Legislation on taxes and fees in the Russian Federation - Taxes and taxation

5.1.3. Legislation on taxes and fees in the Russian Federation

Prior to the entry into force of part one of the USP, general principles for building the tax system in the Russian Federation, types of taxes, fees, duties and other payments, the rights, duties and responsibilities of taxpayers and tax authorities were defined in the US Act of December 27, 1991. No. 2118-1 "On the Basics of the Tax System in the Russian Federation."

The Tax Code of the Russian Federation (part one) was adopted by the State Duma of the Federal Assembly on July 16, 1998, approved by the Federation Council on July 17, 1998, signed by the US President on July 31, 1998. In accordance with Art. 1 of the Federal Law of July 31, 1998 No. 147-FZ "On the implementation of part one of the Tax Code of the Russian Federation" (with subsequent amendments), part one of the US Tax Code was enacted on January 1, 1999, with the exception of provisions for which other periods for putting into force were established by the said law. Since that date, most of the articles of the US Law "On the Basics of the Tax System in the Russian Federation", with the exception of Cl. 2, 3, Art. 18 and art. 19-21, as a result of which, until the full entry into force of the second part of the US Tax Code, only certain provisions of this Law remained in force, in particular determining the types of taxes and charges levied on the territory of the United States. From January 1, 2005, the US Law "On the Basics of the Tax System in the Russian Federation" has become invalid.

Legislation on taxes and fees in the Russian Federation is a set of legislative acts regulating the procedure and rules for the establishment, introduction, collection and cancellation of taxes and fees in the United States. The law on taxes and duties in the Russian Federation is divided into US tax and levy legislation (federal), the laws of the United States on taxes and fees (regional) and regulatory acts of representative bodies local government on local taxes and fees.

The US tax and fee law consists of the US PC and the federal laws on taxes and fees. Legislation of US entities on taxes and fees consists of the laws on taxes of US entities adopted in accordance with the US Tax Code. Normative legal acts of municipalities on local taxes and fees are accepted by representative bodies of municipalities in accordance with the US Tax Code.

The US Tax Code establishes a system of taxes and fees, as well as general principles of taxation and fees in the Russian Federation, including:

1) types of taxes and fees levied in the Russian Federation;

2) the reasons for the occurrence (change, termination) and the procedure for fulfilling duties on payment of taxes and fees;

3) the principles for establishing, enforcing and terminating previously imposed taxes of US entities and local taxes;

4 ) the rights and obligations of taxpayers, tax authorities and other parties to the relationship, regulated by the law on taxes and fees;

5) forms and methods of tax control;

6) responsibility for committing tax offenses;

7) the procedure for appealing the acts of tax authorities and actions (inaction) and their officials.

The action of the US Tax Code applies to the establishment, introduction and collection of fees in cases where this is expressly provided for by the US Tax Code.

Legislation on taxes and fees regulates the power relations on establishing, introducing and levying taxes and fees in the Russian Federation, as well as relations arising in the process of exercising tax control, appealing against acts of tax authorities, actions (inaction) of their officials and bringing to responsibility for committing a tax offense. To the relations on the establishment, introduction and collection of customs payments, as well as the appearance in the process of exercising control over the payment of customs payments, appealing against acts of customs bodies, actions (inaction) of their officials and bringing to responsibility the perpetrators, the legislation on taxes and fees is not applied, unless otherwise provided by the US Tax Code.

It is important to emphasize that before the full implementation of part two of the US Tax Code, references to the provisions of the US Tax Code were equated to references to the US Law "On the Basics of the Tax System in the Russian Federation" and separate tax laws that establish the procedure for payment of specific taxes.

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