|
No 146-FZ of July 31, 1998 Adopted by the State Duma on July 16, 1998 Approved by the Council of Federation on July 17, 1998 Part I Section 1 General Provisions Chapter 1 Legislation on Taxes and Fees and Other Regulatory Legal Acts on Taxesand Fees Article 1. Legislation of the Russian Federation, Legislation of Russian Federation Member Territories, and Regulatory Legal Acts of Representative Bodies of Local Self-Government on Taxes and Fees Article 2. Relations Regulated by Tax and Fee Legislation Article 3. Basic Principles of Tax and Fee Legislation Article 4. Normative Legal Acts of Executive Bodies, the Executive Bodies of Local Self-government Bodies and the Agencies of the Governmental Extra-budgetary Funds on Taxes and Fees Article 5. Enactment and Validity of Legislative Acts on Taxes and Fees Article 6. Lack of Correspondence Between Regulatory Legal Acts on Taxes and Fees and This Code Article 6.1. Procedure for the Calculation of Time-Limits Established by the Legislation on Taxes and Fees Article 7. Effect of International Treaties on Taxation Article 8. Concept of Tax and Fee Article 9. Parties to Relations Regulated by Legislation on Taxes and Fees Article 10. Tax Violation Proceedings Article 11. Institutions, Concepts and Terms Used in This Code Chapter 2 System of Taxes and Fees in the Russian Federation Article 12. Types of Taxes and Fees in the Russian Federation Article 13. Federal Taxes and Fees Article 14. Regional Taxes and Fees Article 15. Local Taxes and Fees Article 16. Information About Taxes and Dues Article 17. General Conditions of Imposition of Taxes and Fees Article 18. Special Types of Tax Treatment Section 2 Taxpayers and Payers of Fees. Tax Agents. Representation in Tax Legal Relations Chapter 3 Taxpayers and Payers of Fees. Tax Agents Article 19. Taxpayers and Payers of Fees Article 20. Related Persons Article 21. Rights of Taxpayers (Payers of Fees) Article 22. Guarantee and Protection of Rights of Taxpayers (Payers of Fees) Article 23. Obligations of Taxpayers (Payers of Fees) Article 24. Tax Agents Article 25. Collectors of Taxes and/or Fees Chapter 4 Representation in Relations Regulated by Legislation On Taxes and Fees Article 26. The Right to Representation in Relations Regulated by Legislation on Taxes and Fees Article 27. Legal Representative of the Taxpayer Article 28. Actions (Inaction) of Legal Representatives of Organizations Article 29. Authorized Representative of the Taxpayer Section 3 Tax Authorities. Tax Police. Liability of Tax Authorities, Customs Authorities, Tax Policeand Their Officials Chapter 5 Tax Authorities. Tax Police. Liability of Tax Authorities, Customs Authorities, TaxPolice Bodies and Their Officials Article 30. Tax Authorities in the Russian Federation Article 31. The Rights of the Tax Bodies Article 32. Duties of the Tax Bodies Article 33. Duties of Officials of the Tax Bodies Article 34. The Authorities of Customs Bodies and Duties of Customs Officials with Respect to Taxes and Fees Article 34.1. The Powers of the Agencies of the Governmental Extra-budgetary Funds Article 35. Liability of Tax Bodies, Customs Bodies, the Agencies of the Governmental Extra-budgetary Funds and Also Their Officials Chapter 6 Tax Police Bodies Article 36. Powers of Internal Affairs Bodies Article 37. Liabilities of the Internal Affairs Bodies and Their Officials Section 4 General Rules on the Fulfillment of the Obligation to Pay Taxes and Fees Chapter 7 Objects of Taxation Article 38. Object of Taxation Article 39. Realization [Sale] of Goods, Works (Services) Article 40. Principles for Determining the Price of Goods (Works, Services) Article 41. Principles of Determining Income Article 42. Income from Sources Inside and Outside the Russian Federation Article 43. Dividends and Interest Chapter 8 Fulfillment of the Obligation to Pay Taxes and Fees Article 44. Emergence, Alteration and Termination of Obligation for Payment of a Tax or Fee Article 45. Fulfillment of an Obligation to Pay a Tax or a Duty Article 46. Collection of Taxes, Duties, and Penalty Interest from Bank Accounts of Institutional Taxpayers (Payers of Fees) or Institutional Tax Agents Article 47. Collection of Taxes at the Expense of Property of Institutional Taxpayers or Institutional Tax Agents Article 48. Collection of Taxes, Fees or Interest from Property of an Individual Taxpayer or