Barnaul, Russian Federation
This article investigates the legal personality of such a subject of tax relations as a taxpayer-organization. The author proves the thesis that the tax personality of a taxpayer-organization includes tax legal ability, legal capacity and delictual dispositive capacity. This triad of legal qualities arises the moment the organization is registered as a legal entity and a tax payer. Unregistered organizations, such as public organizations or religious groups, as well as primary trade union organizations are not legal entities and do not acquire the status of a taxpayer and are not subject to tax registration. It is important that during state registration the organization acquires the main state registration number, taxpayer identification number, and tax registration reason code. From that moment the organization can realize its rights and fulfill its duties as a taxpayer, indicating the assigned numbers in all documents submitted to the tax service and state extra-budgetary funds.
tax personality, taxpaying organization, legal inequality of subjects of tax relations, legal entity, state registration, tax registration, realization of the status of a taxpayer
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