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Part 1  >  Section 1  >  Chapter 2. SYSTEM OF TAXES AND FEES IN THE RUSSIAN FEDERATION

ARTICLE 12. (2)  [Continuation]

3. As regional taxes and fees shall be [one] deemed the taxes and fees established by this Code [two] and the laws of the subjects of the Russian Federation and payable in the territories [three] of appropriate subjects of the Russian Federation, if not otherwise [four] established by Item 7 of this Article. Regional [five] taxes shall be carried into effect and abolished [six] in the territories of the subjects of the Russian Federation in accordance with [seven] this Code and the tax laws of the subjects of the Russian [eight] Federation. With the introduction of regional taxes by the legislative [nine] (representative) bodies of the subjects of the Russian Federation the following [ten] elements of taxation shall be defined in the procedure [one] and within the limits provided for by this Code: the tax [two] rates, the procedure for, and the terms of, payment [three] of taxes. Other elements of taxation with regard [four] to local taxes and taxpayers shall be defined [five] by this Code. Legislative (representative) state power [six] bodies of the subjects of the Russian Federation may establish [seven] by tax laws in the procedure and within the limits provided [eight] for by this Code tax concessions, grounds and procedure [nine] for application thereof.

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