Tax Agent or Natural Person Article 49. Fulfillment of Obligation to Pay Taxes and Fees in the Event of Liquidation Article 50. Fulfillment of Obligations to Pay Taxes and Fees in the Event of Re-Organization of a Legal Entity Article 51. Fulfillment of Obligations to Pay Taxes and Fees of a Missing or Disabled Natural Person Article 52. Tax Assessment Procedure Article 53. Tax Base and Tax Rates Article 54. General Issues of Tax Base Assessment Article 55. Tax Period Article 56. Establishment and Use of Benefits Regarding Taxes and Fees Article 57. Deadlines for Paying Taxes and Fees Article 58. Procedure for Paying Taxes and Fees Article 59. Write-off of Bad Debts on Taxes and Fees Article 60. Obligations of Banks on the Execution of Orders to Remit Taxes and Fees, and Decisions to Collect Taxes and Fees Chapter 9 Changes in Deadlines for Payment of Taxes and Fees Article 61. General Terms for Changing the Deadline for Paying Taxes or Fees and Penalties Article 62. Circumstances Ruling out Changes in the Deadline for Tax Payment Article 63. Bodies Authorized to Make Decisions to Change the Deadline for Paying Taxes or Fees Article 64. Procedure and Conditions for Allowing Tax Deferment or Payment of Tax and Charge by Instalments Article 65. Procedure and Conditions for Granting Tax Credit Article 66. Investment Tax Credit Article 67. Procedure and Conditions of Granting Investment Tax Credits Article 68. Termination of Operation of Deferment, Payment by Instalments, Tax Credit or Investment Tax Credit Chapter 10 Demand to Pay Taxes and Fees Article 69. Demand to Pay a Tax or Fee Article 70. Deadlines for Presenting a Demand to Pay a Tax or Fee Article 71. Consequences of Changing an Obligation to Pay a Tax or Fee Chapter 11 Methods of Enforcement of Obligations Relating to Payment of Taxes and Fees Article 72. Methods of Enforcement of Obligations Relating to Payment of Taxes/Charges Article 73. Property Pledge Article 74. Guarantee Article 75. Penalty Interest Article 76. The Suspension of Transactions on the Accounts of a Taxpaying Organization, an Organization Acting as a Tax Agent, an Organization Paying the Due or a Taxpaying Individual Entrepreneur Article 77. Attachment of Property Chapter 12 Offset and Refund of Overpaid or Over Collected Amounts Article 78. Offset or Refund of Overpaid Amount of Tax, Fee, and Also Penalty Interest Article 79. Refund of Overpaid Tax or Charge Section 5 Tax Reports and Tax Control Chapter 13 Tax Reports Article 80. Tax Return Article 81. Making Amendments and Additions to Tax Return Chapter 14 Tax Control Article 82. Forms of Exercising Tax Control Article 83. Registration of organisations and natural persons Article 84. The procedure for registration and deregistration of organisations and natural persons. Identification number of the tax payer Article 85. Authorities, institutions, organisations and officials are obliged to provide the tax bodies with the information relating to the registration of taxpayers Article 86. Duties of Banks with Regard to Taxpayer Registration Article 86.1. Deleted Article 86.2. Deleted Article 86.3. Deleted Article 87. Tax Checks Article 87.1. Deleted Article 88. Documentary Tax Audit Article 89. On-site Tax Audit Article 90. Participation of a Witness Article 91. Access to Grounds or Premises by Tax Officials for the Purposes of Exercising Tax Control Article 92. Examination Article 93. Requests for Documents Article 94. Seizing Documents and Other Objects Article 95. Expert Examination Article 96. Recruiting a Specialist for Assisting in Exercising Tax Control Article 97. Participation of an Interpreter Article 98. Attesting Witnesses Article 99. General Requirements for Protocols of Tax Control Proceedings Article 100. Reporting On-site Audit Results Article 101. Proceedings in a Case of Tax Offences Committed by a Taxpayer, a Fee Payer or by a Tax Agent (Rendering a Decision on the Results of Examination of Audit Materials) Article 101.1. Proceedings in the Case of the Code-stipulated Breaches of the Legislation on Taxes and Fees, Committed by Persons Who Are Not Taxpayer, Duty Payers or Tax Agents Article 102. Taxpayer Confidentiality Article 103. Inadmissibility of Causing Unlawful Damage While Exercising Tax Control Article 104. Statement of Claim for Collecting a Tax Sanction Article 105. Hearing of Cases and Execution of