Article 11. Institutions, Concepts and Terms Used in This Code

1. Institutions, concepts and terms of civil law, family law and other branches of law used in this Code shall apply in the meaning in which they are used in these branches of law unless otherwise provided by this Code.

2. The following concepts shall be used for the purposes of this Code:

organisations are legal entities set up in accordance with the legislation of the Russian Federation (hereinafter referred to as Russian organisations), and also foreign legal entities, companies and other corporate associations with a civil passive capacity, set up in keeping with the legislation of foreign States, international organisations, their branches and representative offices set up on the territory of the Russian Federation (hereinafter referred to as foreign organisations);

natural persons are citizens of the Russian Federation, foreign nationals and stateless persons;

individual entrepreneurs are natural persons registered in the statutory manner and engaged in private business without the status of a legal entity, and also private notaries, private guardsmen and private detectives. Natural persons engaged in private business with the status of a legal entity, but not registered as individual entrepreneurs in contravention of the requirements of the civil legislation of the Russian Federation shall not be entitles to refer to the fact that they are not individual entrepreneurs, when they discharge the duties vested in them by this Code;

natural persons as tax residents of the Russian Federation are natural persons who stay in fact on the territory of the Russian Federation for not less than 183 days in a calendar year;

persons (a person) mean organisations and(or) natural persons;

budgets (the budget) mean the federal budget, the budgets of the subjects of the Russian Federation (regional budgets), the budgets of municipal formations (local budgets); extra-budgetary funds mean governmental extra-budgetary funds formed outside the federal budget and the budgets of the subjects of the Russian Federation in conformity with the federal legislation;

banks (a bank) mean commercial banks and other credit organisations having a licence of the Central Bank of the Russian Federation;

accounts (an account) mean settlement (current) and other accounts with banks, opened on the basis of a contract of a bank account, on which the pecuniary funds of organisations and individual entrepreneurs are placed and from which they may be spent;

a source of payment of incomes to a taxpayer means an organisation or a natural person from whom a taxpayer received income;

arrears mean the amount of a tax or the amount of dues not paid out in the period of time fixed by the legislation on taxes and dues;

a certificate of registration by a tax body is a document issued by a tax body to an organisation or a natural person registered as taxpayers;

seasonal production means production directly associated with natural and climatic conditions and the season. This concept is used in related to an organisation or an individual entrepreneur, unless in definite tax periods (a quarter or a half-year) their production activity is carried out by reason of natural and climatic.conditions;

the place of location of a Russian organisation is a place of its state registration;

the place of location of a separate subdivision of a Russian organisation is a place of the activity of this organisation through its separate subdivision;

the place of residence of a natural person is a place where this natural person resides permanently or chiefly;

a separate subdivision of an organisation means any territorially separated subdivision, in the place of whose location permanent places of employment are equipped. A separate subdivision of the organisation is recognized as such, regardless of the fact whether its creation is reflected or not reflected in the organisation's constituent instruments or their organisational and order documents and regardless of the powers vested in the said subdivision. In this case the place of employment shall be deemed to be permanent, if it is created for a term exceeding one month.

3. The concepts of taxpayer, taxable item, tax base, tax period and other specific concepts and terms of legislation on taxes and fees shall be used in the meaning defined in the corresponding Articles of this Code.