Encyclopedia

Local Tax and Fee


Local tax and fee — local taxes and fees are considered to be those established by this Code and normative legal acts of representative bodies of local self-government, introduced into force in accordance with this Code by normative legal acts of representative bodies of local self-government, and mandatory for payment within the territories of the corresponding municipal formations1.

  1. Federal Law No. 154-FZ dated 09.07.1999, "On Amendments and Additions to Part One of the Tax Code of the Russian Federation" dated 09.07.1999, as amended on 2017-11-27, Article 1, paragraph 3 // RSZ RF. 1999. No. 28. Art. 3487. ↩

Laws with commentary

Codes and federal laws