Tax Code of the Russian Federation (as last amended on - WIPO

760 Pages·2012·3.15 MB·English

by  Russian Federation

TAX CODE OF THE RUSSIAN FEDERATION

PART ONE NO. 146-FZ OF JULY 31, 1998

AND PART TWO NO. 117-FZ OF AUGUST 5, 2000

(with the Amendments and Additions of March 30, July 9, 1999, January 2, December 29,

2000, May 30, August 6, 7, 8, November 27, 29, December 28, 29, 30, 31, 2001, May 29,

July 24, 25, December 24, 27, 31, 2002, May 6, 22, 28, June 6, 23, 30, July 7, November 11,

December 8, 23, 2003, April 5, June 29, 30, July 20, 28, August 18, 20, 22, October 4,

November 2, 29, December 28, 29, 30, 2004, May 18, June 6, 18, 30, July 1, 18, 21, 22,

October 20, November 4, December 5, 6, 20, 31, 2005, January 10, February 2, 28, June 3,

30, July 18, 26, 27, October 16, November 3, 11, December 4, 5, 29, 30, December 18,

2006, April 26, May 16, 17, July 19, 24, October 30, November 4, 8, 29, December 1, 4, 6,

2007, April 30, June 26, 30, July 22, 23, October 13, November 24, 26, December 1, 4, 22,

25, 30, November 26, December 30, 2008, March 14, April 28, June 3, 26, July 17, 18, 19,

24, September 27, October 30, November 9, 23, 25, 28, December 17, 27, 29, 2009, March

9, April 5, 30, May 8, 19, June 2, 17, July 5, 27, 30, September 28, November 3, 8, 15, 27,

29, December 28, 2010, March 7, April 21, June 3, 7, 4, 21, 27, July 1, 11, 18, 19, 20, 21,

November 7, 16, 21, 28, 30, December 3, 6, 2011, March 30, 2012)

Part One

(with the Amendments and Additions of March 30, July 9, 1999, January 2, August 5,

2000, March 24, December 28, 29, 30, 2001, May 28, June 6, 30, July 7, December 23,

2003, June 29, 2004, July 1, November 4, 2005, February 2, July 27, December 30, 2006,

April 26, May 17, 2007, June 26, 30, July 23, November 24, 26, 2008, July 19, 24,

November 23, 25, 28, December 17, 29, 2009, March 9, May 8, July 27, 30, September 28,

November 3, 27, 29, December 28, 2010, June 7, 27, July 11, 18, 19, November 16, 21, 28,

December 3, 2011, March 30, 2012)

Adopted by the State Duma on July 16, 1998

Approved by the Council of Federation on July 17, 1998

See Federal Law No. 147-FZ of July 31, 1998 on Putting Into Force Part I of the Tax Code of
the Russian Federation

Section 1. 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, Legislation of Russian Federation
Member Territories, and Regulatory Legal Acts of Representative Bodies of
Municipal Formations on Taxes and Fees
1. The legislation of the Russian Federation on taxes and fees shall consist of this Code
and other federal laws on taxes and fees adopted in accordance therewith.
2. This Code shall establish a system of taxes and fees and general principles of taxation
and fees in the Russian Federation, including:
1) types of taxes and fees collected in the Russian Federation;
2) the grounds for the arisal and the procedure for fulfillment of obligations to pay taxes
and fees;
3) the principles of the introduction, enforcement and invalidation of earlier introduced
taxes of the subjects of the Russian Federation and local taxes;
4) the rights and duties of taxpayers, the tax authorities and other parties to relations
regulated by tax and fee legislation;
5) forms and methods of tax control;
6) liability for tax violations;
7) the procedure for appeals against reports of tax bodies and actions (inaction) of their
officials.
3. This Code shall apply to establishment, introduction and collection of fees in cases
where it is explicitly provided for in this Code.
4. The legislation of the subjects of the Russian Federation on taxes and fees consists of
laws on taxes of the subjects of the Russian Federation adopted in accordance with this Code.
5. Normative legal acts of municipal formations on local taxes and fees shall be adopted
by the representative of municipal formations in accordance with this Code.
6. Laws and other regulatory legal acts provided for by this Article shall be referred to in
this Code as "legislation on taxes and fees."

