Tax Code establishes the legal foundations of the national tax system. It defines the structure and types of taxes (federal, regional, and local), the principles governing taxation, and the roles and relationships between taxpayers, tax agents, and tax authorities. The Code emphasizes legality, equality, and non-discrimination in taxation, ensuring that tax obligations are applied uniformly while respecting constitutional rights and maintaining the integrity of the country’s unified economic space. The Code also regulates tax administration procedures, including taxpayer registration, calculation of the tax base, determination of tax periods, and rules for filing, payment, and refunds. It specifies the powers and responsibilities of tax authorities, as well as procedures for audits, controls, and enforcement. In addition, it provides mechanisms for appealing decisions and resolving disputes, and it establishes liability for tax violations, including penalties for non-compliance such as late reporting or failure to pay taxes. Federal taxes and fees include: mineral extraction tax; water tax; fees for the use of wildlife and aquatic biological resources. Local taxes and fees include: land tax; trade tax; and tourist tax. Finally, the document addresses more complex aspects of taxation, including transfer pricing, controlled foreign companies, and consolidated taxpayer groups. It incorporates provisions on international tax cooperation, such as the application of double taxation treaties and exchange of financial information. The Code also ensures the protection of taxpayer confidentiality (tax secrecy), outlines responsibilities of financial institutions, and defines procedures for information sharing, offsetting overpayments, and mitigating liability, thereby supporting transparency and consistency in tax enforcement.
Russian Federation · 1998-07-31