Rulings to Collect Tax Sanctions Section 6 Tax Offenses and Liability for Committing Them Chapter 15 General Provisions on Liability for Committing Tax Offenses Article 106. Concept of a Tax Offense Article 107. Persons Liable for Committing Tax Offenses Article 108. General Conditions of Holding [Taxpayers] Liable for Committing Tax Offenses Article 109. Circumstances Which Rule out the Possibility of Holding a Person Liable for Committing a Tax Offense Article 110. Forms of Guilt of Committing a Tax Offense Article 111. Circumstances Ruling Out the Guilt of a Person in Committing a Tax Offense Article 112. Attenuating and Aggravating Circumstances for Committing a Tax Offense Article 113. Statute of Limitations for Tax Offenses Article 114. Tax Sanctions Article 115. Statute of Limitations on Collecting Tax Sanctions Chapter 16 Types of Tax Offenses and Liability for Committing Them Article 116. Failure to Meet the Deadline for Registering with a Tax Authority Article 117. Avoidance of Registration with a Tax Authority Article 118. Failure to Meet the Deadline for Reporting the Opening of a Bank Account Article 119. Non-submission of a Tax Declaration Article 120. Failure to Comply with the Rules for Accounting for Income, Expenditure and Objects of Taxation Article 121. Deleted Article 122. Failure to Pay the Full Amount of Taxes Due Article 123. Failure of a Tax Agent to Fulfill the Duty of Withholding and Remitting Taxes Article 124. Unlawful Denial of Access to Grounds or Premises to a Tax Official, Customs Agency or Agency of the Governmental Extra-budgetary Fund Article 125. Failure to Comply with the Regulations of Tenancy, Use and Disposal of Attached Property Article 126. Non-Provision to a Tax Authority of Information Necessary for the Exercise of Tax Control Article 127. Deleted Article 128. Liability of a Witness Article 129. Refusal of an Expert, Interpreter or Specialist to Assist in a Tax Audit, Presentation of a Fraudulent Opinion by an Expert or Fraudulent Interpretation by an Interpreter Article 129.1. Unlawful Non-dispatch of Information to a Tax Body Chapter 17 Costs Connected with Exercising Tax Control Article 130. Composition of Costs Connected With Tax Control Article 131. Payment of Amounts Due to Witnesses, Interpreters, Specialists, Experts, and Attesting Witnesses Chapter 18 Types of Violations Committed by Banks Stipulated by Legislation on Taxes andFees and Liability for Committing Them Article 132. Failure of a Bank to Comply with the Procedure for Opening an Account for a Taxpayer Article 133. Failure to Meet the Deadline for Executing an Order to Remit a Tax or Fee Article 134. Failure of a Bank to Comply with a Decision of a Tax Authority to Suspend the Accounts of a Taxpayer, Fee-payer or Tax Agent Article 135. Non-fulfilment by a Bank of a Decision on the Collection of a Tax, Fee, or Penalty Article 135.1. Non-submission to Tax Bodies of Information About the Financial and Economic Activity of Taxpaying Clients of a Bank Article 136. Procedure for Collecting Fines and Penalty Interest from Banks Section 7 Appealing Acts of Tax Authorities and Actions or Inaction on the Part of TaxOfficers Chapter 19 Procedure for Appealing Acts of Tax Authorities and Actions or Inactionon the Part of Tax Officers Article 137. Right to Appeal Article 138. Procedure for Appeals Article 139. Procedure and Deadline for Filing Appeals with Higher Tax Authorities or Higher Officials Chapter 20 Consideration of Appeals and Rendering Decisions Article 140. Consideration of Appeals by Superior Tax Authorities or Superior Officials Article 141. Consequences of Appeal Filing Article 142. Consideration of Appeals in Court Part II Section 8 Federal Taxes Chapter 21 Value-Added Tax Article 143. Taxpayers Article 144. Registration as a Taxpayer Article 145. Release from the Taxpayer Obligations Article 146. The Item of Taxation Article 147. The Place of Sale of Goods Article 148. The Place of Sale of Works (Services) Article 149. Operations Which Are Not Taxable (Exempted from Taxation) Article 150. Importation of Goods to the Territory of the Russian Federation Not Taxable (Tax Exempt) Article 151. Peculiarities of Taxation When Goods are Moved Across the Customs Border of the Russian Federation Article 152. Peculiarities of Taxation When Goods Are Moved Across the Customs Border of the Russian