Tax Code of the Russian Federation Article 12. Types of taxes and fees in Russian Federation. Powers of Legislative (Representative) Bodies of State Power of the Subjects of the Russian Federation and Representative Bodies of Municipalities to Establish Taxes and Fees

1. The following types of taxes and fees are established in the Russian Federation: federal, regional and local.

2. Federal taxes and fees are taxes and fees that are established by this Code and are obligatory for payment throughout the territory of the Russian Federation, unless otherwise provided by paragraph 7 of this article.

3. Regional taxes are taxes that are established by this Code and the laws of the constituent entities of the Russian Federation on taxes and are obligatory for payment on the territories of the respective constituent entities of the Russian Federation, unless otherwise provided by paragraph 7 of this article.

Regional taxes are put into effect and cease to be in effect on the territories of the constituent entities of the Russian Federation in accordance with this Code and the laws of the constituent entities of the Russian Federation on taxes.

When establishing regional taxes, the legislative (representative) bodies of state power of the constituent entities of the Russian Federation determine, in the manner and within the limits provided for by this Code, the following elements of taxation: tax rates, the procedure and terms for paying taxes, if these elements of taxation are not established by this Code. Other elements of taxation for regional taxes and taxpayers are determined by this Code.

(see text in previous edition)

Legislative (representative) bodies of state power of the constituent entities of the Russian Federation, by laws on taxes, in the manner and within the limits provided for by this Code, may establish the specifics of determining the tax base, tax benefits, the grounds and procedure for their application.

(see text in previous edition)

4. Local taxes and fees are taxes and fees that are established by this Code and regulatory legal acts of the representative bodies of municipalities on taxes and fees and are obligatory for payment in the territories of the respective municipalities, unless otherwise provided by this paragraph and paragraph 7 of this article.

Local taxes and fees shall be put into effect and cease to operate on the territories of municipalities in accordance with this Code and the regulatory legal acts of the representative bodies of municipalities on taxes and fees.

Local taxes and fees are established by this Code and regulatory legal acts of the representative bodies of settlements (municipal districts), urban districts (intra-city districts) on taxes and fees and are obligatory for payment on the territories of the respective settlements (inter-settlement territories), urban districts (intra-city districts), if otherwise provided by paragraph 7 of this article. Local taxes and fees shall be put into effect and cease to be valid in the territories of settlements (inter-settlement territories), urban districts (intra-city districts) in accordance with this Code and regulatory legal acts of the representative bodies of settlements (municipal districts), urban districts (intra-city districts) on taxes and fees.

In an urban district with intracity division, the powers of representative bodies of municipalities to establish, put into effect and terminate local taxes in the territories of intracity districts are carried out by representative bodies of the urban district with intracity division or representative bodies of the corresponding intracity districts in accordance with the law of the constituent entity of the Russian Federation on the delimitation of powers between bodies local self-government of the urban district with intra-city division and local self-government bodies of intra-city districts.

Local taxes and fees in the federal cities of Moscow, St. Petersburg and Sevastopol are established by this Code and the laws of the said constituent entities of the Russian Federation on taxes and fees, are obligatory for payment in the territories of these constituent entities of the Russian Federation, unless otherwise provided by paragraph 7 of this article. Local taxes and fees are put into effect and cease to be in force in the territories of the federal cities of Moscow, St. Petersburg and Sevastopol in accordance with this Code and the laws of the said constituent entities of the Russian Federation.

When establishing local taxes, the representative bodies of municipalities (legislative (representative) state authorities of the federal cities of Moscow, St. Petersburg and Sevastopol) determine in the manner and within the limits provided for by this Code, the following elements of taxation: tax rates, procedure and terms for paying taxes if these elements of taxation are not established by this Code. Other elements of taxation for local taxes and taxpayers are determined by this Code.

The representative bodies of municipalities (legislative (representative) bodies of state power of the federal cities of Moscow, St. Petersburg and Sevastopol), in the manner and within the limits provided for by this Code, may establish the specifics of determining the tax base, tax benefits, the grounds and procedure for their application.

When establishing local fees, the representative bodies of municipalities (legislative (representative) state authorities of the federal cities of Moscow, St. grounds and procedures for their application.

(see text in previous edition)

5. Federal, regional and local taxes and fees are canceled by this Code.

6. Federal, regional or local taxes and fees that are not provided for by this Code cannot be established.

Chapter 3.1. CONSOLIDATED GROUP OF TAXPAYERS (introduced by Federal Law No. 321-FZ of November 16, 2011)

Chapter 3.2. OPERATOR OF A NEW OFFSHORE HYDROCARBON FIELD (introduced by Federal Law No. 268-FZ of September 30, 2013)

Chapter 3.3. PECULIARITIES OF TAXATION IN THE IMPLEMENTATION OF REGIONAL INVESTMENT PROJECTS (introduced by Federal Law No. 267-FZ of September 30, 2013)

Chapter 3.4. CONTROLLED FOREIGN COMPANIES AND CONTROLLING PERSONS (introduced by Federal Law No. 376-FZ of November 24, 2014)

