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| artificial person (An entity that is recognized by the law as a legal person, i. e. one having legal rights and duties distinct from the individuals who comprise it. For example, a company is a person in the sense that it can sue and be sued, hold property, etc. , in its own name. It is not, however, an individual or natural person. OB&M. This tax exemption applies only to natural persons and not artificial persons. OBED Alexander Demidov) | |||