Federal Law No. 154-FZ of July 9, 1999 amended Article 2 of this Code
The amendments shall enter into force upon the expiry of one month from the day of the
official publication of the Federal Law
See the previous text of the Article

Article 2. Relations Regulated by Tax and Fee Legislation
Tax and fee legislation shall regulate relations of authority involving imposition,
enactment and collection of taxes and fees in the Russian Federation, and also relations arising
during the exercise of tax control, appeal against the acts of tax bodies, the actions or inaction
of their officials, and imposition of sanctions for tax violations.
Tax and fee legislation shall not apply to relations involving imposition, enactment and
collection of customs payments or relations arising during the exercise of control over customs
payments, appeal against the acts of customs bodies, the action or inaction of their officials and
imposition of sanctions on guilty persons unless otherwise provided by this Code.

Article 3. Basic Principles of Tax and Fee Legislation
1. Each person shall pay taxes and fees imposed in a lawful way. Tax and fee legislation
shall be based on recognition of universality and equality of taxation. Upon the introduction of
taxes it is necessary to take into account the taxpayer's ability to pay the tax.
2. Taxes and fees may not be discriminatory or applied differently depending on social,
racial, national, religious and other similar criteria.
It shall not be allowed to set differential tax or fee rates or grant tax benefits depending
on the form of ownership, citizenship of individuals or origin of capital.
3. Taxes and fees shall have an economic basis and may not be arbitrary. It shall not be
allowed to impose taxes preventing individuals from the exercise of their constitutional rights.
4. It shall not be allowed to impose taxes and fees which violate the single economic area
of the Russian Federation and in particular restrict free movement, either directly or indirectly, of
goods (works, services) or financial resources within the Russian Federation; nor shall it be
allowed to restrict or hinder an economic activity of natural persons and organisations, which is
not banned by law, in any other way.
5. No one may be charged with an obligation to pay taxes and fees or other contributions
and payments having the characteristics of taxes as defined by this Code which are not
provided for by this Code or are imposed in a way which is different from that provided by this
Code.
6. Upon the introduction of taxes it is necessary to define all the elements of taxation.
The legislative acts on taxes and fees shall be formulated in such a way as to enable each
person to know exactly which taxes or fees he should pay, when and in which procedure.
7. All unremovable doubts, contradictions and ambiguities of legislative acts relevant to
taxes and/or fees shall be interpreted in favour of taxpayers (payers of fees).

Article 4. The Normative Legal Acts of the Government of the Russian Federation, the
Federal Executive Bodies, the Executive Bodies of the Subjects of the Russian
Federation and the Executive Bodies of Local Self-Government on Taxes and
Fees
1. In cases stipulated by the legislation on taxes and fees the Government of the Russian
Federation, the federal bodies, authorised to discharge the functions of elaborating state policy
and of regulating in normative legal acts on taxes and fees and in the field of customs business,
the executive bodies of the subjects of the Russian Federation and the executive bodies of local
self-government shall issue, within their jurisdiction, normative legal acts on the taxation
questions which may not modify or supplement the legislation on taxes and fees.
2. The federal executive governmental body empowered to carry out the functions of
control and supervision in the area of taxes and fees, its territorial bodies and also the customs
bodies of the Russian Federation reporting to the federal executive governmental body
empowered in the field of customs affairs are not entitled to issue normative legal acts on tax
and fee issues.

Article 5. Enactment and Validity of Legislative Acts on Taxes and Fees

1. Legislative acts on taxes shall take effect not earlier than upon expiry of one month
after the date of their official publication and not earlier than the first day of the next tax period
for the corresponding tax except for cases provided by this Article.
Legislative acts on fees shall take effect not earlier than upon expiry of one month after
the date of their official publication except for cases provided by this Article.
Federal laws amending this Code with regard to imposition of new taxes and/or fees, and
also legislative acts on taxes and/or fees of Russian Federation member territories and
normative legal acts of representative bodies of municipal formations imposing taxes shall not
take effect until 1 January of the year following the year of their adoption, but not earlier than
one month from the day of their official publication.
The legislative acts on taxes and fees cited in Items 3 and 4 of this Article may enter into
effect as of the date of their official publication if they directly provide for it.
2. Legislative acts on taxes and fees which impose new taxes and/or fees, raise tax
rates, the amounts of fees, impose or increase sanctions for breaches of the legislation on taxes
and fees, establish new obligations for, or worsen the situation in any other way of, taxpayers or
payers of fees or other parties to relations regulated by legislation on taxes and/or fees shall not
be retroactive.