CHAPTER 3.5. TAXPAYERS - PARTICIPANTS OF SPECIAL INVESTMENT CONTRACTS (introduced by Federal Law No. 269-FZ of August 2, 2019)

Chapter 4. REPRESENTATION IN RELATIONS REGULATED BY THE LEGISLATION ON TAXES AND FEES

Section III. TAX AUTHORITIES. CUSTOMS. FINANCIAL AUTHORITIES. BODIES OF THE INTERNAL AFFAIRS. INVESTIGATING AUTHORITIES. RESPONSIBILITY OF TAX AUTHORITIES, CUSTOMS AUTHORITIES, INTERNAL AFFAIRS AUTHORITIES, INVESTIGATING AUTHORITIES, THEIR OFFICIALS dated December 28, 2010 N 404-FZ)

Chapter 5. TAX AUTHORITIES. CUSTOMS. FINANCIAL AUTHORITIES. RESPONSIBILITY OF TAX AUTHORITIES, CUSTOMS AUTHORITIES AND THEIR OFFICIALS
Chapter 6. BODIES OF THE INTERNAL AFFAIRS. INVESTIGATING AUTHORITIES (as amended by Federal Laws No. 86-FZ of 30.06.2003, No. 404-FZ of 28.12.2010)

Section IV. GENERAL RULES FOR THE FULFILLMENT OF THE OBLIGATION TO PAY TAXES, FEES, INSURANCE PREMIUMS (as amended by Federal Law No. 243-FZ of July 3, 2016)

Chapter 7. OBJECTS OF TAXATION
Chapter 8. PERFORMANCE OF THE OBLIGATION TO PAY TAXES, FEES AND INSURANCE PREMIUMS
Chapter 10
Chapter 11
Chapter 12

Section V. TAX DECLARATION AND TAX CONTROL

Chapter 13. TAX DECLARATION
Chapter 14. TAX CONTROL

Chapter 14.1. RELATED PERSONS. PROCEDURE FOR DETERMINING THE SHARE OF PARTICIPATION OF ONE ORGANIZATION IN ANOTHER ORGANIZATION OR AN INDIVIDUAL IN THE ORGANIZATION
Chapter 14.2. GENERAL PROVISIONS ON PRICES AND TAXATION. INFORMATION USED IN COMPARISONING THE TERMS OF TRANSACTIONS BETWEEN RELATED PARTIES WITH THE TERMS OF TRANSACTIONS BETWEEN PERSONS NOT RELATED
Chapter 14.3. METHODS USED IN DETERMINATION FOR TAX PURPOSES OF INCOME (PROFIT, REVENUE) IN TRANSACTIONS TO WHICH PARTIES ARE RELATED PERSONS
Chapter 14.4. CONTROLLED TRANSACTIONS. PREPARATION AND SUBMISSION OF DOCUMENTATION FOR THE PURPOSE OF TAX CONTROL. NOTICE OF CONTROLLED TRANSACTIONS
Chapter 14.4-1. SUBMISSION OF DOCUMENTATION FOR INTERNATIONAL GROUPS OF COMPANIES (introduced by Federal Law No. 340-FZ of November 27, 2017)
Chapter 14.5. TAX CONTROL IN CONNECTION WITH TRANSACTIONS BETWEEN RELATED PARTIES
Chapter 14.6. PRICING AGREEMENT FOR TAX PURPOSES

Section V.2. TAX CONTROL IN THE FORM OF TAX MONITORING (introduced by Federal Law No. 348-FZ of November 4, 2014)

Chapter 14.7. TAX MONITORING. REGULATIONS OF INFORMATION INTERACTION
Chapter 14.8. PROCEDURE FOR TAX MONITORING. MOTIVATED OPINION OF THE TAX AUTHORITY

Section VI. TAX VIOLATIONS AND LIABILITY FOR THEIR COMPLETION

Chapter 15. GENERAL PROVISIONS ON LIABILITY FOR TAX OFFENSES
Chapter 16. TYPES OF TAX VIOLATIONS AND RESPONSIBILITY FOR THEIR COMPLETION
Chapter 17. COSTS ASSOCIATED WITH THE IMPLEMENTATION OF TAX CONTROL
Chapter 18

Section VII. APPEALING ACTS OF TAX AUTHORITIES AND ACTION OR INACTION OF THEIR OFFICIALS

Chapter 19
Chapter 20. CONSIDERATION OF A COMPLAINT AND DECISION ON IT

SECTION VII.1. IMPLEMENTATION OF INTERNATIONAL TREATIES OF THE RUSSIAN FEDERATION ON TAXATION AND MUTUAL ADMINISTRATIVE ASSISTANCE IN TAX MATTERS (introduced by Federal Law of November 27, 2017 N 340-FZ)

