Encyclopedia
Number of seating positions
The number of seating positions — for the purposes of this chapter, the number of seating positions is determined as the number of seats for sitting (excluding the driver's seat and the conductor's seat) based on the data from the technical passport of the manufacturer of the automotive vehicle. If the technical passport of the manufacturer of the automotive vehicle does not contain information about the number of seating positions, then this number is determined by the state supervision authorities responsible for the technical condition of self-propelled machines and other types of equipment in the Russian Federation based on a statement from the organization (individual entrepreneur) that is (is) the owner of the automotive vehicle intended for passenger transportation when conducting entrepreneurial activities subject to taxation in accordance with this chapter (ceased to be effective as of 2021-08-02)1.
Federal Law No. 155-FZ of July 22, 2008, "On Amending Part Two of the Tax Code of the Russian Federation," dated July 22, 2008, as amended on October 2, 2012, Article 1, subpara. g, ceased to be in force from August 2, 2021 // RSZ RF. 2008. No. 30. Art. 3611. ↩