Tax Code of the Russian Federation (Part One) No. 146-FZ of July 31, 1998

Passed by State Duma on July 16, 1998

Approved by the Federation Council on July 17, 1998

Text of Part One of the Tax Code was published in Sobranie Zakonodatelstva Rossiyskoy Federatsii No. 31 of August 3, 1998, item 3824; in the newspaper Rossiyskaya Gazeta of August 6, 1998

The first part of the Tax Code shall be entered into force from January 1, 1999

Translation of Part One of this Code was submitted by the State Georgian University, Fiscal Reform Project

Part Two of the Tax Code No. 117-FZ of August 5, 2000

Adopted by the State Duma on July 19, 2000

Approved by the Federation Council on July 26, 2000

Text of Part Two of the Tax Code was published in Sobraniye Zakonodatelstva Rossiyskoy Federatsii No. 32 of August 7, 2000, item 3340; in the newspaper Rossiyskaya Gazeta Nos. 153-154 of August 10, 2000

Part Two of the Tax Code shall enter into force as of January 1, 2001, apart from those provisions for which the Federal Law No. 118-FZ of August 5, 2000 has established different effective deadlines

Information on amendments and additions introduced to the Tax Code:

- chronological ordering

- in turn of the Chapters and Parts

The following amendments and additions were introduced into this Code

(chronological ordering)

Federal Law No. 110-FZ of July 24, 2002 amended Part Two of this Code. The amendments shall enter into force in the procedure established by Article 21 of the mentioned Federal Law

Federal Law No. 104-FZ of July 24, 2002 amended Part Two of this Code. The amendments shall enter into force in the procedure established by Article 8 of the mentioned Federal Law

Federal Law No. 57-FZ of May 29, 2002 amended Part Two of this Code. The amendments shall come into force according to the procedure established by Article 16 of the said Federal Law

Federal Law No. 198-FZ of December 31, 2001 amended Part Two of this Code. The amendments shall come into force as of January 1, 2002

Federal Law No. 196-FZ of December 30, 2001 amended Part One of this Code. The amendments shall enter into force as of July 1, 2002

Federal Law No. 190-FZ of December 29, 2001 amended Part One of this Code

Federal Law No. 187-FZ of December 29, 2001 amended Part Two of this Code. The amendments shall enter into force from January 1, 2002 but not before the expiration of one month after the date of the official publication of the said Law

Federal Law No. 180-FZ of December 28, 2001 amended Part One of this Code. The amendments shall enter into force upon the expiration of one month after the date of the official publication of this Law

Federal Law No. 179-FZ of December 28, 2001 amended Part Two of this Code

The present Federal Law shall enter into force upon the expiration of one month after the date of its official publication but not earlier than the first day of next tax period for the purposes of value added tax. The present Federal Law shall extend to legal relations emerging from January 1, 2002

Federal Law No. 158-FZ of November 29, 2001 amended Part Two of this Code. The amendments shall come into force from January 1, 2001

Federal Law No. 148-FZ of November 27, 2001 supplemented Part Two of this Code with Section IX, which shall come into force as of January 1, 2002

Federal Law No. 126-FZ of August 8, 2001 amended Part Two of this Code. The amendments shall come into force as of January 1, 2002

Federal Law No. 118-FZ of August 7, 2001 amended Chapter 22 of Part Two of this Code. The amendments shall come into force a month after official publication of the Federal Law

Federal Law No. 110-FZ of August 6, 2001 amended Part Two of this Code. The amendments shall come into force as of January 1, 2002

In view of Federal Law No. 110-FZ of August 6, 2001, published in Rossiiskaya Gazeta, has a lot of misprints, text of the amendments is given according to Sobranie Zakonodatelstva Rossiskoy Federatsii

Federal Law No. 71-FZ of May 30, 2001 amended Part Two of this Code The amendments shall come into force a month after the day of its official publication

