Esheria Regulatory Atlas

Tax law in Russia

Tax administration, corporate taxation, duties, reporting, and statutory liabilities. Every result links to its stored legal text and available official source evidence.

5,993 matching statutes

• Russia

  Об утверждении форм документов, используемых налоговыми органами при осуществлении зачета и возврата суммы единого налогового платежа физического лица и формата представления заявления о возврате денежных средств, перечисленных в бюджетную систему Российской Федерации в качестве единого налогового платежа физического лица, в электронной форме

  ММВ-7-8/804@

  1 provisions

  The Federal Tax Service approves specified forms and an electronic format for refund-related tax documents, and regional FNS heads must circulate the order to lower tax authorities and ensure it is applied.

  Act or statute Open & Chat

• Russia

  О внесении изменений в приложение к приказу ФНС России от 30.11.2022 № ЕД-7-8/1134@

  ЕД-7-8/567@

  1 provisions

  The Federal Tax Service amends rules on who handles requests for tax deferrals, installments, and investment tax credits, sets a 9-day coordination period, and allows delegation of some powers.

  Act or statute Open & Chat

• Russia

  О проекте федерального закона N 424736-4 "О внесении изменений в статьи 154, 164, 165 и 172 части второй Налогового кодекса Российской Федерации"

  4812-4 ГД

  1 provisions

  The State Duma adopts a resolution to approve a tax bill in first reading, send it to several authorities, route amendments to the budget-and-tax committee within three days, and require that committee to prepare the bill for second reading.

  Regulation Open & Chat

• Russia

  Об Определении Конституционного Суда Российской Федерации от 06.12.2001 N 257-О

  ШС-6-14/163

  1 provisions

  The tax ministry says the referenced Constitutional Court decision should be used in practice, and that certain tax-code provisions cannot be applied as described.

  Act or statute Open & Chat

• Russia

  О проекте федерального закона № 77694-8 "О внесении изменений в статью 259-3 части второй Налогового кодекса Российской Федерации"

  1280-8 ГД

  1 provisions

  The State Duma adopts a draft tax bill in first reading, sends it to multiple authorities, sets a 30-day deadline for amendments to the budget and tax committee, and requires the committee to finalize the bill for second reading.

  Regulation Open & Chat

• Russia

  О дополнительных мерах по организации летнего отдыха детей и подростков в 1992 году

  2757-I

  1 provisions

  The named parliamentary commission and committee must prepare and submit proposals by 20 May 1992 to amend the tax laws so as to give the stated child-recreation tax reliefs.

  Regulation Open & Chat

• Russia

  О внесении изменения в статью 346-43 части второй Налогового кодекса Российской Федерации

  362-ФЗ

  1 provisions

  This law amends the Tax Code by adding “municipal districts” and “urban districts” to the cited provision, and it takes effect one month after official publication, but not before the first day of the next patent-tax period.

  Act or statute Open & Chat

• Russia

  О Федеральном законе от 12.02.2001 N 8-ФЗ

  ВБ-6-26/190

  1 provisions

  The ministry forwards Federal Law No. 8-FZ on changes to the gambling tax law for use in work.

  Act or statute Open & Chat

• Russia

  О внесении изменения в статью 212 части второй Налогового кодекса Российской Федерации

  150-ФЗ

  1 provisions

  This law amends Article 212 of the Tax Code and says the change applies to individual income received starting from tax period 2020.

  Act or statute Open & Chat

• Russia

  О внесении изменений в статьи 140 и 241 Уголовно-процессуального кодекса Российской Федерации

  407-ФЗ

  1 provisions

  This law changes criminal procedure rules: certain tax-crime cases may be opened only on materials sent by tax authorities, and in some cases a court may read only the introductory and operative parts of a judgment. The law takes effect on official publication.

  Act or statute Open & Chat

• Russia

  О признании утратившим силу приказа Министерства финансов Российской Федерации от 3 марта 2005 г. N 29н

  176н

  1 provisions

  The order repeals two earlier Finance Ministry orders on the water tax declaration form and filing procedure, and it starts to apply from the filing of the water tax return for Q1 2016.

  Act or statute Open & Chat

• Russia

  О создании Всероссийской государственной налоговой академии Государственной налоговой службы Российской Федерации

  1388

  1 provisions

  The government creates a tax academy, assigns it support functions for tax authorities, directs the finance ministry to fund it from 1997, and orders a state property transfer for its use.

  Regulation Open & Chat