Diplomatic Immunity
Diplomatic immunity - special rights and privileges granted to foreign diplomatic missions, their heads and staff in the host country with the aim of creating the most favorable conditions for the performance of the functions of a diplomatic mission.
The legal nature of diplomatic immunity is justified by the fact that one sovereign state cannot be subject to the authority of another, and a diplomatic mission and its diplomatic personnel embody precisely the state in accordance with the 1961 Convention
Source: of the Federal Tax Service of Russia dated 29.09.2006 No. 01-06/34176
"On the transmission of Methodological Guidelines"