Federal Law No. 166-FZ of December 29, 2000 amended Part Two of this Code. The amendments shall come into force from January 1, 2001

Federal Law No. 118-FZ of August 5, 2000 (in the wording of Federal Law No. 33-FZ of March 24, 2001, entered into force a month after the day of its official publication) amended Part One of the Tax Code

Federal Law No. 13-FZ of January 2, 2000 amended Part One of this Code

Federal Law No. 154-FZ of July 9, 1999 amended Part One of the Tax Code of the Russian Federation. The Amendments shall enter into force upon the expiry of one month since the day of official publication thereof

Federal Law No. 51-FZ of March 30, 1999 suspended Item 1 of Article 5 of Part 1 of the Tax Code of the Russian Federation until January 1, 2000

Information on amendmants and additions introduced to the Parts

and Chapters of the Tax Code of the Russian Federation:

Part One                                                                 
Part Two                                                                 
Chapter 21.  Value-Added Tax                             (art. 143 - 178)
Chapter 22.  Excise Taxes                                (art. 179 - 206)
Chapter 23.  Personal Income Tax                         (art. 207 - 233)
Chapter 24.  Unified Social Tax                          (art. 234 - 245)
Chapter 25.  Tax on Organisations' Profit                (art. 246 - 333)
Chapter 26.  The Mineral Resource Recovery Tax           (art. 334 - 346)
Chapter 26.1.Taxation System for Agricultural       (art. 346.1 - 346.10)
             Producers (Unified Agricultural Tax)                        
Chapter 27.  Sales Tax                                   (art. 347 - 355)

Part One of the Tax Code of the Russian Federation. The amendments and additions were introduced by the following federal laws:

Federal Law No. 196-FZ of December 30, 2001 (the amendments shall enter into force as of July 1, 2002)

Federal Law No. 190-FZ of December 29, 2001

Federal Law No. 180-FZ of December 28, 2001 (the amendments shall enter into force upon the expiration of one month after the date of the official publication of this Law)

Federal Law No. 118-FZ of August 5, 2000 (in the wording of Federal Law No. 33-FZ of March 24, 2001, entered into force a month after the day of its official publication)

Federal Law No. 13-FZ of January 2, 2000

Federal Law No. 154-FZ of July 9, 1999 (the amendments shall enter into force upon the expiry of one month since the day of official publication)

Federal Law No. 51-FZ of March 30, 1999 suspended Item 1 of Article 5 of Part 1 of the Tax Code of the Russian Federation until January 1, 2000

Part Two of the Tax Code of the Russian Federation

Chapter 21. Value-Added Tax (enacted by Federal Law No. 118-FZ of August 5, 2000)

The amendments and additions were introduced by the following federal laws:

Federal Law No. 110-FZ of July 24, 2002. (the amendments shall enter into force in the procedure established by Article 21 of the mentioned Federal Law)

Federal Law No. 57-FZ of May 29, 2002 (the amendments shall come into force according to the procedure established by Article 16 of the Federal Law)

Federal Law No. 179-FZ of December 28, 2001 amended Part Two of this Code (entered into force upon the expiration of one month after the date of its official publication but not earlier than the first day of next tax period for the purposes of value added tax; the present Federal Law shall extend to legal relations emerging from January 1, 2002)

Federal Law No. 110-FZ of August 6, 2001 (entered into force as of January 1, 2002)

In view of Federal Law No. 110-FZ of August 6, 2001, published in Rossiyskaya Gazeta, has a lot of misprints, text of the amendments is given according to Sobraniye Zakonodatelstva Rossiyskoy Federatsii

Federal Law No. 166-FZ of December 29, 2000 (came into force from January 1, 2001)

Chapter 22. Excise Taxes (enacted by Federal Law No. 118-FZ of August 5, 2000)

The amendments and additions were introduced by the following federal laws:

Federal Law No. 110-FZ of July 24, 2002. (the amendments shall enter into force in the procedure established by Article 21 of the mentioned Federal Law)