Federation in the Absence of Customs Control and Customs Clearance Article 153. The Tax Base Article 154. The Procedure for the of Determination of the Tax Base When Selling Goods (Works, Services) Article 155. Peculiarities of Determination of Tax Base for a Contract of Financing with the Assignment of a Monetary Claim or an Assignment of Claim (Cession) Article 156. Peculiarities of Determination of Tax Base by Taxpayers Receiving an Income on the Basis of Contracts of Delegation, Contracts of Commission Agency or Agency Contracts Article 157. Peculiarities of Determination of Tax Base and Peculiarities of Payment of Tax upon the Accomplishment of Carriage and Sale of International Communications Services Article 158. Peculiarities of Determination of Tax Base in Case of Sale of an Enterprise as a Whole Property Complex Article 159. The Procedure for the Determination of Tax Base When Performing Operations on the Transfer of Goods (Performance of Works, Rendering of Services) for Own Needs and the Execution of Civil and Erection Works for One's Own Consumption Article 160. The Procedure for Determination of Tax Base When Importing Goods to the Customs Territory of the Russian Federation Article 161. Peculiarities of Determination of Tax Base by Tax Agents Article 162. Peculiarities of Determination of Tax Base Taking into Account Amounts Associated with Settlements for the Payment for Goods (Works, Services) Article 163. Tax Period Article 164. Tax Rates Article 165. The Order of Confirmation of the Right to Receive Reimbursements in Case of Taxation at the 0 per cent tax rate Article 166. The Order of Calculation of the Tax Article 167. The Moment of Determining the Tax Base, When Selling (Transferring) Goods (Works and Services) Article 168. The Amount of Tax Presented by the Vendor to the Buyer Article 169. The Invoice Article 170. The Order of Referring Tax Amounts to the Costs of Production and Sale of Goods (Works, Services) Article 171. Tax Deductions Article 172. The Order of Application of Tax Deductions Article 173. The Amount of Tax Payable to the Budget Article 174. The Order and Terms of Payment of Tax to the Budget Article 175. Deleted Article 176. The Order of Tax Reimbursement Article 177. The Terms and Order of Payment of Tax in Case of Import of Goods to the Customs Territory of the Russian Federation Article 178. Deleted Chapter 22 Excise Taxes Article 179. Taxpayers Article 179.1. Certificates of Registration of a Person Concluding Transactions in Petroleum Products Article 180. Features of Execution of the Duties of Taxpayer Within the Framework of a Contract of Simple Partnership (Contract on Joint Activity) Article 181. Excisable Goods Article 182. Tax Basis Article 183. Operations Which Are Not Taxable (Exempt From Taxation) Article 184. The Peculiarities of Relieving from Taxation in the Event of Sale of Excisable Goods to Territories Outside of the Territory of the Russian Federation Article 185. Features of Taxation in Case of Movement of Excisable Goods Across the Customs Border of the Russian Federation Article 186. Features of Levying of Excise Tax on Excisable goods moved Across the Customs Border of the Russian Federation in the Absence of Customs Control and Customs Registration Article 187. Determination of the Tax Base in Case of the Sale (Transfer) or in the Receipt of Excisable Goods Article 188. Deleted Article 189. The Increase of the Tax Base in Case of Sale of Excisable Goods Article 190. The Peculiarities of Tax Base Assessment in the Case of Accomplishment of Transactions in Excisable Goods through the Use of Different Tax Rates Article 191. Determination of Tax Base in Case of Import of Excisable Goods to the Customs Territory of the Russian Federation Article 192. Tax Period Article 193. Tax Rates Article 194. The Order of Calculation of Excise Tax Article 195. Determining the Date of Sale (Transfer) or Receipt of Excisable Goods Article 196. The Taxation Regimes Concerning Alcoholic Products Article 197. Tax Warehouse Treatment Article 197.1. Tax Check-Points Article 198. The Amount of Excise Tax Charged by the Seller to the Buyer Article 199. The Procedure for Referring Excise Tax Amounts Article 200. Tax Deductions Article 201. The Procedure for Tax Deductions' Application Article 202. Payable Excise Tax Amount Article 203. The Refundable Amount of Excise Tax