Contents / Legislation on taxes and charges


Legislation on taxes and charges consists of the Tax Code, federal and regional laws, local regulative acts. Tax laws which had been adopted before the Tax Code came into force are valid in the part not conflicting with the Tax Code.
The Tax Code
Federal laws
Laws of Federation subjects
Local tax legal acts

The Tax Code

The Tax Code is the main legislative tax act which consists of two parts. The first part includes general definitions, lists rights and duties of taxpayers and tax authorities, sets forms and methods of tax control, establishes liability for tax offences and so on.

The second part of the Tax Code consists of chapters covering individual taxes - VAT, tax on profit and others.

Orders, instructions, guidelines of the Ministry for taxes and charges are mandatory only for the tax bodies and do not relate to tax legislative acts. Only instructions on the order of filling in tax returns are mandatory for taxpayers.

Date of enforcement of tax legislative acts

Retroactivity of legislative acts

Interpretation of unremovable doubts

Chapters of Part II of the Tax Code
  • Chapter 21 (VAT)
  • Chapter 22 (excise tax)
  • Chapter 23 (personal income tax)
  • Chapter 24 (unified social tax)
  • Chapter 25 (corporate profit tax)
  • Chapter 26 (minerals extraction tax)
  • Chapter 26.1 (unified agricultural tax)
  • Chapter 26.2 (simplified system of taxation)
  • Chapter 26.3 (unified tax on imputed income)
  • Chapter 27 (Sales tax)
  • Chapter 28 (transport tax)
Date of enforcement

Federal laws introducing amendments to the Tax Code that establish new taxes and charges, regional and local acts of tax legislation introducing new taxes (charges) take effect not earlier than January 1 of the year following the year of their adoption and not earlier than one month after their official publication.

Other legislative acts on taxes and charges come to force not earlier than upon expiry of one month after the date of their official publication and not earlier than first day of the next tax period set for the specific tax.

Legislative acts on taxes (except charges) also take effect not earlier than the first day of the next respective tax period.

Retroactivity of tax legislation

May not apply retroactivity the following tax acts:

  • imposing new taxes and charges
  • raising tax rates
  • imposing or increasing sanctions for tax offences
  • establishing new obligations of taxpayers or worsening their position in any other way

Are retroactive tax legal acts:

  • lifting or mitigating sanctions for tax offences
  • providing additional guarantees of protection of rights of taxpayers

Are retroactive the following tax legal acts when retroactive force is directly stipulated in the act:

  • abolishing taxes and charges
  • reducing tax rates
  • abolishing obligations of taxpayers or improving their position in any other way
Interpretation of unremovable doubts

In accordance with Article 3 of the Tax Code, all unremovable doubts, contradictions and ambiguities of legislative acts relevant to taxes and/or charges shall be interpreted in favour of taxpayers