Encyclopedia

Tax


2. A fee is understood as a mandatory payment collected from organizations and individuals, the payment of which is one of the conditions for state bodies, local government bodies, other authorized bodies, and officials to perform legally significant actions with respect to fee payers, including granting certain rights or issuing permits (licenses)

Source: "Tax Code of the Russian Federation (Part One)" dated July 31, 1998 No. 146-FZ (as amended on July 28, 2012)

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