Article 204. The Term and Procedure for Payment of the Excise Tax at the Accomplishment of Transactions in Excisable Goods Article 205. The Terms and Procedure of Payment of Excise Tax When Importing Excisable Goods to the Customs Territory of the Russian Federation Article 206. Deleted Chapter 23 Personal Income Tax Article 207. Taxpayers Article 208. Incomes From Sources in the Russian Federation and Incomes from Sources Outside the Russian Federation Article 209. The Item of Taxation Article 210. The Tax Base Article 211. Features of the Determination of the Tax Base When Receiving Incomes in Kind Article 212. Features of the Determination of the Tax Base When Receiving Incomes in the Form of Material Benefit Article 213. Features of the Determination of the Tax Base on Insurance Contracts and Non-State Pension Insurance Contracts Article 214. Specifics in the Payment of Tax on the Profits of Natural Persons with Respect to Incomes from Share Participation in an Organisation Article 214.1. The Peculiarities of Determining Tax Base, Calculating and Paying the Tax on Incomes under Transactions in Securities and the Transactions in Time Deal Instruments of Which the Base Asset Is Securities Article 215. Features of the Determination of Incomes of Specific Categories of Foreign Citizens Article 216. The Tax Period Article 217. Non-Taxable Incomes (Exempt from Taxation) Article 218. Standard Tax Deductions Article 219. Social Tax Deductions Article 220. Property Tax Deductions Article 221. Professional Tax Deductions Article 222. Authorities of Legislative (Representative) Bodies of the Constituent Entities of the Russian Federation in the Establishment of Social and Property Deductions Article 223. The Date of Actual Receipt of Income Article 224. Tax rates Article 225. The Order of Calculation of Tax Article 226. Features of Calculation of Tax by Tax Agents. The Order and Terms of Payment of Tax by Tax Agents Article 227. Features of Calculation of Amounts of Tax by Individual Entrepreneurs and Other Persons Engaged in Private Practice. The Order and Terms of Payment of Tax, and the Order and Terms of Payment of Advance Payments by Said Persons Article 228. Features of Calculation of Tax Concerning Certain Types of Incomes. The Order of Payment of Tax Article 229. The Tax Declaration Article 230. Enforcement of Provisions of the Present Chapter Article 231. Tax Collection and Refund Procedure Article 232. Avoidance of Double Taxation Article 233. Final Provisions Chapter 24 Uniform Social Tax (the Contribution) Article 234. General Provisions Article 235. Taxpayers Article 236. Object of Taxation Article 237. Tax Base Article 238. Amounts Which Are Not Taxable Article 239. Tax Benefits Article 240. Tax Period and Accounting Period Article 241. Tax Rates Article 242. Determining the Date of Disbursements and Other Rewards (Receipt of Incomes) Article 243. Procedure for the Calculation of, Procedure and Term for the Payment of the Tax by Taxpayers Being Employers Article 244. Calculation Procedure, the Procedure and Term for the Payment of the Tax by Taxpayers Not Being Employees Article 245. Peculiarities of Tax Calculation and Payment by Specific Categories of Taxpayers Chapter 25 Tax on Organisations' Profit Article 246. Tax Payers Article 247. Object of Taxation Article 248. Procedure for Defining Incomes. Classification of Incomes Article 249. Incomes from Sale Article 250. Extra-Sale Incomes Article 251. Incomes Not Recorded When Defining the Tax Base Article 252. Outlays. Grouping of the Outlays Article 253. Outlays Involved in Production and Sale Article 254. Material Outlays Article 255. Outlays on the Remuneration of Labour Article 256. Depreciated Property Article 257. Procedure for Determining the Cost of the Depreciated Property Article 258. Depreciation Groups. Specifics of Including the Depreciated Property into the Composition of the Depreciation Groups Article 259. Methods and Procedure for Calculating the Sums of Depreciation Article 260. Outlays on the Repairs of Fixed Assets Article 261. Outlays on the Development of Natural Resources Article 262. Outlays on Scientific Studies and (or) on Research and Development Works Article 263. Outlays on the Obligatory and Voluntary Insurance of Property Article 264. Other Outlays Involved in the Production and (or) Sale Article 265. Extra-Sale Outlays