Tax Code of Russian Federation part 1

The Russian Tax Code is the primary tax law for the Russian Federation. The Code was created, adopted and implemented in three stages.

The first part, enacted July 31, 1998, also referred to as the General Part, regulates relationships among taxpayers, tax agents, tax-collecting authorities and legislators, tax audit procedures, resolution of disputes, and enforcement of law.

The Code is designed as a complete national system for federal, regional and local taxes but excludes customes tariffs. Rules and rates of regional and local taxation must conform to the framework established by the Code. Taxes or levies not listed explicitly by the Code or enacted in violation of its specific provisions are deemed illegal and void.

Tax Code of Russian Federation part I