Encyclopedia
Regional Tax
Regional tax — taxes established by this Code and the laws of the subjects of the Russian Federation on taxes, which are mandatory to pay within the territories of the corresponding subjects of the Russian Federation, unless otherwise provided in this paragraph and paragraph 7 of this article1.
Tax Code of the Russian Federation. Part one dated 31.07.1998, as amended on 2024-09-08, article 12, paragraph 3 // RSZ RF. 1998. No. 31. Article 3824. ↩