Chapter 20.1. AUTOMATIC EXCHANGE OF FINANCIAL INFORMATION
Chapter 20.2. INTERNATIONAL AUTOMATIC EXCHANGE OF COUNTRY REPORTS IN ACCORDANCE WITH THE INTERNATIONAL AGREEMENTS OF THE RUSSIAN FEDERATION (introduced by Federal Law No. 340-FZ of November 27, 2017)
Chapter 20.3. MUTUALLY AGREED PROCEDURE IN ACCORDANCE WITH THE INTERNATIONAL TAXATION TREATMENT OF THE RUSSIAN FEDERATION (introduced by Federal Law No. 325-FZ of September 29, 2019)

PART TWO

Section VIII. FEDERAL TAXES
- Chapter 21. VALUE ADDED TAX
- Chapter 22. EXCISES
- Chapter 23. TAX ON INCOME OF INDIVIDUALS
- Chapter 24. UNIFIED SOCIAL TAX (ARTICLES 234 - 245) Repealed from January 1, 2010. - Federal Law of July 24, 2009 N 213-FZ.
- Chapter 25. TAX ON INCOME OF ORGANIZATIONS
- Chapter 25.1. FEES FOR THE USE OF ANIMAL WORLD OBJECTS AND FOR THE USE OF WATER BIOLOGICAL RESOURCES OBJECTS (introduced by Federal Law No. 148-FZ of November 11, 2003)
- Chapter 25.2. WATER TAX (introduced by Federal Law No. 83-FZ of July 28, 2004)
- Chapter 25.3. STATE DUTIES (introduced by Federal Law No. 127-FZ of November 2, 2004)
- Chapter 25.4. TAX ON ADDITIONAL INCOME FROM THE PRODUCTION OF RAW HYDROCARBONS (introduced by Federal Law No. 199-FZ of July 19, 2018)
- Chapter 26. TAX ON EXTRACTION OF MINERAL RESOURCES
Section VIII.1. SPECIAL TAX REGIME (introduced by Federal Law No. 187-FZ of December 29, 2001)
- Chapter 26.1. TAXATION SYSTEM FOR AGRICULTURAL PRODUCERS (SINGLE AGRICULTURAL TAX) (as amended by Federal Law No. 147-FZ of November 11, 2003)
- Chapter 26.2. SIMPLIFIED TAXATION SYSTEM (introduced by Federal Law No. 104-FZ of July 24, 2002)
- Chapter 26.3. TAXATION SYSTEM IN THE FORM OF A SINGLE TAX ON IMPUTED INCOME FOR CERTAIN TYPES OF ACTIVITIES (introduced by Federal Law No. 104-FZ of July 24, 2002)
- Chapter 26.4. TAXATION SYSTEM FOR THE IMPLEMENTATION OF PRODUCT SHARED AGREEMENTS (introduced by Federal Law No. 65-FZ of June 6, 2003)
- Chapter 26.5. PATENT TAXATION SYSTEM (introduced by Federal Law No. 94-FZ of June 25, 2012)
Section IX. REGIONAL TAXES AND FEES (introduced by Federal Law No. 148-FZ of November 27, 2001)
- Chapter 27. SALES TAX (ARTICLES 347 - 355) Repealed. - Federal Law of November 27, 2001 N 148-FZ.
- Chapter 28. TRANSPORT TAX
- Chapter 29. TAX ON GAMBLING BUSINESS
- Chapter 30. TAX ON PROPERTY OF ORGANIZATIONS
Section X. LOCAL TAXES AND FEES (as amended by Federal Law No. 382-FZ of 29 November 2014)
- Chapter 31. LAND TAX
- Chapter 32. TAX ON PROPERTY OF INDIVIDUALS
- Chapter 33
Section XI. INSURANCE PREMIUM IN THE RUSSIAN FEDERATION (introduced by Federal Law No. 243-FZ of July 3, 2016)
- Chapter 34. INSURANCE PREMIUM

Article 12 of the Tax Code of the Russian Federation. Types of taxes and fees in the Russian Federation. Powers of Legislative (Representative) Bodies of State Power of the Subjects of the Russian Federation and Representative Bodies of Municipalities to Establish Taxes and Fees

1. The following types of taxes and fees are established in the Russian Federation: federal, regional and local.

4. Local taxes and fees are taxes and fees that are established by this Code and the regulatory legal acts of the representative bodies of municipalities on taxes and fees and are obligatory for payment in the territories of the respective municipalities, unless otherwise provided by this paragraph and paragraph 7 of this article.

Local taxes and fees are established by this Code and regulatory legal acts of the representative bodies of settlements (municipal districts), urban districts (intra-city districts) on taxes and fees and are obligatory for payment on the territories of the respective settlements (inter-settlement territories), urban districts (intra-city districts), if not otherwise provided paragraph 7 of this article. Local taxes and fees shall be put into effect and cease to be valid in the territories of settlements (inter-settlement territories), urban districts (intra-city districts) in accordance with this Code and regulatory legal acts of the representative bodies of settlements (municipal districts), urban districts (intra-city districts) on taxes and fees.