On guarantees against unfavourable changes in the legislation of the Russian Federation,
granted to residents of special economic zones, see Federal Law No. 116-FZ of July 22, 2005

3. Legislative acts on taxes and/or fees which lift or mitigate sanctions for breaches of the
legislation on the taxes and fees or provide additional guarantees of protection of the rights of
taxpayers and payers of fees or tax agents and their representatives, shall be retroactive.
4. Legislative acts on taxes and fees which revoke taxes and/or fees, reduce tax rates,
eliminate obligations of taxpayers, payers of fees, tax agents and their representatives or
improve their position in any other way, may be retroactive if the above acts explicitly provide for
it.
5. The provisions provided for by this Article shall also extend to the normative legal acts
on taxes and fees of the federal executive bodies, executive bodies of the constituent entities of
the Russian Federation and local self-government bodies.

Article 6. Lack of Correspondence Between Regulatory Legal Acts on Taxes and Fees
and This Code

1. A regulatory legal act on taxes and fees shall be considered to be at variance with this
Code if such act:
1) is issued by a body which does not have the right under this Code to issue acts of this
type or is issued in violation of the established procedure for issuance of such acts.
2) revokes or restricts the rights of taxpayers, payers of fees, tax agents or their
representatives or powers of the tax authorities, customs agencies established by this Code;
3) imposes duties which are not provided for by this Code or changes the content of
obligations of parties to relations as regulated by the legislation on taxes and fees, or other
persons whose duties are established by this Code;
4) prohibits actions of taxpayers, payers of fees or tax agents and their representatives,
allowed by this Code;
5) prohibits actions of the tax authorities, customs agencies, their officials allowed or
prescribed by this Code;
6) allows or admits actions prohibited by this Code;
7) changes the grounds, conditions, sequence or procedure for actions of parties to
relations as regulated by the legislation on taxes and fees, or of other persons whose duties are
established by this Code;
8) changes the scope and/or content of concepts and terms defined in this Code or uses
these concepts and terms in a meaning other than that one used in this Code;
9) contradicts in any other way the general principles and/or the literal meaning of
particular provisions of this Code.
2. Normative legal Acts referred to in Item 1 of this Article shall be considered to be at
variance with this Code provided even one of the circumstances set forth in Item 1 of this Article
exists.
3. The recognition of a normative legal act as inconsistent with this Code shall be
effected through legal proceedings, unless otherwise stipulated by this Code. The Government
of the Russian Federation, or other executive body or the executive local self-government body,
which adopted the said act or their higher bodies shall be entitled to repeal this act to introduce
the necessary amendments to it prior to its juridical examination;

Federal Law No. 306-FZ of November 27, 2010 amended Item 4 of Article 6 of this
Code. The amendments shall enter into force on January 1, 2011 but not earlier than upon the
expiry of one month from the day of the official publication of the said Federal Law
4. The regulatory legal acts governing the procedure for levying the taxes payable in
connection with goods being moved across the customs border of the Customs Union within the
framework of the Eurasian Economic Community (hereinafter referred to in this Code as the
Customs Union) shall be subject to the provisions established by the customs legislation of
the Customs Union and the customs legislation of the Russian Federation.

Article 6.1. Procedure for Calculation of Time-Limits Established by the Legislation on
Taxes and Fees
1. The time-limit established by the legislation on taxes and fees shall be determined by a
calendar date, by an indication to an inevitable event or to an action, which has to be made, or
by a period of time that is calculated in terms of years, quarters, months, weeks or days.
2. The running of a time-limit shall start on the day following the calendar date or the
occurrence of the event (making of the action) determining the start thereof.
3. The time-limit calculated in terms of years shall expire on the appropriate month and
date of the last year of the time-limit.
With this, a year (except for a calendar year) shall be deemed any time period consisting
of 12 months running.
4. The time-limit calculated in terms of quarters shall expire on the last day of the last
month of the time-limit.
With this, a quarter shall be deemed equal to three calendar months and quarters shall
be counted out from the start of a calendar year.
5. The time-limit calculated in terms of months shall expire in the appropriate month and
on the appropriate date of the last month of the time-limit.
If the end of a time-limit falls at a month without the corresponding date, the time-limit
shall expire on the last day of the month.
6. The time-limit determined in terms of days shall be calculated in terms of working
days, if it is not fixed in terms of calendar days. In so doing, a working day shall be deemed the
day which is not recognised under the legislation of the Russian Federation as a day-off and
(or) a holiday.
7. Where the last day of a time-limit falls on the date recognised under the legislation of
the Russian Federation as a day-off or a holiday, the following working day shall be deemed the
finishing day of the time limit.
8. An action for which a certain time-limit is fixed may be made before 12 p.m. of the last
day of the time-limit.
If documents or monetary funds are delivered to a communication office before 12 p. m.
of the last day of a time limit, the time limit shall not be deemed missed.

