer
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The date on which a physical person is registered as a taxpayer is the date of submission of the corresponding application to the tax authority1.
Federal Law No. 422-FZ dated November 27, 2018 "On Conducting an Experiment to Establish a Special Tax Regime 'Tax on Professional Income' in the City of Federal Importance Moscow, in the Moscow and Kaluga Regions, as well as in the Republic of Tatarstan (Tatarstan)", 2018, amended on January 1, 2019, Article 5, paragraph 10. ↩
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