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A physical person belonging to an indigenous small-numbered people of the North, Siberia, and the Far East of the Russian Federation, as well as a community of such a people


A physical person belonging to a small-numbered indigenous people of the North, Siberia, and the Far East of the Russian Federation, as well as a community of such a people - in relation to land plots used for preserving and developing their traditional way of life, subsistence, and livelihoods1.

  1. Federal Law No. 141-FZ dated 29.11.2004, "On Amending Part Two of the Tax Code of the Russian Federation and Certain Other Legislative Acts of the Russian Federation, as well as on Recognizing Certain Legislative Acts (Provisions of Legislative Acts) of the Russian Federation as Lapsed" dated 29.11.2004, as amended on 2004-11-29, Article 395, subpara. 7 // RSZ RF. 2004. No. 49. Art. 4840. ↩

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