Tax Code of the Russian Federation
Kluwer Law International (Publisher)
Published on 1. May 1998
192 pages
978-90-411-8039-1 (ISBN)
Description
Adoption and implementation of Part One of the Russian Tax Code constitutes a significant step forward in the direction of reforming Russian tax legislation in the interests of a transition to a market economy. It is considered as the 'General Part' of the Tax Code, with the 'Special Part' yet to come. This expert translation by W.E. Butler contains amendments to the Tax Code current to 1 September 1999.
In comparison with the chaotic body of legislation which this part of the Tax Code replaces, it is far more conceptual in character, subjecting the Russian Law of Taxation for the first time to the general principles and practices of the codification evident in the other principal branches of Russian law. The terminology of the Tax Code is also brought closer to the mainstream of Russian legal concepts. A glossary prepared on the basis of the Tax Code appears at the end of the volume.
In comparison with the chaotic body of legislation which this part of the Tax Code replaces, it is far more conceptual in character, subjecting the Russian Law of Taxation for the first time to the general principles and practices of the codification evident in the other principal branches of Russian law. The terminology of the Tax Code is also brought closer to the mainstream of Russian legal concepts. A glossary prepared on the basis of the Tax Code appears at the end of the volume.
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William Butler
Tax Code of the Russian Federation
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05/1998
1st Edition
Kluwer Law International
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Content
- Cover
- Half Title Page
- Title Page
- Copyright Page
- Table of Contents
- INTRODUCTION
- Section I. General Provisions
- Chapter 1. Legislation on Taxes and Charges and Other Normative Legal Acts on Taxes and Charges
- Article 1. Legislation of Russian Federation on Taxes and Charges, Legislation of Subjects of Russian Federation on Taxes and Charges, Normative Legal Acts of Representative Agencies of Local Self-Government on Taxes and Charges
- Article 2, Relations Regulated by Legislation on Taxes and Charges
- Article 30 Basic Principles of Legislation on Taxes and Charges
- Article 4, Normative Legal Acts of Agencies of Executive Power, Executive Agencies of Local Self-Government, and Agencies of State Extrabudgetary Funds on Taxes and Charges
- Article 5. Operation of Acts of Legislation on Taxes and Charges in Time
- Article 6, Nonconformity of Normative Legal Acts on Taxes and Charges to Present Code
- Article 6. Procedure for Calculation of Periods Established by Legislation on Taxes and Charges
- Article 7. Operation of International Treaties With Regard to Questions of Taxation
- Article 8. Concept of Tax and Charge
- Article 9. Participants of Relations Regulated by Legislation on Taxes and Charges
- Article 10, Procedure for Proceedings in Cases Concerning Tax Violations
- Article 11, Institutes, Concepts, and Terms Used in Present Code
- Chapter 2. System of Taxes and Charges in Russian Federation
- Article 12. Types of Taxes and Charges in Russian Federation
- Article 13. Federal Taxes and Charges
- Article 14. Regional Taxes and Charges
- Article 15. Local Taxes and Charges
- Article 16. Information on Taxes and Charges
- Article 17. General Conditions of Establishment of Taxes and Charges
- Article 18. Special Tax Regimes
- Section II. Taxpayers and Payers of Charges. Tax Agents. Representation in Tax Relations
- Chapter 3. Taxpayers and Payers of Charges, Tax Agents
- Article 19. Taxpayers and Payers of Cherges
- Article 20, Inter-Dependent Persons
- Article 21. Rights of Taxpayers (or Payers of Charges)
- Article 22. Ensuring and Defence of Rights of Taxpayers (or Payers of Charges)
- Article 23. Duties of Taxpayers (or Payers of Chargers)