On the verification of the constitutionality of Article 7 of this Federal Law see Ruling of the
Constitutional Court of the Russian Federation No. 284-O of December 10, 2002

Article 7. Effect of International Treaties on Taxation
If a tax treaty of the Russian Federation, which contains provisions concerning taxation
and fees, establishes rules and standards other than those provided by this Code or laws and
other regulatory legal acts on taxes and/or fees adopted in accordance with it, the rules and
standards of tax treaties of the Russian Federation shall prevail.

Federal Law No. 154-FZ of July 9, 1999 amended Article 8 of this Code
The amendments shall enter into force upon the expiry of one month from the day of the
official publication of the Federal Law
See the previous text of the Article
Article 8. Concept of Tax and Fee
1. A tax shall be defined as an obligatory and individually non-refundable payment
collected from organisations and individuals in the form of alienation of monetary resources
owned by them by right of ownership, economic jurisdiction or operational management for the
purposes of financing the activity of the state and/or municipalities.
2. A fee shall be defined as an obligatory contribution collected from organisations and
individuals the payment of which is one of the conditions of legally significant actions to be
taken in relation to payers of fees by government authorities, local self-government bodies or
other bodies and officials authorised by them, including granting of particular rights or issuance
of permits (licences).

Article 9. Parties to Relations Regulated by Legislation on Taxes and Fees
Parties to relations regulated by tax and fee legislation shall be as follows:
1) organisations and individuals recognised as taxpayers and payers of fees under this
Code;
2) organisations and individuals recognised as tax agents under this Code;
3) the tax bodies (the federal executive body, authorised for control and supervision in
the sphere of taxes and fees, and its territorial agencies);

4) the customs agencies (the federal executive body, authorised in the sphere of customs
business, customs agencies of the Russian Federation subordinate to it);
5) abrogated from January 1, 2007;
6) abolished;
7) abrogated from January 1, 2007;
Article 10. Proceedings in Connection with Violations of the Legislation on Taxes and
Fees
1. A person shall be made liable for a tax violation and tax violation proceedings shall be
conducted, in accordance with the procedure established in Chapters 14 and 15 of this Code.
2. Proceedings with respect to violations of tax and fee legislation containing elements of
an administrative violation or crime shall be conducted in accordance with the procedure
established by the legislation on administrative violations or the criminal procedural legislation of
the Russian Federation, respectively.
3. Abolished
Federal Law No. 154-FZ of July 9, 1999 amended Article 11 of this Code
The amendments shall enter into force upon the expiry of one month from the day of the
official publication of the Federal Law
See the previous text of the Article

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

According to Federal Law No. 95-FZ of July 29, 2004 entering into force on January 1, 2005,
until the entry into force of Chapters of Part Two of the Code on taxes and fees envisaged by
Articles 12 - 15 of the Code, the references in Item 1 of Article 11 to the provisions of the
Code shall qualify as references to legislative acts of the Russian Federation on relevant taxes
adopted until the entry into force of the said Federal Law

