Encyclopedia
Taxpayer
Taxpayer — are considered to be organizations that are legal entities in accordance with the legislation of the Russian Federation, foreign organizations located on the territory of the Russian Federation, and individuals who are owners of vehicles specified in Article 1 of this Federal law, or who operate such vehicles by power of attorney1.
Federal Law No. 141-FZ of 08.07.1999, "On Tax on Certain Types of Vehicles" of 08.07.1999, as amended on 1999-07-08, Article 2 // RSZ RF. 1999. No. 28. Art. 3474. ↩