Encyclopedia
Place of residence of a physical person
The place of residence of a physical person — the place of residence of a physical person is recognized as the place where the physical person temporarily resides, determined by the address (the name of the subject of the Russian Federation, district, city, other populated area, street, house number, apartment), according to which the physical person is registered at the place of residence in accordance with the legislation of the Russian Federation1.
Federal Law No. 137-FZ dated July 27, 2006, "On Amending Part One and Part Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation in Connection with the Implementation of Measures to Improve Tax Administration" dated July 27, 2006, as amended on July 27, 2006, Article 1, subpara. k // RSZ RF. 2006. No. 31. Art. 3436. ↩