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.
Federal Law No. 306-FZ of November 27, 2010 amended Item 2 of Article 11 of this
Code. The amendments shall enter into force on January 1, 2011 but not earlier than upon the
expiry of one month from the day of the official publication of the said Federal Law
2. The following concepts shall be used for the purposes of this Code and other
legislative acts on taxes and fees:
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 legal capacity, set up in keeping with
the legislation of foreign states, international organisations, branches and representative offices
of the said foreign persons and international organisations 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 heads of peasant's farms.
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 entitled to rely to the fact that they are not individual
entrepreneurs when they discharge the duties vested in them by this Code;
abrogated from January 1, 2007;
persons (a person) mean organisations and/or natural persons;
abrogated from January 1, 2007;
abrogated from January 1, 2007;
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 bank account contract, on which the pecuniary funds of organisations
and individual entrepreneurs, private notaries, the solicitors/barristers who have founded
solicitors/barristers' studies are placed and from which they may be spent;
personal accounts mean the accounts opened with the Federal Treasury agencies (with
other agencies engaged in opening and keeping personal accounts) in compliance with the
budget legislation of the Russian Federation;
the Federal Treasury accounts mean the accounts opened by a territorial agency of the
Federal Treasury which are intended for accounting receipts and their distribution to the budgets
of the budget system of the Russian Federation in compliance with the budget legislation of
the Russian Federation;
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 fees not paid out in the period of time
fixed by the legislation on taxes and fees;
the certificate of registration with the tax body being the document proving
registration of a Russian organisation, foreign organisation or a natural person with a tax
authority accordingly at the location of the Russian organisation, at the location of the
international organisation, at the place where the foreign organisation exercises its activities on
the territory of the Russian Federation through a separate unit thereof, at the place of residence
of the natural person;
a notice of registration with the tax body being the document proving registration with
a tax authority of an organisation or natural person, including an individual businessman, for the
reasons established by this Code, except for the reasons which involve issuance of the
certificate proving registration with a tax authority;
seasonal production means production directly associated with natural and climatic
conditions and the season. This concept is used in relation to an organisation or an individual
entrepreneur, if in definite tax periods (a quarter or a half-year) their production activity is
prevented by natural and climatic conditions;
abrogated.
the location of a separate unit of a Russian organisation is the place where this
organisation exercises its activities through a separate unit thereof;
the place of residence of a natural person being the address (the name of a subject of
the Russian Federation, the district, the town, another populated centre, the street, the number
of the house, the apartment) where the natural person has been registered at the place of
residence in order established by the legislation of the Russian Federation. If a natural person
has no place of residence on the territory of the Russian Federation, for the purposes of this
Code, as the place of residence may be defined, at the request of this natural persons, the
place of stay thereof. In so doing, as the place of stay of a natural person shall be deemed the
place where the natural person temporarily resides at the address (denomination of a
constituent entity of the Russian Federation, district, town other inhabited locality, street, house
number and flat number) where the natural person is registered at the place of stay in the
procedure established by the legislation of the Russian Federation;
a separate subdivision of an organisation means any territorially separated
subdivision, in whose location permanent places of employment are equipped. A separate
subdivision of the organisation is recognised 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;
accounting policy for taxation purposes means the totality of ways (methods) of
assessing receipts and (or) expenditures, their recognition and distribution, as well as of
accounting other indices of a taxpayer's financial and economic activities, allowable under this
Code, which are selected by the taxpayer.
territory of the Russian Federation and other territories under its jurisdiction being
the territory of the Russian Federation, as well as the territories of artificial islands, installations
and structures which are under the jurisdiction of the Russian Federation in compliance with the
legislation of the Russian Federation and international law rules.
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.

Federal Law No. 306-FZ of November 27, 2010 amended Item 4 of Article 11 of this
Code. The amendments shall enter into force on January 1, 2011 but not earlier than upon the
expiry of one month from the day of the official publication of the said Federal Law
4. In the relationships occurring in connection with the levy of tax when goods are moved
across the customs border of the Customs Union the terms defined by the customs legislation
of the Customs Union and the customs legislation of the Russian Federation shall be used,
and in as much as they are not defined by such the terms defined by this Code shall be used.

5. The rules provided for by Part One of this Code in respect of banks shall extend to the
Central Bank of the Russian Federation and the State Corporation "Bank of Development and of
Foreign Economic Activities (Vneshekonombank)".
Chapter 2. System of Taxes and Fees in the Russian Federation

Article 12. Types of Taxes and Fees in the Russian Federation. Authority of Legislative
(Representative) State Power Bodies of the Subjects of the Russian Federation
and Representative Bodies of Municipal Formations, as Regards the Imposition
of Taxes and Fees
1. The following types of taxes and fees shall be imposed in the Russian Federation:
federal, regional and local ones.
2. As federal taxes and fees shall be deemed the taxes and fees imposed by this Code
and payable throughout the Russian Federation, if not otherwise provided for by Item 7 of this
Article.

