reference

TAX CODE OF THE RUSSIAN FEDERATION

PART ONE NO. 146-FZ OF JULY 31, 1998

(with the Amendments and Additions of March 30, July 9, 1999,

January 2, 2000),

AND PART TWO NO. 117-FZ OF AUGUST 5, 2000

(with the Amendments and Additions of December 29, 2000, May 30,

August 6, 7, 8, November 27, 29, December 28, 29, 31, December 30, 2001,

May 29, July 24, 2002)

 Part One of the Tax Code No. 146-FZ of July 31, 1998           
 Part Two of the Tax Code No. 117-FZ of August 5, 2000          

Table of contents (by article)

(Part One)

Passed by State Duma on July 16, 1998

Approved by Soviet of Federation on July 17, 1998

Section 1. General Provisions                             (Articles 1-18)
   Chapter 1. Legislation on Taxes and Fees and           (Articles 1-11)
              Other Regulatory Legal Acts on Taxes                       
              and Fees                                                   
   Chapter 2. System of Taxes and Fees in the            (Articles 12-18)
              Russian Federation                                         
Section 2. Taxpayers and Payers of Fees. Tax Agents.     (Articles 19-29)
           Representation in Tax Legal Relations                         
   Chapter 3. Taxpayers and Payers of Fees. Tax Agents   (Articles 19-25)
   Chapter 4. Representation in Relations Regulated      (Articles 26-29)
              by Legislation On Taxes and Fees                           
Section 3. Tax Authorities. Tax Police. Liability of Tax (Articles 30-37)
           Authorities, Customs Authorities, Tax Police                  
           and Their Officials                                           
   Chapter 5. Tax Authorities. Tax Police. Liability of  (Articles 30-35)
              Tax Authorities, Customs Authorities, Tax                  
              Police Bodies and Their Officials                          
   Chapter 6. Tax Police Bodies                          (Articles 36-37)
Section 4. General Rules of the Fulfillment of the       (Articles 38-79)
           Obligation to Pay Taxes and Fees                              
   Chapter 7. Objects of Taxation                        (Articles 38-43)
   Chapter 8. Fulfillment of the Obligation to Pay       (Articles 44-60)
              Taxes and Fees                                             
   Chapter 9. Changes in Deadlines for Payment Taxes     (Articles 61-68)
              and Fees                                                   
   Chapter 10. Demand to Pay Taxes and Fees              (Articles 69-71)
   Chapter 11. Methods of Enforcement of Obligations     (Articles 72-77)
               Relating to Payment of Taxes and Fees                     
   Chapter 12. Offset and Refund of Overpaid or Over     (Articles 78-79)
               Collected Amounts                                         
Section 5. Tax Reports and Tax Control                  (Articles 80-105)
   Chapter 13. Tax Reports                               (Articles 80-81)
   Chapter 14. Tax Control                              (Articles 82-105)
Section 6. Tax Offenses and Liability for Committing   (Articles 106-136)
           Them                                                          
   Chapter 15. General Provisions on Liability for     (Articles 106-115)
               Committing Tax Offenses                                   
   Chapter 16. Types of Tax Offenses and Liability for (Articles 116-129)
               Committing Them                                           
   Chapter 17. Costs Connected with Exercising         (Articles 130-131)
               Tax Control                                               
   Chapter 18. Types of Violations Committed by Banks  (Articles 132-136)
               Stipulated by Legislation on Taxes and                    
               Fees and Liability for Committing Them                    
Section 7. Appealing Acts of Tax Authorities and       (Articles 137-142)
           Actions or Inaction on the Part of Tax                        
           Officers                                                      
   Chapter 19. Procedure for Appealing Acts of Tax     (Articles 137-139)
               Authorities and Actions or Inaction                       
               on the Part of Tax Officers                               
   Chapter 20. Consideration of Appeals and Rendering  (Articles 140-142)
               Decisions                                                 


 Federal Law No. 147-FZ of July 31, 1998 on Introduction Part I of the   
 Tax Code of the Russian Federation                                      

Federal Law No. 118-FZ of August 5, 2000 on Entry into Force of Part 2 of
the Tax Code of the Russian Federation and on Introduction of  Amendments
into Some Russian Federation Legislative Acts on Taxes