Codes of the Russian Federation


26th of May 2013

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 customs tariffs.