Distribution and (or) placement of advertising on buses of any type, trams, trolleybuses, passenger and freight vehicles, trailers, semi-trailers and detachable trailers, and river vessels – definition and meaning of "Distribution and (or) placement of advertising on buses of any type, trams, trolleybuses, passenger and freight vehicles, trailers, semi-trailers and detachable trailers, and river vessels"

Distribution and (or) placement of advertising on buses of any type, trams, trolleybuses, passenger and freight vehicles, trailers, semi-trailers, and detachable trailers, river vessels - activities carried out by organizations or individual entrepreneurs aimed at conveying advertising information to consumers, intended for an indefinite circle of persons and designed for visual perception, through the placement of advertisements on roofs, side surfaces of bodies of these objects, as well as installation on them advertising panels, signs, electronic displays and other advertising means¹.

Federal Law No. 101-FZ dated 21.07.2005, "On Amending Chapters 26(2) and 26(3) of Part Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation on Taxes and Fees, as well as on Declaring Certain Provisions of Legislative Acts of the Russian Federation as Expired" dated 21.07.2005, amended on 2012-06-25, Article 1, Subparagraph 14 // RSZ RF. 2005. No. 30. Item 3112. ↩