Tax liable person:
Tax liable person is any person physical or legal who carries out an independent economic activity, regardless of its objectives and results.
Tax non-liable person:
- The state and the local authorities for all their activities or supplies performed by them in their capacity as a state or local authority, including in cases when they collect fees, contributions or remunerations for these activities or supplies. Exception from this rule is when the state or the local authorities perform activity in the field of: (i) electronic communications services; (ii) supply of water, gas, electricity or steam; (iii) transport of goods; (vi) seaport and airport services; (v) carriage of passengers; (vi) sale of new goods produced for sale; (vii) supplies made for the purpose of regulating the market in agricultural products; (viii) organizing or conducting trade fairs, exhibitions; (ix) warehousing activity; (x) activities of commercial information organizations, advertising services, including rental of advertising space; (xi) tourist services; (xii) management of shops , canteens and other commercial sites, rental of buildings, parts thereof and commercial areas, as well as the award of a construction concession, a service concession, a use concession and the granting of a mining concession; (xiii) radio and television activity of a commercial nature; (xiv) services provided by a state bailiff. (xv) Other supplies outside the above mentioned which will lead to significant violation of the competition rules
- Legal entity that is non liable for taxes within the meaning of the definition for tax liable person and independent economic activity but performs intra-community acquisition of goods