Article 266. Outlays on Setting Up Reserves Against Risky Debts Article 267. Outlays on Setting Up a Reserve for the Guarantee Repairs and Guarantee Servicing Article 268. Specifics in Defining the Outlays in the Sale of Goods Article 269. Specifics of Referring Interest on Debt Liabilities to Outlays Article 270. Outlays Not Recorded for the Purposes of Taxation Article 271. Procedure for Recognising Incomes When Using the Calculation Method Article 272. Procedure for Recognising the Outlays When Using the Calculation Method Article 273. Procedure for Defining the Incomes and Outlays Using the Cash Method Article 274. Tax Base Article 275. Specifics in Defining the Tax Base on the Incomes Derived from the Share Participation in Other Organisations Article 275.1. Specifics of Determining the Tax Base by the Taxpayers Exercising the Activities Connected with the Use of Objects Belonging to Auxiliary Works and Services Article 276. Specifics of Defining the Tax Base of Participants in an Agreement on the Trust Management of Property Article 277. Specifics in Defining the Tax Base on the Incomes Derived When Handing over Property to the Authorized (Pooled) Capital (Fund) of an Organization Article 278. Specifics in Defining the Tax Base for Incomes Received by Participants in a Contract of Simple Partnership Article 279. Specifics in Defining the Tax Base in Cases of Cession (Transfer) of the Right of Claim Article 280. Specifics in Defining the Tax Base on Transactions with Securities Article 281. Specifics in Defining the Tax Base for Transactions in State and Municipal Securities Article 282. Specifics in Defining the Tax Base for REPO Deals in Securities Article 283. Transfer of Losses to the Future Article 284. Tax Rates Article 285. Tax Period and Reporting Period Article 286. Procedure for the Calculation of Tax and Advance Payments Article 287. Time Terms and Procedure for the Payment of Tax, and of Tax in the Form of Advance Payments Article 288. Specifics in the Calculation and Payment of Tax by Tax Payers Who Have Set Apart Subdivisions Article 289. Tax Declaration Article 290. Specifics in Defining Banks' Incomes Article 291. Specifics in Defining Banks' Outlays Article 292. Outlays on Forming Banks' Reserves Article 293. Specifics in Defining the Incomes of Insurance Institutions (Insurers) Article 294. Specifics in Defining the Outlays of Insurance Institutions (Insurers) Article 295. Specifics in Determining the Incomes of Non-State Pension Funds Article 296. Specifics in Defining the Outlays of Non-State Pension Funds Article 297. Specifics in Defining the Outlays by Organisations of Consumer Cooperation Article 298. Specifics in Defining the Incomes of Professional Securities Market Traders Article 299. Specifics in Defining the Outlays of Professional Securities Market Traders Article 300. Outlays Made on Creating Reserves Against Devaluation of Securities by Professional Securities Market Traders Engaged in Dealer's Activity Article 301. Futures Deals. Specifics in Taxation Article 302. Specifics in the Formation of the Tax Payer's Incomes and Outlays on Transactions with the Financial Instruments of Futures Deals Circulated on the Organised Market Article 303. Specifics in the Formation of the Tax Payer's Incomes and Outlays on Operations with the Financial Instruments of Futures Deals Not Circulated on the Organised Market Article 304. Specifics in Defining the Tax Base on Operations with the Financial Instruments of Futures Deals Article 305. Specifics in the Evaluation of Operations with the Financial Instruments of Futures Deals for the Purposes of Taxation Article 306. Specifics in the Taxation of Foreign Organisations. Permanent Representation of a Foreign Organisation Article 307. Specifics in the Taxation of Foreign Organisations Performing an Activity Through a Permanent Representation in the Russian Federation Article 308. Specifics in the Taxation of Foreign Organisations if the Activity Is Performed on a Construction Site Article 309. Specifics in the Taxation of Foreign Organisations Not Performing an Activity Through a Permanent Representation in the Russian Federation but Deriving Incomes from the Sources in the Russian Federation Article 310. Specifics in the Calculation and Payment of Tax on the Incomes Derived by a Foreign Organisation from Sources in the Russian