TAX CODE OF THE RUSSIAN FEDERATION

Table of contents (by article)

Section 1. General Provisions

Chapter 1. Legislation on Taxes and Fees and

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 the Organs of Executive Power, the Executive Bodies of the Local Self-government Bodies and the Agencies of the Governmental Extra-budgetary Funds on the Taxes and Dues

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 the Taxes and Dues

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.

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

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 Bodies. Customs Agencies.

Chapter 5. Tax Bodies, Customs Agencies.

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. The Authorities of the Federal Tax Police Service Bodies

Article 37. Liabilities of the Tax Police Bodies and Their Officials

Section 4. General Rules of the Fulfillment of the Obligation to Pay

Chapter 7. Objects of Taxation

Article 38. Object of Taxation

Article 39. Realization [Sale] of Goods, Works (Services)

Article 40. Principles of 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 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 Individual Taxpayer or Tax Agent or Natural Person

Article 49. Fulfillment of 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. Procedure of Tax Assessment

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 Taxes and Dues,

Article 61. General Terms of Changing the Deadline for Paying Taxes or Fees and Also 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 of Allowing Tax Deferment or Payment of Tax and Charge by Instalments

Article 65. Procedure and Conditions of Granting Tax Credit

Article 66. Investment Tax Credit

Article 67. Procedure and Conditions of Granting Investment Tax Credit

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 Up Tax or Fee

Article 70. Deadlines for Presenting a Demand to Pay a Tax or Fee

Article 71. Consequences of Changing Obligation to Pay Tax or Fee

Chapter 11. Methods of Enforcement of Obligations Relating to

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. Set offset or Refund of Overpaid Amount of Tax, Fee, and Also Penalty Interest

Article 79. Refund of Overpaid Tax or Charge

Section 5. Tax Declaration and Tax Control

Chapter 13. Tax Declaration

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 Taxpayers

Article 84. Procedure for Registration, Re-Registration and Termination of Registration. Taxpayer's Identification Number

Article 85. Duties of Authorities in Charge of Registration of Organizations and Private Entrepreneurs, Place of Residence of Natural Persons, Civil Status, Registration and Record-Keeping of Property And Transactions with Him

Article 86. Duties of Banks With Regard to Taxpayer Registration

Article 86.1. Tax Control over the Expenses of a Natural Person

Article 86.2. The Duty of the Organizations or Authorized Persons Associated with Tax Control Over the Expenses of Natural Persons

Article 86.3. Tax Control over the Expenses of a Natural Person

Article 87. Tax Checks

Article 87.1. Tax Checks by Customs Agencies

Article 88. Cameral Tax Audit

Article 89. Field 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 to Protocols of Tax Control Proceedings

Article 100. Reporting Field Audit Results

Article 101. Proceedings in a Case of Tax Offences Committed by a Taxpayer, a Duty 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 Dues, 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

Article 106. Concept of 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 of Accounting for Income, Expenses and Objects of Taxation

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 the Grounds or Premises to a Tax Official, the Customs Agency and the 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 of Information Necessary for the Exercise of Tax Control to a Tax Authority

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 Tax Offenses Committed by Banks

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, Duty-payer or Tax Agent

Article 135. Non-fulfilment by a Bank of the Decision on the Collection of the Tax or the Due, and Also the 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

Chapter 19. Procedure for Appealing Acts of Tax Authorities and

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 to Court

Section VIII. 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 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. The Order of Taxation When Performing Production Sharing Agreements

Chapter 22. Excise Taxes

Article 179. Taxpayers

Article 179.1. Certificates on the Registration of the Person, Performing Transactions with Oil 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 and Excisable Mineral Raw Materials

Article 182. The Item of Taxation

Article 183. Operations Which Are Not Taxable (Exempt From Taxation)

Article 184. Features of Exemption from Taxation of Operations in the Sale of Excisable Goods outside 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) of Excisable Goods

Article 188. Assessing the Tax Base in the Case of Sale (Transfer) of Excisable Mineral Raw Materials

Article 189. The Increase of the Tax Base in Case of Sale of Excisable Goods and Excisable Mineral Raw Materials

Article 190. Features of Determination of Tax Base in Case of Sale of Excisable Goods Using 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. The Tax Period

Article 193. Tax Rates

Article 194. The Order of Calculation of Excise Tax

Article 195. Determination of the Date of Sale (Transfer) of Excisable Goods and/or Excisable Mineral Raw Material

Article 196. The Taxation Regimes Concerning Alcoholic Products

Article 197. Tax Warehouse Treatment

Article 198. The Tax Amount Presented by the Vendor 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. Terms and Procedure for Payment of Excise Tax in Case of Sale of Excisable Goods And Excisable Mineral Raw Materials

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. Features of Calculation and Payment of Taxes In Case of Implementation of Production Sharing Agreements

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

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

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 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 the Tax

Article 345. Tax Return

Article 346. The Peculiarities of Calculation and Payment of the Tax in the Case of Performance under Production Sharing Contracts

Section VIII. 1. Special Tax Regimes

Chapter 26.1. A Taxation System for Agricultural Producers

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. Object of Taxation

Article 346.4. Tax Base

Article 346.5. Tax Period

Article 346.6. Tax Rate

Article 346.7. Tax Calculation Procedure

Article 346.8. Procedure and Term for Payment of the Tax

Article 346.9. Crediting Tax Amounts

Article 346.10. Accounting and Reporting. The Tax Return

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

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

Section IX. 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