Encyclopedia
Local Taxes and Fees
Local taxes and fees are taxes and fees established by this Code and normative legal acts of representative bodies of municipal formations on taxes and fees, which are mandatory for payment within the territories of the corresponding municipal formations, 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 2022-01-01, Article 12, paragraph 4 // Official Gazette of the Russian Federation. 1998. No. 31. Art. 3824. ↩