1.3. TAXATION The following taxes and fees are levied in the Russian Federation6: 1. Federal taxes and fees are imposed by the Tax Code of the RF and payable throughout the RF. 2. Regional taxes in St. Petersburg are imposed by the Tax Code of the RF and St. Petersburg laws on taxes and payable in St. Petersburg. Regional Taxes in St. Petersburg are enforced and invalidated in compliance with the Tax Code of the RF and St. Petersburg laws on taxes and dues. 3. Local Taxes in St. Petersburg are imposed by the Tax Code of the RF and St. Petersburg laws on taxes and payable in St. Petersburg. Local taxes are enforced and invalidated in compliance with the Tax Code of the RF and St. Petersburg laws. Special tax regimes are imposed by the Tax Code of the RF and can provide for the elimination of obligation to pay individual federal, regional and local taxes and dues. Introduction of such taxes, enforcement and application of special tax regimes is established by the Tax Code of the RF. With the introduction of taxes, taxpayers and the following elements of taxation shall be defined: taxable item, tax base, tax period, tax rate, the procedure of tax calculation, the procedure and terms of tax payment), and with the introduction of dues, it is necessary to define taxpayers and elements of taxation relative to particular fees. The laws of St. Petersburg according to the procedure and within the limits set by the Tax Code of the RF: - define only tax rates, the procedure and terms of payment upon the establishment of regional and local taxes in St. Petersburg. Other elements of taxation regarding regional and local taxes and taxpayers are defined by the Tax Code of the RF; - establish tax concessions, grounds for and procedure of their use7. Depending on the type of taxes and fees and set procedure of tax payment, certain percentage of taxes and fees is collected to the different budgets. Federal taxes are distributed between budgets of different levels in compliance with the procedure set by the federal Law on the Federal Budget for the next fiscal year for a term of at least three years provided possible increase in allocations to budgets of lower levels for the next fiscal year. Detailed information on federal, regional and local taxes and fees, taxpayers, tax concessions and elements of taxation for each type of taxes and fees and on special tax regimes (with amendments of tax legislation which come into effect since January 1, 2008) see in the table below8.
Part 1 of the Tax Code of the RF of July 31, 1998, No. 146-FZ as amended on 02.02.2006 (hereinafter the Tax Code of the RF). 7 For more detailed information on tax concessions see Table “Federal, Regional and Local Taxes and Fees in St. Petersburg” as of 01.01.2007 in this section and Table “Tax Concessions in St. Petersburg after 01.07.2006” in Section 1.6 “System of the Government Support of Entrepreneurship”. 8 For more detailed information on concepts used in the below – mentioned table see the Tax Code of the RF and lows of the RF, references on which in it are given. 13
Published on Jul 6, 2010
1. STATE AND MUNICIPAL AUTHORITIES IN ST. PETERSBURG In St. Petersburg the system of state authorities was formed which has statutory object...