Russian Federation

Tax Code of the Russian Federation No. 146-FZ of July 31, 1998 (as amended up to Federal Law No. 374 of December 27, 2009)

Year of Version:2009
Date of Entry into Force:January 1, 2001
Date of Text (Enacted):August 5, 2000
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 One 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 Two 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 to Federal law No. 374 of December 27, 2009, which entered into force on January 29, 2010, one month after its official publication in the Russian Gazette on December 29, 2010, except for the provisions set out in Article 28, which entered into force on different dates.

The following provisions of Part One and Part Two of this consolidated Code contain provisions relating to the intellectual property.
Part One:
- Section IV, Chapter 7, Article 40, paragraph 7;
Chapter 9, Article 67, paragraphs 1.1) and 1.2) ;
- Section V, Chapter 14, Article 102, paragraph 2.
Part Two:
- Section VIII, Chapter 21, Article 148, paragraph 1.4), Article 149, paragraphs 2.26) and 3.31);
Chapter 23, Article 208, paragraphs 1.3) and 3.3) and Article 221, paragraph 3);
Chapter 25, Article 250, paragraph 5), Article 256, paragraph 1.8); Article 257, paragraph 3, Article 258, paragraph 2, Article 262, Article 264, paragraph 1.37), Article 265, paragraph 1.1), Article 271, paragraph 4.3), Article 309, paragraph 1. 4);
Chapter 25.3, Article 333.30, Article 333.38, paragraph 5);
- Section VIII.1, Chapter 26.1, Article 346.5, paragraph 2. 36); Chapter 26.2, Article 346.16, paragraph 1, subparagraphs 2.1), 2.2) and 32).
Available Texts: 
English

Tax Code of the Russian Federation No. 146-FZ of July 31, 1998 (as amended up to Federal Law No. 374 of December 27, 2009) Tax Code of the Russian Federation No. 146-FZ of July 31, 1998 (as amended up to Federal Law No. 374 of December 27, 2009), Part (pdf) [3961 KB] Part two

Russian

Налоговый кодекс Российской Федерации № 146-ФЗ от 31.07.1998 г. (с изменениями, внесенными в соответствии с Федеральным законом № 374-ФЗ от 27.12.2009 г.) Налоговый кодекс Российской Федерации № 146-ФЗ от 31.07.1998 г. (с изменениями, внесенными в соответствии с Федеральным законом № 374-ФЗ от 27.12.2009 г.), Part (pdf) [1078 KB] Part one Налоговый кодекс Российской Федерации № 146-ФЗ от 31.07.1998 г. (с изменениями, внесенными в соответствии с Федеральным законом № 374-ФЗ от 27.12.2009 г.), Part (htm) [771 KB] Part one (Version with Automatic Translation Tool) Налоговый кодекс Российской Федерации № 146-ФЗ от 31.07.1998 г. (с изменениями, внесенными в соответствии с Федеральным законом № 374-ФЗ от 27.12.2009 г.), Part (htm) [3404 KB] Part two (Version with Automatic Translation Tool)

Related Legislation:
WIPO Lex No.:RU002