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TAX CODE OF THE RUSSIAN FEDERATION

of July 31, 1998 No. 146-FZ

(part one)

(The last edition from 27-11-2018)

Accepted by the State Duma of the Russian Federation on July 16, 1998

Approved by Council of the Russian Federation on July 17, 1998

Section I. General provisions

Chapter 1. Legislation on taxes and fees and other regulatory legal acts on taxes and fees

Article 1. Legislation of the Russian Federation on taxes and fees, legislation of subjects of the Russian Federation on taxes and fees, regulatory legal acts of representative bodies of municipalities on taxes and fees

1. The legislation of the Russian Federation on taxes and fees consists of of this Code and the Federal Laws on taxes, charges, insurance premiums adopted according to it.

2. This Code installs system of taxes and fees, insurance premiums and the principles of taxation by insurance premiums, and also the general principles of the taxation and charges in the Russian Federation, including:

1) types of tax and the charges levied in the Russian Federation;

2) the origin bases (changes, the terminations) and procedure for fulfillment of duties on tax payment and charges;

3) the principles of establishment, enforcement and cancellation of earlier imposed taxes of subjects of the Russian Federation and the local taxes;

4) the rights and obligations of taxpayers, tax authorities and other participants of the relations regulated by the legislation on taxes and fees;

5) forms and methods of tax control;

6) responsibility for making of tax offenses;

7) procedure for appeal of acts of tax authorities and actions (failure to act) of their officials.

3. Action of this Code extends to the relations on establishment, introduction and collection of charges, insurance premiums when it is directly provided by this Code.

4. The legislation of subjects of the Russian Federation on taxes and fees consists of the laws of the subjects of the Russian Federation on taxes adopted according to this Code.

5. Regulatory legal acts of municipalities about the local taxes and charges are accepted by representative bodies of municipalities according to this Code.

6. The laws and other regulatory legal acts specified in this Article hereinafter are referred to as in the text of this Code "the legislation on taxes and fees".

7. Introduction of amendments to the legislation of the Russian Federation on taxes and fees, and also suspension, cancellation or recognition voided regulations of acts of the legislation of the Russian Federation on taxes and fees are performed by the separate Federal Laws and cannot be included in texts of the Federal Laws changing (stopping, canceling, recognizing voided) other legal acts of the Russian Federation or containing independent subject of legal regulation.

Article 2. The relations regulated by the legislation on taxes and fees

1. The legislation on taxes and fees governs the imperious relations on establishment, introduction and collection of taxes, charges, insurance premiums in the Russian Federation, and also the relations arising in the course of implementation of tax control, appeal of acts of tax authorities, actions (failure to act) of their officials and accountability for making of tax offense.

2. On establishment, introduction and collection of customs payments, and also to the relations arising in the course of control of customs payment, appeal of acts of customs authorities, actions (failure to act) of their officials and accountability of perpetrators, the legislation on taxes and fees is not applied to the relations if other is not provided by this Code.

3. On establishment and collection of insurance premiums for compulsory social insurance from labor accidents and occupational diseases and insurance premiums for compulsory medical insurance of the idle population, and also to the relations arising in the course of control of payment of the specified insurance premiums, appeal of acts, actions (failure to act) of officials of relevant organs of control and accountability of perpetrators, the legislation on taxes and fees is not applied to the relations.

Article 3. Main beginnings of the legislation on taxes and fees

1. Each person shall pay legally established taxes and fees. The legislation on taxes and fees is based on recognition of generality and equality of the taxation. In case of establishment of taxes the actual capability of the taxpayer to the tax discharge is considered.

2. Taxes and fees cannot have discrimination nature and variously be applied proceeding from social, racial, national, religious and other similar criteria.

It is not allowed to establish tiered rates of taxes and fees, tax benefits depending on pattern of ownership, nationality of physical persons or the place of origin of the capital.

3. Taxes and fees shall have the economic basis and cannot be any. The taxes and fees interfering realization by citizens of the constitutional rights are inadmissible.

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