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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), Russian Federation
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Superseded Text
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Year of Version
2009
Dates
Entry into force:
January 1, 2001
Adopted:
August 5, 2000
Type of Text
IP-related Laws
Subject Matter
Undisclosed Information (Trade Secrets),
Copyright and Related Rights (Neighboring Rights),
Industrial Property
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, paragraphs 6, 7; Chapter 9, Article 67, paragraph 1, subparagraph 2);
- Section V, Chapter 14, Article 102, paragraph 2.
Part Two:
- Section VIII, Chapter 21, Article 148, paragraph 1, subpragraph 4), Article 149, paragraph 2, subparagraph 26), paragraph 3, subparagraph 31);
Chapter 23, Article 208, paragraph 1, subparagraph 3), paragraph 3, subparagraph 3), Article 221, paragraph 3);
Chapter 25, Article 250, paragraph 5), Article 256, paragraph 1, subparagraph 8), Article 257, paragraph 3, Article 258, paragraph 2, Article 262, Article 264, paragraph 1, subparagraph 37), Article 265, paragraph 1, subparagraph 1), Article 271, paragraph 4, subparagraph 3), Article 309, paragraph 1, subparagraph 4);
Chapter 25.3, Article 333.30, Article 333.38, paragraph 5);
- Section VIII.1, Chapter 26.1, Article 346.5, paragraph 2, subparagraph 36); Chapter 26.2, Article 346.16, paragraph 1, subparagraphs 2.1), 2.2) and 32).
Available Texts
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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.)
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Legislation
Is superseded by (3 text(s))
Is superseded by (3 text(s))
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RU002