Local taxes and fees in the federal cities of Moscow, St. Petersburg and Sevastopol are established by this Code and the laws of the said constituent entities of the Russian Federation on taxes and fees, are obligatory for payment in the territories of these constituent entities of the Russian Federation, unless otherwise provided paragraph 7 of this article. Local taxes and fees are put into effect and cease to be in force in the territories of the federal cities of Moscow, St. Petersburg and Sevastopol in accordance with this Code and the laws of the said constituent entities of the Russian Federation.

Articles 13

features of determining the tax base;

tax incentives, as well as the grounds and procedure for their application.

The procedure for establishing, changing and abolishing taxes and fees is determined by the highest representative body of the country. The rules for calculating and deducting payments are fixed in the Tax Code. The code also explains the basic concepts and terms associated with the system of taxes and fees in the Russian Federation. Let's consider the main ones in the article.

General characteristics of the tax system of the Russian Federation

It is given in ch. 2 NK. The system of taxes and fees in the Russian Federation is a set of mandatory payments that are levied on the territory of the country according to certain rules. Contributions are made by both legal entities and citizens. The tax is a gratuitous, individual and mandatory payment withheld from individuals and organizations in the form of alienation Money belonging to them by the right of operational management, ownership or economic management. These deductions are used to finance the activities of government institutions. The fee is a mandatory contribution, which is levied from citizens and enterprises to ensure that legally significant actions are taken against them by authorized bodies. The list of services provided, among other things, includes the provision of any rights and the issuance of licenses (permits).

The concept and types of taxes and fees in the Russian Federation

The payments in question are envisaged solely in accordance with the provisions of the Tax Code. Federal fees and taxes are set nationwide, unless otherwise mandated by regulation. They are credited to the budgets of different levels. The following types of taxes and fees are established in the Russian Federation:

Fully received in the state budget. For example, VAT.

Revenue regulators. The system of taxes and fees in the Russian Federation provides for the redistribution of amounts received from payers to the state budget among the budgets of other levels. These include excise taxes, personal income tax, deductions from profits, etc.

Having a special purpose and coming to the funds. These payments are credited to the state budget.

Types of taxes and fees in the Russian Federation are grouped in the list:

Mining tax.

excises.

Water tax.

Fees for the use of wildlife and biological water resources.

personal income tax.

Corporate income tax.

State duty.

The Code may provide for special regimes under which taxes are introduced that are not specified in the Tax Code.

Important point

The effect of acts of legislation on taxes and fees in time in most cases is not limited. However, some documents have a specific expiration date. From time to time, provisions of the Code and other normative documents can be reviewed, corrected, supplemented. It should be noted that, in accordance with Art. 3 of the Federal Law, which regulates the rules for holding a referendum, issues relating to the establishment, abolition, change of federal fees and taxes cannot be submitted for public discussion. This means that in the field of taxation it is forbidden to use the mechanism of direct democracy.

Taxation principles

The direct collection of a tax or fee from the payer is preceded by two interrelated and consistent legislative procedures: establishment and introduction. They determine the legal possibility of alienating funds in accordance with the provisions of the Tax Code. Establishing a tax is the adoption of a regulatory document, with the help of which a specific mandatory payment is determined. This procedure is a kind of legal fact of creating a deduction. It allows you to determine the state and territorial payments (taxes and fees of the subjects of the Russian Federation). Regional deductions are introduced on the basis of the Federal Law, as well as regulatory documents adopted by the territorial authorities.

Key elements

It should be noted that establishing a tax does not mean naming it. During the procedure, the mandatory elements of the deduction must be determined. These include, in particular:

an object;
rate;
period;
terms and conditions of payment, etc.

Second phase

The introduction of a tax is the adoption of a regulatory document that establishes the direct obligation to pay it. In order for a particular deduction to actually be made, it must be defined. This means that the representative body provides for the possibility of alienating funds, names the elements of taxation. After that, the obligation of the payer to make a mandatory deduction is formulated. The presence of the considered stages is fixed in Art. 1 and 2 NK.

Termination of duty

The Tax Code provides for the possibility of abolishing the tax. It represents the termination of the collection of payment and its exclusion from the scope of taxation. These actions are carried out in accordance with the normative document adopted by the representative body. Cancellation of the tax may also be due to the expiration of the document by which it was introduced (if the latter had a corresponding restriction).

Territorial payments

Taxes and fees of the constituent entities of the Russian Federation are introduced subject to a number of conditions:

Payments are provided for in the Tax Code.

All obligatory elements of taxation are defined.

Payments subject to deduction throughout the country are determined by the representative body. In the relevant chapter of the Tax Code, the elements of taxation are fixed, specific payers are determined. Taxes and fees of the constituent entities of the Russian Federation are introduced in 2 stages:

At the first stage, the highest representative body determines the payers and the key elements of taxation. This information is entered in the Tax Code. For the rate and deduction period, the basic rules and specific limits are formulated.

At the second stage, the territorial representative body determines, in accordance with the chapter of the Tax Code, specific tariffs and the period for making mandatory contributions.

Similarly to how taxes and fees of the subjects of the Russian Federation are determined, local payments are introduced.

