Russian Tax Law

Mon, 06 Jul 2026 00:00:00 +0000

Sources of Russian Tax Law

Russian tax law is codified in the Tax Code of the Russian Federation (Nalogoviy Kodeks Rossiyskoy Federatsii), comprising Part One (the General Part, adopted 1998) and Part Two (the Special Part, adopted 2000, effective 1 January 2001). The Tax Code establishes the exhaustive list of federal, regional, and local taxes under Articles 13–15, implementing the constitutional principle that no tax may be imposed except by law. Part One contains the general provisions governing the tax system: the definition of taxes (nalogi) and fees (sbori), the rights and obligations of taxpayers, tax control procedures, and tax liability. Part Two sets out the specific rules for each tax, including the object of taxation, the tax base, the rate, the tax period, the calculation method, and the payment procedure. The Federal Tax Service (Federalnaya Nalogovaya Sluzhba, FNS) administers tax law under the Ministry of Finance. Interpretive guidance is issued by the Ministry of Finance and the FNS. Tax disputes are adjudicated by the arbitration courts (arbitrazhnye sudy) and, for individuals, by courts of general jurisdiction, with ultimate review by the Supreme Court of the Russian Federation.

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Russian Tax Law

Sources of Russian Tax Law