Federation Withheld by the Tax Agent Article 311. Elimination of Double Taxation Article 312. Special Provisions Article 313. Tax Records. General Provisions Article 314. Analytical Tax Recording Registers Article 315. Procedure for Making the Calculation of the Tax Base Article 316. Procedure for the Tax Recording of the Incomes from Sales Article 317. Procedure for Tax Recording of Individual Kinds of Extra-Sales Incomes Article 318. Procedure for Defining the Sum of the Outlays on Production and Sale Article 319. Procedure for Estimating the Residuals of Incomplete Production and of Those of Finished and Shipped Products Article 320. Procedure for Defining the Outlays on Commercial Transactions Article 321. Specifics in Keeping the Tax Records by Organisations Set Up in Conformity with the Federal Laws Regulating the Activity of These Organisations Article 321.1. Specifics in Keeping Tax Records by Budgetary Institutions Article 322. Specifics in Organising the Tax Recording of Depreciated Property Article 323. Specifics in Keeping the Tax Records of Operations with Depreciable Property Article 324. Procedure for Keeping Tax Records on the Outlays on Repairs of Fixed Assets Article 324.1. Procedure for Accounting Outlays on Forming the Reserve for Forthcoming Outlays on Payment of Leaves and the Reserve for Payment of Bonuses for Long Service Article 325. Procedure for Keeping Tax Records on the Development of Natural Resources Article 326. Procedure for Keeping Tax Records on Futures Deals Using the Method of Calculation Article 327. Procedure for Organising Tax Recording on Futures Deals Using the Cash Method Article 328. Procedure for Keeping Tax records on Incomes (Outlays) in the Form of Interest Received on Contracts of Loan, Credit, Bank Account and Bank Deposit, as Well as of Interest on Securities and Other Debt Liabilities Article 329. Procedure for Keeping Tax Records in the Sale of Securities Article 330. Specifics in Keeping Tax Records on the Incomes and Outlays of Insurance Institutions Article 331. Specifics in Keeping Tax Records of the Bank's Incomes and Outlays Article 332. Specifics in Keeping Tax Records on the Incomes and Outlays in the Execution of Contracts on Trust Management of Property Article 333. Specifics in Keeping Tax Records on the Incomes and Outlays in REPO Deals with Securities Chapter 25.1 Fees for the Use of Fauna Objects and for the Use of AquaticBiological Resource Objects Article 333.1. Payers of the Fees Article 333.2. The Objects of Assessment Article 333.3. Fee Rates Article 333.4. Procedure for Calculating the Fees Article 333.5. Procedure and Term for the Payment of the Fees. Procedure for Entering the Fees Article 333.6. Procedure for Licensors to Provide Information Article 333.7. Procedure for Organisations and Individual Entrepreneurs to Provide Information. The Setoff or Refund of Fee Amounts Relating to Unrealised Licences (Permits) Chapter 26 The Mineral Resource Recovery Tax Article 334. Taxpayers Article 335. Registration as a Taxpayer of the Mineral Resource Recovery Tax Article 336. Tax Basis Article 337. Recovered Mineral Resources Article 338. Tax Base Article 339. Procedure for Determining the Quantity of a Recovered Mineral Resource Article 340. Procedure for Valuating Recovered Mineral Resources When Tax Base Is Calculated Article 341. Tax Period Article 342. Tax Rate Article 343. Procedure for Calculating and Paying the Tax Article 344. Terms for Payment of Tax Article 345. Tax Return Article 346. Deleted Section 8.1 Special Tax Regimes Chapter 26.1 A Taxation System for Agricultural Producers(Uniform Agricultural Tax) Article 346.1. The General Terms for Application of the Taxation System for Agricultural Producers (Uniform Agricultural Tax) Article 346.2. Taxpayers Article 346.3. Order and Terms of Switching Over to Payment of the Uniform Agricultural Tax and of Returning to the General Taxation Procedure Article 346.4. Object of Taxation Article 346.5. Procedure for Determining and Recognizing Incomes and Expenditures Article 346.6. Tax Base Article 346.7. Tax Period. Report Period Article 346.8. Tax Rate Article 346.9. Procedure for Estimating and Paying the Uniform Agricultural Tax. Entry of the Amount of the Uniform Agricultural Tax Article 346.10. Tax Declaration Chapter 26.2 The Simplified Taxation System Article 346.11. General Provisions