Nuance

The introduction of federal taxes is carried out simultaneously with their establishment. For territorial deductions, a different rule is defined. Taxes and fees of the constituent entities of the Russian Federation are introduced from the moment the normative document adopted by the representative body of the corresponding administrative unit comes into force. It is he who fixes the obligation of payers to make contributions to the budget.

Types of territorial payments

Taxes and fees of the subjects of the Russian Federation are introduced by regulatory documents that do not contradict the Tax Code. When determining them, the representative bodies of administrative units fix:

Terms and rules of deduction.

Rates.

Other elements of taxation are determined in the Tax Code. In addition, representative bodies have the right to establish tax benefits, the procedure and grounds for their application. Territorial mandatory payments include deductions:

From company property.

From transport.

From the gambling business.

Object of taxation

Real and movable property acts as it for domestic organizations. It includes, among other things, material values transferred for temporary use, possession, disposal or trust management, as well as those contributed to joint activities. This property should be accounted for on the balance sheet as fixed assets in accordance with the rules of accounting. For foreign enterprises that operate in the country through their permanent representative offices, the object of taxation is immovable and movable property, recognized as fixed assets.

Features of legal regulation

The mechanism by which the taxation system in the Russian Federation is managed is a special set of legal means. They are organized in a consistent manner and contribute to overcoming obstacles that arise in the way of meeting the needs of participants in legal relations. The purpose of tax regulation is to ensure the movement of the interests of the subjects to certain values. Its principles act as guidelines for the formation of an appropriate public policy in the field of taxation. They are of key importance in law enforcement practice. This is due to the fact that all provisions of regulatory documents, on the basis of which taxes and fees of the constituent entities of the Russian Federation are fixed, as well as deductions to the state budget, must be implemented in accordance with the basic approaches enshrined in the Tax Code.

Principles

The tax system functions on the basis of guiding principles. They act as a basis for regulating the relevant legal relations. Key tax principles include:

Universality, justice and equality of taxation. This principle implies the right of each participant in tax legal relations to protect their own interests within the framework of the rules defined in the norms. Each person is obliged to make deductions fixed in the Tax Code. At the same time, regardless of their scope, participants in legal relations should have equal rights and obligations.

Single use. This principle means that for the same object, only one type of tax should be provided for, which is subject to it only once for a specific period.

Preferential. This principle presupposes the presence in the legislation of norms that determine certain concessions in the field of taxation for individual payers.

Economic balance. When determining mandatory contributions, the actual ability of the person to make them must be taken into account.

Rejection of the retroactive effect of the law. The norms by which the amounts of payments are adjusted cannot be extended to relations that arose before they were adopted.

Non-discriminatory taxation. This principle prohibits the application of fees and taxes according to different rules based on racial, ideological, political, gender, national, ethnic and other differences between persons.

legal relationship

The connections established in the system of taxes and fees of the Russian Federation are regulated norms of social interactions. They arise within the framework of various procedures. The latter, in fact, include the establishment, introduction, abolition of fees and taxes, as well as control over the implementation of the provisions of the Tax Code and bringing to justice their violators. Participants in legal relations are endowed with certain rights and bear specific responsibilities associated with the process of taxation. These interactions:

Appear within the framework of the state policy on the establishment and collection of mandatory budgetary contributions.

They are targeted. The tax system is subject to specific tasks - the establishment and collection of payments.

are formally defined. Tax legal relations provide regulation of specific relations established between certain participants.

Provided by methods of state coercion. In case of violation of the regulations governing the scope of taxation, a response is manifested from the protective mechanism.

Tax relations are characterized by a complex structure. It breaks down into categories such as:

The basis for the relationship.

Object and subject.

Obligations and rights of participants.

Classification

Tax legal relations can be material and procedural. Within the framework of the first, the stipulated duties and rights are focused on obtaining certain property benefits. Procedural relations are determined by normative prescriptions. They provide for certain procedures, fix the list of actions that are allowed to be performed by participants, formulate rules, deadlines, and other procedural relations, in turn, are divided into regulatory and protective.

The former are aimed at streamlining, consolidating and developing social relations that have a property character. Regulatory relations are classified into relative and absolute, passive and active. The latter express the dynamics of tax law. Passive relationships are formed in accordance with prohibitive and empowering norms. Absolute interactions are individualized only in relation to one participant who has the right to demand (states, for example). Relative relations are individualized bilaterally. In such interactions, the authorized subject is opposed by a specific participant who has a certain set of legal obligations.

The specifics of the relationship

Tax interactions are provided with state protection. They are formed in the area of taxation. Tax relations are public. They are formed between different persons (individuals and legal entities). Tax relations are legal and arise exclusively in the field of taxation. The legal connection of the participants is ensured by the complex of their rights and obligations.

Subjective opportunities belong to authorized persons. They enter into relations as, for example, a supervisory body and, accordingly, have certain powers. The payer in a legal relationship acts as an obligated person. He must commit specific legally significant acts in favor of the state (pay a tax, for example). The duty of the payer may also consist in refraining from committing any actions (not violating the rules, for example).