Federal Law No. 57-FZ of May 29, 2002 (came into force according to the procedure established by Article 16 of the Federal Law)

Federal Law No. 126-FZ of August 8, 2001 amended Part Two of this Code (the amendments shall come into force as of January 1, 2002)

Federal Law No. 118-FZ of August 7, 2001 (the amendments shall come into force a month after official publication of the Federal Law)

Federal Law No. 110-FZ of August 6, 2001 (the amendments shall come into force as of January 1, 2002)

In view of Federal Law No. 110-FZ of August 6, 2001, published in Rossiiskaya Gazeta, has a lot of misprints, text of the amendments is given according to Sobraniye Zakonodatelstva Rossiyskoy Federatsii

Federal Law No. 166-FZ of December 29, 2000 (the amendments shall come into force from January 1, 2001)

Chapter 23. Personal Income Tax (enacted by Federal Law No. 118-FZ of August 5, 2000)

The amendments and additions were introduced by the following federal laws:

Federal Law No. 104-FZ of July 24, 2002 (the amendments shall enter into force upon the expiry of a month after the day of the official publication)

Federal Law No. 57-FZ of May 29, 2002 (the amendments shall come into force according to the procedure established by Article 16 of the Federal Law)

Federal Law No. 158-FZ of November 29, 2001 (the amendments shall come into force from January 1, 2001)

Federal Law No. 110-FZ of August 6, 2001 (the amendments shall come into force as of January 1, 2002)

In view of Federal Law No. 110-FZ of August 6, 2001, published in Rossiiskaya Gazeta, has a lot of misprints, text of the amendments is given according to Sobraniye Zakonodatelstva Rossiyskoy Federatsii

Federal Law No. 71-FZ of May 30, 2001 (the amendments shall come into force a month after the day of its official publication)

Federal Law No. 166-FZ of December 29, 2000 (the amendments shall come into force from January 1, 2001)

Chapter 24. Unified Social Tax (enacted by Federal Law No. 118-FZ of August 5, 2000)

The amendments and additions were introduced by the following federal laws:

Federal Law No. 57-FZ of May 29, 2002 (the amendments shall come into force according to the procedure established by Article 16 of the Federal Law)

Federal Law No. 198-FZ of December 31, 2001 (the amendments shall come into force as of January 1, 2002)

Federal Law No. 110-FZ of August 6, 2001 (the amendments shall come into force as of January 1, 2002)

In view of Federal Law No. 110-FZ of August 6, 2001, published in Rossiyskaya Gazeta, has a lot of misprints, text of the amendments is given according to Sobraniye Zakonodatelstva Rossiyskoy Federatsii

Federal Law No. 166-FZ of December 29, 2000 (the amendments shall come into force from January 1, 2001)

Chapter 25. Tax on Organisations' Profit (enacted by Federal Law No. 110-FZ of August 6, 2001, came into force from January 1, 2002)

Federal Law No. 110-FZ of July 24, 2002 (the amendments shall enter into force in the procedure established by Article 21 of the mentioned Federal Law)

Federal Law No. 57-FZ of May 29, 2002 (the amendments shall come into force according to the procedure established by Article 16 of the Federal Law)

Chapter 26. The Mineral Resource Recovery Tax (enacted by Federal Law No. 126-FZ of August 8, 2001, came into force from January 1, 2002)

Federal Law No. 57-FZ of May 29, 2002 (the amendments shall come into force according to the procedure established by Article 16 of the Federal Law)

Chapter 26.1. Taxation System for Producers (Unified Agricultural Tax) (enacted by Federal Law No. 187-FZ of December 29, 2001, should come into force as of January 1, 2002 but not before the expiration of one month after its official publication)

Chapter 27. Sales Tax (enacted by Federal Law No. 148-FZ of November 27, 2001, came into force from January 1, 2002)