Article 346.12. Tax Payers Article 346.13. Procedure and Conditions for the Start and the Termination of Application of the Simplified Taxation System Article 346.14. Objects of Taxation Article 346.15. Procedure for Defining Incomes Article 346.16. Procedure for Determining the Outlays Article 346.17. Procedure for Recognizing the Incomes and the Outlays Article 346.18. Tax Base Article 346.19. Tax Period. Reporting Period Article 346.20. Tax Rates Article 346.21. Procedure for the Computation and the Payment of the Tax Article 346.22. Entry of the Sums of the Tax Article 346.23. Tax Declaration Article 346.24. Tax Recording Article 346.25. Specifics in the Computation of the Tax Base in Transition from the General Regime of Taxation to the Simplified Taxation System, and from the Simplified Taxation System to the General System of Taxation Chapter 26.3 Taxation System in the Form of the Uniform Tax on theImputed Income for the Individual Kinds of Activity Article 346.26. General Provisions Article 346.27. Basic Concepts, Used in this Chapter Article 346.28. Tax Payers Article 346.29. Object of Taxation and the Tax Base Article 346.30. Tax Period Article 346.31. Tax rate Article 346.32. Procedure and Time Terms for the Payment of the Uniform Tax Article 346.33. Entry of the Sums of Uniform Tax Chapter 26.4 Taxation System, When Implementing Agreementsof Products' Sharing Article 346.34. Principal Concepts Used in This Chapter Article 346.35. General Provisions Article 346.36. Taxpayers and Payers of Fees, When Implementing Agreements. Authorized Representatives of Taxpayers and Payers of Fees Article 346.37. Specifics of Determining the Tax Base, of Estimating and Paying the Natural Resources Extraction Tax, When Implementing Agreements Article 346.38. Specifics of Determining the Tax Base, of Calculating and Paying the Profit Tax of Organizations, When Implementing Agreements Article 346.39. Specifics of Paying the Value-Added Tax, When Implementing Agreements Article 346.40. Specifics of Submitting Tax Declarations, When Implementing Agreements Article 346.41. Specifics of Registering Taxpayers, When implementing Agreements Article 346.42. Specifics of Conducting Visiting Tax Inspections, When Implementing Agreements Section 9 Regional Taxes and Fees Chapter 27 Sales Tax Article 347. General Provisions Article 348. Taxpayers Article 349. Tax Basis Article 350. The Transactions Not Subject to Taxation (Relieved from Taxation) Article 351. Tax Base Article 352. Tax Period Article 353. Tax Rate Article 354. Procedure for Calculating the Tax Article 355. The Peculiarities of Calculating and Paying the Tax at the Place of Location of Isolated Units of the Organisation Chapter 28 Transport Tax Article 356. General Provisions Article 357. Tax Payers Article 358. Object of Taxation Article 359. Tax Base Article 360. Tax Period Article 361. Tax Rates Article 362. Procedure for Computing the Tax Article 363. Procedure and Time Terms for Paying the Tax Chapter 29 Gambling Business Tax Article 364. The Terms Used in the Present Chapter Article 365. Taxpayers Article 366. Tax Basis Article 367. Tax Base Article 368. Tax Period Article 369. Tax Rates Article 370. Tax Calculation Procedure Article 371. Procedure and Term for Payment of the Tax Chapter 30 Tax on the Property of Organisations Article 372. General Provisions Article 373. Taxpayers Article 374. Object of Taxation Article 375. Tax Base Article 376. Procedure for Assessing the Tax Base Article 377. The Peculiarities of Assessing the Tax Base within the Framework of a Contract of Simple Partnership (Contract of Joint Activity) Article 378. The Peculiarities of Taxation of Property Placed in Trust Administration Article 379. The Tax Period. The Accounting Period Article 380. The Tax Rate Article 381. Tax Privileges Article 382. Procedure for Calculating the Amount of Tax and the Amounts of Advance Tax Payment Article 383. Procedure and Term for the Payment of Tax and Advance Tax Payments Article 384. The Peculiarities of Calculation and Payment of the Tax at the Location of the Organisation's Solitary Units Article 385. The Peculiarities of Calculation and Payment of the Tax on Immovable Property Items Located outside the Organisation's Location or outside Its Solitary Unit's Location Article 386. The Tax Return Taken from http://www.russian-tax-code.com/ |