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


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Year of Version 2012 Type of Text IP-related Laws Subject Matter Undisclosed Information (Trade Secrets), Copyright and Related Rights (Neighboring Rights), Other, Industrial Property Notes This consolidated version of the Tax Code incorporates all the amendments up to the 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.

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 38, items 6, 7, Article 41, items 6, 7:
- Section V, Chapter 14, Articles 83, items 1 and 4.1, Article 102, item 2;
- Section V.1, Chapter 14.2, Article 105.5, item 6; and Chapter 14.4, Article 105.15, item 1, subitem 2);
Part Two:
- Section VIII, Chapter 21, Article 148, item 1, subitem 4), Article 149, item 2, subitem 26) and item 3, subitem 31);
Chapter 23, Article 208, item 1, subitem 3), item 3, subitem 3), Article 221 paragraph 3)
Chapter 25, Article 250, item 5, Article 257, item 3, Article 258, item 2, Article 262, 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);
- Section VIII.1, Chapter 26.1, Article 346.5, paragraph 2, subparagraph 36); Chapter 26.2, Article 346.12, item 3, subitem 14), Article 346.16, item 1, subitems 2.1), 2.2), 32).

Available Texts Main text(s) Main text(s) Russian Налоговый кодекс Российской Федерации (с изменениями, внесенными Федеральным законом № 19-ФЗ от 30.03.2012 г.) PDF HTML English Tax Code of the Russian Federation (as amended up to Federal Law No. 19-FZ of March 30, 2012) PDF HTML
Related Legislation Supersedes (1 text(s)) Supersedes (1 text(s))
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)(RU002)
Is superseded by (2 text(s)) Is superseded by (2 text(s))
Tax Code of the Russian Federation (as amended up to the Federal Law No. 36-FZ of February 23, 2023)  (RU360)
Tax Code of the Russian Federation (as amended up to the Federal Law No. 436-FZ of December 28, 2017) (RU207)

WTO Document Reference

WIPO Lex No. RU071