Tax Code, N 146-FZ | Art. 12 Tax Code of the Russian Federation

Article 12 of the Tax Code of the Russian Federation. Types of taxes and fees in the Russian Federation. Powers of the Legislative (Representative) Bodies of State Power of the Subjects of the Russian Federation and Representative Bodies of Municipalities to Establish Taxes and Fees (current version)

1. The following types of taxes and fees are established in the Russian Federation: federal, regional and local.

5. Federal, regional and local taxes and fees are canceled by this Code.

6. Federal, regional or local taxes and fees that are not provided for by this Code cannot be established.

7. This Code establishes special tax regimes that may provide for federal taxes not specified in Article 13 of this Code, determines the procedure for establishing such taxes, as well as the procedure for putting into effect and applying the said special tax regimes.

Special tax regimes may provide for exemption from the obligation to pay certain federal, regional and local taxes and fees specified in Articles 13-15 of this Code.

Legislative (representative) bodies of state power of the constituent entities of the Russian Federation and representative bodies of municipalities, in cases, in the manner and within the limits provided for by this Code, have the right to establish under special tax regimes:

types of business activities for which the relevant special tax regime may apply;

restrictions on the transition to a special tax regime and on the application of a special tax regime;

tax rates depending on the categories of taxpayers and types of entrepreneurial activity;

1. The following types of taxes and fees are established in the Russian Federation: federal, regional and local.

5. Federal, regional and local taxes and fees are canceled by this Code.

6. Federal, regional or local taxes and fees that are not provided for by this Code cannot be established.

Special tax regimes may provide for exemption from the obligation to pay certain federal, regional and local taxes and fees specified in Articles 13-15 of this Code.

types of business activities for which the relevant special tax regime may apply;

restrictions on the transition to a special tax regime and on the application of a special tax regime;

tax rates depending on the categories of taxpayers and types of entrepreneurial activity;

features of determining the tax base;

tax incentives, as well as the grounds and procedure for their application.

Commentary on Art. 12 Tax Code of the Russian Federation

In accordance with Art. 12 of the Tax Code of the Russian Federation on the territory of the Russian Federation can be established, introduced and levied:

federal taxes and fees;

regional taxes and fees;

local taxes and fees.

Signs of federal taxes and fees are:

imposition of taxes and fees exclusively tax code RF;

obligation to pay such taxes and fees throughout Russia.

The Tax Code of the Russian Federation establishes special tax regimes that may provide for federal taxes not specified in Art. 13 of the Tax Code of the Russian Federation, the procedure for establishing which, as well as the procedure for the introduction and application of these special tax regimes, is determined by the Tax Code of the Russian Federation.

Special tax regimes may provide for exemption from the obligation to pay certain federal taxes and fees specified in Art. 13 of the Tax Code of the Russian Federation.

Signs of regional taxes and fees are:

a) the establishment of such taxes and fees not only by the Tax Code of the Russian Federation, but also by the laws of the constituent entities of the Russian Federation on taxes and fees.

Regional taxes and fees are introduced and cease to operate in the territories of the constituent entities of the Russian Federation in accordance with the Tax Code of the Russian Federation and the laws of the constituent entities of the Russian Federation on taxes and fees;

b) the obligation to pay such taxes and fees in the territories of the respective constituent entities of the Russian Federation.

Special tax regimes may provide for exemption from the obligation to pay certain regional taxes. For example, the application of the simplified tax system by organizations provides for their release from the obligation to pay corporate property tax (with the exception of the tax paid in relation to real estate objects, the tax base for which is determined as their cadastral value in accordance with the Tax Code of the Russian Federation);

c) the law of the subject of the Russian Federation, establishing a new regional tax, must define the following elements of taxation:

tax rate - the amount of tax charges per unit of measurement of the tax base (the tax base is a cost, physical or other characteristic of the object of taxation). Tax rates can be determined by the authorities of a constituent entity of the Russian Federation only within the limits established by the Tax Code of the Russian Federation;

procedure and terms of tax payment.

In accordance with the Tax Code of the Russian Federation, tax is paid in cash or non-cash form by a single payment of the entire amount of tax or in another manner provided for by the Tax Code of the Russian Federation and other acts of legislation on taxes and fees. In this case, the amount of tax payable shall be paid (transferred) by the taxpayer or tax agent within the established time limits.

The deadlines for paying taxes are determined by the calendar date or the expiration of a period of time calculated in years, quarters, months, weeks and days, as well as an indication of an event that must occur or occur, or an action that must be performed. The deadlines for the performance of actions by participants in tax legal relations are established by the Tax Code of the Russian Federation in relation to each such action.

The specific procedure and terms for paying a regional tax are established in accordance with the Tax Code of the Russian Federation in relation to each tax by the laws of the constituent entities of the Russian Federation;

tax incentives, grounds and procedure for their application.

