Russian Federation

Tax Code of the Russian Federation (as amended up to Federal Law No. 19-FZ of March 30, 2012)

Year of Version:2012
Type of Text:IP-related Laws: enacted by the Legislature
Subject Matter:Copyright and Related Rights (Neighboring Rights), Industrial Property, Other, Undisclosed Information (Trade Secrets)
Notes:
Part I of the Tax Code 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.
This consolidated version of the Tax Code incorporates all the amendments up
Federal Law No. 19-FZ of March 30, 2012, amending Article 67 of Part One and Article 288 of Part Two of the Tax Code of the Russian Federation', which entered into force on March 31, 2012.

For provisions relating to intellectual property, see the following provisions of Part One of this consolidated Code:
- Section 4, Chapter 7, Article 38, items 6, 7;
- Section 5, Chapter 14, Articles 83, 102, item 2;
- Section 5.1, Chapter 14.2, Article 105.5, paragraph 6; and Chapter 14.4, Article 105.15, item 1, subitem 2);
- Section 7, Chapter 21, Articles 148, item 1, subitem 4), Article 149, item 2, subitem 26) and item 3, subitem 31);
Chapter 23, Article 208, paragraph 1, item 3) and paragraph 3, item 3);
Chapter 25, Article 250, item 5, Article 257, item 3, Article 258, item 2, Article 262, item 9, Article 264, item 37, Article 265, item 1, subitem 1), Article 271, item 4, subitem 3), Article 309, item 1, subitem 4);
Chapter 25.3, Article 333.30, Article 346.5, item 2, subitem 36); and
Chapter 26.2, Article 346.12, item 3, subitem 14), Article 346.16, item 1, subitems 2.1), 2.2).
Available Texts: 
English

Tax Code of the Russian Federation (as amended up to Federal Law No. 19-FZ of March 30, 2012) Tax Code of the Russian Federation (as amended up to Federal Law No. 19-FZ of March 30, 2012), Complete document (pdf) [3228 KB] Tax Code of the Russian Federation (as amended up to Federal Law No. 19-FZ of March 30, 2012), Complete document (htm) [2908 KB] (Version with Automatic Translation Tool)

Russian

Налоговый кодекс Российской Федерации (с изменениями, внесенными Федеральным законом №19-ФЗ от 30.03.2012 г.) Налоговый кодекс Российской Федерации (с изменениями, внесенными Федеральным законом №19-ФЗ от 30.03.2012 г.), Complete document (pdf) [5513 KB] Налоговый кодекс Российской Федерации (с изменениями, внесенными Федеральным законом №19-ФЗ от 30.03.2012 г.), Complete document (htm) [5150 KB] (Version with Automatic Translation Tool)

Related Legislation:
WIPO Lex No.:RU071