Книжный шкаф

Tax Code of the Russian Federation

This version of the Tax Code was revised on 31 of July 2020 and is effective from 1 October 2020.

Part 1

Section I. General Provisions
Section I of Part One of the Tax Code (pdf, 287 KB) sets out general provisions concerning tax and levy legislation and the system of taxes, levies and insurance contributions in the Russian Federation.
Section II. Taxpayers, Levy Payers and Payers of Insurance Contributions. Tax Agents. Representation in Tax Affairs
Section II of Part One of the Tax Code (pdf, 401 KB) covers the following subject areas:
  • Taxpayers, levy payers and payers of insurance contributions, and their rights and obligations
  • Consolidated groups of taxpayers, regional investment projects and CFCs
  • Participants in special investment contracts
  • The right to representation in relations governed by tax and levy legislation
Section III. Tax Authorities. Customs Authorities. Financial Authorities. Internal Affairs Bodies. Investigative Bodies. Liability of Tax Authorities, Customs Authorities, Internal Affairs Bodies and Investigative Bodies and of Their Officials
Section III of Part One of the Tax Code (pdf, 183 KB) includes provisions on tax authorities, internal affairs bodies and investigative bodies in the Russian Federation, and their rights and obligations.
Section IV. General Rules Concerning the Fulfilment of Obligations to Pay Taxes, Levies and Insurance Contributions
Section IV of Part One of the Tax Code (pdf, 607 KB) governs the following areas:
  • Object of taxation
  • Fulfilment of obligations to pay taxes and levies
  • Alteration of the time limits for the payments, penalties and fines
  • Demand for payment of a tax, a levy and insurance contributions
  • Means of ensuring the fulfilment of obligations to pay taxes, levies and insurance contributions
  • Crediting or refund of overpayments
Section V. Tax Declaration and Tax Control
Section V of Part One of the Tax Code (pdf, 511 KB) contains general provisions concerning tax declarations and tax control.
Section V.1. Interdependent Persons and Multinational Groups of Companies. General Provisions Concerning Prices and Taxation. Tax Control in Connection with the Conclusion of Transactions Between Interdependent Persons. Pricing Agreement. Documentation for Multinational Groups of Companies
Section V.1 of Part One of the Tax code (pdf, 435 KB) prescribes general rules relating to:
  • Interdependent persons and tax rules applicable to transactions between such persons
  • Controlled transactions, submission of documentation for multinational groups of companies, CbCR
  • Tax control and pricing agreements
Section V.2. Tax Control in the Form of Tax Monitoring
Section V.2 of Part One of the Tax Code (pdf, 187 KB) lays down rules and procedures relating to tax monitoring conducted by the tax authorities.
Section VI. Tax Offences and Liability for the Commission Thereof
Section VI of Part One of the Tax Code (pdf, 321 KB) provides a general definition of a tax offence and lists the various types of offences and associated penalties. It also deals with violations by banks of their obligations under tax law and related sanctions.
Section VII. Appealing Against Acts of Tax Authorities and Actions or Inaction of Their Officials
Section VII of Part One of the Tax Code (pdf, 170 KB) governs the procedures for appealing against decisions of tax authorities and the actions or inaction of tax officials. It sets out the time limits for the filing and consideration of an appeal.
Section VII.1. Performance of International Agreements of the Russian Federation on Taxation Issues And Mutual Administrative Assistance In Tax Matters
Section VII.1 of Part One of the Tax Code (pdf, 325 KB) lays down provisions on the automatic exchange of financial information and CbCR in accordance with international agreements of the Russian Federation.

Part 2

Section VIII. Federal Taxes
Section VIII of Part Two of the Tax Code (pdf, 4.3 MB) covers federal taxes, namely VAT, excise duty, personal income tax, profits tax, levies for the use of fauna and aquatic resources, water tax, state duty, tax on additional income from hydrocarbon extraction and mineral extraction tax.
Section VIII.1. Special Tax Regimes
Section VIII.1 of Part Two of the Tax Code (pdf, 602 KB) governs special tax regimes, including the unified agricultural tax, the simplified taxation system, the unified tax on imputed income, taxation under PSAs and the licence-based taxation system.
Section IX. Regional Taxes and Levies
Section IX of Part Two of the Tax Code (pdf, 315 KB) is dedicated to regional taxes and levies, which include transport tax, gaming tax and corporate property tax.
Section X. Local Taxes and Levies
Section X of Part Two of the Tax Code (pdf, 293 KB) deals with local taxes and levies, namely land tax, personal property tax and the trade levy.
Section XI. Insurance Contributions in the Russian Federation
Section XI of Part Two of the Tax code (pdf, 325 KB) covers all aspects of the calculation of insurance contributions, including the rates of contributions and the procedure for paying them.

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