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Tax Code of the Russian Federation (as amended up to the Federal Law No. 36-FZ of February 23, 2023), Russian Federation
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Details
Details
Year of Version
2023
Dates
Amended up to:
April 1, 2023
Entry into force:
January 1, 2001
Signature:
August 5, 2000
Type of Text
Other Texts
Subject Matter
Undisclosed Information (Trade Secrets),
Copyright and Related Rights (Neighboring Rights),
Industrial Property
Available Materials
Main Text(s)
Related Text(s)
Main text(s)
Main text(s)
Russian
Налоговый кодекс Российской Федерации (с изменениями, внесенными в соответствии с Федеральным законом РФ № 36-ФЗ от 23.02.2023 г. )
Legislation
Supersedes (3 text(s))
Supersedes (3 text(s))
Is amended by (3 text(s))
Is amended by (3 text(s))
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Decision of the Government of the Russian Federation No. 207 of February 18, 2022, on Amendments to the List of Scientific Research and Development, the Taxpayer's Expenses for which, in accordance with Paragraph 7 of Article 262 of Part Two of the Tax Code of the Russian Federation, are Included in Other Expenses in the Amount of Actual Costs with the Coefficient of 1.5
(RU359)
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Federal Law No. 166-FZ of July 18, 2017, on Amendments to Articles 251 and 262 of Part Two of the Tax Code of the Russian Federation (RU211)
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Federal Law No. 374-FZ of December 27, 2009, on Amendments to Article 45 of Part One and Chapter 25.3 of Part Two of the Tax Code and Other Laws of the Russian Federation, and Repeal of the Federal Law on Fees for the Issuance of Licenses for Conducting Activities related to the Production and Circulation of Products Containing Ethyl Alcohol and Alcohol (as amended up to Federal Law No. 253-FZ of July 29, 2017) (RU210)
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WIPO Lex No.
RU360