Tax benefits are recognized as the advantages provided to certain categories of taxpayers provided for by the legislation on taxes and fees in comparison with other taxpayers, including the opportunity not to pay tax or pay it in a smaller amount.

The norms of the legislation on taxes and fees, which determine the grounds, procedure and conditions for the application of tax benefits, cannot be of an individual nature.

The taxpayer has the right to refuse to use the benefit or suspend its use for one or more tax periods, unless otherwise provided by the Tax Code of the Russian Federation.

Benefits for regional taxes can be determined by the authorities of the constituent entities of the Russian Federation only within the limits established by the Tax Code of the Russian Federation.

Benefits for regional taxes are established and canceled by the Tax Code of the Russian Federation and (or) the laws of the constituent entities of the Russian Federation on taxes.

Other elements of taxation for regional taxes (that is, the tax base, object of taxation, taxable period) and taxpayers are determined exclusively by the Tax Code of the Russian Federation.

Signs of local taxes and fees are:

a) the establishment of such taxes by the Tax Code of the Russian Federation and regulatory legal acts of the representative bodies of municipalities on taxes and fees.

Local taxes and fees are introduced and cease to operate in the territories of municipalities in accordance with the Tax Code of the Russian Federation and regulatory legal acts of the representative bodies of municipalities.

Land tax and property tax individuals are established by the Tax Code of the Russian Federation and regulatory legal acts of representative bodies of municipalities, are put into effect and cease to operate in accordance with the Tax Code of the Russian Federation and regulatory legal acts of representative bodies of municipalities and are obligatory for payment in the territories of these municipalities.

In the cities of federal significance Moscow, St. Petersburg and Sevastopol, the land tax and the tax on the property of individuals are established by the Tax Code of the Russian Federation and the laws of the indicated constituent entities of the Russian Federation, are put into effect and cease to operate in accordance with the Tax Code of the Russian Federation and the laws of the indicated constituent entities of the Russian Federation and are mandatory payable in the territories of these subjects of the Russian Federation.

Special tax regimes may provide for exemption from the obligation to pay certain local taxes and fees specified in Art. Art. 13 - 15 of the Tax Code of the Russian Federation.

For example, the application of a special taxation regime in the form of the simplified tax system by individual entrepreneurs provides for their release from the obligation to pay tax on the property of individuals (in relation to property used for entrepreneurial activities, with the exception of objects of taxation by tax on the property of individuals included in the list determined in accordance with with paragraph 7 of article 378.2 of the Tax Code of the Russian Federation, taking into account the specifics provided for by paragraph 2 of paragraph 10 of article 378.2 of the Tax Code of the Russian Federation).

Note that from January 1, 2015, local taxes and fees include the sales tax established by Ch. 33 of the Tax Code of the Russian Federation (as amended by federal law dated November 29, 2014 N 382-FZ "On amendments to parts one and two of the Tax Code of the Russian Federation").

In accordance with paragraph 1 of Art. 410 of the Tax Code of the Russian Federation, the trade tax is established by the Tax Code of the Russian Federation and the regulatory legal acts of the representative bodies of municipalities, is put into effect and ceases to operate in accordance with the Tax Code of the Russian Federation and the regulatory legal acts of the representative bodies of municipalities and is required to be paid on the territories of these municipalities.

In the federal cities of Moscow, St. Petersburg and Sevastopol, the fee is established by the Tax Code of the Russian Federation and the laws of the indicated constituent entities of the Russian Federation, is put into effect and ceases to operate in accordance with the Tax Code of the Russian Federation and the laws of the indicated constituent entities of the Russian Federation and is obligatory to be paid in the territories of these constituent entities of the Russian Federation. Federation.

It also provides exemption from certain local fees when applying certain special tax regimes. So, from the payment of the sales tax introduced by Ch. 33 of the Tax Code of the Russian Federation for types of entrepreneurial activity in respect of which the fee is established by the regulatory legal act of the municipality (the laws of the federal cities of Moscow, St. Petersburg and Sevastopol) are exempt:

a) individual entrepreneurs applying the patent system of taxation;

b) and taxpayers applying the system of taxation for agricultural producers (single agricultural tax).

Exemption from payment of the sales tax is granted for types of business activities in respect of which the regulatory legal act of the municipality (the laws of the federal cities of Moscow, St. 411 of the Tax Code of the Russian Federation).

The land tax and the tax on the property of individuals are introduced and cease to operate on the territories of settlements (inter-settlement territories), urban districts in accordance with the Tax Code of the Russian Federation and regulatory legal acts of the representative bodies of settlements (municipal districts), urban districts on taxes;

b) the obligation to pay such taxes in the territories of the respective municipalities, unless otherwise provided by the Tax Code of the Russian Federation and special tax regimes;

c) when establishing a local tax, the relevant authority, in the manner and within the limits provided for by the Tax Code of the Russian Federation, determines the same elements of taxation as when establishing regional taxes (tax benefits, tax rates, etc.). Other elements of taxation for local taxes and taxpayers are determined by the Tax Code of the Russian Federation.

