Tax legislation
1. The legislation of the Russian Federation on taxes and fees consists of this Code and federal laws on taxes and fees adopted in accordance with it.
(as amended by Federal Law No. 154-FZ dated July 9, 1999)
2. This Code establishes the system of taxes and fees, as well as general principles of taxation and fee collection in the Russian Federation, including:
(as amended by Federal Laws No. 154-FZ dated July 9, 1999, No. 137-FZ dated July 27, 2006)
1) types of taxes and fees collected in the Russian Federation;
(as amended by Federal Law No. 154-FZ dated July 9, 1999)
2) grounds for the emergence (change, termination) and procedure for fulfilling obligations to pay taxes and fees;
(as amended by Federal Law No. 154-FZ dated July 9, 1999)
3) principles of establishing, putting into effect and ceasing the effect of previously introduced taxes by subjects of the Russian Federation and local taxes;
(as amended by Federal Laws No. 154-FZ dated July 9, 1999, No. 137-FZ dated July 27, 2006)
4) the rights and obligations of taxpayers, tax authorities, and other participants in relations regulated by tax and fee legislation;
(as amended by Federal Law No. 154-FZ dated July 9, 1999)
5) forms and methods of tax control;
(as amended by Federal Law No. 154-FZ dated July 9, 1999)
6) liability for committing tax violations;
(as amended by Federal Law No. 154-FZ dated July 9, 1999)
7) the procedure for challenging acts of tax authorities and actions (inaction) by their officials.
(as amended by Federal Law No. 154-FZ dated July 9, 1999)
3. The provisions of this Code apply to relations concerning the establishment, introduction, and collection of fees in cases where this is explicitly provided for by this Code.
4. Tax and fee legislation of the subjects of the Russian Federation consists of tax laws of the subjects of the Russian Federation adopted in accordance with this Code.
(as amended by the Federal Laws of July 9, 1999 No. 154-FZ, July 29, 2004 No. 95-FZ, July 27, 2006 No. 137-FZ)
5. Normative legal acts of municipal formations on local taxes and fees are adopted by the representative bodies of municipal formations in accordance with this Code.
(as amended by the Federal Laws of July 9, 1999 No. 154-FZ, July 29, 2004 No. 95-FZ, July 27, 2006 No. 137-FZ)
6. The laws and other normative legal acts mentioned in this article are referred to in the text of this Code as "tax and fee legislation"
Source: "Tax Code of the Russian Federation (Part One)" of July 31, 1998 No. 146-FZ (as amended on July 28, 2012)
Морфология
Род
Понятие «налоговое законодательство» среднего рода.
Склонение и число
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | налогового законодательства | налоговых законодательств |
| Д | налоговому законодательству | налоговым законодательствам |
| В | налоговое законодательство | налоговые законодательства |
| Т | налоговым законодательством | налоговыми законодательствами |
| П | налоговом законодательстве | налоговых законодательствах |