- Article 24. Tax Agents
- Article 25. Collectors of Taxes and/or Charges
- Chapter 4. Representation in Relations Regulated by Legislation on Taxes and Charges
- Article 26. Right to Representation in Relations Regulated by Legislation on Taxes and Charges
- Article 27. Legal Representative of Taxpayer
- Article 28. Actions (or Failure to Act) of Legal Representatives of Organisation
- Article 29. Empowered Representative of Taxpayer
- Section III. Tax Agencies. Customs Agencies. Agencies of State Extrabudgetary Funds. Tax Police Agencies. Responsibility of Tax Agencies, Customs Agencies, Agencies of State Extrabudgetary Funds, Tax Police Agencies, and Officials Thereof
- Chapter 5. Tax Agencies. Customs Agencies. Agencies of State Extrabudgetary Funds. Responsibility of Tax Agencies, Customs Agencies, Agencies of State Extrabudgetary Funds, and Officials
- Article 30. Tax Agencies in Russian Federation
- Article 31. Rights of Tax Agencies
- Article 32. Duties of Tax Agencies
- Article 33. Duties of Officials of Tax Agencies
- Article 34. Powers of Customs Agencies and Duties of Officials Thereof in Domain of Taxation and Charges
- Article 34. Powers of Agencies of State Extrabudgetary Funds
- Article 35. Responsibility of Tax Agencies, Customs Agencies, Agencies of State Extrabudgetary Funds, and also Officials Thereof
- Chapter 6. Tax Police Agencies
- Article 36. Powers of Federal Tax Police Service Agencies
- Article 37. Responsibility of Tax Police Agencies and Officials Thereof
- Section IV. General Rules for Performance of Duties With Regard to Payment of Taxes and Charges
- Chapter 7. Objects of Taxation
- Article 38. Object of Taxation
- Article 39. Realisation of Goods, Work, or Services
- Article 40. Principles of Determination of Price of Goods, Work, or Services for Purposes of Taxation
- Article 41. Principles for Determination of Revenues
- Article 42. Revenues from Sources in Russian Federation and Sources Beyond Limits of Russian Federation
- Article 43. Dividends and Interest
- Chapter 8. Performance of Duty With Regard to Payment of Taxes and Charges
- Artlcle 44. Arising, Change, and Termination of Duty With Regard to Payment of Tax of Charge
- Article 45. Performance of Duty With Regard to Payment of Tax or Charge
- Article 46. Recovery of Tax, Charge, and Also Forfeit at Expense of Monetary Means in Accounts of Taxpayer (or Payer Charges)-Organisation of Tax Agent-Organisation In Banks
- Article 47. Recovery of Tax of Charge at Expense of Other Property of Taxpayer-Organisation or Tax Agent-Organisation
- Article 48. Recovery of Tax, Charge of Forfeit at Expense of Property of Taxpayer (or Payer of Charges)-Natural Person or Tax Agent-Natural Person
- Article 49. Performance of Duty With Regard to Payment of Taxes and Charges (or Forfeits, Fines) When Liquidating Organisation
- Article 50. Performance or Duty With Regard to Payment or Taxes and Charges in Event or Reorganisation or Juridical Person
- Article 51. Performance or Duty With Regard to Payment or Taxes and Charges or Missing Natural Person or Natural Person Lacking Dispositive Legal Capacity
- Article 52. Procedure for Calculation of Tax
- Article 53. Tax Base and Tax Rate
- Article 54. General Questions of Calculation of Tax Base
- Article 55. Tax Period
- Article 56. Establishment and Use of Privileges With Regard to Taxes and Charges
- Article 57. Periods for Payment of Taxes and Charges
- Article 58, Procedure for Payment of Taxes and Charges
- Article 59. Writing Off Hopeless Debts With Respect to Taxes and Charges
- Article 60. Duties of Banks With Respect to Execution of Orders to Transfer Taxes and Charges and Decisions Concerning Recovery of Taxes and Charges
- Chapter 9. Change of Period for Payment of Tax and Charge, and Also Forfeit
- Article 61. General Conditions for Change of Period for Payment of Tax and Charge, and also Forfeit
- Article 62. Circumstances Excluding Change of Period for Payment of Tax