Federal, regional and local taxes and fees are canceled exclusively by the Tax Code of the Russian Federation. Cancellation of these taxes is allowed only after amendments to the Tax Code of the Russian Federation.

Federal, regional and local taxes and fees cannot be established if they are not provided for by the Tax Code of the Russian Federation.

Thus, in order to introduce new federal, regional, local taxes and fees not provided for by the Tax Code of the Russian Federation, or to cancel those already provided for by the Tax Code of the Russian Federation, it is necessary to amend the Tax Code of the Russian Federation itself.

At the same time, from paragraph 6 of Art. 12 of the Tax Code of the Russian Federation, it should also be concluded that a subject of the Russian Federation (and (or) a municipality) is not obliged to introduce all types of regional (local) taxes and fees provided for by the Tax Code of the Russian Federation.

One of the signs of federal, regional and local taxes and fees is the obligation to pay them in the territories of the Russian Federation, the subject of the Russian Federation and municipalities, respectively.

However, the Tax Code of the Russian Federation provides for the possibility of exemption from the obligation to pay certain federal, regional and local taxes and fees provided for by the Tax Code of the Russian Federation by establishing special tax regimes.

Special tax regimes may provide for a special procedure for determining the elements of taxation, as well as exemption from the obligation to pay certain taxes and fees provided for in Art. Art. 13 - 15 of the Tax Code of the Russian Federation. Special tax regimes include: a taxation system for agricultural producers (single agricultural tax), a simplified taxation system, etc.

The Tax Code of the Russian Federation establishes special tax regimes that may provide for federal taxes not specified in Art. 13 of the Tax Code of the Russian Federation, determines the procedure for establishing such taxes, as well as the procedure for the introduction and application of these special tax regimes.

Please note that from January 1, 2015, in paragraph 4 of Art. 12 of the Tax Code of the Russian Federation, which is devoted to local taxes and fees, significant changes are made.

So, paragraph 4 of Art. 12 of the Tax Code of the Russian Federation (as amended by the Federal Law of November 29, 2014 N 382-FZ "On Amending Parts One and Two of the Tax Code of the Russian Federation") provides that taxes and fees that are established by the Tax Code of the Russian Federation are recognized as local taxes and fees and regulatory legal acts of the representative bodies of municipalities on taxes and fees and are obligatory for payment in the territories of the respective municipalities, unless otherwise provided for in clauses 4 and 7 of Art. 12 of the Tax Code of the Russian Federation.

Local taxes and fees are established by the Tax Code of the Russian Federation and regulatory legal acts of the representative bodies of settlements (municipal districts), urban districts (intra-city districts) on taxes and fees and are obligatory for payment on the territories of the respective settlements (inter-settlement territories), urban districts (intra-city districts), unless otherwise provided for in paragraph 7 of Art. 12 of the Tax Code of the Russian Federation. Local taxes and fees are introduced and cease to operate in the territories of settlements (inter-settlement territories), urban districts (intra-city districts) in accordance with the Tax Code of the Russian Federation and regulatory legal acts of the representative bodies of settlements (municipal districts), urban districts (intra-city districts) on taxes and fees.

Local taxes and fees in the federal cities of Moscow, St. Petersburg and Sevastopol are established by the Tax Code of the Russian Federation and the laws of the indicated constituent entities of the Russian Federation on taxes and fees, are obligatory for payment in the territories of these constituent entities of the Russian Federation, unless otherwise provided for in paragraph 7 of Art. 12 of the Tax Code of the Russian Federation. Local taxes and fees are introduced and terminated in the territories of the federal cities of Moscow, St. Petersburg and Sevastopol in accordance with the Tax Code of the Russian Federation and the laws of these constituent entities of the Russian Federation.

When establishing local taxes, the representative bodies of municipalities (legislative (representative) state authorities of the federal cities of Moscow, St. Petersburg and Sevastopol) determine in the manner and within the limits provided for by the Tax Code of the Russian Federation, the following elements of taxation: taxes, if these elements of taxation are not established by the Tax Code of the Russian Federation. Other elements of taxation for local taxes and taxpayers are determined by the Tax Code of the Russian Federation.

The representative bodies of municipalities (legislative (representative) bodies of state power of the federal cities of Moscow, St. Petersburg and Sevastopol), in the manner and within the limits provided for by the Tax Code of the Russian Federation, may establish the specifics of determining the tax base, tax benefits, the grounds and procedure for their application.

Article 12 of the Tax Code of the Russian Federation. Types of taxes and fees in the Russian Federation. Powers of Legislative (Representative) Bodies of State Power of the Subjects of the Russian Federation and Representative Bodies of Municipalities to Establish Taxes and Fees

General characteristics of the tax system of the Russian Federation

The concept and types of taxes and fees in the Russian Federation

Important point

Taxation principles

Key elements

Second phase

Termination of duty

Territorial payments

Nuance

Types of territorial payments

Object of taxation

Features of legal regulation

Principles

legal relationship

Classification

The specifics of the relationship

Commentary on Art. 12 Tax Code of the Russian Federation

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