3. As regional taxes and fees shall be deemed the taxes and fees established by this
Code and the laws of the subjects of the Russian Federation and payable in the territories of
appropriate subjects of the Russian Federation, unless otherwise established by Item 7 of this
Article.
Regional taxes shall be carried into effect and abolished in the territories of the subjects
of the Russian Federation in accordance with this Code and the tax laws of the subjects of the
Russian Federation.
With the introduction of regional taxes by the legislative (representative) bodies of the
subjects of the Russian Federation the following elements of taxation shall be defined in the
procedure and within the limits provided for by this Code: the tax rates, the procedure for, and
the terms of, payment of taxes, if these elements of taxation are not established by this Code.
Other elements of taxation with regard to local taxes and taxpayers shall be defined by this
Code.
Legislative (representative) state power bodies of the subjects of the Russian Federation
may establish by tax laws in the procedure and within the limits provided for by this Code tax
concessions, grounds and procedure for application thereof.

4. Local taxes and fees shall be deemed those established by this Code and by the
normative legal acts of the representative bodies of municipal formations on taxes payable in
the territories of respective municipal formations, unless otherwise provided for by this Item and
Item 7 of this Article.
Local taxes shall be carried out into effect and abolished in the territories of municipal
formations in compliance with this Code and the normative legal acts of representative bodies of
municipal formations on taxes.
Land tax and individual property tax shall be imposed by this Code and by normative
legal acts of representative bodies of settlements (municipal districts) and city circuits on taxes
and shall be payable in the territories of appropriate settlements (inter-settlement territories) and
urban circuits, unless otherwise provided for by Item 7 of this Article. Land tax and individual
property tax shall be carried into effect and shall be abolished in the territories of settlements
(inter-settlement territories) and of urban circuits in compliance with this Code and the normative
legal acts of representative bodies of settlements (municipal districts) and urban circuits on
taxes.
Local taxes in the cities of federal importance - Moscow and St. Petersburg - shall be
established by this Code and the laws of the said subjects of the Russian Federation on taxes,
and shall be payable in the territories of these subjects of the Russian Federation, unless
otherwise provided for by Item 7 of this Article. Local taxes shall be carried into effect and
abolished in the territories of the cities of federal importance (Moscow and St. Petersburg) in
compliance with this Code and the laws of the said subjects of the Russian Federation.
When introducing local taxes by representative bodies of municipal formations (by
legislative (representative) state power bodies of the cities of federal importance Moscow and
St.- Petersburg), the following taxation elements shall be defined in the procedure and within
the limits provided for by this Code: the tax rates, the procedure for, and the terms of, paying the
taxes, if these elements of taxation are not established by this Code. Other elements of taxation
in respect of local taxes and taxpayers shall be established by this Code.
Representative bodies of municipal formations (legislative (representative) state power
bodies of the cities of federal importance Moscow and St.-Petersburg) may establish by the
laws on taxes and fees in the procedure and within the limits provided for by this Code tax
concessions, grounds and procedure for application thereof.
5. Federal, regional and local taxes and fees shall be abolished by this Code.
6. No federal, regional or local taxes (fees) may be imposed which are not provided for
by this Code.
7. This Code shall establish special tax treatments, which may be provided for by federal
laws not indicated in Article 13 of this Code, shall determine the procedure for establishing
such taxes, as well as the procedure for the putting into effect and application of the said special
tax treatments.
Special tax treatments may provide for the exemption from the duty of paying individual
federal, regional and local taxes and fees indicated in Articles from 13 to 15 of this Code.

Article 13. Federal Taxes and Fees

Federal taxes and fees shall include:

1) value-added tax;

2) excise taxes;

3) tax on income (profit) of natural persons;

4) abrogated from January 1, 2010;

5) tax on profit of organisations;

6) tax on extraction of minerals;

7) abolished from January 1, 2006;

8) water tax;

9) fee for the right to use fauna and aquatic biological resources;

10) state duty.

Article 14. Regional Taxes
Regional taxes shall include:
1) tax on property of organisations;
2) tax on gambling industry;
3) transport tax.

Article 15. Local Taxes

Local taxes shall include:

1) land tax;

2) individual property tax.

Article 16. Information About Taxes
Information and copies of laws, other normative legal acts on the establishment,
modification and terminate the operation of regional and local taxes shall be sent by the organs
of state power of the subjects of the Russian Federation and local self-government bodies to the
Ministry of Finance of the Russian Federation and the federal executive body authorised to
exercise control and supervision in the area of taxes and fees, and also to the financial bodies