- Article 63. Agencies Empowered to Adopt Decisions Concerning Change of Period for Payment of Tax and Charge
- Article 64. Procedure and Conditions for Granting Deferal or Instalment System With Regard to Payment of Tax and Charge
- Article 65. Procedure and Conditions for Granting of Tax Credit
- Article 66. Investment Tax Credit
- Article 67. Procedure and Conditions for Granting Investment Tax Credit
- Article 68. Termination of Operation of Deferral, Instalment Payment, Tax Credit or Investment Tax Credit
- Chapter 10. Demand Concerning Payment of Taxes and Charges
- Article 69. Demand Concerning Payment of Taxes and Charges
- Article 70. Periods of Sending Demands Concerning Payment of Tax and Charge
- Article 71. Consequences of Change of Duty With Regard to Payment of Tax and Charge
- Chapter 11. Means of Securing Performance of Duties With Regard to Payment of Taxes and Charges
- Article 72. Means of Securing Performance of Duty With Regard to Payment of Taxes and Charges
- Article 73. Pledge of Property
- Article 74. Suretyship
- Article 75. Forfeit
- Article 76. Suspension of Operations Relating to Accounts of Taxpayer-Organisation, Tax Agent-Organisation, Payer of Charge-Organisation, or Taxpayer-Individual Entrepreneur
- Article 77. Arrest of Property
- Chapter 12. Set-Off and Refund of Excess Paid or Excess Recovered Amounts
- Article 78. Set-off or Refund of Excess Paid Amount of Tax, Charge, and Also Forfeit
- Article 79. Refund of Excess Tax, Charge, and Also Forfeit Recovered
- Section V. Tax Declaration and Tax Control
- Chapter 13. Tax Declaration
- Article 80. Tax Declaration
- Article 81. Making Additions in and Changes to Tax Declaration
- Chapter 14. Tax Control
- Article 82. Forms of Conducting Tax Control
- Article 83. Registration of Taxpayers
- Article 84. Procedure for Registration, Reregistration, and Removal from Registration. Identification Number of Taxpayer
- Article 85. Duties of Agencies Effectuating Registration of Organisations and Individual Entrepreneurs, Place of Residence, Natural Persons, Acts of Civil Status, Recording and Registration of Property and Transactions Therewith
- Article 86. Duties of Banks Connected with Registration of Taxpayers
- Article 86. Tax Control Over Expenses of Natural Person
- Article 86. Duty of Organisations or Empowered Persons Connected with Conducting of Tax Control Over Expenses of Natural Person
- Article 86. Conducting Tax Control Over Expenses of Natural Person
- Article 87. Tax Verifications
- Article 87. Tax Verifications Conducted by Customs Agencies
- Article 88. In-House Tax Verification
- Article 89. On-Site Tax Verification
- Article 90. Participation of Witness
- Article 91. Access of Officials of Tax Agencies to Territory or Premise for Conducting Tax Verification
- Article 92. Inspection
- Article 93. Demanding and Obtaining of Documents
- Article 94. Removal of Documents and Articles
- Article 95. Expert Examination
- Article 96. Enlisting Specialist to Render Assistance in Effectuation of Tax Control
- Article 97. Participation of Interpreter
- Article 98. Participation of Eye-Witnesses
- Article 99. General Requirements for Protocol Drawn Up When Performing Actions Relating to Effectuation of Tax Control
- Article 100. Formalisation of Results of Tax Verification On-Site
- Article 101. Proceedings With Regard to Case Concerning Tax Violation Committed by Taxpayer, Payer of Charge, or Tax Agent (Rendering of Decision With Regard to Results of Consideration of Materials of Verification)
- Article 101. Proceedings With Regard to Case Concerning Violations Provided for by Present Code on Legislation on Taxes and Charges Committed by Persons Who Are Not Taxpayers, Payers of Charge, or Tax Agents
- Article 102. Tax Secret
- Article 103. Inadmissibility of Causing Unlawful Harm When Conducting Tax Control
- Article 104. Petition to Sue Concerning Recovery of Tax Sanction
- Article 105. Consideration of Cases and Execution of Decisions on Recovery of Tax Sanctions
