World Intellectual Property Organization

Russian Federation

Tax Code of the Russian Federation (as last amended on March 30, 2012)

Year of current version:2012
Date of last amendment:March 30, 2012
Date of entry into force of original text:January 1, 2001
Date of Text (Enacted):August 5, 2000
Type of Text:IP-related Laws: enacted by the Legislature
Subject Matter:Enforcement of IP and Related Laws, Industrial Property
Notes:
The Tax Code incorporates all amendments up to 2012.
Part I was adopted by the Law No. 146-FZ of July 31, 1998 and entered into force on January 1, 1999. Part II was adopted by the Law No. 117-FZ of August 5, 2000 and entered into force on January 1, 2001.

For provisions relating to intellectual property, see:
- Section 6, Chapter 14.2, Article 105.5(6); Chapter 14.4, Article 105.15(1), (2)
- Section 7, Chapter 21, Articles 148(1)(4); 149(2)(26) and (3)(31)
- Section 7, Chapter 23, Article 208(1)(3) and (3)(3)
- Section 7, Chapter 25, Articles 250(5), 257(3), 258(2), 262(9), 264(37), 265(1)(1), 271(4)(3), 309(1)(4), 333.30, 346.5(2)(36)
- Section 7, Chapter 26.2, Articles 346.12(3)(14), 346.16(1)(2.1), (2.2)
Available Texts: 
English

Tax Code of the Russian Federation (as last amended on March 30, 2012) Tax Code of the Russian Federation (as last amended on March 30, 2012), Complete document (pdf) [3242 KB]

Related Legislation:
WIPO Lex No.:RU071

Explore WIPO