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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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Latest Version in WIPO Lex
Year of Version 2023 Dates Amended up to: April 1, 2023 Entry into force: January 1, 2001 Signature: August 5, 2000 Type of Text IP-related Laws Subject Matter Undisclosed Information (Trade Secrets), Copyright and Related Rights (Neighboring Rights), Industrial Property

Available Texts 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. ) PDF
Legislation Supersedes (3 text(s)) Supersedes (3 text(s))
Tax Code of the Russian Federation (as amended up to the Federal Law No. 436-FZ of December 28, 2017)(RU207)
Tax Code of the Russian Federation (as amended up to Federal Law No. 19-FZ of March 30, 2012)(RU071)
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 amended by (3 text(s)) Is amended by (3 text(s))
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)
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)
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)


WIPO Lex No. RU360