- Section VI. Tax Violations and Responsibility for Commission Thereof
- Chapter 15. General Provisions on Responsibility for Commission of Tax Violations
- Article 106. Concept of Tax Violation
- Article 107. Persons Subject to Responsibility for Commission of Tax Violations
- Article 108. General Conditions for Bringing to Responsibility for Commission of Tax Violation
- Article 109. Circumstances Excluding the Bringing of Person to Responsibility for Commission of Tax Violation
- Article 110. Forms of Guilt When Committing Tax Violation
- Article 111. Circumstances Excluding Guilt of Person in Commission of Tax Violation
- Article 112. Circumstances Mitigating and Aggravating Responsibility for Commission of Tax Violation
- Article 113. Limitation for Bringing to Responsibility for Commission of Tax Violation
- Article 114. Tax Sanctions
- Article 115. Limitation for Recovery of Tax Sanctions
- Chapter 16. Types of Tax Violations and Responsibility for Commission Thereof
- Article 116. Violation of Period for Registration in Tax Agency
- Article 117. Evasion of Registration in Tax Agency
- Article 118. Violation of Period for Submission of Information Concerning Opening and Closing of Account in Bank
- Article 119. Failure to Submit Tax Declaration
- Article 120. Flagrant Violation of Rules for Recording Revenues and Expenses and Objects of Taxation
- Article 121. Violation or Rules for Drawing Up Tax Declaration
- Article 123, Failure or Tax Agent to Fulfil Duties With Regard to Withholding and/or Transrer or Taxes
- Article 124. Illegal Obstruction of Access of Official of Tax Agency, Customs Agency, and Agency of State Extrabudgetary Fund to Territory Premise
- Article 125. Failure to Comply With Procedure for Possession, Use and/or Disposition of Property on Which Arrest Is Imposed
- Article 126. Failure to Submit Information to Tax Agency Necessary for the Effectuation of Tax Control
- Article 127. Refusal to Submit Documents and Articles Upon Request of Tax Agency
- Article 128. Responsibility of Witness
- Article 129. Refusal of Expert, Interpreter, or Specialist to Participate in Conducting of Tax Verification, Giving of Opinion Known to Be False, or Effectuation of Translation Known to Be False
- Article 129. Unlawful Failure to Communicate Information to Tax Agency
- Chapter 17. Costs Connected with Effectuation of Tax Control
- Article 130. Composition of Costs Connected with the Effectuation of Tax Control
- Article 131. Payment of Amounts Due to Witnesses, Interpreters, Specialists, Experts, and Eyewitnesses
- Chapter 18. Types of Violations by Bank of Duties Provided for Legislation on Taxes and Charges and Responsibility for Commission Thereof
- Article 132. Violation by Bank of Procedure for Opening of Account for Taxpayer
- Article 133. Violation of Period of Execution of Order Concerning Crediting of Tax or Charge
- Article 134. Failure by Bank to Execute Decision of Tax Agency on Suspension of Operations With Regard to Accounts of Taxpayer, Payer of Charge, or Tax Agent
- Article 135. Failure of Bank to Execute Decision Concerning Recovery of Tax and Charge, and Also Forfeit
- Article 135. Failure to Submit Information to Tax Agencies Concerning Financial-Economic Activity of Taxpayer-Clients of Bank
- Article 136. Procedure for Recovery of Fines and Forfeits from Banks
- Section VII. Appeal of Acts of Tax Agencies and Actions or Failure to Act of Officials Thereof
- Chapter 19. Procedure for Appeal of Acts of Tax Agencies and Actions or Failure to Act of Officials Thereof
- Article 137. Right to Appeal
- Article 138. Procedure for Appeal
- Article 139. Procedure and Periods for Filing Appeal in Superior Tax Agency or Superior Official
- Chapter 20. Consideration of Appeal and Adoption of Decision With Regard Thereto
- Article 140. Consideration of Appeal by Superior Tax Agency or Superior Official
- Article 141. Consequences of Filing Appeal
- Article 142. Consideration of Appeals Filed in Court
- Back Cover
